UNIVERSAL REGISTRATION DOCUMENT 2023

7 FINANCIAL STATEMENTS Annual financial statements and notes

Note 8 Accruals – Assets

31.12.2023

31.12.2022

(in thousands of euros)

Accrued interest not yet due

35,141

34,940

Deferred acquisition costs

4,054

3,753

Reimbursement price differences receivable Other accruals

56,772

50,729

TOTAL ASSET ACCRUALS

95,967

89,422

Note 9 Changes in shareholders’ equity

Composition of initial capital The initial capital consists of 411,824,587 mutual certificates with a par value of €8.785. Statement of movements in reserves and changes in shareholders’ equity ı

Allocation of 2022 result

Compensation of the mutual certificates

Other mvts for the year

Result for the year

31.12.2022

Result

31.12.2023

(in thousands of euros)

Shareholders’ equity Initial capital Share capital Capitalisation reserve Other reserves

3,617,879

3,617,879

Subtotal: Other reserves Balance brought forward

275,969

109,624

(14,002)

371,591

Net income for fiscal year

109,624 (109,624)

164,734

164,734

TOTAL

4,003,472

(14,002)

164,734 4,154,204

340

Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES