L'Oréal - 2018 Registration Document

4 2018 Consolidated Financial Statements NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

A 1% decrease in the terminal growth rate on all Cash Generating Units of the Group would lead to an impairment loss risk of around €18.2 million. A 1-point decrease in the margin rate over the business plan period on all Cash Generating Units of the Group would lead to an impairment loss risk of around €11.0 million. The net carrying amount of goodwill and brands with indefinite useful life breaks down as follows for the largest Cash Generating Units:

YSL Beauté

Affaires Parfums/ HR/AC

NYX Professional Make up

Maybelline/ Garnier

IT Cosmetics

L’Oréal Paris

Lancôme CeraVe Matrix Redken/ PureOlogy

L’Oréal Prof./ Kérastase

Vichy/ Dermablend

Urban Decay

L’Oréal Beauty Device

Q 2018

Q 2017

Q 2016

Investments in associates

NOTE 8

31.12.2018

31.12.2017 31.12.2016

€ millions

Investments in associates LIPP Distribution (1) s Nutricos Technologies s

8.1 0.9 9.0

-

-

1.1 1.1

1.0 1.0

TOTAL

On 13 June 2018, L’Oréal acquired 49% of the Tunisian company LIPP Distribution, which distributes the Group's brands in Tunisia. (1)

REGISTRATION DOCUMENT / L'ORÉAL 2018

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