UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Combined financial statements and notes

20.5 Impact of reinsurance contracts recognised in the period for the first time

31.12.2023

31.12.2022

Of which impact of reinsurance contract transfer and business combination

Of which impact of reinsurance contract transfer and business combination

Non ‑ onerous contracts

Non ‑ onerous contracts

Onerous contracts Total

Onerous contracts Total

(in millions of euros)

Valuation of present value of cash outflows

(4)

0 (4)

0

(4)

0 (4)

0

Commission

0

0

0

0

0

0

0

0

Claims

(2)

0 (2)

0

(3)

0 (3)

0

Valuation of present value of cash inflows Non ‑ financial risk adjustment Contractual service margin (CSM)

(2)

0 (2)

0

(3)

0 (3)

0

0

0

0

0

0

0

0

0

1

0

1

0

1

0

1

0

The figures presented for 31 December 2022 are pro forma .

Note 21 Timing of recognition of CSM in profit or loss

31.12.2023

31.12.2022

1 to 5 years

5 to 10 years > 10 years

1 to 5 years

5 to 10 years > 10 years

(in millions of euros)

< 1 year

Total

< 1 year

Total

Property and casualty insurance

0

0

0

0

0

0

0

0

0

0

Health and individual protection

29

91

76

99 294

25

92

65

81 262

Savings and pensions

246 863 676 1,570 3,354 306 1,030 722 1,372 3,429

TOTAL INSURANCE CONTRACTS

275 954 752 1,668 3,649 330 1,122 787 1,453 3,692

Property and casualty insurance

0

0

0

0

0

0

0

0

0

0

Health and individual protection

6

20

18

20

63

2

8

8

21

38

Savings and pensions

0

0

0

0

0

0

0

0

0

0

TOTAL REINSURANCE CONTRACTS

6

20

18

20

63

2

8

8

21

38

The figures presented for 31 December 2022 are pro forma .

277

Document d’Enregistrement Universel 2023 GROUPAMA ASSURANCES MUTUELLES

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