GROUPAMA / 2020 UNIVERSAL REGISTRATION DOCUMENT

7 FINANCIAL STATEMENTS Consolidated financial statements and notes

Other property plant and equipment Note 12

Change in other property plant and equipment

12.1

31.12.2020

31.12.2019

Other long-term operating

Other property, plant, and equipment

Other long-term operating

Other property, plant, and equipment

assets Right of use

Total

assets Right of use

Total

(in millions of euros)

Opening gross value

409

64

1

474

377

64

441

Acquisitions

35

8

1

44

49

2

1

52

1

1

Change in scope of consolidation

Assets capitalised in the year

1

1

(3)

(3)

Currency exchange adjustments

(3)

(3)

(1)

(1)

Asset sales

(15)

(2)

(1)

(17)

(13)

(1)

(14)

Closing gross value

427

70

1

498

409

64

1

474

Opening cumulative amortisation

(279)

(279)

(257)

(257)

Increase

(31)

(32)

(29)

(30)

Change in scope of consolidation Currency exchange adjustments

2

2

1

1

Decrease

11

12

7

7

Closing cumulative amortisation

(297)

(1)

(297)

(279)

(279)

Opening cumulative long-term impairment Long-term impairment recognised Change in scope of consolidation Currency exchange adjustments Long-term impairment write-backs Closing cumulative long-term impairment

(1)

(1)

(1)

(1)

(1)

(1)

(1)

(1)

Opening net value

129

64

1

194

119

64

183

Closing net value

130

70

1

200

129

64

1

194

Closing fair value of other property, plant and equipment UNREALISED CAPITAL GAINS (LOSSES)

131

117

1

248

129

106

1

235

1

47

0

48

0

42

0

42

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

198

Universal Registration Document 2020 - GROUPAMA ASSURANCES MUTUELLES