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Payment of the 2019 dividend


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2019 consolidated financial statements and statutory auditors report

Payment of the 2019 dividend 
The Shareholders’ Meeting of April 25, 2019 held in Paris approved the proposed dividend relating to the 2018 fiscal year of €1.94 per 
share in cash.
Note 15. Other non-current provisions and 
liabilities and legal and arbitration proceedings 
Note 15.1. Accounting principles 
Other provisions 
Other provisions consist of provisions and investment subsidies. 
Provisions are recognized when the Group has a present obligation resulting from a past event, it is probable that this obligation will 
result in a net outflow of resources to settle the obligation and the amount of the obligation can be reliably estimated. Danone also 
presents in Other provisions the "current" portion since it is not material and does not disclose information on provisions recognized if it 
deems such disclosure would seriously prejudice its position as regards the resolution of the matter that is the subject of the provision.
For each obligation, the amount of the provision recognized as of the reporting date reflects manageme
nt’s best estimate, as of that 
date, of the probable outflow of resources required to settle said obligation. If payment is made to settle the obligation or an outflow of 
resources is no longer probable, the provision is reversed (to reflect, respectively, the use or non-use of the provision). 
Other non-current liabilities 
Other non-current liabilities correspond to liabilities for uncertain income tax positions pursuant to IFRIC 23. They are recognized 
depending on whether it is probable that they will crystallize, without taking into account the probability that they will not be detected by 
the tax authorities. Their measurement must reflect management's best estimate as to their actual amount when they ultimately 
crystallize. They must be recognized on the basis of their most probable value or a weighted average of the values under various 
scenarios. 



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