Groupama // Universal Registration Document 2022

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FINANCIAL STATEMENTS Statutory auditors’ report on the annual financial statements

The fair presentation and the consistency with the annual financial statements of the information relating to payment terms mentioned in Article D.441 ‑ 6 of the French commercial code call for the following comment: As indicated in the management report, this information does not include insurance and reinsurance operations, as your company considers that they do not fall within the scope of the information to be produced, in accordance with the circular of the Fédération Française de l’Assurance of 29 May 2017.

OTHER VERIFICATIONS OR INFORMATION REQUIRED BY LAWS AND REGULATIONS

Format for the presentation of annual 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 annual 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. On the basis of our work, we conclude that the format for the presentation of annual financial statements to be included in the annual financial report complies, in all material respects, with the European Single Electronic Format. It is not our responsibility to check that the annual 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 your general meeting 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 24th year of its mission without interruption, and Mazars was in its 23rd year.

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

Management is responsible for preparing annual financial statements presenting a true and fair view in accordance with French accounting rules and principles and implementing the internal controls that it deems necessary for the preparation of annual financial statements free of any material misstatements, whether they due to fraud or error. In connection with the preparation of the annual 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. The annual financial statements were approved by the Board of Directors.

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

Audit objective and approach It is our responsibility to prepare a report on the annual financial statements. Our goal is to obtain reasonable assurance that the annual 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.

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Universal Registration Document 2022 - GROUPAMA ASSURANCES MUTUELLES