2021 UNIVERSAL REGISTRATION DOCUMENT

5. 2021 Consolidated financial statements

NOTE 16.  Fees accruing to auditors and members of their networks payable by the Group

FEES FOR THE 2021 FINANCIAL YEAR
  PricewaterhouseCoopers Deloitte & Associés
  Auditor PricewaterhouseCoopers Audit Network Auditor Deloitte & Associés Network
€ millions excl. VAT Amount As a % Amount As a % Amount As a % Amount As a %
Review of interim, company and consolidated financial statements                
L’Oréal 1.2 55% n/a n/a 1.4 54% n/a n/a
Fully consolidated subsidiaries 0.7 32% 4.0 56% 0.6 22% 4.7 83%
Subtotal 1.9 86% 4.0 56% 2.0 76% 4.7 83%
Non-audit services(1)                
L’Oréal 0.3 14% 2.1 29% 0.6 24% - -%
Fully consolidated subsidiaries - -% 1.1 15% - -% 0.9 17%
Subtotal 0.3 14% 3.2 44% 0.6 24% 0.9 17%
TOTAL 2.2 100% 7.2 100% 2.6 100% 5.6 100%

(1) Mainly concerning acquisition audits.

FEES FOR THE 2020 FINANCIAL YEAR
  PricewaterhouseCoopers Deloitte & Associés
  Auditor PricewaterhouseCoopers Audit Network Auditor Deloitte & Associés Network
€ millions excl. VAT Amount As a % Amount As a % Amount As a % Amount As a %
Review of interim, company and consolidated financial statements                
L’Oréal 1.1 50% n/a n/a 1.4 57% n/a n/a
Fully consolidated subsidiaries 0.8 36% 3.9 40% 0.7 28% 4.7    93%
Subtotal 1.9 86% 3.9 40% 2.1 85% 4.7 93%
Non-audit services(1)                
L’Oréal 0.3 14% 3.3 32% 0.3 14% - -
Fully consolidated subsidiaries - -% 2.9 28% - -% 0.4 7%
Subtotal 0.3 14% 6.2 60% 0.3 15% 0.4 7%
TOTAL 2.2 100% 10.2 100% 2.4 100% 5.1 100%

(1) Mainly concerning acquisition audits.

NOTE 17.  Subsequent events

No significant events occurred between the balance sheet date and the date on which the consolidated financial statements were approved by the Board of Directors.