UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Combined financial statements and notes

Note 33 Other income and expenses from non ‑ current operations

31.12.2023

31.12.2022

(in millions of euros)

Income from non ‑ current operations Expenses from non ‑ current operations Allocation to the reserve for goodwill

74

63

(146)

(101)

0

0

TOTAL

(72)

(37)

The figures presented for 31 December 2022 are pro forma .

Note 34 Financing expenses

31.12.2023

31.12.2022

(in millions of euros)

Redeemable subordinated bonds

(73)

(73)

Financing expenses on lease liabilities

(6)

(5)

Other financing expenses

1

(1)

TOTAL

(77)

(79)

Note 35 Breakdown of tax expenses

35.1 Breakdown of tax expenses by business segment (in millions of euros)

31.12.2023

31.12.2022

Current taxes

(162)

(28)

Deferred taxes

10

25

TOTAL

(152)

(3)

The figures presented for 31 December 2022 are pro forma .

35.2 Reconciliation between the booked tax expense and the calculated theoretical tax expense (in millions of euros) 31.12.2023 31.12.2022 THEORETICAL TAX EXPENSE (173) (13) Impact of expenses or income defined as non ‑ deductible or non ‑ taxable 14 (5) Impact of differences in tax rate 10 9 Tax credit and various charges 1 2 Charges of prior deficits (2) 6

Losses for the fiscal year not capitalised Deferred tax assets not accounted for

0

Other differences

(3)

(2)

EFFECTIVE TAX EXPENSE

(152)

(3)

The figures presented for 31 December 2022 are pro forma .

287

Document d’Enregistrement Universel 2023 GROUPAMA ASSURANCES MUTUELLES