UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS

Report of the statutory Auditors on the combined financial statements

Report to the Audit and Risk Committee We report to the Audit and Risk Committee a report setting out, in particular, the scope of our audit and the work programme implemented, together with the conclusions arising from our work. We also bring to its attention any material weaknesses in internal control that we have identified in the procedures relating to the preparation and processing of accounting and financial information. Among the information provided in the report to the Audit and Risks Committee include the risks of material misstatement that we considered to be the most important for our audit of the combined financial statements for the year and which therefore constitute the key points of the audit, which it is our responsibility to describe in this report. We also provide the Audit and Risk Committee the declaration provided for in Article 6 of Regulation (EU) No 537 ‑ 2014 confirming our independence, within the meaning of the rules applicable in France as set out in particular in Articles L. 821 ‑ 27 to L. 821 ‑ 34 of the French Commercial Code and in the Code of Ethics for Statutory Auditors. Where appropriate, we confer with the caudit and risk committee the risks to our independence and the safeguards applied. with regard to the financial information of the persons or entities included in the scope of consolidation, it gathers information that it considers sufficient and appropriate to express an opinion on the combined financial statements. The auditor is responsible for directing, supervising and performing the audit of the combined financial statements and for expressing an opinion on the combined financial statements. ❯

Signed in Neuilly ‑ sur ‑ Seine and Courbevoie, on 26 April 2024

Statutory auditors

PricewaterhouseCoopers Audit

Mazars

Jean ‑ Claude PAULY

Marine BARDON

Sébastien ARNAULT

Maxime SIMOEN

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Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES