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