UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Combined financial statements and notes

Note 7

Impact of adopting IFRS 9

7.1 Reclassification of financial investments on first ‑ time adoption of IFRS 9

Reclassifications under IFRS 9 at 01.01.2023

Carrying amount of assets measured under IAS 39

Impact of change of standard

Carrying amount of assets measured under IFRS 9

Non ‑ recyclable FVOCI

Mandatory

Recyclable FVOCI

(in millions of euros)

FVPL Optional FVPL Amortised cost

Total

2,325

1,508

237

1,745

(580)

AFS

Equities and other variable ‑ income securities

804

583

583

(221)

HFT

Trading

45,029 44,568

1,001

45,569

540

AFS

Bonds and other fixed ‑ income securities

511

517

517

6

HFT

Trading

3,574

3,825

3,825

251

AFS

Fixed ‑ income mutual fund units

1,709

1,828

1,828

120

HFT

10

11

11

1

Trading

2,096

2,592

2,592

496

AFS

Shares in other mutual funds

783

969

969

185

HFT

2

3

3

1

Trading

2,108

2,049

2,049

(60)

HFT

Cash mutual funds

3,474

3,375

3,375

(98)

Trading

Loans, deposits, and other investments Total assets classified as AFS Total assets classified as HFT Total assets classified as Trading Total assets classified at amortised cost

Amortised cost

1,169

887

157

58

1,102

(67)

53,024

AFS

5,915

HFT

3,486

Trading

Amortised cost

1,169

TOTAL FINANCIAL INVESTMENTS EXCLUDING UNIT ‑ LINKED ITEMS Unit ‑ linked financial investments

63,594

11,888

11,888

11,888

0

75,482 45,455

2,091 28,452

0

58 76,056

574

TOTAL FINANCIAL INVESTMENTS

240

Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES