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

P For the key performance indicators and other quantitative outcomes that we considered to be themost important (1) , we implemented: P analytical procedures to verify the proper consolidation of the data collected and the consistency of any changes in those data; P tests of details, using sampling techniques, in order to verify the proper application of the definitions and procedures and reconcile the data with the supporting documents. This work was carried out on a selection of contributing entities and covers 100% of the consolidated data selected for these tests; P We assessed the overall consistency of the Statement based on our knowledge of all the consolidated entities. The procedures performed in a limited assurance engagement are less in extent than for a reasonable assurance engagement performed in accordance with the professional guidance issued by the French Institute of Statutory Auditors; a higher level of assurance would have required us to carry out more extensive procedures.

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Paris-La Défense, on April ɸ 15 th ɸ 2022 KPMG ɸ S.A.

Anne Garans

Valéry Foussé

Partner Sustainability Services

Partner

(1) Group headcount at 31/12 and breakdown by gender; Percentage of people enrolled for AML/CFT training who validated the e-learning (for the pathway 1 and 2); Number of consultations with the ethics adviser; Percentage of sovereign and non-sovereign financing reported in IATI format; Number of complaints received by the complaints management system; Number and amounts of AFD projects that have undergone an environmental and social risk assessment; Number and amounts of Proparco projects that have undergone an environmental and social risk assessment; Share of activities undertaken by the Group with climate co-benefits; Greenhouse gas emissions (from headquarters).

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2021 UNIVERSAL REGISTRATION DOCUMENT