GROUPAMA / 2018 Registration document
FINANCIAL STATEMENTS CONSOLIDATED FINANCIAL STATEMENTS AND NOTES
7.1.6
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
SUMMARY
Group’s equity, minority interests NOTE 21
243
SIGNIFICANTEVENTSANDPOST-BALANCE 1 SHEETEVENTS
245
Contingentliabilities NOTE 22
190
Information pertainingto personnel benefits NOTE 23 – defined-benefit plans
246
CONSOLIDATIONPRINCIPLES,METHODS 2 ANDSCOPE
Financingdebt NOTE 24
249
191
250
Technical liabilitiesrelated to insurancepolicies NOTE 25
ACCOUNTING PRINCIPLESAND VALUATION 3 METHODSUSED
255
Technical liabilitiesrelated to financialcontracts NOTE 26
194
Change inactuarial reservesfor life insurance NOTE 27 policies and financialcontracts – by operating segment
256
NOTES TOTHEFINANCIALSTATEMENTS 4
205
Deferredprofit sharing liabilities NOTE 28
257
Segmentreporting
205
NOTE 1
Debts arising frominsuranceor inward reinsurance NOTE 29 transactions
Goodwill
208
NOTE 2
257
Held-for-sale or discontinued business activities
211
NOTE 3
Currenttaxes payableand other taxliabilities NOTE 31
258
Other intangibleassets
211
NOTE 4
Other debt NOTE 32
258
Investment propertyexcludingunit-linked
NOTE 5
Analysis ofpremium income NOTE 33
260
investments
213
Investment income net ofmanagementexpenses NOTE 34
262
Operatingproperty
215
NOTE 6
Insurance policyservicing expenses NOTE 35
266
Financialinvestments(excludingunit-linkeditems)
216
NOTE 7
Outwardreinsuranceincome (expenses) NOTE 36
267
Investments representing commitments
NOTE 8
Operatingexpenses NOTE 37
268
in unit-linked investments
230
7
Policy acquisitioncosts NOTE 38
270
Asset and liabilityderivative instruments and
NOTE 9
separate embedded derivatives
231
Administrative costs NOTE 39
271
Uses and sourcesof funds for financialsector
NOTE 10
Other income and expenses from current NOTE 40 operations Other income and expenses from non-current NOTE 41 operations
business activities
232
272
Investments inrelated companiesand joint
NOTE 11
ventures
233
272
Share ofoutwardreinsurersand retrocessionaires in liabilitiesrelated to insurancepolicies and financial contracts
NOTE 12
Financingexpenses NOTE 42
273
235
Breakdown oftax expenses NOTE 43
273
Other property plantand equipment
236
NOTE 13
Related parties NOTE 44
274
Deferredacquisitioncosts
237
NOTE 14
281
Employeesof consolidatedcompanies NOTE 45
Deferredtaxes
238
NOTE 15
Commitments given and received NOTE 46
282
Receivables frominsuranceor inward reinsurance
NOTE 16
Risk factors and sensitivityanalyses NOTE 47
283
transactions
239
List of entities in the scopeof consolidation and NOTE 48 major changes to the scopeof consolidation
Receivables fromoutwardreinsurance transactions
240
NOTE 17
283
Currenttax receivablesand other taxreceivables
240
NOTE 18
Other receivables
241
NOTE 19
Cash and cashequivalents NOTE 20
242
189
REGISTRATION DOCUMENT 2018 - GROUPAMA ASSURANCES MUTUELLES
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