UNIVERSAL REGISTRATION DOCUMENT 2023

7

FINANCIAL STATEMENTS

7.3

7.1

ANNUAL FINANCIAL STATEMENTS AND NOTES

COMBINED FINANCIAL STATEMENTS AND NOTES

317 317 319 320

204 204 206

7.1.1 Combined balance sheet 7.1.2 Combined income statement

7.3.1 Balance sheet

7.3.2 Operating income statement 7.3.3 Non ‑ operating income statement 7.3.4 Commitments received and given 7.3.5 Results of the past five fiscal years 323 7.3.6 Notes to the annual financial statements 324 321

7.1.3 Statement of net income and gains (losses) recognised directly in Group’s IFRS equity 7.1.4 Statement of changes in Group's IFRS equity

207

208 209

7.1.5 Cash flow statement

7.4

STATUTORY AUDITORS’ REPORT ON THE ANNUAL FINANCIAL STATEMENTS

7.1.6 Notes to the combined financial statements

211

353

7.2

REPORT OF THE STATUTORY AUDITORS ON THE COMBINED FINANCIAL STATEMENTS

310

203

Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES