Chapter 5 : 2022 Consolidated Financial Statements - Page 258 | L'Oréal

€ millions	Common shares out standing	Capital	Additional paid-incapital	Retained earnings and net profit	Other	Treasury shares	Cumulative translation adjustments	Equity attributable to owners of the company	Non-controlling interests	Total equity
At 31.12.2021	At 31.12.2021Common shares out standing535,412,360	At 31.12.2021Capital111.5	At 31.12.2021Additional paid-incapital3,265.6	At 31.12.2021Retained earnings and net profit23,689.3	At 31.12.2021Other5,738.6	At 31.12.2021Treasury shares-8,940.2	At 31.12.2021Cumulative translation adjustments-279.1	At 31.12.2021Equity attributable to owners of the company23,585.7	At 31.12.2021Non-controlling interests6.9	At 31.12.2021Total equity23,592.6
Impact of the application of the IFRIC decision on SaaS contracts	Impact of the application of the IFRIC decision on SaaS contracts Common shares out standing	Impact of the application of the IFRIC decision on SaaS contracts Capital	Impact of the application of the IFRIC decision on SaaS contracts Additional paid-incapital	Impact of the application of the IFRIC decision on SaaS contracts Retained earnings and net profit -151.2	Impact of the application of the IFRIC decision on SaaS contracts Other	Impact of the application of the IFRIC decision on SaaS contracts Treasury shares	Impact of the application of the IFRIC decision on SaaS contracts Cumulative translation adjustments	Impact of the application of the IFRIC decision on SaaS contracts Equity attributable to owners of the company -151.2	Impact of the application of the IFRIC decision on SaaS contracts Non-controlling interests —	Impact of the application of the IFRIC decision on SaaS contracts Total equity -151.2
At 01.01.2022⁽²⁾	At 01.01.2022⁽²⁾Common shares out standing535,412,360	At 01.01.2022⁽²⁾Capital111.5	At 01.01.2022⁽²⁾Additional paid-incapital3,265.6	At 01.01.2022⁽²⁾Retained earnings and net profit23,538.1	At 01.01.2022⁽²⁾Other5,738.6	At 01.01.2022⁽²⁾Treasury shares-8,940.2	At 01.01.2022⁽²⁾Cumulative translation adjustments-279.1	At 01.01.2022⁽²⁾Equity attributable to owners of the company23,434.5	At 01.01.2022⁽²⁾Non-controlling interests6.9	At 01.01.2022⁽²⁾Total equity23,441.4
Consolidated net profit for the period	Consolidated net profit for the period Common shares out standing	Consolidated net profit for the period Capital	Consolidated net profit for the period Additional paid-incapital	Consolidated net profit for the period Retained earnings and net profit 5,706.6	Consolidated net profit for the period Other	Consolidated net profit for the period Treasury shares	Consolidated net profit for the period Cumulative translation adjustments	Consolidated net profit for the period Equity attributable to owners of the company 5,706.6	Consolidated net profit for the period Non-controlling interests 6.0	Consolidated net profit for the period Total equity 5,712.6
Cash flow hedges	Cash flow hedges Common shares out standing	Cash flow hedges Capital	Cash flow hedges Additional paid-incapital	Cash flow hedges Retained earnings and net profit	Cash flow hedges Other 229.7	Cash flow hedges Treasury shares	Cash flow hedges Cumulative translation adjustments	Cash flow hedges Equity attributable to owners of the company 229.7	Cash flow hedges Non-controlling interests 0.8	Cash flow hedges Total equity 230.5
Cumulative translation adjustments	Cumulative translation adjustments Common shares out standing	Cumulative translation adjustments Capital	Cumulative translation adjustments Additional paid-incapital	Cumulative translation adjustments Retained earnings and net profit	Cumulative translation adjustments Other	Cumulative translation adjustments Treasury shares	Cumulative translation adjustments Cumulative translation adjustments 127.5	Cumulative translation adjustments Equity attributable to owners of the company 127.5	Cumulative translation adjustments Non-controlling interests -0.2	Cumulative translation adjustments Total equity 127.3
Hyperinflation	Hyperinflation Common shares out standing	Hyperinflation Capital	Hyperinflation Additional paid-incapital	Hyperinflation Retained earnings and net profit	Hyperinflation Other	Hyperinflation Treasury shares	Hyperinflation Cumulative translation adjustments 67.8	Hyperinflation Equity attributable to owners of the company 67.8	Hyperinflation Non-controlling interests —	Hyperinflation Total equity 67.8
