UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Combined financial statements and notes

8.3 Investments measured at amortised cost in net value

31.12.2023

31.12.2022

Gross unrealised capital gains

Gross unrealised

Gross unrealised capital gains

Gross unrealised

Net amortised cost

Net amortised cost

Fair value

capital losses

Fair value

capital losses

(in millions of euros)

Bonds and other fixed ‑ income securities

0

0

0

0

0

0

0

0

Loans

45

44

0

(0)

46

46

0

(0)

Deposits

25

25

0

0

11

11

0

0

Other investments

1

1

0

0

1

1

0

0

TOTAL FINANCIAL INVESTMENTS MEASURED AT AMORTISED COST

71

70

0

(0)

58

58

0

(0)

The figures presented for 31 December 2022 are pro forma .

8.4 Impairment and value adjustments 8.4.1 Impairment and value adjustments by security type

31.12.2023

Bonds and other fixed ‑ income securities measured at fair value through equity (recyclable) Loans, deposits, and other investments at amortised cost Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total Loans, deposits, and other investments measured at fair value through equity (recyclable) Bonds and other fixed ‑ income securities at amortised cost

(in millions of euros)

20 2 (17)

5 0 0 (1)

(1)

0 0 0 0 0 0 0 0

Opening stock

0 0 (0)

0 (0)

0 0 (0)

0 0 0 0 0 0 0 0

Entry stage transfer

0 (0)

0 (0)

000000000000

Exit stage transfer

5005100100000000

Allocation following acquisition

7 0 (2)

5 0 0 (0)

0 0 0 0 0 0 0 0 0

Allocation following revaluation

0 0 (0)

(0)

000000000000

Allocation following transfer

(0)

0 0 (0)

000000000000

Write ‑ back following transfer Write ‑ back following divestment/reimbursement

(4) 063000000000000

Write ‑ back following revaluation Change in scope of consolidation

(3)

(0)

0 (3)

(0)

0 0 (0)

0 0 0 0 0 0 0 0

3 0 (0)

3000000000000

0000000000000000

Foreign exchange variation

29 1 (13)

17 1 0 (1)

(0)

0 0 0 0 0 0 0 0

CLOSING STOCK

244

Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES

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