Groupama // Universal Registration Document 2022
7
FINANCIAL STATEMENTS Combined financial statements and notes
Note 6 Operating property
31.12.2022
31.12.2021
Property Right of use SCI units
Total
Property Right of use SCI units
Total
(in millions of euros)
Opening gross value
964
408
64 1,436 1,297
347
62 1,706
Acquisitions
16
53
3
72
20
63
4
87
Change in scope of consolidation
(4)
(4)
Assets capitalised in the year
19
19
40
40
Transfer from/to investment property
(8)
(8)
(322)
(322)
Foreign exchange adjustments
(1)
(1)
(1)
(2)
(3)
Divestments
(36)
(10)
(46)
(69)
(2)
(72)
Other Closing gross value
955
456
56 1,467
964
408
64 1,436
Opening cumulative amortisation
(376)
(122)
(498)
(418)
(82)
(501)
Increase
(22)
(49)
(71)
(24)
(40)
(65)
Change in scope of consolidation
1
1
Transfer from/to investment property
4
4
44
44
Decrease
24
24
22
22
Foreign exchange adjustments
1
1
Closing cumulative amortisation Opening cumulative long ‑ term impairment Long ‑ term impairment recognised Change in scope of consolidation Transfer from/to investment property Long ‑ term impairment write ‑ backs Closing cumulative long ‑ term impairment
(370)
(169)
(539)
(376)
(122)
(498)
(54)
(2)
(56)
(88)
(88)
(1)
(1)
(8)
(2)
(11)
1
1
43
43
3
3
(51)
(2)
(53)
(54)
(2)
(56)
Opening net value
535
286
62
883
790
265
62 1,117
Closing net value
535
287
54
875
535
286
62
883
Closing fair value of operating property
906
287
105 1,297
900
286
113 1,299
UNREALISED CAPITAL GAINS (LOSSES)
371
0
51
422
365
0
51
417
It should be noted that the Group has applied IFRS 16 since 1 January 2019: leases are recognised as an asset as well as a liability for the rent payment obligation.
The changes in scope of consolidation are related to the reclassification of the assets of the Turkish subsidiaries in “Held ‑ for ‑ sale assets and discontinued businesses”.
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Universal Registration Document 2022 - GROUPAMA ASSURANCES MUTUELLES
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