AFD // 2021 Universal Registration Document

CHAPTER 4

Risk management

4.1 Risk factors

88

4.3 Risk management

105

4.1.1 Banking and fi nancial risks 4.1.2 Non- fi nancial risks 4.1.3 Health and safety risks 4.2 Basel III Pillar 3 4.2.1 General principles 4.2.2 Scope of application

88 93 95

4.3.1 Internal control and risk monitoring 4.3.2 Internal control procedures and organisation of audit trail for accounting and fi nancial information (Article ɸ L.225-100-1-5)

105

108 109 109 109 109

96

4.3.3 Credit risk

4.3.4 Comprehensive interest rate, foreign exchange, liquidity and ɸ market risks

96 96 96 99

4.3.5 Major risk ratio

4.2.3 Equity

4.3.6 Other operational risks

4.2.4 Risk exposure and evaluation procedures

87

2021 UNIVERSAL REGISTRATION DOCUMENT