Groupama // Universal Registration Document 2022
7
FINANCIAL STATEMENTS Combined financial statements and notes
7.1.6 NOTE TO THE COMBINED FINANCIAL STATEMENTS
SUMMARY 1 Significant events and post ‑ balance sheet events
180
2 Combination principles, methods, and scope
182
3 Accounting principles and valuation methods used
188
4 Notes to the financial statements
200
Note 1
Note 27 Underwriting liabilities related to insurance policies Note 28 Liabilities related to financial contracts
Segment reporting
200
248
Note 2 Note 3 Note 4 Note 5
Goodwill
203
253
Held ‑ for ‑ sale business activities
206
Note 29 Change in actuarial reserves for life
Other intangible assets
208
insurance policies and financial contracts – by operating segment
254
Investment property excluding unit ‑ linked investments
210
Note 30 Debts arising from insurance or inward reinsurance transactions Note 31 Debts arising from outward reinsurance transactions Note 32 Current taxes payable and other tax liabilities
255
Note 6 Note 7
Operating property
212
Financial investments (excluding unit ‑ linked items)
255
214
Note 8
Investments representing commitments in unit ‑ linked investments Asset and liability derivative instruments and separate embedded derivatives
255
227
Note 33 IFRS 16 lease liabilities
256
Note 9
228
Note 34 Other debt
257
Note 10 Uses and sources of funds for financial sector business activities Note 11 Investments in related companies and joint ventures under the equity method
Note 35 Analysis of premium income
258
229
Note 36 Investment income net of management expenses
260
230
Note 37 Insurance policy servicing expenses
264
Note 12 Share of outward reinsurers and
Note 38 Outward reinsurance income (expenses)
retrocessionaires in liabilities related to insurance policies and financial contracts
266
231
Note 39 Operating expenses
267
Note 13 Other property, plant and equipment
232
Note 40 Policy acquisition costs
268
Note 14 Deferred acquisition costs
233
Note 41 Administrative costs
269
Note 15 Deferred profit sharing
234
Note 42 Other income and expenses from current operations Note 43 Other income and expenses from non ‑ current operations
Note 16 Deferred taxes
235
270
Note 17 Receivables from insurance or inward reinsurance transactions Note 18 Receivables arising from outward reinsurance operations
236
271
Note 44 Financing expenses
271
237
Note 45 Breakdown of tax expenses
272
Note 19 Risk of reinsurer insolvency
238
Note 46 Related parties
273
Note 20 Current tax receivables and other tax receivables
Note 47 Employees of consolidated companies
273
239
Note 48 Commitments given and received
274
Note 21 Other receivables
240
Note 49 Risk factors and sensitivity analyses
275
Note 22 Cash and cash equivalents
241
Breakdown of actuarial reserves according to the criteria of commitments at fixed rate, variable rate, or absence of rate commitments
Note 23 Group’s IFRS equity minority interests
242
Note 24 Contingent liabilities
243
279
Note 25 Information pertaining to personnel benefits – defined ‑ benefit plans
Note 50 Fees of the statutory auditors Note 51 List of entities in the scope of
244
293
Note 26 Financing debt
247
consolidation and major changes to the scope of consolidation
294
179
Universal Registration Document 2022 - GROUPAMA ASSURANCES MUTUELLES
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