Groupama // Universal Registration Document 2022

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FINANCIAL STATEMENTS Statutory auditors’ report on the combined financial statements

OTHER VERIFICATIONS OR INFORMATION REQUIRED BY LAWS AND REGULATIONS

Format for the presentation of combined financial statements to be included in the annual financial report In accordance with the professional standards on procedures to perform on annual and consolidated financial statements presented in the European Single Electronic Format, we also verified compliance with this format defined by the European Delegated Regulation no. 2019/815 of December 17, 2018 in the presentation of the combined financial statements intended for inclusion in the annual financial report referred to in I of Article L.451 ‑ 1 ‑ 2 of the French Monetary and Financial Code, which were drawn up under the responsibility of the Chief Executive Officer. As we were auditing combined financial statements, our work including checking the accounts were tagged in the format required by the aforementioned regulation. On the basis of our work, we conclude that the format for the presentation of combined financial statements to be included in the annual financial report complies, in all material respects, with the European Single Electronic Format. Due to the technical limitations inherent to macro ‑ tagging combined financial statements under the European Single Electronic Format, the content of certain tags in the notes to the financial statements may not be rendered identically to the combined financial statements attached to this report. It is not our responsibility to check that the combined financial statements that are actually included by your company in the annual financial report submitted to the AMF are the statements we audited. Appointment of the statutory auditors We were appointed statutory auditors for CAISSE NATIONALE DE REASSURANCE MUTUELLE AGRICOLE GROUPAMA by votre assemblée générale of 25 June 1999 for the firm PricewaterhouseCoopers Audit and of 12 September 2000 for the firm Mazars. At 31 December 2022, PricewaterhouseCoopers Audit was in the 24 year of its mission without interruption, and Mazars was in its 23 year. th rd

RESPONSIBILITIES OF MANAGEMENT AND MEMBERS OF THE CORPORATE GOVERNANCE BODY CONCERNING THE COMBINED FINANCIAL STATEMENTS

Management is responsible for preparing combined financial statements presenting a true and fair view in accordance with IFRS as adopted in the European Union and implementing the internal controls that it deems necessary for the preparation of combined financial statements free of any material misstatements, whether they due to fraud or error. In connection with the preparation of the combined financial statements, Management is responsible for assessing the company’s ability to continue its operations; providing information on matters relating to the continued operations, where this is relevant; and for preparing financial statements based on a going concern basis, unless Management intends to wind up the company or discontinue operations. The Audit and Risk Management Committee is responsible for following the process of preparing financial information and for monitoring the effectiveness of internal control and risk management systems, as well as, where applicable, internal auditing, as regards the procedures relating to the preparation and processing of accounting and financial information. These combined financial statements have been approved by the conseil d’administration.

RESPONSIBILITIES OF THE STATUTORY AUDITORS RELATING TO THE AUDIT OF THE COMBINED FINANCIAL STATEMENTS

Audit objective and approach It is our responsibility to prepare a report on the combined financial statements. Our goal is to obtain reasonable assurance that the combined financial statements taken as a whole do not contain any material misstatements. Reasonable assurance is a high level of assurance but is not a guarantee that an audit performed in accordance with the professional auditing standards will always detect any material misstatement. Misstatements may arise as a result of fraud or error and must be regarded as being material if it can reasonably be expected that they, individually or in the aggregate, will affect the financial decisions made by users of the financial statements on the basis of the financial statements. As specified by Article L.823 ‑ 10 ‑ 1 of the French commercial code, our role of certifying the financial statements is not to guarantee the viability or the quality of the management of your company.

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Universal Registration Document 2022 - GROUPAMA ASSURANCES MUTUELLES