Groupama // Universal Registration Document 2022

7

FINANCIAL STATEMENTS

7.3

7.1

ANNUAL FINANCIAL STATEMENTS AND NOTES

COMBINED FINANCIAL STATEMENTS AND NOTES

302 302 304 305 306

172 172 174

7.1.1 Combined balance sheet 7.1.2 Combined income statement

7.3.1 Balance sheet

7.3.2 Operating income statement 7.3.3 Non ‑ operating income statement 7.3.4 Commitments received and given 7.3.5 Results of the past five fiscal years 308 7.3.6 Notes to the annual financial statements 309

7.1.3 Statement of net income and gains (losses) recognised directly in Group’s IFRS equity 7.1.4 Change in Group’s IFRS equity

175 176 177

7.1.5 Cash flow statement

7.1.6 Note to the combined financial statements

7.4

STATUTORY AUDITORS’ REPORT ON THE ANNUAL FINANCIAL STATEMENTS

179

340

7.2

STATUTORY AUDITORS’ REPORT ON THE COMBINED FINANCIAL STATEMENTS

298

Universal Registration Document 2022 - GROUPAMA ASSURANCES MUTUELLES 171