2022 Universal Registration Document

9.1. Statutory Auditors

Chapter 9 : Appendices

9.1. Statutory Auditors

9.1. Statutory Auditors *

  Current appointments
  Date of first appointment Date of appointment Term of office Expiry date
Auditors

Deloitte & Associés

Auditor, member of the Compagnie Régionale de Versailles, represented by David Dupont-Noel6, place de la Pyramide92908 Paris-La Défense Cedex (France)

29 April 2004 21 April 2012 6 years AGM reviewing the financial statements for 2027to be held in 2028

Ernst & Young

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 AGM reviewing the financial statements for 2027to be held in 2028

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 included by reference

In accordance with Article 19 of European regulation EU No. 2017/1129 of 14 June 2017, this 2021 Universal Registration Document contains the following information by reference:

  • the consolidated financial statements for the year ended31 December 2021 prepared in accordance with IFRS and the accompanying Statutory Auditors' Report presented on page 343 to 346 of the 2021 Registration Document, filed with the French Financial Markets Authority (AMF)on 17 March 2022 under number D.22-0118, and the information extracted from the 2021 Management Report presented on pages 36 to 45 of the 2021 Registration Document;
  • the consolidated financial statements for the year ended31 December 2020 prepared in accordance with IFRS and the accompanying Statutory Auditors’ Report presented on pages 312 to 315 of the 2020 Registration Document, filed with the French Financial Markets Authority (AMF)on 16 March 2021 under number D.21-0125, and the information extracted from the 2020 Management Report presented on pages 33 to 42 of the 2020 Registration Document.

9.3. Declaration by the person responsible for the Universal Registration Document and the Annual Financial Report *

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

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

I certify that, to the best of my knowledge, the 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 all its consolidated subsidiaries, and that the elements of the Management Report included in this document, as detailed in the cross-reference table available in section 9.7., present a true and fair review of the development and performance of the business and the position of the Company and all its consolidated subsidiaries, together with a description of the main risks and uncertainties that they face.”

Clichy, 14 March 2023

On the authority of the Chief Executive Officer,

Christophe Babule,

Chief Financial Officer

* This information forms an intregral part of the Annual Financial Report as provided in Article L.451-1-2 of the French Monetary and Financial Code.