Other comprehensive income that maybe reclassified to profit and loss	Other comprehensive income that maybe reclassified to profit and lossCommon shares out standing	Other comprehensive income that maybe reclassified to profit and lossCapital	Other comprehensive income that maybe reclassified to profit and lossAdditional paid-incapital	Other comprehensive income that maybe reclassified to profit and lossRetained earnings and net profit	Other comprehensive income that maybe reclassified to profit and lossOther229.7	Other comprehensive income that maybe reclassified to profit and lossTreasury shares	Other comprehensive income that maybe reclassified to profit and lossCumulative translation adjustments195.3	Other comprehensive income that maybe reclassified to profit and lossEquity attributable to owners of the company425.0	Other comprehensive income that maybe reclassified to profit and lossNon-controlling interests0.6	Other comprehensive income that maybe reclassified to profit and lossTotal equity425.6
Financial assets at fair value through other comprehensive income	Financial assets at fair value through other comprehensive income Common shares out standing	Financial assets at fair value through other comprehensive income Capital	Financial assets at fair value through other comprehensive income Additional paid-incapital	Financial assets at fair value through other comprehensive income Retained earnings and net profit	Financial assets at fair value through other comprehensive income Other 146.1	Financial assets at fair value through other comprehensive income Treasury shares	Financial assets at fair value through other comprehensive income Cumulative translation adjustments	Financial assets at fair value through other comprehensive income Equity attributable to owners of the company 146.1	Financial assets at fair value through other comprehensive income Non-controlling interests	Financial assets at fair value through other comprehensive income Total equity 146.1
Actuarial gains and losses	Actuarial gains and losses Common shares out standing	Actuarial gains and losses Capital	Actuarial gains and losses Additional paid-incapital	Actuarial gains and losses Retained earnings and net profit	Actuarial gains and losses Other 290.0	Actuarial gains and losses Treasury shares	Actuarial gains and losses Cumulative translation adjustments	Actuarial gains and losses Equity attributable to owners of the company 290.0	Actuarial gains and losses Non-controlling interests 0.1	Actuarial gains and losses Total equity 290.1
Other comprehensive income that may not be reclassified to profit and loss	Other comprehensive income that may not be reclassified to profit and lossCommon shares out standing	Other comprehensive income that may not be reclassified to profit and lossCapital	Other comprehensive income that may not be reclassified to profit and lossAdditional paid-incapital	Other comprehensive income that may not be reclassified to profit and lossRetained earnings and net profit	Other comprehensive income that may not be reclassified to profit and lossOther436.1	Other comprehensive income that may not be reclassified to profit and lossTreasury shares	Other comprehensive income that may not be reclassified to profit and lossCumulative translation adjustments	Other comprehensive income that may not be reclassified to profit and lossEquity attributable to owners of the company436.1	Other comprehensive income that may not be reclassified to profit and lossNon-controlling interests0.1	Other comprehensive income that may not be reclassified to profit and lossTotal equity436.2
Consolidated comprehensive income	Consolidated comprehensive incomeCommon shares out standing	Consolidated comprehensive incomeCapital	Consolidated comprehensive incomeAdditional paid-incapital	Consolidated comprehensive incomeRetained earnings and net profit5,706.6	Consolidated comprehensive incomeOther665.8	Consolidated comprehensive incomeTreasury shares	Consolidated comprehensive incomeCumulative translation adjustments195.3	Consolidated comprehensive incomeEquity attributable to owners of the company6,567.6	Consolidated comprehensive incomeNon-controlling interests6.8	Consolidated comprehensive incomeTotal equity6,574.4
