GROUPAMA / 2018 Registration document

5 RISK FACTORS AND RISK MANAGEMENT RISK MANAGEMENT AND SENSITIVITY ANALYSES

Tax risks 5.2.6.3

documentationand archivingprocedures in terms of computerised accounting records, as required under tax law, particularly as part of dedicated “CFCI” (Computerised Accounting Tax Audit) committees for each French entity. Lastly, within a Steering Committee, it coordinatesthe establishmentand the monitoringof regulationson automatic exchangesof tax information,resulting in particular from the US Foreign Account Tax Compliance Act (“FATCA”) or the transposition of the European DAC (Directive for

The role of the Group’s Tax Department is to provide information and monitor regulations for all the entities of the Group. It is also regularly questionedabout specific technical points and is involved in preparingthe end-of-yearfinancial statements.In this capacity, it ensures that the tax consolidation rules are applied (Article 223 A et seq. of the General Tax Code) for the Group and, working with the Group AccountingDepartment,prepares the report on the tax position of the consolidatedcompanies.It also helps to implement

Administrative Cooperation).

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REGISTRATION DOCUMENT 2018 - GROUPAMA ASSURANCES MUTUELLES