AFD - 2019 Universal registration document

CONSOLIDATED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH IFRS

Notes to the consolidated financial statements

NOTE 5 Financial instruments at amortised cost

❙ Financial assets measured at amortised cost

31/12/2019

31/12/2018

Notes

Demand

Term Demand

Term

In thousands of euros

Debt securities at amortised cost

5.1

1,221,164

1,301,006

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

5.2 2,164,099 5,915,995 1,908,646 5,213,378

5.2

28,822,617

26,485,764

TOTAL

2,164,099 35,959,776 1,908,646 33,000,148

Note b 5.1 Debt securities at amortised cost

31/12/2019

31/12/2018

Demand

Term

Demand

Term

In thousands of euros

Government paper and equivalent

- -

704,462 516,702

- -

747,500 553,505

Bonds and other securities

TOTAL

-

1,221,164

1,301,006

Impairments*

-

-

-

-

TOTAL

-

-

-

* Being debt securities recorded at fair value through equity to be recycled in pro fi t and loss as well as debt securities at amortised cost, AFD decided to apply a low credit risk model. Note b 5.2 Loans and receivables from credit institutions and customers at amortised cost

31/12/2019

31/12/2018

Demand

Term

Demand

Term

In thousands of euros

Loans to credit institutions at amortised cost

5,118,882 4,910,692

5,170,625 5,098,375

Performing loans

Doubtful outstandings

208,190 -97,110 76,123

72,250 -87,524 26,895

Impairments

6

Related receivables

Valuation adjustments of loans hedged by forward financial instruments

48,177

24,578

Subtotal

5,146,072 28,366,744 27,259,287 1,107,456

5,134,574 26,415,356 25,586,690

Loans to customers at amortised cost

Performing loans

Doubtful outstandings

828,667 -576,125

Impairments

-658,164

Related receivables

52,779

61,625

Valuation adjustments of loans hedged by forward financial instruments

1,061,258 28,822,617 33,968,689

584,907

Subtotal

26,485,764 31,620,338

TOTAL LOANS AT AMORTISED COST

-

Other receivables at amortised cost Deposits (available cash) at credit institutions

2,164,099

769,552

1,908,646

78,553

Related receivables

371

252

TOTAL OTHER RECEIVABLES AT AMORTISED COST TOTAL LOANS AND OTHER RECEIVABLES AT AMORTISED COST

2,164,099

769,923

1,908,646

78,804

2,164,099

34,738,612

1,908,646

31,699,142

137

UNIVERSAL REGISTRATION DOCUMENT 2019