Universal Registration Document 2024

Glossary

Net financial income

Financial income is recognized by applying the usual rules, namely:

  •  dividends: on the date the distribution is approved by the General Shareholders’ Meeting;
  • financial income on current accounts, term deposits and bonds: as and when the income is acquired;
  • interests and dividends on marketable securities: on the date of receipt.
Non recurring items

In general, these include capital gains and losses on the sale of property, plant and equipment, and intangible and financial assets.

Note 3 Revenue

Billings are mainly composed of:

  • rent received on the building at 133 avenue des Champs-Élysées in Paris, France;
  • services invoiced to Groupe companies.

Note 4 Reversal of provisions and expenses transfers

Expense transfers mainly include re-invoicing of Groupe companies for the allocation of free Publicis Groupe shares to certain key Groupe managers as part of free share or stock option plans.

Note 5 Personnel costs

In 2024, personnel expenses include the compensation of the Chair and Chief Executive Officer and related expenses. They also include euro 113,423 thousand of costs associated with free share plans, the delivery of which in the form of existing shares entails an expense in the income statement. In 2023, these costs amounted to euro 55,856 thousand.