AFD - 2018 Registration document

CONSOLIDATED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH IFRS ACCOUNTING PRINCIPLES ADOPTED BY THE EUROPEAN UNION 6 Notes to the consolidated financial statements

Transition of the balance sheet from 31 December 2017 to 1 January 2018 ❙ Financial assets (gross value)

31/12/2017

Balance sheet value under IAS 39 Central banks

Hedging derivatives Equity securities

In thousands of euros

IAS 39

Central banks

1,016,778

1,016,778

Financial assets at fair value through profit and loss Financial assets at fair value through profit and loss on option (1)

180,095

24,567

Hedging derivatives

146,851

Securities at fair value through P&L Available-for-sale financial assets

8,676

3,089,387 1,679,788

Hedging derivatives

1,575,481

Loans and receivables due from credit institutions Loans and receivables due from customers

6,737,105

26,139,615

Held-to-maturity securities

778,182

Balance under IAS 39

39,620,950

1,016,778

1,575,481

-

Restatement of book value under IFRS 9 Balance under IFRS 9

01/01/2018

1,016,778

1,575,481

(1) Interest-free loans.

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REGISTRATION DOCUMENT 2018