UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Combined financial statements and notes

Note 18 Financing debt

18.1 Financing debt by maturity

31.12.2023

31.12.2022

1 ‑ 5 years

1 ‑ 5 years

< 1 year

> 5 years

Total

< 1 year

> 5 years Total

(in millions of euros)

Subordinated debt of insurance companies Financing debt represented by securities Financing debt with banking ‑ sector companies

0

1,641

497

2,138

0

644

1,492 2,135

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

TOTAL

0

1,641

497

2,138

0

644

1,492 2,135

The figures presented for 31 December 2022 are pro forma .

Nominal (in millions of euros)

Maturity (if dated)

Coupon rate Step ‑ up clause

Issued by

Issue date

Coupon

Groupama Assurances Mutuelles

650 23.01.2017 23.01.2027

Fixed

6.00%

No

Groupama Assurances Mutuelles

500 24.09.2018 24.09.2028

Fixed

3.38%

No

Groupama Assurances Mutuelles

500 16.09.2019 16.09.2029

Fixed

2.13%

No

Groupama Assurances Mutuelles

500 07.07.2021 07.07.2028

Fixed

0.75%

No

At 31 December 2023, the rating:

In view of the specific terms and conditions of each issue pursuant to IAS 32 §16 and 17, these bonds are considered as financial liabilities rather than equity instruments. They are therefore recognised under financing debts. Interest expenses are recognised under financing expenses in the income statement.

for the 2017 issue was 107.4%, compared with 104.3% at 31 December 2022; ❯ for the 2018 issue was 99.2%, compared with 91.2% at 31 December 2022; ❯ for the 2019 issue was 91.2%, compared with 84.0% at 31 December 2022; ❯ for the 2021 issue was 88.6%, compared with 80.9% at 31 December 2022. ❯

18.2 Financing debt – by currency and by rate

31.12.2023

Currencies

Rate

Non ‑ eurozone

Eurozone

Fixed rate

Variable rate

(in millions of euros)

Subordinated debt of insurance companies

2,138

0

2,138

0

Financing debt represented by securities

0

0

0

0

Financing debt with banking ‑ sector companies

0

0

0

0

TOTAL

2,138

0

2,138

0

263

Document d’Enregistrement Universel 2023 GROUPAMA ASSURANCES MUTUELLES

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