Groupama // 2021 Universal Registration Document
7 FINANCIAL STATEMENTS Combined financial statements and notes
7.1.6
NOTE TO THE COMBINED FINANCIAL STATEMENTS
SUMMARY Significant events and post-balance sheet events 1
154
Combination principles, methods, and scope 2
155
Accounting principles and valuation methods used 3
158
Notes to the financial statements 4
169
Note 1
Underwriting liabilities related to insurance Note 26 policies Underwriting liabilities related to financial Note 27 contracts
Segment reporting
169
215
Goodwill Note 2
172
Other intangible assets Note 3
175
220
Investment property excluding unit-linked Note 4 investments
Change in actuarial reserves for life Note 28
177
insurance policies and financial contracts ‒ by operating segment
221
Operating property Note 5
179
Debts arising from insurance or inward Note 29 reinsurance transactions Debts arising from outward reinsurance Note 30 transactions Current taxes payable and other tax Note 31 liabilities
Financial investments (excluding unit-linked Note 6 items) Investments representing commitments in Note 7 unit-linked investments Asset and liability derivative instruments Note 8 and separate embedded derivatives Uses and sources of funds for financial Note 9 sector business activities Investments in related companies and joint Note 10 ventures under the equity method
222
181
222
194
222
195
IFRS 16 lease liabilities Note 32
223
196
Other debt Note 33
224
Analysis of premium income Note 34
225
197
Investment income net of management Note 35 expenses
Share of outward reinsurers and Note 11
227
retrocessionaires in liabilities related to insurance policies and financial contracts
Insurance policy servicing expenses Note 36
198
231
Other property, plant, and equipment Note 12
Outward reinsurance income (expenses) Note 37
199
232
Deferred acquisition costs Note 13
Operating expenses Note 38
200
233
Deferred profit sharing Note 14
Policy acquisition costs Note 39
201
234
Deferred taxes Note 15
Administrative costs Note 40
202
235
Receivables from insurance or inward Note 16 reinsurance transactions Receivables from outward reinsurance Note 17 transactions
Other income and expenses from current Note 41 operations Other income and expenses from Note 42 non-current operations
203
236
204
237
Risk of reinsurer insolvency Note 18
Financing expenses Note 43
205
237
Current tax receivables and other tax Note 19 receivables
Breakdown of tax expenses Note 44
238
206
Related parties Note 45
239
Other receivables Note 20
207
Employees of consolidated companies Note 46
239
Cash and cash equivalents Note 21
208
Commitments given and received Note 47
240
Group's equity, minority interests Note 22
209
Risk factors and sensitivity analyses Note 48
241
Contingent liabilities Note 23
210
Fees of the statutory auditors Note 49
257
Information pertaining to personnel benefits Note 24 ‒ defined-benefit plans
List of entities in the scope of consolidation Note 50 and major changes to the scope of consolidation
211
Financing debt Note 25
214
258
153
Universal Registration Document 2021 - GROUPAMA ASSURANCES MUTUELLES
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