Groupama // Universal Registration Document 2022

7

FINANCIAL STATEMENTS Annual financial statements and notes

Note 8 Accruals – Assets

31/12/2022

31/12/2021

(in thousands of euros)

Accrued interest not yet due

34,940

29,141

Deferred acquisition costs

3,753

3,931

Reimbursement price differences receivable

2,989

Other accruals

50,729

71,718

TOTAL ASSET ACCRUALS

89,422

107,779

Note 9 Changes in shareholders’ equity

Composition of initial capital The initial capital consists of 411,824,587 mutual certificates with a par value of €8.785.

Statement of movements in reserves and changes in shareholders’ equity ı

Allocation of 2021 result

Compensation of the mutual certificates

Result for the year

Other mvts for the year

31/12/2021

Result

31/12/2022

(in thousands of euros)

Shareholders’ equity Initial capital Share capital Capitalisation reserve Other reserves

3,617,879

3,617,879

Subtotal: Other reserves Balance brought forward

200,868

89,103

(14,002)

275,969

Net income for fiscal year

89,103

(89,103)

109,624

109,624

TOTAL

3,907,850

(14,002)

109,624 4,003,472

326

Universal Registration Document 2022 - GROUPAMA ASSURANCES MUTUELLES