Groupama // Universal Registration Document 2022

7

FINANCIAL STATEMENTS Annual financial statements and notes

7.3.6 NOTES TO THE ANNUAL FINANCIAL STATEMENTS

SUMMARY 1 Significant events of the year

310

2 Post ‑ balance sheet events

311

3 Accounting principles, rules and methods

311

4 Notes on the annual financial statements

319

Note 4 Note 5 Note 6 Note 7 Note 8 Note 9

Note 16 Commitments received and given

Intangible assets

319

334

Note 17 Operating income statement by source Note 18 Investment income and expenses Note 19 Other non ‑ underwriting income and expenses Note 20 Extraordinary income and expenses

Investments

319

335

Share of outward reinsurance and retrocessionaires in underwriting reserves 325

336

Receivables

325

336

Accruals – Assets

326

336

Note 21 Income tax

Changes in shareholders’ equity

326

337

Note 10 Subordinated liabilities

Note 22 Breakdown of employee expenses

327

337

Note 11 Underwriting reserves of non ‑ life insurance Note 12 Reserves (other than underwriting)

Note 23 Workforce

338

328

Note 24 Directors’ compensation

338

330

Note 25 Subsidiaries and equity interests

338

Note 13 Liabilities

331

Note 26 Information concerning subsidiaries and equity interests

Note 14 Accruals – Liabilities

331

339

Note 15 Assets and liabilities concerning related companies and equity ‑ linked companies

Note 27 Consolidation

339

332

309

Universal Registration Document 2022 - GROUPAMA ASSURANCES MUTUELLES