GROUPAMA / 2018 Registration document

FINANCIAL STATEMENTS CONSOLIDATED FINANCIAL STATEMENTS AND NOTES

DEFERRED PROFIT SHARING LIABILITIES NOTE 28

31.12.2018

31.12.2017

France International

Total

France International

Total

(in millions of euros)

Reserve fordeferredprofit sharing of insurance policies Reserve fordeferredprofit sharing of financialcontracts

3,746

10

3,757

4,891

17

4,909

47

47

106

106

TOTAL

3,746

57

3,804

4,891

123

5,014

The rate of deferred profit sharing is determined entity by entity (based on regulatory requirements). It is based on the real rate of sharing of investment income between policyholders and shareholders and corresponds to the average real rates over the past three years. This average prevents the inclusion of non-recurring, atypical factors in the calculation.

In the particular case of France, a prospective analysis of the profit-sharing rates was performed based on three-year business plans, which confirmsthe rate used in the financial statements. The rates used in France as at 31 December 2018 fall within a bracket of between 74.52% and 88.03%, with 83.50% for Groupama Gan Vie.

DEBTS ARISING FROM INSURANCE OR INWARD REINSURANCE NOTE 29 TRANSACTIONS

31.12.2018

31.12.2017

7

< 1 year 1 to 5 years > 5 years

Total

< 1 year 1 to 5 years > 5 years

Total

(in millions of euros)

Policyholders, intermediaries, andotherthirdparties

627

2

629

577

3

580

Co-insurers

91

91

42

55

97

Currentaccounts – ceding and retroceding companies

113

113

55

3

58

TOTAL

830

2

832

675

61

736

DEBTS ARISING FROM OUTWARD REINSURANCE TRANSACTIONS NOTE 30

31.12.2018

31.12.2017

< 1 year 1 to 5 years > 5 years

Total

< 1 year 1 to 5 years > 5 years

Total

(in millions of euros)

Outwardreinsurerandretrocessionaire currentaccounts  (1) Other liabilities from reinsurance activities

270

12

282

317

5 3

322 105

90

1

91

103

TOTAL

361

13

374

419

8

427

Including cash deposits received from reinsurers. (1)

257

REGISTRATION DOCUMENT 2018 - GROUPAMA ASSURANCES MUTUELLES

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