LOREAL_Registration_Document_2017

2017 Consolidated Financial Statements* NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

€ millions 2016

Acquisitions/ Depreciation

Disposals/ Reversals

Translation difference

Other movements (1)

31.12.2015

31.12.2016

Land and buildings

2,223.4 3,204.0 1,896.5 1,579.2 8,903.1 1,154.9 2,196.3 1,320.0

70.9

-84.3

-9.5 29.9 13.5 22.8 56.7 -0.5 27.0

54.3 91.4 40.1

2,254.7 3,423.3 2,073.3 1,789.5 9,540.8 1,163.4 2,328.5 1,412.8

Machinery and equipment

219.9 410.7

-121.8 -287.5

Point-of-sales advertising: stands and displays

Other property, plant and equipment and fixed assets in progress

494.6

-110.5 -604.1

-196.6 -10.9

Gross value

1,196.0

Land and buildings

78.6

-73.1

3.5

Machinery and equipment

250.6 375.3 142.3 846.8 349.2

-118.8 -287.2 -110.0 -589.1

-26.7

Point-of-sales advertising: stands and displays

4.8 7.6

-

Other property, plant and equipment

828.5

10.9

879.2

Depreciation and provisions

5,499.6 3,403.5

38.9 17.8

-12.4

5,783.9 3,756.9

Property, plant and equipment – Net

-15.0

1.4

These mainly include the impact of changes in the scope of consolidation and fixed assets in progress allocated to other fixed assets. (1)

€ millions 2015

Acquisitions/ Depreciation

Disposals/ Reversals

Translation difference

Other movements (1)

31.12.2014

31.12.2015

4

Land and buildings

2,146.2 3,005.0 1,622.8 1,379.9 8,153.9 1,100.7 2,054.1 1,117.8

56.7

-36.3

25.5 31.8 58.6

31.3

2,223.4 3,204.0 1,896.5 1,579.2 8,903.1 1,154.9 2,196.3 1,320.0

Machinery and equipment

189.8 345.3

-131.1 -189.9

108.4

Point-of-sales advertising: stands and displays

59.7

Other property, plant and equipment and fixed assets in progress

404.7 996.6

-71.2

36.8

-170.9

Gross value

-428.5

152.6

28.5

Land and buildings

78.6

-33.0

14.0 26.2 39.6 27.7

-5.3

Machinery and equipment

239.6 339.9 128.2 786.2 210.4

-129.5 -189.6

5.9

Point-of-sales advertising: stands and displays

12.3

Other property, plant and equipment

740.2

-69.8

2.2

828.5

Depreciation and provisions

5,012.8 3,141.1

-421.9

107.4

15.1 13.4

5,499.6 3,403.5

Property, plant and equipment – net

-6.6

45.2

These mainly include the impact of changes in the scope of consolidation and fixed assets in progress allocated to other fixed assets. (1)

Property, plant and equipment include capital lease contracts for the following amounts:

31.12.2017

31.12.2016 31.12.2015

€ millions

Land and buildings

10.7

56.7

64.1

Machinery and equipment

-

-

2.7

Other property, plant and equipment and fixed assets in progress

21.3 32.0 19.6 12.5

25.1 81.8 51.1 30.7

30.0 96.8 61.2 35.6

Gross value Depreciation

Net value

REGISTRATION DOCUMENT / L'ORÉAL 2017

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