Groupama // Universal Registration Document 2022

7

FINANCIAL STATEMENTS Combined financial statements and notes

Note 39 Operating expenses

39.1 Operating expenses – by operating segment

31.12.2022

International

France International

Total

France International

Total

(in millions of euros)

External expenses

(881)

(92)

(973)

(809)

(89)

(897)

Taxes other than income taxes

(238)

(81)

(319)

(226)

(44)

(271)

Personnel expenses

(1,730)

(153)

(1,883)

(1,719)

(152)

(1,871)

Commissions

(896)

(392)

(1,288)

(845)

(398)

(1,243)

Allocations to depreciation and provisions (net of write ‑ backs)

(109)

(39)

(148)

(75)

(41)

(116)

Other expenses

(86)

(39)

(125)

(93)

(46)

(139)

TOTAL OPERATING EXPENSES BY NATURE

(3,939)

(797)

(4,736)

(3,767)

(770)

(4,537)

39.2 Operating expenses – by business sector

31.12.2022

International

Financial businesses

Financial businesses

Insurance

Total

Insurance

Total

(in millions of euros)

External expenses

(928)

(45)

(973)

(854)

(44)

(897)

Taxes other than income taxes

(313)

(6)

(319)

(264)

(6)

(271)

Personnel expenses

(1,817)

(65)

(1,883)

(1,801)

(70)

(1,871)

Commissions

(1,288)

(1,288)

(1,243)

(1,243)

Allocations to depreciation and provisions (net of write ‑ backs)

(144)

(4)

(148)

(110)

(5)

(116)

Other expenses

(113)

(13)

(125)

(125)

(14)

(139)

TOTAL OPERATING EXPENSES BY NATURE

(4,603)

(133)

(4,736)

(4,398)

(139)

(4,537)

39.3 Breakdown of employee expenses (in millions of euros)

31.12.2022

31.12.2021

Salaries

(1,080)

(1,072)

Social security expenses

(427)

(438)

Post ‑ employment benefits

Defined contribution plans

(122)

(118)

Defined benefit plans

(10)

(9)

Anniversary days and employee awards

(3)

(3)

Other personnel benefits

(241)

(231)

ANNUAL SALARY EXPENSES

(1,883)

(1,871)

Compensation paid to the Groupama Assurances Mutuelles executive bodies during the 2022 fiscal year totalled €6.96 million. The supplementary pension contract commitments from which they benefit are included in a contract under L. 137 ‑ 11 ‑ 2. A €7.17 million expense was placed in reserves in the accounts in respect of the rights relating to the 2022 fiscal year.

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Universal Registration Document 2022 - GROUPAMA ASSURANCES MUTUELLES