UNIVERSAL REGISTRATION DOCUMENT 2023

6 EARNINGS AND FINANCIAL POSITION Management report of the Board of Directors

31.12.2022

Total Insurance

Financial businesses

Holding companies

P&C

H/P

S/P

Group

(in millions of euros)

PAA business Insurance income

12,233

7,789

4,443

12,233

Insurance expenses

(12,446)

(8,239)

(4,207)

(12,446)

o/w attributable expenses

(3,817)

(2,847)

(970)

(3,817)

Reinsurance balance

308

329

(21)

308

Other non ‑ attributable expenses Financial income from contracts

(134)

(85)

(50)

(134)

(40)

(37)

(3)

(40)

PAA net underwriting margin

(80)

(243)

162

(80)

PAA combined ratio

100.4% 102.6% 96.3%

100.4%

BBA business Release

33

22

1

10

33

Experience variances

(19)

(1)

(17)

(1)

(19)

Financial income from contracts

(23)

(23)

26

(25)

(23)

Reinsurance balance

3

(1)

4

3

Other non ‑ attributable expenses

(4)

(3)

(1)

(4)

Other

7

4

3

7

BBA net underwriting margin

(2)

(3)

14

(13)

(2)

VFA business Release

372

12

360

372

Experience variances

38

0

38

38

Other non ‑ attributable expenses

(86)

(14)

(73)

(86)

Other

(29)

(1)

(28)

(29)

VFA net underwriting margin

296

(2)

298

296

Net underwriting margin (incl. non ‑ attributable expenses and

financial income) for all models – IFRS 17

213

(246)

174

285

213

Financial and other income Recurring financial margin

446

321

178

(53)

15

(28)

434

Other items

(278)

(97)

(90)

(90)

27

(90)

(341)

ECONOMIC OPERATING INCOME

381

(22)

262

142

42

(118)

306

Capital gains realised net of tax

(8)

(9)

0

0

104

96

Impairment charge net of tax

(14)

(10)

(4)

0

0

(14)

Changes in fair value net of tax

(235)

(115)

(120)

0

(2)

(237)

Income from ordinary activities net of tax

(43)

(29)

(3)

(11)

0

(6)

(49)

Financing expenses net of tax

(54)

(54)

Net income from discontinued business activities

(34)

(31)

(3)

0

(34)

NET INCOME

47

(217)

133

130

42

(76)

13

181

Document d’Enregistrement Universel 2023 GROUPAMA ASSURANCES MUTUELLES

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