2023 universal registration document

6. Parent Company Financial Statements

6.6 Other information relating to the Financial Statements of L’Oréal S.A.

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

The total amount of expenses and charges falling under Article 223 quater of the French General Tax Code (so-called sumptuary expenses) and the amount of tax applicable to such expenses and charges are as follows:

Expenses and charges	€3.2 million
Corresponding tax	€0.8 million

6.6.2. Invoices issued and received but not paid at the closing date of the financial year and in arrears

In accordance with the French law on the Modernisation of the Economy of 4 August 2008 and Articles L. 441-14 and D. 441-6 of the French Commercial Code, invoices issued and received but not paid at 31 December 2023 and in arrears are broken down as follows:

	0 days (indicative)	1–30 days	31–60 days	61–90 days	91 days or more	Total (1 day or more)Including amount of invoices due to L’Oréal Group companies (intra-group): €769,758 for invoices received; €82,972,202 for invoices issued, i.e. 99.97% of the total amount.	0 days (indicative)	1–30 days	31–60 days	61–90 days	91 days or more	Total (1 day or moreDont montant des factures échues envers les sociétés du Groupe L’Oréal (intra-groupe) : 769 758 euros pour les factures reçues ; 82 972 202 euros pour les factures émises, soit 99,97 % du montant total.
.non-inclus	Article D. 441-6, I.-1°: Invoices received but not paid at the reporting date and in arrears						Article D. 441-6, I.-2°: Invoices issued but not paid at the reporting date and in arrears
A. Late payment tranches
Number of invoices concerned	2					611						12,275
Total amount of invoices concerned, including taxes	34,141	68,432	11,812	- 11,129	- 642 031	- 572 915		13,280,582	5,958,822	4,644,932	60,406,538	84,290, 874
Percentage of total amount of purchases (including taxes) for the financial year	0.00 %	0.00 %	0.00 %	0.00 %	- 0.02 %	- 0.01 %
Percentage of sales (including tax) for the financial year								0.27 %	0.12 %	0.09 %	1.22 %	1.70 %
B. Invoices excluded from A. because of disputed or unrecognised payables and receivables
Number of invoices excluded	1,087						2
Total amount of invoices excluded	11,489,042						23,891
C. Benchmark payment terms used (contractual or statutory term, Article L. 441-6 or L. 443-1 of the French Commercial Code)
Benchmark payment terms used to calculate late payments				Contractual payment terms: 45 days from end of month Statutory payment terms: 45 days from end of month