Universal Registration Document 2022

Note 4 Personnel costs and headcount

Personnel costs include salaries, wages, commissions, bonuses, profit-sharing, paid leave, as well as estimated bonuses and expenses related to share-based payments (stock option plans, free share plans) and pension expenses (excluding the net effect of discounting presented in other financial income and expenses).

/ Breakdown of headcount at December 31 by geographic region 

/ Breakdown of headcount at December 31 by function (in %)

Note 5 Other operating costs

Other operating costs include all external expenses other than production and media buying when the Groupe acts as an agent, this includes:

• pass-through costs amounting to euro 1,519 million in 2022,versus euro 1,242 million in 2021;
• costs directly attributable to the services rendered amounting to euro 467 million in 2022, versus euro 504 million in 2021.

It also includes taxes other than income taxes, duties and other payments and increases and reversals of provisions.