AFD // 2021 Universal Registration Document

7

AFD’S ANNUAL PARENT COMPANY FINANCIAL STATEMENTS

Notes to the financial statements at 31 December 2021

7.3 Notes to the financial statements at 31 December 2021

I SOMMAIRE DES NOTES

NOTE 20 Interest and related income

205

NOTE 1

Short-term investments (1)

199

NOTE 21 Interest and related expenses

205

199

NOTE 2 Investment securities (1)

NOTE 22 Commissions income and expenses

206

NOTE 3 Receivables from credit institutions

200

NOTE 23 Gains or losses on investment portfolio transactions

NOTE 4 Transactions with customers

200

206

NOTE 5 Equity investments and

206

NOTE 24 Other income on banking operations

other long-term investments

201

NOTE 25 Other expenses on banking operations

206

NOTE 6 Shares in related businesses

201

NOTE 26 Overheads – Salary and employee benefit expense

NOTE 7

Transactions with related businesses

201

206

NOTE 8 List of subsidiaries

NOTE 27 Average headcount

207

and equity investments

201

NOTE 28 Asset impairment

207

NOTE 9 Fixed assets and depreciation/ amortisation

202

207

NOTE 29 Cost of credit risk (1)

NOTE 10 Other assets and liabilities

202

NOTE 30 Gains or losses on fixed assets

207

203

NOTE 11 Accruals

NOTE 31 Exceptional income

208

NOTE 12 Amounts due to credit institutions

203

NOTE 32 Other off-balance sheet commitments

208

NOTE 13 Transactions with customers

203

NOTE 33 Commitments on forward financial

instruments excluding IMF transactions (1) 208

NOTE 14 Debt securities in issue

203

204

NOTE 34 Valuation of forward financial

NOTE 15 Provisions

instruments excluding IMF transactions by issuer rating (1)

209

NOTE 16 Subordinated debt 204 NOTE 17 Reserve for General Banking Risk (RGBR) 204 NOTE 18 Equity excluding RGBR 204 NOTE 19 Assets and liabilities in foreign currencies (1) 205

209

NOTE 35 Investments held inmanaged funds (1)

NOTE 36 Executive compensation

209

NOTE 37 Corporate income tax

209

NOTE 38 Risk exposures

209

198

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2021 UNIVERSAL REGISTRATION DOCUMENT