2024 universal registration document

9.1 Statutory Auditors

9. Appendices

9.1 Statutory Auditors

9.1 Statutory Auditors AFR

  Current appointments
Statutory Auditors Date of first appointment Date of appointment Term of  office Expiry date
Deloitte & Associés

Statutory Auditor, member of the Compagnie Régionale de Versailles, represented by David Dupont-Noel

6, place de la Pyramide 92908 Paris-La Défense Cedex (France)

29 April 2004 21 April 2022 6 years Annual General Meeting to be called in 2028 to approve the 2027 financial statements
Ernst & Young

Statutory Auditor, member of the Compagnie Régionale de Versailles et du Centre, represented by Céline Eydieu-Boutte

Tour First

TSA 14444 92037 Paris-La Défense Cedex (France)

21 April 2022 21 April 2022 6 years Annual General Meeting to be called in 2028 to approve the 2027 financial statements

Fees accruing to auditors and members of their networks payable by the Group: see note 16 of the Consolidated financial statements in chapter 5 of this document.

9.2 Historical financial information incorporated by reference

In accordance with Article 19 of European regulation EU No. 2017/1129 of 14 June 2017, this 2024 Universal Registration Document incorporates the following information by reference:

  • the consolidated financial statements for the financial year ended 31 December 2022 prepared in accordance with IFRS and the accompanying Statutory Auditors’ Report presented on pages 313 to 316 of the 2022 Universal Registration Document, filed with the French Financial Markets Authority (AMF) on 16 March 2023 under number D. 23‑0098, and the information taken from the 2022 Management Report presented on pages 36 to 45 of the 2022 Universal Registration Document;
  • the consolidated financial statements for the financial year ended 31 December 2023 prepared in accordance with IFRS and the accompanying Statutory Auditors’ Report presented on pages 356 to 360 of the 2023 Universal Registration Document, filed with the French financial markets authority (AMF) on 19 March 2024 under number D.23-0098, and the information taken from the 2023 Management Report presented on pages 39 to 49 of the 2023 Universal Registration Document.

9.3 Statement by the person responsible for the Universal Registration Document and the Annual Financial Report AFR

Person responsible for the Universal Registration Document and the Annual Financial Report: Christophe Babule, Chief Financial Officer, on the authority of L’Oréal’s Chief Executive Officer, Nicolas Hieronimus.

"I hereby declare that the information contained in this Universal Registration Document is, to the best of my knowledge, consistent with the facts and that there is no omission likely to alter its scope.

I certify that, to the best of my knowledge, the annual and consolidated financial statements have been prepared in accordance with applicable accounting standards and give a true and fair view of the assets and liabilities, financial position and profit or loss of the Company and of all its consolidated subsidiaries, and that the Management Report the content of which is detailed in the cross-reference table available in section 9.7, provides a true and fair view of the evolution and results of the business and of the financial position of the Company and of all its consolidated subsidiaries, as well as a description of the main risks and uncertainties they face, and that it has been prepared in accordance with applicable sustainability reporting standards."

Clichy, 20 March 2025

On the authority of the Chief Executive Officer,

Christophe Babule,

Chief Financial Officer