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 impairments on financial assets
31/12/2017
Financial assets at fair value through profit and loss
Financial assets at fair value through profit and loss on option
IAS 39 – Impairment amount
Debt securities that do not meet the SPPI criteria
Equity securities
In thousands of euros
Impairments under IAS 39
Central banks Financial assets available for sale Loans and receivables due from credit institutions Loans and receivables due from customers Held-to-maturity securities Impairment balances under IAS 39 Restatements of impairment under IFRS 9 Of assets restated from available-for- sale assets under IAS 39 Of assets restated from loans and receivables under IAS 39 Of which assets restated from held-to- maturity securities under IAS 39
73,383
123,467
8,261
702,105
12,816
898,956
21,077
Impairment balances under the provisions of IFRS 9
21,077
01/01/2018
❙ Transition of provisions on guarantee and financing commitments
31/12/2017
01/01/2018
Restatements of provisions under IFRS 9
IAS 39 – Provision amount
IFRS 9 - Provision amount
In thousands of euros
Financing commitments
61,427 43,444 17,982
61,427 43,444 17,982 15,195 13,935
to credit institutions
P
to customers
P
Guarantee commitments
13,372 13,372
1,823
ARIZ guarantees
563
P
P other guarantees given PROVISIONS BALANCE
1,260
1,260
13,372
63,249
76,621
130
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REGISTRATION DOCUMENT 2018
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