UNIVERSAL REGISTRATION DOCUMENT 2023

4 CORPORATE SOCIAL RESPONSIBILITY (CSR) Declaration of Extra ‑ financial Performance

Based on turnover or capital expenditure, alignment comes very largely from non ‑ financial companies, which account for 88% of all aligned assets (based on turnover). As financial companies are only required to publish their alignment data for the first time this year, very little of the reported data is available. 100% of assets aligned based on turnover are held on the Gan Assurances balance sheet and not in UL. Note that the aligned values under

“other counterparties and assets” correspond to green bonds. Green bonds undergo a specific analysis of the financed activity (“Use Of Proceeds”) to determine their alignment, and a percentage of alignment is recognised based only on capital expenditure. As such, 20% of the activities financed by Gan Assurances’s green bonds are taxonomy ‑ aligned.

Additional information about the denominator:

Numerical indicator

Percentage of derivatives relative to total assets covered by the KPI

0%

Value in monetary amounts of derivatives

737,878

Proportion of exposures to financial and non ‑ financial undertakings not subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI: For non ‑ financial undertakings

8%

For financial undertakings

6%

Value of exposures to financial and non ‑ financial undertakings not subject to Articles 19a and 29a of Directive 2013/34/ EU: For non ‑ financial undertakings Proportion of exposures to financial and non ‑ financial undertakings from non ‑ EU countries not subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI: For non ‑ financial undertakings Value of exposures to financial and non ‑ financial undertakings from non ‑ EU countries not subject to Articles 19a and 29a of Directive 2013/34/EU: For non ‑ financial undertakings For financial undertakings For financial undertakings

153,173,985

120,002,889

19%

13%

380,526,505

For financial undertakings

269,299,670

Proportion of exposures to financial and non ‑ financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI: For non ‑ financial undertakings

19%

For financial undertakings

24%

Value of exposures to financial and non ‑ financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU: For non ‑ financial undertakings

393,662,178.43

For financial undertakings

493,981,296.74

Proportion of exposures to other counterparties and assets over total assets covered by the KPI

11%

Value of exposures to other counterparties and assets

226,583,888

Proportion of the insurance or reinsurance undertaking’s investments other than investments held in respect of life insurance contracts where the investment risk is borne by the policy holders Value of the insurance or reinsurance undertaking’s investments other than investments held in respect of life insurance contracts where the investment risk is borne by the policy holders Value of all the investments that are funding economic activities that are not Taxonomy ‑ eligible relative to the value of total assets covered by the KPI

100%

2,037,968,291

78%

Value of all the investments that are funding economic activities that are not Taxonomy ‑ eligible

1,595,603,254

Value of all the investments that are funding Taxonomy ‑ eligible economic activities, but not Taxonomy ‑ aligned relative to the value of total assets covered by the KPI Value of all the investments that are funding Taxonomy ‑ eligible economic activities, but not Taxonomy ‑ aligned

20%

406,734,450

In 2022, the eligible proportion of activities was 10.8% (regulatory ratio) and 29.5% (voluntary ratio) for Gan Assurances. This year, the eligible proportion is 22% (regulatory ratio). This value includes the deferred eligibility of portfolio undertakings as well as property recognised as fully eligible. the remainder (unlisted real assets including property, cash, and direct financing through green bonds) represents 11%. ❯

On Gan Assurances’s entire balance sheet and UL at the end of 2023 (in value): 44% are undertakings subject to NFRD; ❯ 13% are European undertakings not subject to NFRD; ❯ 32% are non ‑ European undertakings (within the meaning of the 27 EU countries); ❯

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Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES