Groupama // 2021 Universal Registration Document

7 FINANCIAL STATEMENTS Combined financial statements and notes

Change in non-life outstanding claims reserves 26.4

31.12.2021

31.12.2020

France International

Total

France International

Total

(in millions of euros)

Opening reserves for non-life claims

10,501

2,117

12,618

9,891

2,202

12,093

Portfolio transfers, changes in scope of consolidation, and other movements

14

14

Claims expense for the current year

7,124

1,148

8,272

6,850

1,031

7,881

Claims expense for prior years

(114)

(92)

(206)

105

72

177

Total claims expense

7,010

1,056

8,066

6,955

1,104

8,059

Claims payments for the current year

(3,235)

(516)

(3,751)

(3,126)

(502)

(3,628)

Claims payments for prior years

(3,278)

(533)

(3,811)

(3,219)

(618)

(3,837)

Total payments

(6,513)

(1,049)

(7,562)

(6,345)

(1,120)

(7,464)

Foreign exchange variation

(81)

(81)

(69)

(70)

CLOSING RESERVES FOR NON-LIFE CLAIMS

10,998

2,057

13,055

10,501

2,117

12,618

Impact of gross claims 26.5

2017

2018

2019

2020

2021

(in millions of euros)

Estimate of the claims expense End N

7,664

7,769

8,065

7,826

8,226

End N+1

7,823

7,782

8,189

7,801

End N+2

7,683

7,796

8,123

End N+3

7,663

7,737

End N+4

7,574

Claims expense

7,574

7,737

8,123

7,801

8,226

Cumulative claims payments

6,858

6,667

6,812

5,825

3,722

Outstanding claims reserves

716

1,070

1,311

1,975

4,504

Earned premiums

9,818

10,158

10,453

10,434

10,622

LOSS RATIO

77.1%

76.2%

77.7%

74.8%

77.4%

The statement of claim trends shows changes in estimates of the gross claims expense per year of occurrence covering the years 2017 to 2021, i.e. changes in the initial estimates and discounted expense as at the balance sheet date.

The reserve per year of occurrence is calculated as the difference between the estimated claim expense (revalued as at the balance sheet date) and the cumulative payments made.

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Universal Registration Document 2021 - GROUPAMA ASSURANCES MUTUELLES

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