AFD - 2019 Universal registration document

CHAPTER 6 Consolidated fi nancial statements prepared in accordance with IFRS accounting standards adopted by the b European Union

6.1 Overview

110

6.2.4 Notes to the fi nancial statements at Ǿ 31 Ǿ December Ǿ 2019

130 148 160

6.1.1 Balance sheet at 31 Ǿ December Ǿ 2019 6.1.2 Income statement at 31 Ǿ December Ǿ 2019 6.1.3 Net income and gains and losses recognised directly as equity at Ǿ 31 Ǿ December Ǿ 2019 6.1.4 Statement of changes in shareholders’ equity from 1 January 2018 to Ǿ 31 Ǿ December Ǿ 2019 6.1.5 Cash flow statement at 31 December 2019 6.2 Notes to the consolidated financial statements 6.2.1 Signi fi cant events at 31 Ǿ December Ǿ 2019 6.2.2 Accounting standards applied to Agence Française de Développement 6.2.3 Principles for the preparation of the consolidated fi nancial statements of Ǿ the Ǿ AFD Group at 31 Ǿ December Ǿ 2019

110 112

6.2.5 Risk Information

6.2.6 Additional information

6.3 Auditors’ report

113

on the consolidated financial statements

162

114 115

6.4 Statutory auditors’ special

report on regulated agreements 167

116 116

6.5 Fees paid to the statutory auditors and members

of their network by the Group

172

117

118

109

UNIVERSAL REGISTRATION DOCUMENT 2019