UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Combined financial statements and notes

20.2 Reinsurance contract assets and liabilities by business segment and by business activity

31.12.2023

France

International

Total

Property and casualty insurance

Health and individual protection

Property and casualty insurance

Health and individual protection

Savings and pensions

Savings and pensions

(in millions of euros)

Total

Total

Estimates of the present value of future cash flows

1,382

294

0 1,676

87

2

(0)

89 1,764

Non ‑ financial risk adjustment Contractual service margin

19

24

0

43

2

0

(0)

3

45

(0)

64

0

64

0

0

0

0

64

Total reinsurance assets

1,400

382

0 1,783

90

2

(0)

91 1,874

Estimates of the present value of future cash flows

0

1

0

1

0

0

0

0

1

Non ‑ financial risk adjustment Contractual service margin

0

0

0

0

0

0

0

0

0

0

1

0

1

0

0

0

0

1

Total reinsurance liabilities

0

2

0

2

0

0

0

0

2

TOTAL

1,400

380

0 1,780

90

2

(0)

91 1,872

31.12.2022

France

International

Total

Property and casualty insurance

Health and individual protection

Property and casualty insurance

Health and individual protection

Savings and pensions

Savings and pensions

(in millions of euros)

Total

Total

Estimates of the present value of future cash flows

1,488

178

0 1,665

160

3

0

163 1,829

Non ‑ financial risk adjustment Contractual service margin

20

40

0

61

3

0

0

3

64

(39)

77

0

38

0

0

0

0

38

Total reinsurance assets

1,469

295

0 1,764

163

3

0

166 1,930

Estimates of the present value of future cash flows

0

0

0

0

0

0

0

0

0

Non ‑ financial risk adjustment Contractual service margin

0

0

0

0

0

0

0

0

0

0

1

0

1

0

0

0

0

1

Total reinsurance liabilities

0

1

0

1

0

0

0

0

1

TOTAL

1,469

294

0 1,763

163

3

0

166 1,929

The figures presented for 31 December 2022 are pro forma .

272

Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES

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