AFD_REGISTRATION_DOCUMENT_2017

AFD’S ANNUAL FINANCIAL STATEMENTS Notes to the financial statements at 31bDecember 2017

7

7.3 NOTES TO THE FINANCIAL STATEMENTS AT 31bDECEMBER 2017

Table of contents

NOTEb1

NOTEb21 Interest and related expenses

Short-term investments

147

153

NOTEb2

NOTEb22 Commission income and expenses

Long-term investments

147

153

NOTEb3

NOTEb23 Gains or losses on investment portfolio transactions

Receivables from credit institutions

148

153

NOTEb4

Transactions with customers

148

NOTEb24 Other income on banking operations

153

NOTEb5

Equity stakes and other long-term investments 149

NOTEb25 Other expenses on banking operations

153

NOTEb6

Shares in related businesses

149

NOTEb26 Overheads – Staff costs

154

NOTEb7

Transactions with related businesses

149

NOTEb27 Average workforce

154

NOTEb8

List of subsidiaries and equity stakes

149

NOTEb28 Asset impairment

154

NOTEb9

Fixed assets and depreciation/amortisation

150

NOTEb29 Cost of risk

154

NOTEb10 Other assets and liabilities

150

NOTEb30 Gains or losses on fixed assets

154

NOTEb11 Accruals

150

NOTEb31 Exceptional income

154

NOTEb12 Debts to credit institutions

151

NOTEb32 Other off-balance sheet commitments

155

NOTEb13 Transactions with customers

151

NOTEb33 Commitments on forward financial

155

instruments excluding IMF transactions

NOTEb14 Debt securities in issue

151

NOTEb34 Valuation of forward financial instruments

NOTEb15 Provisions

151

excluding IMF transactions (1) by issuer rating 155

NOTEb16 Subordinated debt

152

NOTEb35 Investments held in managed funds

155

NOTEb17 Reserve for General Banking Risk (RGBR)

152

NOTEb36 Compensation of executive officers

156

NOTEb18 Equity excluding RGBR

152

NOTEb37 Corporate income tax

156

NOTEb19 Assets and liabilities in foreign currencies

152

NOTEb38 Risk exposure

156

NOTEb20 Interest and related income

152

146

REGISTRATION DOCUMENT 2017

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