Universal Registration Document 2024

Glossary

Note 12 Goodwill

(in millions of euros) Gross value Impairment loss Net amount
December 31, 2022

December 31, 2022

Gross value

14,108

December 31, 2022

Impairment loss

(1,562)

December 31, 2022

Net amount

12,546

Acquisitions

Acquisitions

Gross value

273

Acquisitions

Impairment loss

-

Acquisitions

Net amount

273

Impairment loss(1)

Impairment loss

(1)

Gross value

-

Impairment loss

(1)

Impairment loss

(6)

Impairment loss

(1)

Net amount

(6)

Changes related to the revaluation of earn-outs during the allocation period(2)

Changes related to the revaluation of earn-outs during the allocation period(2)

Gross value

(23)

Changes related to the revaluation of earn-outs during the allocation period(2)

Impairment loss

-

Changes related to the revaluation of earn-outs during the allocation period(2)

Net amount

(23)

Disposals

Disposals

Gross value

-

Disposals

Impairment loss

-

Disposals

Net amount

-

Foreign exchange

Foreign exchange

Gross value

(410)

Foreign exchange

Impairment loss

42

Foreign exchange

Net amount

(368)

December 31, 2023

December 31, 2023

Gross value

13,948

December 31, 2023

Impairment loss

(1,526)

December 31, 2023

Net amount

12,422

Acquisitions

Acquisitions

Gross value

919

Acquisitions

Impairment loss

-

Acquisitions

Net amount

919

Impairment loss(1)

Impairment loss

(1)

Gross value

-

Impairment loss

(1)

Impairment loss

(4)

Impairment loss

(1)

Net amount

(4)

Changes related to the revaluation of earn-outs during the allocation period(2)

Changes related to the revaluation of earn-outs during the allocation period(2)

Gross value

(91)

Changes related to the revaluation of earn-outs during the allocation period(2)

Impairment loss

-

Changes related to the revaluation of earn-outs during the allocation period(2)

Net amount

(91)

Disposals

Disposals

Gross value

(1)

Disposals

Impairment loss

-

Disposals

Net amount

(1)

Foreign exchange

Foreign exchange

Gross value

675

Foreign exchange

Impairment loss

(77)

Foreign exchange

Net amount

598

December 31, 2024

December 31, 2024

Gross value

15,450

December 31, 2024

Impairment loss

(1,607)

December 31, 2024

Net amount

13,843

The net carrying amounts of goodwill by cash-generating unit or by group of cash-generating units are disclosed in note 7.