L'Oréal - 2018 Registration Document

Appendices REPORT CROSS-REFERENCE TABLE

MANAGEMENT REPORT CROSS-REFERENCE TABLE 8.8.

In order to review the elements of the Management Report, the following thematic table makes it possible to identify the main information provided for by Articles L. 225-100 et seq., L. 232-1 and R. 225-102 et seq. of the French Commercial Code and the specific section of the Annual Report related to the corporate governance pursuant to Articles L. 225-37, al 6 et seq. of the French Commercial Code.

Headings of the 2018 Management Report

Pages

The Group’s situation and business activities in 2018 Comments on the financial year Analysis of changes in the business, results and financial situation of the Company and the Group (including in particular the dividends distributed in respect of the three previous financial years and the amount of revenues eligible for the tax deduction on dividends)

27-35, 363-364

Significant events that have occurred since the beginning of 2019 and prospects

36, 296

Research and development

19-21, 133

Operations

22-26

Parent company financial statements Net sales

332

L’Oréal parent company balance sheet and income statement

306-307

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

330 331 332

Trade accounts payable and customers debt

Five-year financial summary Subsidiaries and holdings

297-300, 327-329

Risk factors Business risks

128-132 133-134 135-136

Legal risks (challenges and constraints linked to the legislation, significant disputes…)

Industrial and environmental risks

Counterparty risk Customer risks

136 137 137

Liquidity risk

Financial and market risks

138-139

Insurance

140

Internal Control and risk management Key features of the internal monitoring and risk management procedures related to the production and processing of financial and accounting information

115-117 117-126

Vigilance Plan

Corporate governance Choice of organisation of the General Management

49

Limitations placed by the Board of Directors of the powers of the CEO

49-50, 79-80

Board of Directors composition, conditions governing the preparation and organisation of the Board's work List of offices and Directorships held by each of the corporate officers in any company during the financial year

51-78 57-68

8

Remuneration of the executive officers

88-107

Stock options granted to and exercised by the executive officers Commitments made with regard to the executive officers

106-107, 349-350

96-99

Summary of trading by Directors and executive officers and their closely related parties in L’Oréal shares in 2017

109 343

Summary table of the outstanding delegations given to the Board of Directors by the Annual General Meeting relating to capital increase

Description of the diversity policy, objectives and results applied to Board members Provisions of the AFEP-MEDEF Code not applied and reasons for that choice Special rules for shareholder participation in the Annual General Meeting

52-53

108 342 346

Elements with the potential to have an impact in the event of a public offer for the purchase or exchange of L'Oréal's securities

Non-financial statement

144-226

Information concerning the share capital Statutory requirements governing changes in the share capital and shareholders’ rights

342

Structure and changes in the share capital (including the table summarising the authorisations in force granted by the Annual General Meeting with regard to share capital increases)

342-345

Changes in allocation of the share capital and voting rights over the last three years

345

Employee share ownership

345-346

Disclosures to the Company of legal thresholds crossed

346 346 347

Shareholders’ agreements relating to shares in the Company’s share capital

Buyback by the Company of its own shares

Presentation of the L’Oréal S.A. parent company stock option plans and plans for the conditional grant of shares to employees

348-353

REGISTRATION DOCUMENT / L'ORÉAL 2018

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