AFD - 2019 Universal registration document

CONSOLIDATED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH IFRS

Notes to the consolidated financial statements

6.2.6.3 Transactions between related parties

31/12/2019

31/12/2018

Equity-accounted companies

Equity-accounted companies

AFD Group

AFD Group

In thousands of euros

Credits

346,072

394,312

Other financial assets Other assets TOTAL ASSETS WITH RELATED ENTITIES Other financial liabilities Other liabilities TOTAL LIABILITIES WITH RELATED ENTITIES Related interest, income and expenses Commissions TOTAL NBI GENERATED WITH RELATED ENTITIES 6.2.6.4 Disclosure on non-cooperating States and territories Article Ǿ L.511-45 of the French Monetary and Financial Code (as amended by Article Ǿ 3 of Order No. Ǿ 2014-158 of 20 Ǿ February Ǿ 2014) requires credit institutions to publish an appendix to their annual financial statements presenting information about their offices in countries or territories that have not signed an administrative assistance agreement with France for the purpose of combating fraud and tax evasion. Debts

346,072

-

394,312

-

346,072

394,312

-

346,072 -11,261

-

394,312 -11,075

11,261

11,075

11,261

-11,261

11,075

-11,075

Act No. Ǿ 2013-672of 26 Ǿ July Ǿ 2013on the separationand regulation of banking activities broadens the list of required disclosures from banks regarding their offices in non-cooperative countries or territories. At 31 Ǿ December Ǿ 2019, the AFD Group did not have any offices in non-cooperative countries or territories. 6.2.6.5 Statutory auditors’ fees at 31 December 2019 In compliance with Decree No. Ǿ 2008-1487 of 30 Ǿ December Ǿ 2008, the table below shows the fees paid in 2019 to the AFD Group’s statutory auditors. The fees are based on those stated in their engagement letters. These fees are invoiced for statutory auditing services:

6

Fees excluding tax – FY 2019 ( €)

Total

KPMG

Mazars

AFD

187,750 71,500 15,000 23,000 13,350

187,750 71,500

375,500 143,000 15,000 23,000 13,350

Proparco Soderag Sogefom

Fisea

Propasia

7,000

7,000

TOTAL 576,850 The other fees invoiced to AFD for services other than certification of the financial statements for financial year 2019 amounted to €35,130. 310,600 266,250

SAC fees excluding tax – FY 2019 ( €)

Total

KPMG

Mazars

TOTAL

322,397

3,665

326,062

6.2.6.6 Significant events since 31 December 2019 The spread of the Coronavirus pandemic (COVID-19) has led AFD to adopt safety measures in France and in our offices to comply with the recommendations of the World Health Organization and health authorities. This health crisis has no impact on AFD’s consolidated financial statements at 31 Ǿ December Ǿ 2019. No other significant events took place after 31 Ǿ December Ǿ 2019.

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UNIVERSAL REGISTRATION DOCUMENT 2019