UNIVERSAL REGISTRATION DOCUMENT 2023

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

Standard model tables used to present information on payment terms of suppliers and customers mentioned in Article D. 441 ‑ 6 of the French Commercial Code Invoices received and issued and unpaid at the end of the fiscal year and in arrears (table provided for in Article D. 441 ‑ 6 of the French Commercial Code)

Article D. 441 ‑ 6 I. -1° of the French Commercial Code: Invoices received and unpaid at the end of the fiscal year and in arrears

Article D. 441 ‑ 6 I. -2° of the French Commercial Code: Invoices issued and unpaid at the end of the fiscal year and in arrears

Total (1 or more days)

91 days or more

Total (1 or more days)

0 days (indicative)

1 to 30 days

31 to 60 days

61 to 90 days

91 days or more

0 days (indicative)

1 to 30 days

31 to 60 days

61 to 90 days

(A) Late payments tranche Number of invoices in question

4

Total amount of invoices concerned (specify whether with or without tax)

9,480.00

24,089.22 33,569.22

Incl. tax Incl. tax Incl. tax Incl. tax Incl. tax Incl. tax

Percentage of total purchases for the fiscal year

0.01%

0.01% 0.02%

(specify whether with or without tax)

Incl. tax Incl. tax Incl. tax Incl. tax Incl. tax Incl. tax

Percentage of revenue for the fiscal year (specify whether with or without tax) (B) Invoices excluded from (A) relating to disputed and unrecorded payables and receivables Number of invoices excluded Total amount of invoices excluded (specify whether with or without tax) (C) Reference payment terms used (contractual or legal terms - Article L. 441 ‑ 6 or Article L. 443 ‑ 1 of the French Commercial Code)

Payment terms used to calculate payment arrears

- Legal terms: 60 days from date of invoice - Contractual deadlines: on receipt, 30 days

- Contractual terms: (specify) - Legal terms (specify)

6.1.9

OUTLOOK

profitable growth trajectory, which is based on the strength of the mutualist model. All of the Group’s forces (elected representatives and employees) are constructing their action and investments to offer members and customers innovative products and quality service. Their mission is also to accompany them in the transitions that disrupt our daily lives and “enable as many people as possible to build their lives with confidence”.

In a geopolitical context which remains marked by the war in Ukraine and more broadly by intense geopolitical tensions, a complex macroeconomic environment, and inflationary pressures that continued to weigh on costs (claims and expenses), as well as another year of exceptionally severe weather ‑ related claims in France, Groupama demonstrated the resilience of its model and delivered solid results. The diversification of its business and its portfolios (both geographically and by their nature) resulted in a quality performance in 2023. Groupama is able to cope in this uncertain environment. Its financial resources and flexibility are appropriate. Although this environment does not allow us to give a quantified outlook, Groupama is confident in its ability to maintain its

6.1.10

GROUPAMA’S 2023 DECLARATION OF EXTRA ‑ FINANCIAL PERFORMANCE

The declaration of extra ‑ financial performance is presented in section 4.2 of this Universal Registration Document.

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Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES