Groupama // Universal Registration Document 2022

7

FINANCIAL STATEMENTS Combined financial statements and notes

Note 13 Other property, plant and equipment

13.1 Change in other property, plant and equipment

31.12.2022

31.12.2021

Other property, plant and equipment

Other property, plant and equipment

Other long ‑ term operating assets

Other long ‑ term operating assets

Right of use

Right of use

Total

Total

(in millions of euros)

Opening gross value

789

67

3

860

807

68

3

878

Acquisitions

67

16

4

86

56

2

3

61

Change in scope of consolidation

(2)

(2)

Assets capitalised in the year

2

2

2

2

Foreign exchange adjustments

(1)

(1)

(2)

(2)

Divestments

(39)

(1)

(3)

(43)

(75)

(3)

(2)

(80)

Closing gross value

815

82

4

901

789

67

3

860

Opening cumulative amortisation

(578)

(2)

(580)

(593)

(1)

(594)

Increase

(52)

(2)

(55)

(57)

(2)

(58)

Change in scope of consolidation

2

2

Foreign exchange adjustments

1

1

1

1

Decrease

36

2

37

70

1

71

Closing cumulative amortisation Opening cumulative long ‑ term impairment

(592)

(3)

(595)

(578)

(2)

(580)

(1)

(1)

(1)

(1)

Long ‑ term impairment recognised Change in scope of consolidation Foreign exchange adjustments Long ‑ term impairment write ‑ backs Closing cumulative long ‑ term impairment

(1)

(1)

(1)

(1)

Opening net value

211

67

1

279

214

68

2

283

Closing net value

223

82

1

305

211

67

1

279

Closing fair value of other property, plant and equipment UNREALISED CAPITAL GAINS (LOSSES)

223

202

1

425

210

160

1

371

0

120

0

120

0

93

0

93

Unrealised capital gains on long ‑ term operating assets primarily include biological assets booked in accordance with IAS 41. These are largely forests.

232

Universal Registration Document 2022 - GROUPAMA ASSURANCES MUTUELLES