Dividends paid by VINCI SA to its shareholders in respect of 2024 and 2023 break down as follows
| 2024 | 2023 | |
|---|---|---|
| Dividend per share (in €) | Dividend per share (in €)
2024
|
Dividend per share (in €)
2023
|
| Interim dividend | Interim dividend 2024 1.05 |
Interim dividend 2023 1.05 |
| Final dividend | Final dividend 2024 3.70 (*) |
Final dividend 2023 3.45 |
| Net total dividend | Net total dividend 2024 4.75 |
Net total dividend 2023 4.50 |
| 2024
|
2023 |
|
| Amount of dividend (in € millions) | Amount of dividend (in € millions) 2024
|
Amount of dividend (in € millions) 2023
|
| Interim dividend | Interim dividend 2024 597 |
Interim dividend 2023 599 |
| Final dividend | Final dividend 2024 2,082 (**) |
Final dividend 2023 1,973 |
| Net total dividend | Net total dividend 2024 2,679 |
Net total dividend 2023 2,572 |
Accounting policies
Bonds, other loans and financial debt are recognised at amortised cost using the effective interest method. The effective interest rate is determined after taking account of redemption premiums and issuance expenses. Under this method, the interest expense is measured actuarially and reported under the cost of gross financial debt.
The economic benefit of a loan at a significantly below-market rate of interest, which is the case in particular for project finance granted by public sector organisations, is treated as a government grant and recognised as a reduction of the debt and the related investments, in accordance with IAS 20.
Certain financing contracts provide for early redemption options, for amounts that are always close to the amortised cost of the financial liabilities that are recognised as a result. Consequently, the Group does not recognise any derivative financial instrument separately from the original contracts.
The part at less than one year of borrowings is included in “Current borrowings”.
