UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Annual financial statements and notes

7.3.6 NOTES TO THE ANNUAL FINANCIAL STATEMENTS

SUMMARY 1 Significant events of the year

325

2 Post ‑ balance sheet events

325

3 Accounting principles, rules and methods

325

4 Notes on the annual financial statements

333

Note 4 Note 5 Note 6 Note 7 Note 8 Note 9

Note 16 Commitments received and given

Intangible assets

333

347

Note 17 Operating income statement by source Note 18 Investment income and expenses Note 19 Other non ‑ underwriting income and expenses Note 20 Extraordinary income and expenses

Investments

333

348

Share of outward reinsurance and retrocessionaires in underwriting reserves 339

349

Receivables

339

349

Accruals – Assets

340

349

Note 21 Corporate income tax

Changes in shareholders’ equity

340

350

Note 10 Subordinated liabilities

Note 22 Breakdown of employee expenses

341

350

Note 11 Underwriting reserves of non ‑ life insurance Note 12 Reserves (other than underwriting)

Note 23 Number of employees

351

341

Note 24 Compensation of Directors

351

343

Note 25 Subsidiaries and equity interests

351

Note 13 Debts

344

Note 26 Information concerning subsidiaries and equity interests

Note 14 Accruals – Liabilities

344

352

Note 15 Assets and liabilities concerning related and equity ‑ linked companies

Note 27 Consolidation

352

345

324

Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES