Groupama // 2021 Universal Registration Document

7 FINANCIAL STATEMENTS Combined financial statements and notes

Other property, plant, and equipment Note 12

12.1

Change in other property, plant, and equipment

31.12.2021

31.12.2020

Other property, plant, and equipment

Other long-term operating

Other property, plant, and equipment

Other long-term operating

assets Right of use

Total

assets Right of use

Total

(in millions of euros)

Opening gross value

807

68

3

878

784

62

2

848

Acquisitions

56

2

3

61

56

8

3

66

Change in scope of consolidation Assets capitalised in the year

2

2

3

3

Foreign exchange adjustments

(2)

(2)

(3)

(3)

Divestments

(75)

(3)

(2)

(80)

(32)

(2)

(2)

(36)

Closing gross value

789

67

3

860

807

68

3

878

Opening cumulative amortisation

(593)

(1)

(594)

(570)

(1)

(570)

Increase

(57)

(2)

(58)

(50)

(1)

(51)

Change in scope of consolidation Foreign exchange adjustments

1

1

2

2

Decrease

70

1

71

26

1

26

Closing cumulative amortisation

(578)

(2)

(580)

(593)

(1)

(594)

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

(1)

(1)

(1)

(1)

(1)

(1)

(1)

(1)

Opening net value

214

68

2

283

213

62

2

277

Closing net value

211

67

1

279

214

68

2

283

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

210

160

1

371

215

144

2

360

0

93

0

93

1

76

0

77

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

199

Universal Registration Document 2021 - GROUPAMA ASSURANCES MUTUELLES