GROUPAMA / 2018 Registration document

FINANCIAL STATEMENTS CONSOLIDATED FINANCIAL STATEMENTS AND NOTES

7.1.3

STATEMENT OF NET INCOME AND GAINS (LOSSES) RECOGNISED

DIRECTLY IN GROUP’S EQUITY

31.12.2018

31.12.2017

Non-controlling interests

Non-controlling interests

Group share

Total

Group share

Total

(in millions of euros)

Net income for fiscal year

319

12

330

87

87

Gains and losses recognised directly in group’sequity Items recyclable to income Change in foreign exchangeadjustments

(38)

(38)

(46)

(46)

Change in gross unrealised capitalgains and losses on available-for-sale assets

(1,643)

(8)

(1,651)

(712)

(2)

(714)

Revaluation of hedging derivatives

20

20

Change in shadow accounting

1,271

5

1,275

740

3

743

Change in deferred taxes

125

1

126

29

29

Other changes

(7)

(7)

(21)

(21)

Items not recyclable to income Restatement of net actuarialdebtfrompension commitments (defined-benefit schemes)

14

14

19

19

Change in deferred taxes

(5)

(5)

(6)

(6)

Other changes Totalgains(losses) recognised directlyin group’sequity

(284)

(2)

(286)

22

1

23

NET INCOMEAND GAINS (LOSSES) RECOGNISED IN GROUP’S EQUITY

34

10

44

109

1

110

7

The statementof net income and gains (losses) recogniseddirectly assets, net of deferredprofit sharing and deferred taxes, as well as in group’s equity – an integral part of the financial statements the change in the reserve for foreign exchange adjustments and – includes, in addition to the net income for the year, the change in the actuarialgains (losses)on post-employment benefits. the reserve for unrealisedcapital gains (losses) on available-for-sale

185

REGISTRATION DOCUMENT 2018 - GROUPAMA ASSURANCES MUTUELLES