AFD_REGISTRATION_DOCUMENT_2017

6

CONSOLIDATED FINANCIAL STATEMENTS PREPARED IN ACCORDANCEWITH IFRS ACCOUNTING PRINCIPLES ADOPTED BY THE EUROPEAN UNION

6.1

Overview

90

6.2.3

Principles and methods applied to the financial statements at 31bDecember 2017

98

6.1.1 6.1.2 6.1.3

Balance sheet at 31bDecember 2017 Income statement at 31bDecember 2017

90 92

6.2.4 6.2.5 6.2.6 6.2.7

Notes to the Balance Sheet Notes to the Income Statement

108 116 120 124

Net income and gains and losses booked directly as equity at 31bDecember 2017 Cash flow statement at 31bDecember 2017 Statement of changes in shareholders’ equity from 1bJanuary 2016 to 31bDecember 2017 Gains or losses directly recorded in equity for 2017 Notes to the consolidated financial statements

Risk Information

92 93

Additional information

6.1.4 6.1.5

6.3

Report of the statutory auditors on the consolidated financial statements Statutory auditors’ special report on regulated agreements and commitments Fees paid by the Group to the statutory auditors and members of their network

94 94

126

6.1.6

6.4

6.2

130

94

6.2.1 6.2.2

Significant events of the period

94

6.5

134

Accounting standards applied to Agence Française debDéveloppement

95

89

REGISTRATION DOCUMENT 2017

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