ASIC Corporations (L’Oréal SA Employee Share Scheme Disclosure) Instrument 2024/296 (Cth)

ASIC Corporations (L'Oréal SA Employee Share Scheme Disclosure) Instrument 2024/296 I, Amanda Zeller, delegate of the Australian Securities and Investments Commission, make the following notifiable instrument.

Date 1 May 2024

Amanda Zeller

Contents

Part 1—Preliminary 1 Name of notifiable instrument 2 Commencement 3 Authority 4 Definitions Part 2—Declaration 7 Modified definition of ESS interest Part 3—Repeal 8 Repeal

Part 1—Preliminary

1 Name of notifiable instrument This is the ASIC Corporations (L'Oréal SA Employee Share Scheme Disclosure) Instrument 2024/24-0296.

2 Commencement This instrument commences on the day after it is registered on the Federal Register of Legislation. Note: The register may be accessed at www.legislation.gov.au.

3 Authority This instrument is made under subsection 1100ZK(2) of the Corporations Act 2001.

4 Definitions In this instrument: Act means the Corporations Act 2001. FCPE means a collective employee investment vehicle known as a 'fonds commun de placement d'entreprise' that is approved by the Autorité des Marchés Financiers in France as a vehicle to make offers of financial products to certain employee participants (including any fonds commun de placement d'entreprise that are formed on a temporary basis). L'Oréal Employee Share Plan FCPE means an FCPE: (a) that holds or will hold shares in L'Oréal SA; and (b) units in which are or were offered to L'Oréal Group employees in connection with the L'Oréal Group Savings Plan, and includes any FCPE that is formed on a temporary basis in relation to the L'Oréal Group Savings Plan, and which will merge with the L'Oréal Employee Share Plan FCPE. L'Oréal Group means L'Oréal SA and all subsidiaries of L'Oréal SA which are controlled by L'Oréal SA and included in the scope of consolidation of L'Oréal SA's financial statements. L'Oréal Group Savings Plan means the L'Oréal SA plan in which the L'Oréal Employee Share Plan FCPE has been created and in relation to which shares of L'Oréal SA will be subscribed for and held by a FCPE. L'Oréal SA means L'Oréal S.A., a company incorporated in France with registration number 632 012 100 and listed on the Euronext Paris exchange.