AFD - 2018 Registration document

7

AFD’S ANNUAL FINANCIALS STATEMENTS Notes to the financial statements at 31 December 2018

7.3 Notes to the financial statements at 31 December 2018

I SUMMARY OF THE NOTES

NOTE 1

Short-term investments (1)

193

NOTE 20 Interest and related income

200

NOTE 2 Long-term investments (1)

193

NOTE 21 Interest and related expenses

200

NOTE 3 Receivables from credit institutions

194

NOTE 22 Commission income and expenses

201

NOTE 4 Transactions with customers

194

NOTE 23 Gains or losses on investment portfolio transactions

201

NOTE 5 Equity stakes and other long-term investments

195

NOTE 24 Other income on banking operations

201

NOTE 6 Shares in related businesses

195

NOTE 25 Other expenses on banking operations

201

NOTE 7

Transactions with related businesses

195

NOTE 26 Overheads – Staff costs

201

NOTE 8 List of subsidiaries and equity stakes

195

NOTE 27 Average workforce

202

NOTE 9 Fixed assets and depreciation/ amortisation

NOTE 28 Asset impairment

202

196

NOTE 29 Cost of credit risk (1)

202

NOTE 10 Other assets and liabilities

196

NOTE 30 Gains or losses on fixed assets

202

NOTE 11 Accruals

197

NOTE 31 Exceptional income

202

NOTE 12 Debts to credit institutions

197

NOTE 32 Other off-balance sheet commitments

203

NOTE 13 Transactions with customers

197

NOTE 33 Commitments on forward financial

NOTE 14 Debt securities in issue

197

instruments excluding IMF transactions (1) 203

NOTE 15 Provisions

198

NOTE 34 Valuationof forwardfinancial instruments

excluding IMF transactionsby issuer rating (1) 203

NOTE 16 Subordinated debt 199 NOTE 17 Reserve for General Banking Risk (RGBR) 199 NOTE 18 Equity excluding RGBR 199 NOTE 19 Assets and liabilities in foreign currencies (1) 199

NOTE 35 Investments held inmanaged funds (1)

204

NOTE 36 Compensation of executive officers

204

NOTE 37 Corporate income tax

204

NOTE 38 Risk exposure

204

192

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REGISTRATION DOCUMENT 2018