GROUPAMA / 2019 Universal Registration Document

7 FINANCIAL STATEMENTS Consolidated financial statements and notes

7.1.3

STATEMENT OF NET INCOME AND GAINS (LOSSES) RECOGNISED

DIRECTLY IN GROUP’S EQUITY

31.12.2019

31.12.2018

Share of non-controlling interests

Share of non-controlling interests

Group share

Total

Group share

Total

(in millions ofeuros)

Net incomefor fiscal year

104

1

105

319

12

330

Gains and losses recogniseddirectlyin group’sequity Items recyclableto income Change in foreign exchangeadjustments Change in gross unrealisedcapital gains and losses on available-for-saleassets

33

33

(38)

(38)

2,500

7

2,507

(1,643)

(8)

(1,651)

Revaluationof hedgingderivatives Change in shadowaccounting

(1,517)

(6)

(1,524)

1,271

5

1,275

Change in deferredtaxes

(219)

(219)

125

1

126

Other changes

(1)

(1)

(7)

(7)

Items not recyclableto income Restatementof net actuarialdebt from pension commitments(defined-benefitschemes)

4

4

14

14

Change in deferredtaxes

(1)

(1)

(5)

(5)

Other changes Total gains (losses)recogniseddirectlyin group’sequity NET INCOMEANDGAINS (LOSSES) RECOGNISEDIN GROUP’SEQUITY

798

1

798

(284)

(2)

(286)

902

2

903

34

10

44

The statementof net income and gains (losses) recogniseddirectly assets, net of deferredprofit-sharingand deferred taxes, as well as in group’s equity – an integral part of the financial statements – the change in the reservefor foreignexchangeadjustmentsand the includes, in addition to the net income for the year, the change in actuarial gains (losses)on post-employmentbenefits. the reserve for unrealisedcapital gains (losses) on available-for-sale

141 Universal Registration Document 2019 - GROUPAMA ASSURANCES MUTUELLES