LOREAL_Registration_Document_2017

4 2017 Consolidated Financial Statements* CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

CONSOLIDATED STATEMENT OF COMPREHENSIVE 4.2. INCOME

2017** 3,585.5

Notes

2016*

2015*

€ millions

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

3,108.7

3,298.5

-597.1

-201.0 -124.0

347.6

Cash flow hedges

88.9

60.1

Cumulative translation adjustments

-824.8

19.6 86.3

373.7 -28.9 752.5 598.1 -205.3 392.8

4.5

Income tax on items that may be reclassified to profit or loss (1) (2)

Items that may be reclassified to profit or loss

-1,328.5

-219.1

Actuarial gains and losses

10.3

280.0 -107.9 172.1

-1.3

-39.3 -40.6

Income tax on items that may not be reclassified to profit or loss (1) (2)

Items that may not be reclassified to profit or loss

Other comprehensive income

-1,156.5 2,428.9

-259.7 2,849.0

1,145.3 4,443.8

Consolidated comprehensive income

Attributable to: owners of the company s non-controlling interests s

2,424.8

2,845.6

4,443.1

4.1

3.4

0.7

2016 and 2015 as reported including The Body Shop. * Including The Body Shop over eight months in 2017. ** Including, in 2017, €20.4 million and - €21.5 million respectively from the revaluation of deferred tax in France following the change in the tax rate by 2022, and deferred (1) tax in the USA following the change in the tax rate at 1 January 2018. The tax effect is as follows: (2)

2017 37.3 -32.8 -107.9 -107.9 -103.4 4.5

2016 41.7 44.6 86.3 -39.3 -39.3 47.0

2015 -14.4 -14.4 -28.9 -205.3 -205.3 -234.1

€ millions

Financial assets available-for-sale

Cash flow hedges

Items that may be reclassified to profit or loss

Actuarial gains and losses

Items that may not be reclassified to profit or loss

TOTAL

REGISTRATION DOCUMENT / L'ORÉAL 2017

224