UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Combined financial statements and notes

Note 11 Other property, plant, and equipment

11.1 Change in other property, plant, and equipment

31.12.2023

31.12.2022

Other long ‑ term operating assets Right of use Total

Other long ‑ term operating assets Right of use Total

Other property, plant and equipment

Other property, plant and equipment

(in millions of euros)

802

83

4 888

789

67

3 860

Opening gross value

70

25

3 98

74

16

4 93

Acquisitions

(1)

0

0 (1)

(2)

0

0 (2)

Change in scope of consolidation

3

0

0

3

1

1

0

1

Assets capitalised in the year

1

0

0

1

(1)

0

(0)

(1)

Foreign exchange adjustments

(55)

(1)

(3)

(59)

(58)

(1)

(3)

(62)

Divestments

820

107

3 930

802

83

4 888

Closing gross value

(577)

(3)

(580)

(578)

(2)

(580)

Opening cumulative amortisation

(49)

(2)

(51)

(61)

(2)

(63)

Increase

(0)

0 (0)

8

0

8

Change in scope of consolidation

(0)

0 (0)

1

0

1

Foreign exchange adjustments

35

2 38

53

2 55

Decrease

(592)

(2)

(594)

(577)

(3)

(580)

Closing cumulative amortisation

Opening cumulative long ‑ term impairment Long ‑ term impairment recognised

(7)

(0)

(7)

(1)

(0)

(1)

(0)

(0)

(0)

(0)

(0)

(0)

0

0

0

(6)

(0)

(6)

Change in scope of consolidation

0

0

0

(0)

0

(0)

Foreign exchange adjustments

3

0

3

0

0

0

Long ‑ term impairment write ‑ backs Closing cumulative long ‑ term impairment

(4)

(0)

(4)

(7)

(0)

(7)

217

82

1 301

211

67

1 279

Opening net value

224

107

1 332

217

82

1 301

Closing net value

Closing fair value of other property, plant and equipment UNREALISED CAPITAL GAINS (LOSSES)

220

228

1 449

217

202

1 421

(4)

121

0 117

(0)

120

(0)

120

Unrealised capital gains on long ‑ term operating assets primarily include biological assets booked in accordance with IAS 41.Il. These are mainly forests.

255

Document d’Enregistrement Universel 2023 GROUPAMA ASSURANCES MUTUELLES