UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Combined financial statements and notes

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

Financial investments measured at fair value through equity (recyclable) Financial investments measured at fair value

2,018

9

2,027

6 2,032

through equity (non ‑ recyclable) Deferred taxes

95

455

550

0

550

(18)

(575)

(2)

528

(68)

(0)

(69)

Actuarial gains (losses) of post ‑ employment benefits

(26)

(26)

(26)

Other

(13)

2

(10)

0

(10)

Net income for fiscal year

510

510

0

510

Total income (expenses) recognised over the period Total changes over the period GROUP'S IFRS EQUITY AS OF 31 DECEMBER 2023

510

38 1,900

7 (1,498)

180 1,137

2 1,139

(1)

497

(5)

1,900

7 (1,498)

180 1,080

2 1,081

669 510

871 7,225 (910)

23 1,816 (342)

9,862

11 9,873

These being dividends that impact the change in shareholders’ equity Group share, they are treated in particular as compensation for subordinated instruments classified as shareholders’ equity according to IFRS rules. (1)

The figures presented for 2022 are pro forma .

7.1.5 CASH FLOW STATEMENT

(in millions of euros) Cash and cash equivalents

1,337

Receivables on credit institutions from financial business activities

0

Operating debts to banking sector companies

(14)

CASH AND CASH EQUIVALENTS AT 1 JANUARY 2023

1,323

Cash and cash equivalents

990

Receivables on credit institutions from financial business activities

0

Operating debts to banking sector companies

(162)

CASH AND CASH EQUIVALENTS AT 31 DECEMBER 2023

828

The cash flow statement is presented following the indirect method in accordance with the presentation recommended by the French accounting standards authority (ANC) in Recommendation no. 2013 ‑ R ‑ 05 of 7 November 2013.

209

Document d’Enregistrement Universel 2023 GROUPAMA ASSURANCES MUTUELLES