UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Combined financial statements and notes

7.1.4 STATEMENT OF CHANGES IN GROUP'S IFRS EQUITY

Reserves relating to financial income or expenses on insurance contracts

Revaluation reserve - Value adjustment

Group's IFRS equity - Group share

Equity or equivalent

Revaluation reserve - Gross

Foreign exchange adjustment

Non controlling interests

Total Group's IFRS equity

Subordinated debts

Consolidated reserves

(in millions of euros)

funds Result

GROUP'S IFRS EQUITY AS OF 31 DECEMBER 2021 Allocation of 2021 income (loss) Impact of the IFRS 17 and IFRS 9 transition GROUP'S IFRS EQUITY AS OF 1 JANUARY 2022

670 493

1,099 6,798 2,178

(579)

10,659

14 10,672

(493)

493

31 2,600

6 (4,030)

(1,393)

(5)

(1,398)

670

0

1,099 7,321 4,778

6 (4,030)

(579)

9,265

9 9,274

(1)

Dividends

(62)

(62)

(62)

Change in capital

(1)

(1)

(1)

Business combinations Other Impact of transactions with shareholders/ members

(229)

(229)

(229)

(1)

(229)

(62)

(292)

(292)

Foreign exchange adjustments

(79)

57

(22)

(22)

Insurance financial income or expenses recognised in equity Financial investments measured at fair value through equity (recyclable)

9,930

9,930

26 9,956

(9,617)

14

(9,603)

(26)

(9,628)

Financial investments measured at fair value

through equity (non ‑ recyclable) Deferred taxes

54 (451)

(397)

(397)

(26)

2,575

(4)

(2,586)

(40)

(40)

Actuarial gains (losses) of post ‑ employment benefits

50

50

50

Other

1

(28)

(96)

(122)

(0)

(122)

Net income for fiscal year

13

13

13

Total income (expenses) recognised over the period Total changes over the period GROUP'S IFRS EQUITY AS OF 31 DECEMBER 2022 Allocation of 2022 income (loss)

13

1

(29)

(7,588)

10 7,344

57

(191)

1

(190)

(1)

13

(227)

(90)

(7,588)

10 7,344

57

(483)

(482)

669

13

871 7,230 (2,810)

17 3,314 (522)

8,783

9 8,792

(13)

13

(1)

Dividends

(57)

(57)

(1)

(57)

Change in capital

(1)

(1)

(1)

Business combinations

(0)

Other Impact of transactions with shareholders/ members

(1)

(13)

(43)

(57)

(1)

(58)

Foreign exchange adjustments

180

180

0

180

Insurance financial income or expenses recognised in equity

(2,026)

(2,026)

(4)

(2,030)

208

Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES