AFD - Universal Registration Document 2020

CHAPTER 6 Consolidated fi nancial statements prepared in accordance with IFRS accounting standards adopted by the European Union

6.1 Overview

120

6.3 Statutory auditor’s report on the consolidated financial statements 6.4 Statutory auditors’ special report on related-party agreements

6.1.1 Balance sheet at 31 Ǿ December Ǿ 2020 6.1.2 Income statement at 31 Ǿ December Ǿ 2020 6.1.3 Net income, gains and losses recognised directly as equity at 31 Ǿ December Ǿ 2020 6.1.4 Statement of changes in shareholders’ equity from 1 Ǿ January 2019 to 31 Ǿ December Ǿ 2020 6.1.5 Cash flow statement at 31 Ǿ December Ǿ 2020 6.2 Notes to the consolidated financial statements 6.2.1 Signi fi cant events at 31 Ǿ December Ǿ 2020

120 122

169

123

174

124 125

6.5 Statutory auditors’ fees

178

126

126

6.2.2 Accounting standards applied to

Agence Ǿ Française de Développement

128

6.2.3 Principles for the preparation of the consolidated fi nancial statements of the Ǿ AFD Group at Ǿ 31 Ǿ December Ǿ 2020 6.2.4 Notes to the fi nancial statements at Ǿ 31 Ǿ December Ǿ 2020

129

141 158 167

6.2.5 Risk Information

6.2.6 Additional information

119

2020 UNIVERSAL REGISTRATION DOCUMENT