UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Annual financial statements and notes

4 Notes on the annual financial statements

Note 4 Intangible assets

Statement of movements during the year ı

Exits write ‑ backs of reserves

Amount as at 31.12.2022

Transfers entries exits

Entries allocations to amortisation

Amount as at 31.12.2023

(in thousands of euros)

Gross values

164,922

37,760

18,445

184,237

Amortisation

125,998

7,740

133,737

TOTAL NET AMOUNTS

38,924

30,020

18,445

50,499

Note 5

Investments

5.1 Land and buildings Statement of movements during the year ı

Amount as at 31.12.2022

Transfers entries exits

Entries during the year

Exits during the year

Amount as at 31.12.2023

(in thousands of euros)

Gross values Land and buildings

123,598

13,083

8

136,673

Investment property

130

83

8

205

Operating property

123,468

13,000

136,468

Shares in property companies

228,112

42,098

7,808

262,402

Total gross amounts

351,710

55,181

7,816

399,075

Amortisation/Impairment Land and buildings

49

6

8

47

Investment property

49

6

8

47

Operating property Shares in property companies Total depreciation, amortisation and provisions

8,527

8,527

49

8,533

8

8,574

TOTAL NET AMOUNTS

351,661

46,648

7,808

390,501

Land and buildings The increase is due to the transfer of €13 million of work in progress on an operating building to fixed assets.

Shares in property companies The main movements concern the acquisition of shares in SCI Crystal Défense for €14.7 million as well as current account advances for SCI Crystal Défense for €11.1 million and for Société Forestière Groupama for €8.4 million.

333

Document d’Enregistrement Universel 2023 GROUPAMA ASSURANCES MUTUELLES