Universal Registration Document 2024

Glossary

Publicis Groupe SA (the “Company”) is a French limited liability Company (société anonyme) with a Board of Directors, governed by Articles L. 225-17 to L. 225-56 of the French Commercial Code. The headquarters is located at 133, avenue des Champs-Élysées, 75008 Paris, France.

The Company’s consolidated financial statements include the Company and its subsidiaries (collectively referred to as “the Groupe”). The Groupe operates across the entire marketing and communications value chain, from strategic consulting to execution. The Groupe’s strategy is to be its clients’ preferred partner thanks to an integrated approach enabling them to increase their market share and accelerate their development in a new era of commerce.

Note 1 Accounting policies and methods

Pursuant to Regulation (EC) 1606/2002 of July 19, 2002, the Groupe’s 2024 consolidated financial statements were prepared in accordance with the IAS/IFRS international accounting standards approved by the European Union as of the closing date and that were mandatory at that date.

The 2024 consolidated financial statements and the accompanying notes were approved by the Board of Directors at its February 3, 2025 meeting. They will be submitted for approval by the shareholders at the General Shareholders’ Meeting on May 27, 2025.

1.1 New applicable standards and interpretations
Compliance with IFRS standards as adopted by the European Union and IFRS standards published by the IASB

The accounting principles applied to prepare the annual consolidated financial statements for the financial year ended December 31, 2024 comply with the IFRS standards and IFRIC interpretations as adopted by the European Union as of December 31, 2024.

For the periods presented, the standards and interpretations adopted by the European Union are aligned with those published by the International Accounting Standards Board (IASB), except for texts currently being endorsed, which have no impact on the Groupe’s financial statements. Thus, the Groupe’s financial statements comply with both IFRS standards adopted by the European Union and those endorsed by the IASB.

Application of new standards and interpretations

The Groupe’s application of the new standards and interpretations adopted by the European Union during financial year 2024 or whose application is mandatory no later than December 31, 2024 has no material impact on the Groupe’s financial statements and concerns:

  • the amendments to IAS 1 - Classification of liabilities as current or non-current;
  • the amendments to IFRS 16 - Lease liability in a sale and leaseback;
  • the amendments to IAS 7 and IFRS 7 - Supplier finance arrangements;
Future changes in accounting standards

The following new standards, amendments to standards and interpretations have been published and are not mandatory as of December 31, 2024. The Groupe does not apply them in advance:

  • the amendments to IAS 21 - Lack of exchangeability (published by the IASB on August 15, 2023, applicable to financial years beginning on January 1, 2025);
  • the amendments to IFRS 9 and IFRS 7 - Classification and measurement of financial Instruments (published by the IASB on May 30, 2024, applicable to financial years beginning on January 1, 2026 subject to approval by the European Union);
  • IFRS - Targeted amendments to IFRS (annual improvements), applicable to financial years beginning on January 1, 2026 (subject to approval by the European Union);
  • IFRS 18 - Presentation and disclosures in the financial statements (published by the IASB on April 9, 2024, applicable to financial years beginning on January 1, 2027 subject to approval by the European Union);
  • IFRS 19 - Subsidiaries without public accountability (published by the IASB on May 9, 2024, applicable to financial years beginning on January 1, 2027 subject to approval by the European Union).

The Groupe does not expect that the adoption of the aforementioned IFRS standards will have a major impact on the financial statements of future periods, except for IFRS 18, whose potential impact is currently being evaluated.