AFD_REGISTRATION_DOCUMENT_2017

8

METHODOLOGY AND GLOSSARY

2

PERSONS RESPONSIBLE FOR THE REGISTRATION DOCUMENT AND THE AUDIT OF THE FINANCIAL STATEMENTS 8.2. Certification of the person responsible 8.3. Name, address and qualification of the financial statements’ statutory auditors 8.1. Name and position

161 162 162

1

PRESENTATION OF AFD 1.1 General information

3 4 5 7

1.2 AFD operations

1.3 Financing activities on its own behalf

162 162

1.4 AFD Group

10

8.4. Information policy

1.5 Activities of agence française debdeveloppement group in 2017

13

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ADDITIONAL INFORMATION

163 164 164

9.1 Management report cross-reference table

CORPORATE SOCIAL RESPONSIBILITY

25 29 36

2

9.2 Incorporated by reference

2.1 Employee information

9.3 Cross-reference table of the Registration Document 9.4 Cross-reference table between the CRR articles andbthebPILLARbIII report tables 9.5 Appendixb1 – AFD’s operating scope 9.6 Appendixb2 –bAFD Balance sheet using French standards (simplified) 9.7 Appendixb3 –bAFD Income statement using French standards (simplified) 9.8 Appendixb4 –bKey ratios and indicators 9.9 Appendixb5 –bResults of operating activities for the last five reporting years (parent company) 9.11 Appendixb7 –bSummary table of afd’s and Proparco’s loans in foreign countries 9.12 Appendixb8 – Table of Proparco’s approvals 9.10 Appendixb6 – AFD Approvals

2.2 Environment

165

2.3 Information on commitments to promote sustainable development 2.4 Report from one of the statutory auditors, as a designated independent third party, on the inclusion of consolidated corporate, environmental and social data in the management report

44

167 169

172

49

173 174

3

CORPORATE GOVERNANCE 3.1 Report on corporate governance 3.2 Compensation policy andbpractices

51 52 60 62 63 64 65 73 79 80 81

174 175 176 178

3.3 Conflicts of interest

4

RISK MANAGEMENT

b4.1 Risk factors

4.2 BaselbIII pillarb3 4.3 Risk management

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FINANCIAL INFORMATION

5.1 Recent changes and future prospects

5.2 Post-closing events

5.3 ECONOMIC Presentation of the consolidated financial statements

82

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

89

6.1 Overview 90 6.2 Notes to the consolidated financial statements 94 6.3 Report of the statutory auditors on the consolidated financial statements 126 6.4 Statutory auditors’ special report on regulated agreements and commitments 130 6.5 Fees paid by the Group to the statutory auditors and members of their network 134

AFD’S ANNUAL FINANCIAL STATEMENTS

135 138

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7.1 Highlights of the period

7.2 Accounting principles and assessment methods 7.3 Notes to the financial statements at 31bDecember 2017 146 7.4 AFD’S financial results over the last five years 156 7.5 Statutory auditors’ report on the annual financial statements 157 139

REGISTRATION DOCUMENT 2017

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