AFD // 2021 Universal Registration Document

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

6.1 Overview

124

6.3 Statutory auditors’ report on the consolidated financial statements 6.4 Statutory auditors’ special report on related-party agreements

6.1.1 Balance sheet at 31 ɸ December 2021 6.1.2 Income statement at 31 ɸ December 2021 6.1.3 Net income, gains and losses recognised directly as equity at 31 ɸ December 2021 6.1.4 Statement of changes in shareholders’ equity from 1 ɸ January 2020 to 31 ɸ December 2021 6.1.5 Cash fl ow statement at 31 ɸ December 2021 6.2 Notes to the consolidated financial statements 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 the AFD Group at ɸ 31 ɸ December 2021 6.2.4 Notes to the fi nancial statements at 31 ɸ December 2021 6.2.1 Signi fi cant events at 31 ɸ December 2021

124 126

175

127

180

128 129

6.5 Statutory auditors fees

184

130

130

131

133

145 162 171

6.2.5 Risk information

6.2.6 Additional information

123

2021 UNIVERSAL REGISTRATION DOCUMENT