AFD // 2021 Universal Registration Document

STATEMENT OF NON-FINANCIAL PERFORMANCE Report by one of the Statutory Auditors, appointed as independent third party, on the consolidated non-financial statement

2.9 Report by one of the Statutory Auditors, appointed as independent third party, on the consolidated non-financial statement

For the year ended 31 December 2021

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This is a free English translation of the Statutory Auditor’s report issued in French and is provided solely for the convenience of English speaking readers. This report should be read in conjunction with, and construed in accordance with, French law and professional standards applicable in France.

To the Annual General Meeting,

In our capacity as Statutory Auditor of your company (hereinafter the “entity”) appointed as independent third party, and accredited by the COFRAC under number ɸ 3-10491 (1 , we have undertaken a limited assurance engagement on the historical financial information (actual or extrapolated) of the consolidated non-financial statement, prepared in accordance with the entity’s procedures (hereinafter the “Guidelines”), for the year ended December ɸ 31st ɸ 2021 (hereinafter, respectively, the “Information” and the “Statement”), included on a voluntary basis in the Group’s Management Report pursuant to the requirements of Articles ɸ L. ɸ 225-102-1, R. ɸ 225-105 and R. ɸ 225 105-1 of the French Commercial Code (Code de commerce). CONCLUSION Based on the procedures performed, as set out in the “Nature and scope of our work” section of this report, and the information collected, nothing has come to our attention that causes us to believe that the Statement is not presented in accordance with the applicable regulatory requirements and that the Information, taken as a whole, is not presented fairly in accordance with the Guidelines, in all material respects. PREPARATION OF THE STATEMENT The absence of a commonly used generally accepted reporting framework or as established practices on which to draw to evaluate and measure the Information allows for different, but acceptable, measurement techniques that can affect comparability between entities and over time. Consequently, the Information needs to be read and understood together with the Guidelines, the main elements of which are presented in the Statement (or available on request from the entity’s registered office). P Preparing a Statement in accordance with legal and regulatory requirements, including a presentation of the business model, a description of the main extra-financial risks, a presentation of policies applied to mitigate these risks and the outcomes of those policies, including key performance indicators, and the information provided for in Article ɸ 8 of Regulation (EU) 2020/852 (the Taxonomy Regulation); P Implementing internal control over information relevant to the preparation of the Information that is free frommaterial misstatement, whether due to fraud or error. The Statement was prepared by applying the entity’s Guidelines as mentioned previously. RESPONSIBILITY OF THE STATUTORY AUDITOR, APPOINTED AS INDEPENDENT THIRD PARTY/ INDEPENDENT THIRD PARTY On the basis of our work, our responsibility is to provide a report expressing a limited assurance conclusion on: P The compliance of the Statement with the requirements of Article ɸ R. ɸ 225-105 of the French Commercial Code; P The fairness of the historical financial information (actual or extrapolated) provided in accordance with Article ɸ R.225-105-I(3) and ɸ II of the French Commercial Code concerning action plans and policy outcomes, including the key performance indicators on the main risks. RESPONSIBILITY OF THE ENTITY The Management Board is responsible for: P Selecting or establishing suitable criteria for preparing the Information;

(1) Accreditation Cofrac Inspection, number 3-1049, scope available at www.cofrac.fr

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2021 UNIVERSAL REGISTRATION DOCUMENT