AFD - 2018 Registration document

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

6.2.5 Notes to the financial statements at 31 December 2018 Comparative data at 31 December 2017 and the accounting principles applied to these comparative data are available in the Group’s consolidated financial statements at 31 December 2017.

For financial instruments, the comparative data for the 2017 financial year presented against the 2018 data remain in accordance with the provisions of IAS 39. The reclassifications and value adjustments relating to the initial application of IFRS 9 were presented in part 6.2.4 above (“Impact of the initial application of IFRS 9”).

I SUMMARY OF THE NOTES

NOTE 1

Financial assets and liabilities at fair value through profit and loss

NOTE 11 Interest income and expenses by accounting category

135

146

NOTE 2 Financial hedging derivatives

138

NOTE 12 Net commissions

147

NOTE 3 Financial assets at fair value through equity NOTE 4 Financial assets and liabilities at fair value according to the fair value level

NOTE 13 Gains and losses on financial

140

instruments at fair value through profit and loss

147

140

NOTE 14 Net gains and losses on financial instruments recognised at fair value through equity

148

NOTE 5 Financial instruments at amortised cost 141 NOTE 6 Accruals and sundry assets and liabilities 142 NOTE 7 Property, plant and equipment and intangible assets 143 NOTE 8 Financial liabilities valued at amortised cost 143 NOTE 9 Provisions 145 NOTE 10 Subordinated debt 145

NOTE 15 Income from other activities

148

NOTE 16 Overheads

149

NOTE 17 Cost of credit risk

149

NOTE 18 Equity-accounted companies

150

NOTE 19 Corporate income tax

150

NOTE 20 Financing and guarantee commitments

151

134

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REGISTRATION DOCUMENT 2018