Universal Registration Document 2024

Glossary

Note 8 Non-current income and expenses

(en millions d’euros) 2024 2023
Non-current income and (expenses)

Non-current income and (expenses)

2024

14

Non-current income and (expenses)

2023

(206)

Capital gains (losses) on disposal of assets

Capital gains (losses) on disposal of assets

2024

1

Capital gains (losses) on disposal of assets

2023

4

Total non-current income and (expenses)

Total non-current income and (expenses)

2024

15

Total non-current income and (expenses)

2023

(202)

In 2024, other non-current income and expenses mainly correspond to income of euro 14 million generated by the contribution of the exclusive right to use Citrus and Epsilon technologies to Unlimitail (see Note 15).

In 2023, other non-current income and expenses corresponded mainly to the cost of the settlement reached between the attorneys general of the 50 US States, the District of Columbia and certain US territories concerning the work carried out by the former advertising agency, Rosetta (merged with Publicis Health LLC), on behalf of opioid manufacturers. Under this settlement, the expense of euro 203 million/USD 220 million broke down as follows: USD (343) million to the States, USD (7) million to costs of the attorneys general for the costs of the investigation and other ancillary costs, offset by an insurance reimbursement of USD 130 million/euro 120 million (see also Note 22).

Note 9 Financial result

(en millions d’euros) 2024 2023
Interest expenses on loans and bank overdrafts

Interest expenses on loans and bank overdrafts

2024

(122)

Interest expenses on loans and bank overdrafts

2023

(120)

Income from cash and cash equivalents

Income from cash and cash equivalents

2024

135

Income from cash and cash equivalents

2023

152

Income (expenses) on derivatives

Income (expenses) on derivatives

2024

39

Income (expenses) on derivatives

2023

46

Financial debt expenses Financial debt expenses

2024

(122)
Financial debt expenses

2023

(120)
Financial debt income Financial debt income

2024

174
Financial debt income

2023

198
Cost of net financial debt

Cost of net financial debt

2024

52

Cost of net financial debt

2023

78

Interest expense on lease liabilities

Interest expense on lease liabilities

2024

(84)

Interest expense on lease liabilities

2023

(79)

Change in fair value of financial assets

Change in fair value of financial assets

2024

10

Change in fair value of financial assets

2023

(1)

Foreign exchange gains (losses) and change in the fair value of derivatives

Foreign exchange gains (losses) and change in the fair value of derivatives

2024

1

Foreign exchange gains (losses) and change in the fair value of derivatives

2023

(7)

Other

Other

2024

(8)

Other

2023

(12)

Other financial income and expenses

Other financial income and expenses

2024

(81)

Other financial income and expenses

2023

(99)

Financial result excluding revaluation of earn-out commitments

Financial result excluding revaluation of earn-out commitments

2024

(29)

Financial result excluding revaluation of earn-out commitments

2023

(21)

Revaluation of earn-out commitments

Revaluation of earn-out commitments

2024

35

Revaluation of earn-out commitments

2023

12

Financial result

Financial result

2024

6

Financial result

2023

(9)