GROUPAMA / 2019 Universal Registration Document

7 FINANCIAL STATEMENTS Consolidated financial statements and notes

7.1.4

CHANGE IN GROUP’S EQUITY

Group’s equity (Group share)

Equityor equivalent funds

Foreign exchange adjustment

Share of non-controlling interests

Total Group’s equity

Income (Loss)

Subordinated instruments

Consolidated reserves

Revaluation reserves

(in millionsof euros)

GROUP’SEQUITY ASOF 31.12.2017

2,088

87 1,100 1,225 1,257 (500)

5,257

54

5,311

Allocationof 2017income(loss)

(87)

87

Dividends (1)

(60)

(60)

(5) (8)

(65)

Changein capital

1,530

(1,487)

42

35

Businesscombinations Other Impactof transactions with shareholders

1

1

1,530

(87)

(1,460)

(18) (38)

(12)

(30)

Foreignexchangeadjustments

(38)

(38)

Available-for-sale assets Shadowaccounting

(1,643) 1,271

(1,643) 1,271

(8)

(1,651)

5 1

1,275

Deferredtaxes

(5)

125

120

121

Actuarialgains(losses) of post-employment benefits

14 (7)

14 (7)

14 (7)

Other

Net incomefor fiscal year Totalincome(expenses) recognisedovertheperiod Totalchangesovertheperiod

319

319

12

330

319

2

(248) (248)

(38)

34

10 (2)

44 14

1,530

231

(1,458)

(38)

17

GROUP’SEQUITY ASOF 31.12.2018

3,618

319 1,100

(234)

1,010 (538)

5,274

52

5,326

Allocationof 2018income(loss)

(319)

319 (60)

Dividends (1)

(60)

(40) (15)

(100)

Changein capital

(15)

Businesscombinations Other Impactof transactions with shareholders

(40)

(40)

32

(8)

(319)

219

(100)

(23)

(123)

Foreignexchangeadjustments

33

33

33

Available-for-sale assets Shadowaccounting

2,500 (1,517)

2,500 (1,517)

7

2,507

(6)

(1,524)

Deferredtaxes

(1)

(219)

(221)

(221)

Actuarialgains(losses)of post-employment benefits

4

4

4

Other

(1)

(1)

(2)

Net incomefor fiscal year Totalincome(expenses) recognisedovertheperiod Totalchangesovertheperiod

104

104

1

105

104

1

763 763

33 33

902 802

2

903

(215)

220

(21)

780

GROUP’SEQUITY ASOF 31.12.2019

3,618

104 1,100

(14)

1,773 (505)

6,076

30

6,106

These being dividends that impactthe change in group’sequity(Groupshare),theyare treatedin particular as compensation for subordinated instruments classified as (1) group’s equity according to IFRS rules.

142

Universal Registration Document 2019 - GROUPAMA ASSURANCES MUTUELLES