GROUPAMA / 2018 Registration document

7 FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS AND NOTES

NOTE 13

OTHER PROPERTY PLANT AND EQUIPMENT

Change in other property plant and equipment

Note 13.1

31.12.2018

31.12.2017

Other property, plant and equipment

Other long-term operating assets

Other property, plant and equipment

Other long-term operating assets

Total

Total

(in millions of euros)

Opening grossvalue

395

57

452

379

56

435

Acquisitions

46

8

54

61

1

62

Change in scope of consolidation

(3)

(3)

Assetscapitalised in the year

2

2

1

1

Foreignexchangeadjustments

(3)

(3)

(2)

(2)

Outwardreinsurance

(64)

(65)

(41)

(41)

Closing gross value

377

64

441

395

57

452

Openingcumulativeamortisation & impairment

(280)

(280)

(282)

(282)

Increase

(38)

(38)

(30)

(30)

Change in scope of consolidation

3

3

Foreignexchangeadjustments

2

2

1

1

Decrease

59

59

28

28

Closing cumulative amortisation & impairment Openingcumulative long-term impairment Long-term impairment recognised Change in scope of consolidation Foreignexchangeadjustments Long-term impairment write-backs Closing cumulative long-term impairment

(257)

(257)

(280)

(280)

(1)

(1)

(1)

(1)

1

1

(1)

(1)

(1)

(1)

Openingnetvalue

115

57

171

96

56

152

Closing netvalue

119

64

183

115

57

171

Closing fair value of other property, plant andequipment

119

114

234

114

112

226

UNREALISED CAPITAL GAINS/LOSSES

0

51

51

(1)

55

55

Unrealised capital gains on long-term operating assets primarily include biological assets booked in accordance with IAS 41. These are largely forests.

236

REGISTRATION DOCUMENT 2018 - GROUPAMA ASSURANCES MUTUELLES