6 . GLOBAL INFORMATION RELATING TO SUBSIDIARIES AND INVESTMENTS Subsidiaries Other investments French Foreign French Foreign Book value of shares held: ● Gross (after revaluation) 792,837 9,424,518 436,351 9,009 ● Net 696,112 8,819,711 436,351 9,009 Amount of loans and advances granted 17,939 Amount of guarantees and security granted 7,122 4,427,229 Amount of dividends booked 534,096 2,634,339 378,838 1,971 6.6. OTHER INFORMATION RELATING TO THE FINANCIAL STATEMENTS OF  L’ORÉAL  S.A. 6.6.1. Expenses and charges falling under Article  223 quater of the French Tax Code The total amount of expenses and charges falling under Article 223 quater of the French General Tax Code and the amount of tax applicable to such expenses and charges are as follows: Expenses and charges €3.9 million Corresponding tax €1.1 million 368 L ’ ORÉAL I UNIVERSAL REGISTRATION DOCUMENT 2021 PARENT COMPANY FINANCIAL STATEMENTS Other information relating to the financial statements of L’Oréal S.A.