All potential ordinary shares are included in the calculation of earnings per share since all stock option plans have a dilutive impact on the periods presented.
At 31 December 2024, 314,940,343 shares had been held in registered form for two years making them eligible for the 10% preferential dividend.
Accounting principles
Provisions for liabilities and charges are set up to cover probable outflows for the benefit of third parties without any equivalent consideration being received by the Group in return. They mainly relate to disputes, restructuring costs, industrial, environmental and commercial risks relating to operations such as breach of contract, product returns, and employee-related risks.
These provisions are estimated on the basis of the most likely assumptions or by using statistical methods, depending on the nature of the risks.
Provisions for liabilities and charges are recorded either as Non-current liabilities or as Current liabilities, depending on their type. Provisions for liabilities or disputes which must be settled within 12 months of the closing date, and those linked to the normal operating cycle (such as product returns) are recorded as Current liabilities. Other provisions for liabilities and charges are recorded as Non-current liabilities.
| € millions | 31.12.2024 | 31.12.2023 | 31.12.2022 |
|---|---|---|---|
| Provisions for liabilities and charges | Provisions for liabilities and charges 31.12.2024 76.8 |
Provisions for liabilities and charges 31.12.2023 68.8 |
Provisions for liabilities and charges 31.12.2022 67.7 |
| Non-current provisions(1) | Non-current provisions (1)31.12.2024 76.8 |
Non-current provisions (1)31.12.2023 68.8 |
Non-current provisions (1)31.12.2022 67.7 |
| Current provisions for liabilities and charges | Current provisions for liabilities and charges 31.12.2024 1,093.0 |
Current provisions for liabilities and charges 31.12.2023 977.2 |
Current provisions for liabilities and charges 31.12.2022 1,205.6 |
| Provisions for restructuring | Provisions for restructuring 31.12.2024 219.3 |
Provisions for restructuring 31.12.2023 100.3 |
Provisions for restructuring 31.12.2022 146.1 |
| Provisions for product returns | Provisions for product returns 31.12.2024 305.0 |
Provisions for product returns 31.12.2023 338.2 |
Provisions for product returns 31.12.2022 395.3 |
| Other current provisions(1) | Other current provisions (1)31.12.2024 568.7 |
Other current provisions (1)31.12.2023 538.7 |
Other current provisions (1)31.12.2022 664.2 |
| TOTAL | TOTAL 31.12.2024 1,169.8 |
TOTAL 31.12.2023 1,046.0 |
TOTAL 31.12.2022 1,273.3 |
