Dividend paid in 2025 for the 2024 Fiscal Year
The dividend paid in 2025 by Vivendi to its shareholders for the 2024 fiscal year was deducted in full from share premiums (primes d’émission, representing the entirety of additional paid-in capital, shown as a liability in the statement of financial position as of December 31, 2024. This distribution to shareholders, drawn exclusively from share premiums, constituted a repayment of premium within the meaning of Article 120, 3° of the French Code général des impôts. It did not constitute distributed income and was therefore not subject to taxation. Accordingly, the 2024 dividend paid in 2025 does not give rise to an Imprimé Fiscal Unique (IFU).