Capital increase	Capital increase Common shares out standing 1,317,073	Capital increase Capital 0.3	Capital increase Additional paid-incapital 103.1	Capital increase Retained earnings and net profit -0.2	Capital increase Other	Capital increase Treasury shares	Capital increase Cumulative translation adjustments	Capital increase Equity attributable to owners of the company 103.2	Capital increase Non-controlling interests	Capital increase Total equity 103.2
Cancellation of Treasury shares	Cancellation of Treasury shares Common shares out standing	Cancellation of Treasury shares Capital -4.8	Cancellation of Treasury shares Additional paid-incapital	Cancellation of Treasury shares Retained earnings and net profit -9,437.7	Cancellation of Treasury shares Other	Cancellation of Treasury shares Treasury shares 9,442.5	Cancellation of Treasury shares Cumulative translation adjustments	Cancellation of Treasury shares Equity attributable to owners of the company —	Cancellation of Treasury shares Non-controlling interests	Cancellation of Treasury shares Total equity —
Dividends paid (not paid on Treasury shares)	Dividends paid (not paid on Treasury shares) Common shares out standing	Dividends paid (not paid on Treasury shares) Capital	Dividends paid (not paid on Treasury shares) Additional paid-incapital	Dividends paid (not paid on Treasury shares) Retained earnings and net profit -2,601.2	Dividends paid (not paid on Treasury shares) Other	Dividends paid (not paid on Treasury shares) Treasury shares	Dividends paid (not paid on Treasury shares) Cumulative translation adjustments	Dividends paid (not paid on Treasury shares) Equity attributable to owners of the company -2,601.2	Dividends paid (not paid on Treasury shares) Non-controlling interests -4.4	Dividends paid (not paid on Treasury shares) Total equity -2,605.6
Share-based payment	Share-based payment Common shares out standing	Share-based payment Capital	Share-based payment Additional paid-incapital	Share-based payment Retained earnings and net profit 169.0	Share-based payment Other	Share-based payment Treasury shares	Share-based payment Cumulative translation adjustments	Share-based payment Equity attributable to owners of the company 169.0	Share-based payment Non-controlling interests	Share-based payment Total equity 169.0
Net changes in Treasury shares	Net changes in Treasury shares Common shares out standing -1,542,871	Net changes in Treasury shares Capital	Net changes in Treasury shares Additional paid-incapital	Net changes in Treasury shares Retained earnings and net profit	Net changes in Treasury shares Other	Net changes in Treasury shares Treasury shares -502.3	Net changes in Treasury shares Cumulative translation adjustments	Net changes in Treasury shares Equity attributable to owners of the company -502.3	Net changes in Treasury shares Non-controlling interests	Net changes in Treasury shares Total equity -502.3
Changes in the scope of consolidation	Changes in the scope of consolidation Common shares out standing	Changes in the scope of consolidation Capital	Changes in the scope of consolidation Additional paid-incapital	Changes in the scope of consolidation Retained earnings and net profit	Changes in the scope of consolidation Other	Changes in the scope of consolidation Treasury shares	Changes in the scope of consolidation Cumulative translation adjustments	Changes in the scope of consolidation Equity attributable to owners of the company —	Changes in the scope of consolidation Non-controlling interests	Changes in the scope of consolidation Total equity —
Other movements	Other movements Common shares out standing	Other movements Capital	Other movements Additional paid-incapital	Other movements Retained earnings and net profit 7.7	Other movements Other	Other movements Treasury shares	Other movements Cumulative translation adjustments	Other movements Equity attributable to owners of the company 7.7	Other movements Non-controlling interests -1.2	Other movements Total equity 6.5
AT 31.12.2022	AT 31.12.2022Common shares out standing535,186,562	AT 31.12.2022Capital107.0	AT 31.12.2022Additional paid-incapital3,368.7	AT 31.12.2022Retained earnings and net profit17,382.2	AT 31.12.2022Other6,404.4	AT 31.12.2022Treasury shares—	AT 31.12.2022Cumulative translation adjustments-83.8	AT 31.12.2022Equity attributable to owners of the company27,178.5	AT 31.12.2022Non-controlling interests8.0	AT 31.12.2022Total equity27,186.5

(2) After taking account of the IFRIC final decision in April 2021 on set-up and customization costs for SaaS-type contracts software (note 1).

398 pages