GROUPAMA / 2019 Universal Registration Document

7 FINANCIAL STATEMENTS Consolidated financial statements and notes

Other property plant and equipment Note 13

13.1

Change in other property plant and equipment

31.12.2019

31.12.2018

Other property, plant and equipment

Other long-term operating assets

Other property, plant and equipment

Other long-term operating assets

Right of use

Total

Total

(in millions ofeuros)

Openinggross value

377

64

441

395

57

452

Acquisitions

49

2

1

52

46

8

54

Change in scope of consolidation

1

1

Assets capitalisedin the year

(3)

(3)

2

2

Foreign exchange adjustments

(1)

(1)

(3)

(3)

Outwardreinsurance

(13)

(1)

(14)

(64)

(65)

Closinggross value

409

64

1

474

377

64

441

Openingcumulative amortisation& impairment

(257)

(257)

(280)

(280)

Increase

(29)

(30)

(38)

(38)

Change in scope of consolidation Foreign exchange adjustments

1

1

2

2

Decrease

7

7

59

59

Closingcumulative amortisation& impairment

(279)

(279)

(257)

(257)

Openingcumulative long-termimpairment Long-termimpairment recognised Change in scope of consolidation Foreign exchange adjustments Long-termimpairment write-backs Closingcumulative long-termimpairment

(1)

(1)

(1)

(1)

1

1

(1)

(1)

(1)

(1)

Openingnet value

119

64

183

115

57

171

Closingnet value

129

64

1

194

119

64

183

Closingfair value of other property,plant and equipment UNREALISEDCAPITAL GAINS/LOSSES

129

106

1

235

119

114

234

0

42

0

42

0

51

51

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

191 Universal Registration Document 2019 - GROUPAMA ASSURANCES MUTUELLES