UNIVERSAL REGISTRATION DOCUMENT 2023
7 FINANCIAL STATEMENTS Combined financial statements and notes
Note 5
Investment property
5.1 Investment property – Breakdown (in millions of euros)
31.12.2023
31.12.2022
Investment property excluding unit ‑ linked items
2,147
2,203
Unit ‑ linked investment property TOTAL INVESTMENT PROPERTY
67
85
2,214
2,288
5.2 Investment property excluding unit ‑ linked investments
31.12.2023
31.12.2022
Property
SCI units
Total
Property
SCI units
Total
(in millions of euros)
Opening gross value
2,321
273
2,594
2,219
215
2,434
Acquisitions
27
34
61
40
43
83
Change in scope of consolidation
0
0
0
(1)
0
(1)
Subsequent expenditure Assets capitalised in the year
230
230
279
279
Transfer from/to operating property
25
(0)
25
7
0
7
Foreign exchange adjustments
0
0
0
(0)
0
(0)
Divestments
(39)
(17)
(56)
(222)
(12)
(234)
Other
0
43
43
0
27
27
Closing gross value
2,565
332
2,897
2,321
273
2,594
Opening cumulative amortisation
(313)
(313)
(316)
(316)
Increase
(26)
(26)
(25)
(25)
Change in scope of consolidation
(0)
(0)
0
0
Transfer from/to operating property
(19)
(19)
(4)
(4)
Decrease
19
19
32
32
Other
0
0
0
0
Closing cumulative amortisation Opening cumulative long ‑ term impairment Long ‑ term impairment recognised Change in scope of consolidation
(339)
(339)
(313)
(313)
(69)
(9)
(78)
(69)
(3)
(71)
(325)
(9)
(334)
(13)
(6)
(20)
0
0
0
0
0
Transfer from/to operating property
0
0
0
(1)
0
(1)
Long ‑ term impairment write ‑ backs
3
0
3
13
0
13
Other
0
(1)
(1)
0
0
0
Closing cumulative long ‑ term impairment
(391)
(19)
(410)
(69)
(9)
(78)
Opening net value
1,938
264
2,203
1,834
212
2,046
Closing net value
1,834
313
2,147
1,938
264
2,203
Closing fair value of investment property
3,165
497
3,662
3,443
453
3,896
UNREALISED CAPITAL GAINS (LOSSES)
1,331
184
1,515
1,505
189
1,694
238
Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES
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