AFD - Universal Registration Document 2020

CONSOLIDATED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH IFRS 6 Notes to the consolidated financial statements

6.2.6.3 Transactions between related parties

31/12/2020

31/12/2019

Equity-accounted companies

Equity-accounted companies

AFD Group

AFD Group

In thousands of euros

Credits

399,111

346,072

Other financial assets Other assets TOTAL ASSETS WITH RELATED ENTITIES Other financial liabilities Other liabilities TOTAL LIABILITIES TO RELATED ENTITIES Related interest, income and expenses Commissions Net income on financial transactions Net income from other activities TOTAL NBI GENERATED WITH RELATED ENTITIES 6.2.6.4 Disclosure on non-cooperating States and territories Article Ǿ L.511-45 of the French Monetary and Financial Code (as amended by Article Ǿ 3 of Order 2014-158 of 20 Ǿ February 2014) requires credit institutions to publish an appendix to their annual financial statements presenting information about their offices in countries or territories that have not signed an administrative assistance agreement with France for the purpose of combating fraud and tax evasion. Debts

399,111

-

346,072

-

399,111

346,072

-

399,111 -11,092

-

346,072 -11,261

11,092

11,261

11,092

-11,092

11,261

-11,261

Act No. Ǿ 2013-672of 26 Ǿ July 2013on the separationand regulation of banking activities broadens the list of required disclosures from banks regarding their offices in non-cooperative countries or territories. The Order of 6 Ǿ January Ǿ 2020 modified the list of non-cooperative states or territories. At 31 Ǿ December Ǿ 2020, the AFD Group did not have any offices in non-cooperative countries or territories.

6.2.6.5 Statutory auditors’ fees In compliance with Decree No. Ǿ 2008-1487 of 30 Ǿ December 2008, the table below shows the fees paid in Ǿ 2020 to the AFD Group’s statutory auditors. The fees are based on those stated in their engagement letters. These fees are invoiced for statutory auditing services:

Fees excluding tax – FY Ǿ 2020

KPMG

BDO

Total

AFD

€192,800 €73,650 €15,000 €27,500 €13,750

€192,800 €73,650

€385,600 €147,300 €15,000 €27,500 €13,750

Proparco Soderag Sogefom

Fisea

BREDEV TOTAL

€3,200

€3,200

€325,900 €592,350 The other fees invoiced to AFD for services other than certification of the financial statements for financial year Ǿ 2020 amounted to €121,000. €266,450

SACC fees excl. tax – FY Ǿ 2020

KPMG

BDO

Total

TOTAL

€116,500

€4,500

€121,000

6.2.6.6 Significant events since 31 December 2020 No other significant events took place after 31 Ǿ December.

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2020 UNIVERSAL REGISTRATION DOCUMENT