2 . 2.6. SUMMARY STATEMENT OF TRADING BY DIRECTORS AND CORPORATE OFFICERS IN L’ORÉAL SHARES IN 2021 (Article 223-26 of the General Regulation of the Autorité des Marchés Financiers) Person concerned Description of the financial instrument Nature of transaction Number of transactions Total amount Jean-Paul Agon Chairman and Chief Executive Officer until 30 April 2021 Chairman of the Board of Directors since 1 May 2021 Equity securities Final vesting of free shares granted subject to performance conditions (ACAs)* 1 €0.00 Equity securities Other ** 3 €0.00 Equity securities Sale 7 €20,943,314.02 Mr Nicolas Hieronimus Director since 20 April 2021 Chief Executive Officer since 1 May 2021 Equity securities Final vesting of free shares granted subject to performance conditions (ACAs)*** 1 €0.00 Ms Virginie Morgon Director Equity securities Acquisition 1 €99,877.7 Mr Georges Liarokapis Director Employees Mutual Fund (FCPE) Acquisition 1 €22,309.55 Company (Nestlé) linked to Mr Paul Bulcke and Ms Béatrice Guillaume-Grabisch (Directors) Equity securities Sale**** 1 €8,904,000,000.00 * Delivery on 21 April 2021 of the ACAs Plan of 20 April 2017 (see section 2.4.4. “Summary table of Mr Jean-Paul Agon's remuneration, Chairman and Chief Executive Officer until 30 April 2021” of this document). ** Donations made by Mr Jean-Paul Agon. *** Delivery on 21 April 2021 of the ACAs Plan of 20 April 2017 (see section 2.4.6. “Summary table of the remuneration of Mr Nicolas Hieronimus, Chief Executive Officer from 1 May 2021” of this document). **** Transfer by Nestlé to L’Oréal of 22,260,000 L’Oréal shares as part of its redemption programme authorised by the Annual General Meeting of 20 April 2021 (see section 7.3. “Shareholder structure” and section 7.3.6. “ Buyback by he Company of its own shares” of this document). 2.7. S TATUTORY AUDITORS’ SPECIAL REPORT ON REGULATED AGREEMENTS (Annual General Meeting held to approve the financial statements for the year ended 31 December 2021) This is a translation into English of the statutory auditors’ report on regulated agreements issued in French and it is provided solely for the convenience of English speaking users. This report should be read in conjunction with, and construed in accordance with French law and professional auditing standards applicable in France. It should be understood that the agreements reported on are only those provided for by the French Commercial Code and that the report does not apply to those related-party transactions described in IAS 24 or other equivalent accounting standards. L'Oréal 14, rue Royale 75008 Paris To the L’Oréal Annual General Meeting, In our capacity as Statutory Auditors of your Company, we hereby report to you on regulated agreements. The terms of our engagement require us to communicate to you, based on information provided to us, the principal terms and conditions of those agreements brought to our attention or which we may have discovered during the course of our audit, as well as the reasons justifying that such agreements are in the Company’s interest, without expressing an opinion on their usefulness and appropriateness or identifying other such agreements, if any. It is your responsibility, pursuant to Article R.225-31 of the French Commercial Code (Code de commerce ), to assess the interest involved in respect of the conclusion of these agreements for the purpose of approving them. Our role is also to provide you with the information stipulated in Article R.225-31 of the French Commercial Code relating to the implementation during the past year of agreements previously approved by the Annual General Meeting, if any. We conducted the procedures we deemed necessary in accordance with the professional guidelines of the French National Institute of Statutory Auditors (Compagnie nationale des commissaires aux comptes) relating to this engagement. These procedures consisted in agreeing the information provided to us with the relevant source documents. 128 L ’ ORÉAL I UNIVERSAL REGISTRATION DOCUMENT 2021 CORPORATE GOVERNANCE Summary statement of trading by directors and corporate officers in L’Oréal shares in 2021
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