UNIVERSAL REGISTRATION DOCUMENT 2023

8 ADDITIONAL INFORMATION

Persons responsible for the Universal Registration Document, financial disclosures, and for auditing the financial statements

The Group applied IFRS 17 – Insurance Contracts and IFRS 9 – Financial Instruments for the first time in its financial statements from 1 January 2023. The IFRS 17 standard on insurance contracts was adopted in November 2021 by the European Union with, in relation to the provisions of the standard and its amendments published by the IASB in May 2017 and June 2020, an optional exemption from the requirement for annual cohorts in certain specific cases. With effect from 1 January 2023 (with a mandatory comparative year in 2022), its provisions replace those applied under IFRS 4. The Group had elected to defer application of IFRS 9 on financial instruments, adopted by the European Union in November 2016, until the fiscal year beginning on or after 1 January 2023 in accordance with the amendments to IFRS 4 adopted in November 2017 and December 2020, which allowed groups whose main activity is insurance to defer application of IFRS 9 until annual financial periods beginning on or after 1 January 2023 at the latest. The Group elected to present comparative information on the first ‑ time application of IFRS 9 in accordance with the amendment to IFRS 17 “First ‑ time application of IFRS 17 and IFRS 9 – Comparative information” adopted by the European Union in September 2022. The amendment allows entities applying IFRS 17 and IFRS 9 for the first time simultaneously to present comparative information on a financial asset as if the provisions of IFRS 9 relating to classification and measurement

had already for this financial asset. To present this comparative information on financial instruments, the Group applied classification overlay provided for in the amendment to all eligible financial assets and the impairment provisions of IFRS 9.

8.3.6

OTHER REGULATIONS

Beyond the regulations specific to insurance or the financial sector, the Group’s entities, like any economic agent, must comply with the general regulations applicable in the country where they operate. In particular, the law of 9 December 2016, as amended, on transparency, the fight against corruption and the modernisation of economic life, known as “Sapin 2”, requires large companies to have a system for preventing, detecting, and managing the risks of corruption and influence peddling in France or abroad or face administrative or criminal sanctions. The French Anti ‑ Corruption Agency issues guides and recommendations for regulated players. In this respect, the Group implemented an anti ‑ corruption programme including risk mapping, a process for evaluating customers and third parties, a monitoring and training programme, and a Code of Conduct, incorporating whistleblowing.

8.4 PERSONS RESPONSIBLE FOR THE UNIVERSAL

REGISTRATION DOCUMENT, FINANCIAL DISCLOSURES, AND FOR AUDITING THE FINANCIAL STATEMENTS

8.4.1 PERSON RESPONSIBLE FOR THE UNIVERSAL REGISTRATION DOCUMENT

Thierry Martel, Chief Executive Officer of Groupama Assurances Mutuelles.

8.4.2 DECLARATION BY THE PERSON RESPONSIBLE FOR THE UNIVERSAL REGISTRATION DOCUMENT

I hereby declare that the information contained in this Universal Registration Document is, to my knowledge, a true reflection of the facts and does not contain any omissions liable to alter the scope thereof. I hereby declare that, to my knowledge, the financial statements were prepared in accordance with the applicable accounting standards and give a true and fair view of the asset base, the financial position and the earnings of the Company and of all the companies included in its scope of consolidation, and the management report presented under section 6.1 presents a true and fair view of the business trends affecting the Company and of the results and financial position of the Company and of all the companies included in its scope of consolidation as describes the principal risks and uncertainties they face. Paris, 30 April 2024 Chief Executive Officer Thierry Martel

380

Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES