UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Annual financial statements and notes

5.3 Other investments These are investments other than those mentioned in 5.1 and 5.2, specifically other shares, bonds and mutual fund units.

Statement of movements during the year ı

Amount as at 31.12.2022

Transfers entries

Transfers exits

Entries during the year

Exits during the year

Amount as at 31.12.2023

(in thousands of euros)

Gross values Fixed ‑ income bonds and mutual funds Variable ‑ income equities and mutual funds

2,015,902

500,089

513,549 2,002,442

79,062

5,347

6,458

77,951

Cash mutual funds

206,327

4,685,349 3,846,986 1,044,690

Other

38,018

200,320

1,749

236,589

TOTAL GROSS AMOUNTS

2,339,309

5,391,105 4,368,742 3,361,672

Reserves Fixed ‑ income bonds and mutual funds Variable ‑ income equities and mutual funds Total reserves

118

2,046

41

2,123

118

2,046

41

2,123

TOTAL NET AMOUNTS

2,339,191

5,389,059 4,368,701 3,359,549

A significant unrealised value is assumed when the security has fallen permanently by 20% compared with its cost price over a period of six months. if the investment has consistently shown a significant unrecognised loss from its book value over a period of six consecutive months prior to closing; ❯ there are objective indicators of long ‑ term impairment. ❯

Inclusions and removals during the year mainly corresponded to transactions involving money ‑ market funds. As noted in paragraph 3.2.2 of Note 3 on accounting principles, long ‑ term impairment is assumed for listed, variable ‑ income securities, particularly: if there was a long ‑ term reserve for an investment item in the previous close; ❯

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Document d’Enregistrement Universel 2023 GROUPAMA ASSURANCES MUTUELLES