UNIVERSAL REGISTRATION DOCUMENT 2023

8 ADDITIONAL INFORMATION Concordance tables

Pages

Items in Annexes 1 and 2 to European Regulation no 2019/980

179 ‑ 192 179 ‑ 192

7.2.1 Significant factors materially affecting income from operations

7.2.2 Reasons for material changes in net sales or revenues

8. Capital resources 8.1 Information on the issuer’s capital resources

191 ; 200 ‑ 201 ; 208 ‑ 209 192 ; 200 ‑ 201 ; 209 ‑ 210

8.2 Source and amount of cash flows

192 ; 200 ‑ 201 ; 263

8.3 Information on the borrowing requirements and funding structure

Not applicable

8.4 Information regarding any restrictions on the use of capital resources that have materially affected or could materially affect the issuer’s operations

200 ‑ 201 ; 263

8.5 Sources of funding expected to honour commitments

171 ; 257 ; 302 ‑ 304 ; 377 ‑ 380

9.

Regulatory environment

10.

Trend information

178 ; 198

10.1 (a) The most significant recent trends in production, sales, and inventory and costs and selling prices 10.1 (b) Significant changes in the financial performance of the Group between 31 December 2023 and the date of the Universal Registration Document 10.2 Trends, uncertainties, demands, commitments, or events that are reasonably likely to have a material effect on the issuer’s prospects or of which the issuer is aware Profit forecasts or estimates 11.1 Inclusion of a profit forecast or a profit estimate in the Registration Document 11. 11.3 Statement that the profit forecast or estimate has been compiled and prepared on a basis which is both: (a) comparable with the historical financial information and (b) consistent with the issuer’s accounting policies 12. Administrative, management, and supervisory bodies and executive management 12.1 Board of Directors and senior management 12.2 Conflicts of interest in the administrative, management and supervisory bodies and the executive management 11.2 Assumptions on which the issuer based its forecast or estimate

178 ; 198

178 ; 198

Not applicable

Not applicable

Not applicable

28 ‑ 56 ; 369 ‑ 376

56

13. Compensation and benefits 13.1 Compensation and in ‑ kind benefits paid

57 ‑ 58 ; 286 ; 351

286 ; 351

13.2 Total amounts set aside or accrued to provide for pension, retirement, or similar benefits

14. Board practices 14.1 Date of expiration of the current terms of office

29 ‑ 43 ; 52 ‑ 56

56

14.2 Service contracts between members of the managing bodies and the issuer or any of its subsidiaries

44 ‑ 51 ; 369 ‑ 376

14.3 Information on the operating methods of the corporate governance bodies

44 ‑ 45

14.4 Compliance with the applicable corporate governance regime

28

14.5 Potential material impacts on corporate governance

15. Employees 15.1 Number of employees and breakdown of persons employed

12 ‑ 15 ; 288 ; 351

Not applicable

15.2 Shareholdings and stock options

Not applicable

15.3 Arrangements for involving the employees in the capital of the issuer

384

Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES