L'Oréal - 2018 Registration Document

4 2018 Consolidated Financial Statements CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

CONSOLIDATED STATEMENTS OFCHANGES IN EQUITY 4.4.

Equity attributable to owners of the company

Retained earnings and net profit

Other compre- hensive income

Common shares outstanding

Additional paid-in capital

Cumulative translation adjustments

Non- controlling interests

Share capital

Treasury shares

Total equity

€ millions

At 31.12.2015

559,988,178 112.6 2,654.4 16,170.8 4,517.5 -233.3

391.9 23,613.9

3.1 23,617.0

Change in accounting policy at 01.01.2016

10.0 -10.0

-

-

At 01.01.2016 (1)

559,988,178 112.6 2,654.4 16,180.8 4,507.5 -233.3

391.9 23,613.9

3.1 23,617.0 2.9 3,108.7

Consolidated net profit for the period Financial assets available-for-sale

3,105.8

3,105.8 -159.3

-159.3

-159.3

Cash flow hedges

-79.3

-79.3 19.0

-0.1 -79.4 0.6 19.6

Cumulative translation adjustments Other comprehensive income that may be reclassified to profit and loss Other comprehensive income that may not be reclassified to profit and loss Consolidated comprehensive income Actuarial gains and losses

19.0

-238.6

19.0 -219.6

0.5 -219.1

-40.6

-40.6

-40.6

-40.6

-40.6

-

-40.6

3,105.8 -279.2

19.0 2,845.6

3.4 2,849.0

Capital increase

2,074,893 0.4 162.8

163.2

163.2

Cancellation of Treasury shares Dividends paid (not paid on Treasury shares)

-0.6

-498.9

499.5

-

-

-1,741.9

-1,741.9

-3.4 -1,745.2

Share-based payment

120.4 -99.3

120.4 -499.1

120.4 -499.1

Net changes in Treasury shares Purchase commitments for non-controlling interests Change in the scope of consolidation

-1,964,675

-399.8

-

-0.1 -0.9 -0.1

-0.1 -1.7

-0.8

-0.8

Other movements At 31.12.2016 (1)

1.6

-1.0

0.6

0.5

560,098,396 112.4 2,817.3 17,067.6 4,227.3 -133.6

410.9 24,501.9

2.1 24,504.0 4.1 3,585.5

Consolidated net profit for the period Financial assets available-for-sale

3,581.4

3,581.4 -559.7

-559.7

-559.7

Cash flow hedges

55.5

55.5

0.4 55.9 -0.3 -824.8

Cumulative translation adjustments Other comprehensive income that may be reclassified to profit and loss Other comprehensive income that may not be reclassified to profit and loss Consolidated comprehensive income Actuarial gains and losses

-824.5

-824.5

-504.2 172.1

-824.5 -1,328.7

0.1 -1,328.6

172.1

172.1

172.1

172.1

-

172.1

3,581.4 -332.2

-824.5 2,424.8

4.1 2,428.9

Capital increase

1,509,951 0.3 118.0

118.3

118.3

Cancellation of Treasury shares Dividends paid (not paid on Treasury shares)

-0.6

-498.6

499.2

-

-

-1,857.7

-1,857.7

-3.5 -1,861.2

Share-based payment

128.8 -77.2

128.8 -499.2

128.8 -499.2

Net changes in Treasury shares Change in the scope of consolidation

-1,860,384

-422.0

-1.3

-1.3

-1.3

Other movements At 31.12.2017 (1)

0.3

0.2

0.2

559,747,963 112.1 2,935.3 18,343.3 3,895.0 -56.5

-413.5 24,815.7

2.8 24,818.5

After taking account of the change in accounting policy pertaining to IFRS 9 Financial Instruments (note 1). (1)

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