UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Combined financial statements and notes

7.1.3 STATEMENT OF NET INCOME AND GAINS (LOSSES) RECOGNISED DIRECTLY IN GROUP’S IFRS EQUITY

31.12.2023

31.12.2022

Net income and gains and losses recognised in Group’s IFRS equity (in millions of euros)

Non ‑ controlling interests

Non ‑ controlling interests

Group share

Total

Group share

Total

510

0

510

13

0

13

Net income for fiscal year

Gains and losses recognised directly in shareholders’ equity Items recyclable to income Financial income or expenses from insurance contracts Change in unrealised gains and losses gross of value adjustments on financial investments measured at recyclable FVOCI Value adjustments on financial investments measured at gross recyclable FVOCI Change in foreign exchange adjustments

(2,026)

(4)

(2,030)

9,930

26

9,956

180

0

180

(22)

0

(22)

2,018

6

2,023

(9,617)

(26)

(9,642)

9

(0)

9

14

14

2

2

(96)

(96)

Revaluation of hedging derivatives

10

(0)

10

(67)

(0)

(68)

Change in deferred taxes

(13)

0

(12)

(26)

(0)

(27)

Other changes

Items not recyclable to income Financial income or expenses from insurance contracts Change in unrealised gains and losses on assets measured at fair value through equity (non ‑ recyclable) Restatement of net actuarial debt from pension commitments (defined ‑ benefit schemes)

455

0

455

(451)

(451)

(26)

(26)

50

50

(78)

(0)

(78)

27

27

Change in deferred taxes

95

0

95

54

54

Other changes

Total gains (losses) recognised directly in Group's IFRS equity NET INCOME AND GAINS (LOSSES) RECOGNISED IN GROUP'S IFRS EQUITY

627

2

628

(204)

(203)

1,137

2

1,139

(191)

1

(190)

The figures presented for 31 December 2022 are pro forma . The statement of net income and gains (losses) recognised directly in shareholders’ equity, an integral part of the financial statements, includes, in addition to the net income for the year, the change in the reserve for gross unrealised capital gains

(losses) on available ‑ for ‑ sale assets, minus deferred profit sharing and deferred taxes, the change in the reserve for unrealised foreign exchange adjustments, and the actuarial gains (losses) on post ‑ employment benefits.

207

Document d’Enregistrement Universel 2023 GROUPAMA ASSURANCES MUTUELLES