AFD_REGISTRATION_DOCUMENT_2017

CONSOLIDATED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH IFRS 6 Notes to the consolidated financial statements

Noteb3.3 Investments in unconsolidated structured entitiesb– Risk exposure and dividends collected

31/12/2017 IFRS

31/12/2016 IFRS

Financial assets available for sale

Available- for-sale financial assets

Dividends received over the year

Financial assets available for sale

Available- for-sale financial assets

Dividends received over the year

Maximum exposure

Maximum exposure

Notes

In thousands of euros

Homogeneous portfolios Agribusiness

b

b b

b

b

b

b

b

b

b b b b b b b b

60,349 37,064 63,440

- - -

60,349 37,064 63,440

b b b b b b b

70,116 30,680 41,007 85,806 41,510 97,177 4,106

- - -

70,116 30,680 41,007

b b b b b b b

Energy

Infrastructure

2,543

15

2,558

17

4,123

Mining

75,667 35,727 169,800 302,248

- -

75,667 35,727

- -

85,806 41,510

Multi-sector SME-SMI

Healthcare

56 169,855 8,605 310,853

202 97,379

Financial services

- 281,566 11,029 292,595 12,308

Multi-sector

STRUCTURED UNCONSOLIDATED ENTITIES –b INVESTMENT FUNDS Classification of unconsolidated investment funds in the balance sheet Under Available-for- sale financial assets BALANCE SHEET TOTAL –bAVAILABLE- FOR-SALE FINANCIAL ASSETS Other items Under Financial assets at fair value through profit and loss BALANCE SHEET TOTAL –bFINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT AND LOSS Other items

3.1/3.2

746,839 8,676 755,515

0 651,968 11,248 663,216 12,308

b

b b

b

b

b

b

b

b

3.1

746,839

b

b

b

651,968

b

b

b

b

2,269,164

b

b

b

1,365,380

b

b

b

3 3,016,003

b

b

b 2,017,348

b

b

b

3.1

b

8,676

b

b

b

11,248

b

b

b

b

171,419

b

b

b

135,728

b

b

1

b

180,095

b

b

b

146,976

b

b

Bearing in mind the type of interests, maximum exposure to loss is defined in this note as the fair value of the investment fund presented on the balance sheet as of the closing date. This amount includes financing commitments that have not yet been disbursed.

Furthermore, the Group has not and does not offer financial support or other assistance to an unconsolidated structured entity outside of contractual commitments. AFD Group does not act as a sponsor for structured entities. Sponsorship is assumed when AFD does not have or no longer has an ownership interest in an entity yet still provides this entity with both operational and strategic support.

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REGISTRATION DOCUMENT 2017

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