Groupama // 2021 Universal Registration Document

7 FINANCIAL STATEMENTS

Statutory auditors’ report on the annual financial statements

OTHER VERIFICATIONS OR INFORMATION REQUIRED BY LAWS AND REGULATIONS

Format for the presentation of annual financial statements to be included in the annual financial report We also performed, in accordance with the professional standards required of statutory audits for annual and consolidated financial statements presented following the European Single Electronic Format, specific verifications for adherence to this format set by the Commission Delegated Regulation (EU) no. 2019/815 of 17 December 2018 on the presentation of annual financial statements to be included in the annual financial report as per section I of Article L. 451-1-2 of the French Monetary and Financial Code, prepared under the CEO’s responsibility. On the basis of our work, we conclude that the format for the presentation of annual financial statements to be included in the annual financial report complies, in all material respects, with the European Single Electronic Format. It is not our responsibility to check that the annual financial statements that are actually included by your company in the annual financial report submitted to the AMF are the statements we audited. Appointment of the statutory auditors We were appointed statutory auditors of Caisse Nationale de Réassurance Mutuelle Agricole Groupama by your General Meeting of 25 June 1999 for PricewaterhouseCoopers Audit and of 12 September 2000 for Mazars. At 31 December 2021, PricewaterhouseCoopers Audit was in the 23 rd year of its mission without interruption, and Mazars was in its 22 nd year.

RESPONSIBILITIES OF MANAGEMENT AND MEMBERS OF THE CORPORATE GOVERNANCE BODY CONCERNING THE ANNUAL FINANCIAL STATEMENTS

Management is responsible for preparing annual financial statements presenting a true and fair view in accordance with French accounting rules and principles and implementing the internal controls that it deems necessary for the preparation of annual financial statements free of any material misstatements, whether they due to fraud or error. In connection with the preparation of the annual financial statements, Management is responsible for assessing the Company’s ability to continue its operations; providing information on matters relating to the continued operations, where this is relevant; and for preparing financial statements based on a going concern basis, unless Management intends to wind up the Company or discontinue operations. The Audit and Risk Management Committee is responsible for following the process of preparing financial information and for monitoring the effectiveness of internal control and risk management systems, as well as, where applicable, internal auditing, as regards the procedures

relating to the preparation and processing of accounting and financial information. These annual financial statements have been approved by the Board of Directors.

RESPONSIBILITIES OF THE STATUTORY AUDITORS RELATING TO THE AUDIT OF THE ANNUAL FINANCIAL STATEMENTS

Audit objective and approach It is our responsibility to prepare a report on the annual financial statements. Our goal is to obtain reasonable assurance that the annual financial statements taken as a whole do not contain any material misstatements. Reasonable assurance is a high level of assurance but is not a guarantee that an audit performed in accordance with the professional auditing standards will always detect any material misstatement. Misstatements may arise as a result of fraud or error and must be regarded as being material if it can reasonably be expected that they, individually or in the aggregate, will affect the financial decisions made by users of the financial statements on the basis of the financial statements. As specified by Article L. 823-10-1 of the French Commercial Code, our role of certifying the financial statements is not to guarantee the viability or the quality of the management of your company.

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Universal Registration Document 2021 - GROUPAMA ASSURANCES MUTUELLES