Universal Registration Document 2023

3.5 Related party transactions

The following explanations summarize all transactions since 2021 between Publicis Groupe and related parties.

None.

During 2023, the following transactions were carried out by Publicis Groupe with related parties:

(in millions of euros)	Revenue	Expenses
Viva Tech⁽¹⁾	Viva Tech ⁽¹⁾ Revenue 15	Viva Tech ⁽¹⁾ Expenses -
SCB TechX⁽²⁾	SCB TechX ⁽²⁾ Revenue 7	SCB TechX ⁽²⁾ Expenses -
Voilà⁽³⁾	Voilà ⁽³⁾ Revenue -	Voilà ⁽³⁾ Expenses -
Burell Communication Group⁽⁴⁾	Burell Communication Group ⁽⁴⁾ Revenue -	Burell Communication Group ⁽⁴⁾ Expenses 1
Weborama⁽⁵⁾	Weborama ⁽⁵⁾ Revenue -	Weborama ⁽⁵⁾ Expenses 5

During the previous two financial years, the following transactions were carried out by Publicis Groupe with related parties:

(in millions of euros)	2022 Financial Year	2021 Financial Year
unspecified	Revenue (expenses) from related parties
Viva Tech⁽¹⁾	11	7
Burell Communication Group⁽⁴⁾	(5)	3
SCB Tech X⁽²⁾	20	-
Voila⁽³⁾	3	-
Weborama⁽⁵⁾	(5)	(5)

The outstanding amounts with related parties in the statement of financial position as at December 31, 2023 were as follows:

(in millions of euros)	Receivables/loans	Liabilities
OnPoint Consulting, Inc.⁽⁶⁾	OnPoint Consulting, Inc. ⁽⁶⁾ Receivables/loans 4	OnPoint Consulting, Inc. ⁽⁶⁾ Liabilities -
Viva Tech⁽¹⁾	Viva Tech ⁽¹⁾ Receivables/loans 1	Viva Tech ⁽¹⁾ Liabilities 4
Zag Limited⁽⁷⁾	Zag Limited ⁽⁷⁾ Receivables/loans 3	Zag Limited ⁽⁷⁾ Liabilities -
Core 1 WML Ltd⁽⁸⁾	Core 1 WML Ltd ⁽⁸⁾ Receivables/loans -	Core 1 WML Ltd ⁽⁸⁾ Liabilities 1
SCB TechX⁽²⁾	SCB TechX ⁽²⁾ Receivables/loans 3	SCB TechX ⁽²⁾ Liabilities -
Other	Other Receivables/loans 8	Other Liabilities 1

Joint venture between MSL France and Les Echos Solutions, 50% owned by Publicis Groupe, for the purpose of organizing the “Viva Technology” event.
Entity 40% owned by Publicis Groupe.
Entity 50% owned by Publicis Groupe.
Entity 49% owned by Publicis Groupe.
Entity indirectly held by YCOR SCA in which Mr. Maurice Lévy, Chairman of the Supervisory Board of Publicis Groupe, has interests.
Entity 100% owned by Publicis Groupe.
Entity 19.5% owned by Publicis Groupe.
Entity 49.99% owned by Publicis Groupe.

3.5 Related party transactions