UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Combined financial statements and notes

6. Corporate Social Responsibility (CSR) risks These often cross ‑ functional risks can potentially impact the Group’s risk profile, in particular because of: increased physical risks of climate ‑ related disputes (impacts incorporating sustainability factors such as the preservation of biodiversity, water, etc.); ❯

The classification of sustainability risks and the Group’s actions in this area are presented in chapter 4, “Corporate Social Responsibility (CSR)”, of the Universal Registration Document. increased transition risk in the event that the CSR and sustainability strategy or the climate impact of a product or service is not aligned with the action plans or commitments of the Group and its stakeholders. ❯ increased risk of liability and image harm in the event of claims of “green and social washing”; ❯

Note 40 Statutory auditors’ fees

31.12.2022

31.12.2023

(in thousands of euros excluding taxes) 1. Statutory audit assignments Statutory auditing,

PWC

Mazars

Other

Total

PWC

Mazars

Other

Total

certification, review of individual and combined financial statements Groupama Assurances Mutuelles

2,829 46.1% 2,706 44.1% 604 9.8% 6,138 2,402 42.1% 2,868 50.3% 431 7.6% 5,701

647 48.8% 680 51.2% 0 0.0% 1,327 529 49.1% 548 50.9%

1,078

Regional mutuals

493 31.6% 600 38.4% 467 29.9% 1,560 354 21.5% 972 59.0% 322 19.5% 1,648 1,121 51.2% 981 44.9% 85 3.9% 2,187 1,045 49.7% 976 46.4% 81 3.8% 2,102 568 53.4% 445 41.8% 52 4.8% 1,065 474 54.2% 372 42.6% 28 3.2% 874

French subsidiaries

International subsidiaries

2. Services other than audit of financial statements that the entity’s statutory auditors are required to provide 3. Services other than audit of financial statements that other service providers can provide COMBINED FINANCIAL STATEMENTS - TOTAL

1,116 82.6% 227 16.8% 9 0.6% 1,351 1,229 61.2% 724 34.1% 56 2.6% 2,125

527 77.2% 156 22.8% 0 0.0% 683 397 76.0% 125 30.8%

522

4,472 54.7% 3,088 37.8% 613 7.5% 8,172 4,028 48.9% 3,718 45.2% 487 5.9% 8,232

“Services other than audit of financial statements that other service providers can provide” include services related to the review of the internal model and the review of the declaration of extra ‑ financial performance.

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Document d’Enregistrement Universel 2023 GROUPAMA ASSURANCES MUTUELLES