Groupama // Universal Registration Document 2022

7

FINANCIAL STATEMENTS Combined financial statements and notes

27.4 Change in non ‑ life outstanding claims reserves

31.12.2022

31.12.2021

France International

Total

France International

Total

(in millions of euros)

Opening reserves for non ‑ life claims Portfolio transfers, changes in scope of consolidation, and other movements

10,998

2,057

13,055

10,501

2,117

12,618

(122)

(122)

14

14

Claims expense for the current year

8,443

1,244

9,688

7,124

1,148

8,272

Claims expense for prior years

(159)

(125)

(284)

(114)

(92)

(206)

Total claims expense

8,284

1,119

9,404

7,010

1,056

8,066

Claims payments for the current year

(3,746)

(536)

(4,282)

(3,235)

(516)

(3,751)

Claims payments for prior years

(3,574)

(485)

(4,059)

(3,278)

(533)

(3,811)

Total payments

(7,319)

(1,022)

(8,341)

(6,513)

(1,049)

(7,562)

Foreign exchange variation

(1)

(9)

(9)

(81)

(81)

CLOSING RESERVES FOR NON ‑ LIFE CLAIMS

11,962

2,024

13,986

10,998

2,057

13,055

27.5 Impact of gross claims (in millions of euros)

2018

2019

2020

2021

2022

Estimate of the claims expense End N

7,734

8,017

7,793

8,118

9,683

End N+1

7,754

8,141

7,758

8,127

End N+2

7,767

8,081

7,621

End N+3

7,707

8,007

End N+4

7,551

Claims expense

7,551

8,007

7,621

8,127

9,683

Cumulative claims payments

6,675

7,005

6,310

6,222

4,280

Outstanding claims reserves

876

1,002

1,311

1,904

5,404

Earned premiums

10,367

10,713

10,639

11,031

11,465

LOSS RATIO

72.8% 74.8% 71.6% 73.7% 84.5%

The statement of claim trends shows changes in estimates of the gross claims expense per year of occurrence covering the years 2018 to 2022, i.e. changes in the initial estimates and discounted expense as at the balance sheet date.

The reserve per year of occurrence is calculated as the difference between the estimated claim expense (revalued as at the balance sheet date) and the cumulative payments made.

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Universal Registration Document 2022 - GROUPAMA ASSURANCES MUTUELLES

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