AFD - 2019 Universal registration document

CONSOLIDATED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH IFRS 6 Notes to the consolidated financial statements

NOTE 6 Accruals and miscellaneous assets/liabilities

31/12/2019

31/12/2018

Assets

Liabilities

Assets

Liabilities

In thousands of euros

Guarantees against collateral

706,680

1,181,378

386,833

956,716

Allocated public funds

87,363

69,530

Other assets and liabilities

185,958

1,073,391

65,575

1,012,753

Accounts payable, French State

113,270

37,824

TOTAL ACCRUALS AND OTHER MISCELLANEOUS ASSETS/LIABILITIES

892,637

2,455,403

452,408

2,076,824

NOTE 7 Property, plant and equipment and intangible assets

Property, plant and equipment

Total 31/12/2019

Land & development

Buildings & development

Intangible assets

Total 31/12/2018

Other

In thousands of euros

Gross value At opening

88,706

220,639

60,652 9,821 -3,738 -2,024

94,558 20,125 -9,994 -3,802

464,555 36,310 -14,101

435,163 31,412 -2,020

Purchases

271

6,094

Disposals/retirements

-

-369

Other item

-131

-1,986

-7,943

- -

Change in scope

-

-

-

-

-

At closing

88,846

224,378

64,710

100,887

478,822

464,555

Depreciation/amortisation At opening

2,970

129,498

42,491 5,393 -3,578

55,516

230,475 23,376 -3,661

209,151 22,564 -1,244

Provisions Reversals Other items

155

8,591

9,238

- - -

-81 -37

-2

-34

-145

-216

- -

Change in scope

-

-

-

-

At closing

3,124

137,971 86,407

44,272 20,438

64,607 36,280

249,974 228,847

230,473

NET VALUE 234,080 At 1 Ǿ January, the AFD Group had applied IFRS Ǿ 16, leading to a restatement of real estate leases. The impact as at 31 Ǿ December Ǿ 2019 is fairly limited with a right-of-asset use recognised for a net total of €76.1M. 85,721

In thousands of euros Registered offices

31/12/2019

Offices

Gross value At 1 Ǿ January Ǿ 2019

86,041

4,473

90,514

New contract

- - -

Modification to contract

Other items

At 31 b December b 2019

86,041 13,203 72,837

4,473 1,258 3,215

90,514 14,462 76,052

Depreciation/amortisation

NET VALUE

138

UNIVERSAL REGISTRATION DOCUMENT 2019

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