UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Combined financial statements and notes

31.12.2022

Bonds and other fixed ‑ income securities measured at fair value through equity (recyclable)

Loans, deposits, and other investments measured at fair value through equity (recyclable)

Bonds and other fixed ‑ income securities at amortised cost

Loans, deposits, and other investments at amortised cost

(in millions of euros)

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

8 1 (12)

(3)

0 0 (1)

(1)

0 0 0 0 0 0 0 0

Opening stock

(0)

0 (0)

(0)

000000000000

Entry stage transfer

(0)

(0)

0 (0)

000000000000

Exit stage transfer

3003000000000000

Allocation following acquisition

11 1 (2)

9 0 0 (0)

(0)

0 0 0 0 0 0 0 0

Allocation following revaluation

0 1 (3)

(3)

000000000000

Allocation following transfer

0000000000000000

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

(1)

(0)

0 (1)

(0)

0 0 (0)

0 0 0 0 0 0 0 0

Write ‑ back following revaluation Change in scope of consolidation

(0)

(0)

0 (0)

000000000000

0000000000000000

(0)

0 0 (0)

(0)

0 0 (0)

0 0 0 0 0 0 0 0

Foreign exchange variation

20 2 (17)

5 0 0 (1)

(1)

0 0 0 0 0 0 0 0

CLOSING STOCK

The figures presented for 31 December 2022 are pro forma

8.4.2 Impairment and value adjustments – Credit risk exposure

31.12.2023

Not available

AAA

AA

A

BBB < BBB

Total

(in millions of euros)

Performing or impaired assets subject to a value adjustment (Stage 1) Performing or impaired assets subject to a value adjustment (Stage 2)

0

0

0

0

0

0

0

Bonds measured at amortised cost

0

0

0

0

0

0

0

Impaired assets (Stage 3)

0

0

0

0

0

0

0

TOTAL

0

0

0

0

0

0

0

Performing or impaired assets subject to a value adjustment (Stage 1) Performing or impaired assets subject to a value adjustment (Stage 2)

2,881 20,155 10,058 14,282

302

22 47,701

Bonds measured at FVOCI

0

0

0

0

16

0

16

Impaired assets (Stage 3)

0

0

0

0

13

0

13

TOTAL

2,881 20,155 10,058 14,282

331

22 47,730

Performing or impaired assets subject to a value adjustment (Stage 1) Performing or impaired assets subject to a value adjustment (Stage 2)

1

0

3

0

23

45

71

Loans, deposits, other investments measured at amortised cost

0

0

0

0

0

0

0

Impaired assets (Stage 3)

0

0

0

0

0

0

0

TOTAL

1

0

3

0

23

45

71

Performing or impaired assets subject to a value adjustment (Stage 1) Performing or impaired assets subject to a value adjustment (Stage 2)

5

23 2,331

0

22

343 2,725

Loans, deposits, and other investments measured at FVOCI

0

0

0

0

0

0

0

Impaired assets (Stage 3)

0

0

0

0

0

7

7

TOTAL

5

23 2,331

0

22

350 2,732

245

Document d’Enregistrement Universel 2023 GROUPAMA ASSURANCES MUTUELLES

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