Groupama // 2021 Universal Registration Document

3 CORPORATE GOVERNANCE AND INTERNAL CONTROL Fees of the statutory auditors

3.7

FEES OF THE STATUTORY AUDITORS

The table of fees of the statutory auditors is detailed in Note 49 to the combined financial statements, chapter 7 of this Universal Registration Document. In 2021, as in 2020, the statutory auditors also performed services other than auditing. These services comply with the provisions of the audit regulations. They represent an overall budget of €2,446 k in 2021.

In France, these are mainly services related to the review of social and environmental information, S2 regulatory reporting, and the implementation of IFRS (in particular, IFRS 17). Internationally, the services mainly concern additional work required by local laws.

3.8

STATUTORY AUDITOR’S SPECIAL REPORT ON RELATED-PARTY AGREEMENTS

(Fiscal year ended 31 December 2021)

PricewaterhouseCoopers Audit 63, rue de Villiers 92208 Neuilly-sur-Seine Cedex

Mazars Tour Exaltis 61, rue Henri Régnault 92400 Courbevoie

Dear Members, In our capacity as statutory auditors of the annual financial statements of your Caisse Nationale de Réassurance Mutuelle Agricole Groupama, we hereby present our report on related-party agreements. It is our responsibility to report to shareholders, based on the information provided to us, on the principal terms and conditions of the agreements that have been disclosed to us or that we may have identified as part of our engagement, without commenting on their relevance or substance or identifying any undisclosed agreements. We performed the procedures that we deemed necessary in accordance with the professional standards applicable in France to such engagements. These procedures consisted in verifying that the information provided to us is consistent with the underlying documents.

AGREEMENTS TO BE SUBMITTED TO THE GENERAL MEETING FOR APPROVAL

Agreements authorised and entered into during the past fiscal year Pursuant to Article R. 322-57 of the French Insurance Code, we were informed of the following agreements entered into during the past fiscal year that were authorised in advance by your Board of Directors. Financing of major Group programmes For the financing of major programmes, on 16 December 2021, the Board of Directors authorised the payment of grants to the regional mutuals in 2022 in order to: support the development of the banking business (Orange Bank) up to a maximum amount of €7.5 million before corporate tax, being ❯ €5.56 million net of corporate tax; share in the cost of issuing mutual certificates in 2022 for a maximum amount of €16 million; ❯ share in the costs of the project for the development of national partnerships by the regional mutuals through the conversion of Amaline ❯ Assurances into a broker, up to an overall annual budget of €1.2 million, for the IT investment made in 2021 to develop the functionalities necessary to manage partnerships in the community IT. In connection with this project, it also approved the payment in 2022 to Groupama Centre Manche of a maximum grant of €0.75 million in respect of 2021 for the Renault-DIAC partnership taken over by Groupama Centre Manche.

65 Universal Registration Document 2021 - GROUPAMA ASSURANCES MUTUELLES