Investor Presentaiton
Sustainability Bonds Framework
Reporting and external review
Allocation and Impact report
Allocation reporting
Total funds distributed per AFL's (i) main areas of
intervention and (ii) Eligible categories.
Total funds used for refinancing or allocated to
new loans.
Amount of unallocated proceeds (if any).
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External review
Ex-ante Second Party Opinion.
A Second Party Opinion is provided by Moody's
ESG Solutions expressing a << reasonnable
assurance » (the highest level of assurance).
SPO complete version is available on AFL website.
Impact reporting
Number, type, and geographical distribution of
local authorities financed.
' Contribution of the proceeds to the relevant UN
Sustainable Development Goals (SDGs).
AFL is producing its reporting at least annually until
full allocation of the Sustainability bond proceeds
and thereafter if there are any material changes in
this allocation.
Ex-post Third Party Assurance
AFL is making public a limited or reasonable assurance
report provided by an appointed independent third
party.
• Verification of allocation of the proceeds in compliance
(in all material respects) with the Eligibility Criteria
defined in this Framework.
• Verification of the number of local authorities financed
and the contribution of the proceeds to the SDGs, as
defined in the Framework.
1st and 2nd Reporting validated by KPMG.
CAFL
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