2024 universal registration document

6.6 Other information relating to the financial statements of L’Oréal S.A.

6. 2024 parent company financial statements

6.6 Other information relating to the financial statements of L’Oréal S.A.

GLOBAL INFORMATION RELATING TO SUBSIDIARIES AND INVESTMENTS

  Subsidiaries Other investments
  French Foreign French Foreign
Book value of shares held:

Gross (after revaluation)

1,907,223 16,466,102 510,885 1,817,105

Net

1,779,410 13,946,474 451,155 1,817,105
Amount of loans and advances granted 5,000,000 3,200    
Amount of guarantees and security granted 3,908 1,955,740    
Amount of dividends booked 988,593 3,575,089 445,226 1,382

6.6 Other information relating to the financial statements of L’Oréal S.A.

6.6.1 Expenses and charges falling under Article 223 quater of the French Tax Code

The total amount of expenses and charges falling under Article 223 quater of the French Tax Code ("sumptuary expenses") and the amount of tax applicable to such expenses and charges are as follows:

Expenses and charges €2.1 million
Corresponding tax €0.5 million