AFD // 2021 Universal Registration Document

CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

6.2.6.3 Related-party transactions

31/12/2021

31/12/2020

Equity-accounted companies

Equity-accounted companies

AFD Group

AFD Group

In thousands of euros

Credits

359,729

399,111

Other financial assets Other assets TOTAL ASSETS WITH RELATED ENTITIES Other financial liabilities Other liabilities TOTAL LIABILITIES TO RELATED ENTITIES Commissions Net income on financial transactions Net income from other activities TOTAL NBI GENERATED WITH RELATED ENTITIES Debts Related interest, income and expenses 6.2.6.4 Disclosure on non-cooperating States and territories Article ɸ L.511-45 of the French Monetary and Financial Code (as amended by Article ɸ 3 of Order ɸ 2014-158 of 20 ɸ February 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.

359,729

-

399,111

-

359,729

399,111

-

359,729

-

399,111

10,754

-10,754

11,092

-11,092

10,754

-10,754

11,092

-11,092

Law No. ɸ 2013-672 of 26 ɸ July 2013 on the separation and regulation of banking activities broadens the list of required disclosures frombanks regarding their offices in non-cooperative countries or territories. The Orders of 6 ɸ January 2020 and then 4 ɸ March 2021 amended the list of non-cooperative States or territories. At 31 ɸ December 2021, the AFD Group did not have any offices in non-cooperative countries or territories.

6.2.6.5 Statutory auditors’ fees In compliance with Decree No. ɸ 2008-1487 of 30 ɸ December 2008, the table below shows the fees paid in 2021 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 2021

KPMG

BDO

Total

AFD

€201,150 €75,850 €15,000 €28,300 €14,150

€198,600 €75,850

€399,750 €151,700 €15,000 €28,300 €14,150

PROPARCO

Soderag Sogefom

FISEA

BREDEV TOTAL

€3,200

€3,200

€337,650

€274,450

€612,100

The other fees invoiced to AFD for services other than certification of the financial statements for financial year 2021 amounted to €45,240.

SACC fees excl. tax – FY 2021

KPMG

BDO

Total

TOTAL

€37,740

€7,500

€45,240

173

2021 UNIVERSAL REGISTRATION DOCUMENT