Groupama // 2021 Universal Registration Document

3 CORPORATE GOVERNANCE AND INTERNAL CONTROL Statutory auditor’s special report on related-party agreements

Each of these grants was successively authorised by the Board of Directors without the Chairman of the fund concerned by the allocation of a grant participating in the vote. Directors concerned: Monsieur Collay, Monsieur Constant, Monsieur Dagès, Madame Le Dilly, Monsieur Moy, Monsieur Pivard, Monsieur Poupart, Monsieur Roumégous, Monsieur Schmitt. Grants to organisations and associations On 16 December 2021, the Board of Directors authorised the payment in 2022 of grants to the metropolitan regional mutuals to finance organisations or associations for national projects organised locally, capped at €25,000 including tax per regional mutual, with an overall maximum of €100,000 including tax. Each of these grants was successively authorised by the Board of Directors without the Chairman of the fund concerned by the allocation of a grant participating in the vote. Directors concerned: Monsieur Collay, Monsieur Constant, Monsieur Dagès, Madame Le Dilly, Monsieur Moy, Monsieur Pivard, Monsieur Poupart, Monsieur Roumégous, Monsieur Schmitt. Subsidy and debt write-off for Gan Assurances On 16 December 2021, the Board of Directors decided on a subsidy and debt write-off in respect of iDéogan expenditure for fiscal year 2021 and authorised: the payment of the annual subsidy mentioned above of up to €6.1 million gross to Gan Assurances; ❯

a €0.1 million debt write-off. ❯ Director concerned: Mr Pivard.

Mutual certificate redemption programme On 16 December 2021, the Board of Directors, acting to enable Groupama Méditerranée to continue to honour requests to redeem mutual certificates, while respecting the regulatory 10% self-owned threshold, authorised the replacement at Groupama Assurances Mutuelles of the entire stock of self-owned Groupama Méditerranée mutual certificates ( i.e. €2.83 million) before month-end December 2021. The Board also authorised transactions to successively replace a part of the mutual certificates redeemed by Groupama Méditerranée from Groupama Assurances Mutuelles during the 2021, 2022 and 2023 redemption programmes. Director concerned: Monsieur Constant.

Neuilly-sur-Seine and Courbevoie, 21 March 2022

The statutory auditors

PricewaterhouseCoopers Audit

Mazars

Christine Billy

Maxime Simoen

Jean-Claude Pauly

66 Universal Registration Document 2021 - GROUPAMA ASSURANCES MUTUELLES