Consolidated Statementof Changes in Equity For the year ended December 31, 2025 Non-controlling interests (in thousands of Canadian dollars) Retained earnings $ Accumulated other comprehensive income $ Total equity excluding Fonds de garantie $ Capital $ General reserve $ Total equity related to Fonds de garantie $ Total equity $ Balance as at January 1, 2024 18,126 4,854 22,980 3,920 3,340 7,260 30,240 Net income 11,078 - 11,078 - 194 194 11,272 Member reimbursements - - - (735) - (735) (735) Other comprehensive income Actuarial gain on pension plans, net of income taxes of $1,762 - 4,888 4,888 - - - 4,888 Balance as at December 31, 2024 29,204 9,742 38,946 3,185 3,534 6,719 45,665 Balance as at January 1, 2025 29,204 9,742 38,946 3,185 3,534 6,719 45,665 Net income (loss) (1,224) - (1,224) - 248 248 (976) Member reimbursements - - - (245) - (245) (245) Other comprehensive income Actuarial gain on pension plans, net of income taxes of $1,619 - 4,489 4,489 - - - 4,489 Balance as at December 31, 2025 27,980 14,231 42,211 2,940 3,782 6,722 48,933 GROUPE PROMUTUEL FÉDÉRATION DE SOCIÉTÉS MUTUELLES D’ASSURANCE GÉNÉRALE 2025 – ANNUAL REPORT 40
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