UNIVERSAL REGISTRATION DOCUMENT 2023
7 FINANCIAL STATEMENTS Combined financial statements and notes
Note 12 Deferred taxes
12.1 Analysis of the major components of deferred taxes (in millions of euros)
31.12.2023
31.12.2022
Deferred taxes resulting from timing differences Restatements of financial instruments at FVOCI and FVPL
600
1,112
Restatements of IFRS 17 underwriting reserves
(1,110)
(1,520)
Other differences on consolidation restatements
137
193
Deferred expenses (including invoices to be received)
(52)
(47)
Tax differences on underwriting reserves and other provisions for contingent liabilities
275
216
Tax ‑ deferred capital gains
(4)
(4)
Valuation difference on mutual funds
79
22
Foreign exchange hedge
(5)
0
Other temporary tax differences
(6)
(5)
Subtotal of deferred taxes resulting from timing differences
(86)
(32)
Deferred taxes from stocks of ordinary losses
72
59
Deferred taxes recorded on the balance sheet
(14)
26
of which, assets
200
183
of which, liabilities
(214)
(157)
The figures presented for 31 December 2022 are pro forma .
Note 13 Current tax receivables and other tax receivables
13.1 Current tax receivables and other tax receivables by maturity
31.12.2023
31.12.2022
1 ‑ 5 years > 5 years
1 ‑ 5 years > 5 years
< 1 year
Total
< 1 year
Total
(in millions of euros)
Corporate income tax - Debit
46
0
0
46
118
0
0
118
Other receivables from state and local authorities
198
6
0
204
167
10
0
177
TOTAL
244
6
0
250
285
10
0
295
The figures presented for 31 December 2022 are pro forma .
256
Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES
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