UNIVERSAL REGISTRATION DOCUMENT 2023

3 CORPORATE GOVERNANCE AND INTERNAL CONTROL Statutory auditors’ special report on regulated agreements

3.8 STATUTORY AUDITORS’ SPECIAL REPORT ON REGULATED AGREEMENTS This is a free translation into English of the statutory auditors'special report on regulated agreements issued in French, and is provided solely for the convenience of English speaking readers. This report should be read in conjuction with, and construed in accordance with, Frenchlaw and professional audited standards applicable in France. General Meeting to approve the financial statements for the year ending 31 December 2023

PricewaterhouseCoopers Audit 63, rue de Villiers 92208 Neuilly ‑ sur ‑ Seine Cedex

Mazars Tour Exaltis 61, rue Henri Régnault 92400 Courbevoie

To members, In our capacity as statutory auditors of your Caisse Nationale de Réassurance Mutuelle Agricole Groupama, we hereby present our report on regulated agreements. We are required to report to shareholders, based on the information provided, about the main terms and conditions of agreements that have been disclosed to us or that we may have discovered in the course of our work, without commenting on their relevance or substance or on whether any other agreements exist. We performed those procedures which we considered necessary to comply with professional guidance issued by the national auditing body (Compagnie Nationale des Commissaires aux Comptes) relating to this type of engagement. These procedures consisted in verifying that the information provided to us is consistent with the source documents from which it has been extracted.

AGREEMENTS SUBMITTED TO THE GENERAL MEETING FOR APPROVAL

Agreements authorised and entered into during the year

In accordance with Article R. 322 ‑ 57 of the French Insurance Code, we have been advised of the following agreements entered into during the year under review, which were authorised by your Board of Directors.

Financing the Group’s major programmes As part of the financing of major programmes, on 14 December 2023 the Board of Directors authorised the payment of subsidies to the Regional Mutuals in 2024 in order to: to contribute to the costs of issuing mutualist certificates in 2024 for a maximum amount of €18 million; ❯ to participate, as part of the programme to transform Amaline Assurance into a broker, in the financing of the IT investment to develop the functionalities necessary for the management of partnerships in the IT Community, amounting to €0.84 million before tax, or €0.63 million net of tax in 2024 for the 2023 financial year. It also approved the payment in 2025, 2026 and 2027 of a grant totalling €1.14 million before tax; ❯ to contribute to the costs of scrapping part of the IT assets as a result of the end of the Renault/Dacia partnership, for a total cumulative pre ‑ tax amount of €1.2 million, i.e . €0.9 million net of tax. As part of this project, it also approved the payment to Groupama Centre Manche of a subsidy of €1.05 million before tax, i.e . €0.8 million net of tax, corresponding to 30% of the indemnity to be paid under the protocol negotiated as part of the end of the partnership. ❯ Each of these grants was successively authorised by the Board of Directors, with the Chairman of the Caisse concerned not taking part in the vote. Directors concerned: Mr Assémat, Mr Collay, Mr Laot, Mrs Le Dilly, Mr Martin, Mr Moy, Mr Poupart, Mr Roumégous and Mr Schmitt.

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Document d’Enregistrement Universel 2023 GROUPAMA ASSURANCES MUTUELLES