LOREAL_Registration_Document_2017

2017 Consolidated Financial Statements* NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

of their networks payable by the Group Fees accruing to auditors and members

NOTE 14

FEES FOR THE 2017 FINANCIAL YEAR

PricewaterhouseCoopers Audit

Deloitte & Associés

Auditor PricewaterhouseCoopers Audit

Auditor Deloitte & Associés

Network

Network

Amount

% Amount

% Amount

% Amount

%

€ millions excl. VAT

Review of interim, company and consolidated financial statements L’Oréal

1.2 0.7 2.0

36% n/a 22% 5.1 58% 5.1

n/a

1.2 0.6

58% n/a 29% 3.6 87% 3.6

n/a

Fully consolidated subsidiaries

61%

71% 71%

Subtotal

61% 1.8

Non-audit services (1) L’Oréal

1.4

42%

-

-

0.3

13%

-

-

Fully consolidated subsidiaries

-

-

3.2

39%

-

-

1.4

29% 29%

4

Subtotal

1.4 3.4

42% 3.2 100% 8.3

39% 0.3 100% 2.1

13% 1.4 100% 5.0

TOTAL

100%

Mainly concerning acquisition/disposal audits. (1)

FEES FOR THE 2016 FINANCIAL YEAR

PricewaterhouseCoopers Audit

Deloitte & Associés

Auditor PricewaterhouseCoopers Audit

Auditor Deloitte & Associés

Network

Network

Amount

% Amount

% Amount

% Amount

%

€ millions excl. VAT

Review of interim, company and consolidated financial statements L’Oréal

1.0 0.7 1.8 0.8 0.1 0.9 2.6

39% n/a 28% 4.9 67% 4.9

n/a

1.1 0.7

29% n/a 16% 4.3 45% 4.3

n/a

Fully consolidated subsidiaries

53%

80% 80%

Subtotal

53% 1.8

Non-audit services (1) L’Oréal

31%

-

-

2.0 0.1

53%

-

-

Fully consolidated subsidiaries

2% 4.3 33% 4.3 100% 9.2

47%

2% 1.0 55% 1.0 100% 5.3

20% 20%

Subtotal

47% 2.1 100% 3.9

TOTAL

100%

Mainly concerning acquisition audits. (1)

REGISTRATION DOCUMENT / L'ORÉAL 2017

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