5 NOTE 16. Fees accruing to auditors and members of their networks payable by the Group FEES FOR THE 2021 FINANCIAL YEAR € millions excl. VAT PricewaterhouseCoopers Deloitte & Associés Auditor PricewaterhouseCoopers Audit Network Auditor Deloitte & Associés Network 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 €  millions excl. VAT PricewaterhouseCoopers Deloitte & Associés Auditor PricewaterhouseCoopers Audit Network Auditor Deloitte & Associés Network 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. L ’ ORÉAL I UNIVERS AL REGISTRATION DOCUMENT 2021 339 2021 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements