Groupama // Universal Registration Document 2022

7

FINANCIAL STATEMENTS Combined financial statements and notes

7.1.3 STATEMENT OF NET INCOME AND GAINS (LOSSES) RECOGNISED DIRECTLY IN GROUP’S IFRS EQUITY

31.12.2022

31.12.2021

Non ‑ controlling interests

Non ‑ controlling interests

Group share

Total

Group share

Total

(in millions of euros)

Net income for fiscal year

454

454

493

1

494

Gains and losses recognised directly in Group’s IFRS equity Items recyclable to income Change in foreign exchange adjustments Change in gross unrealised capital gains and losses on available ‑ for ‑ sale assets

(24)

(23)

(17)

(17)

(11,069)

(30)

(11,099)

(2,011)

(3)

(2,014)

Revaluation of hedging derivatives

(96)

(96)

Change in shadow accounting

6,773

26

6,798

1,338

3

1,341

Change in deferred taxes

1,073

1

1,074

201

201

Other changes

(14)

(14)

(2)

(2)

Items not recyclable to income Restatement of net actuarial debt from pension commitments (defined ‑ benefit schemes)

50

50

11

11

Change in deferred taxes

(13)

(13)

(3)

(3)

Other changes Total gains (losses) recognised directly in Group’s IFRS equity NET INCOME AND GAINS (LOSSES) RECOGNISED IN GROUP’S IFRS EQUITY

(3,319)

(3)

(3,322)

(483)

0

(483)

(2,865)

(3)

(2,868)

9

2

11

(losses) on available ‑ for ‑ sale assets, minus deferred profit sharing and deferred taxes, the change in the reserve for unrealised foreign exchange adjustments, and the actuarial gains (losses) on post ‑ employment benefits.

The statement of net income and gains (losses) recognised directly in Group’s IFRS equity, an integral part of the financial statements, includes, in addition to the net income for the year, the change in the reserve for gross unrealised capital gains

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Universal Registration Document 2022 - GROUPAMA ASSURANCES MUTUELLES