PERNOD-RICARD - URD 2020-21

SECTION ——— 04

RISK MANAGEMENT

4.1

INTERNAL CONTROL

4.3

INSURANCE AND RISK COVERAGE

170 170 170

AND RISK MANAGEMENT Definition of internal control Description of the internal control

150 150

4.3.1

Insurance policies

4.1.1 4.1.2

Coverage 4.3.2

Resources provided by the Group to manage 4.3.3 the consequences of a claim, especially in the case of an industrial accident

environment

150

171

4.2

RISK FACTORS

152

4.4

RISKS AND DISPUTES: PROVISIONING

4.2.1

Impact of the Covid-19 pandemic on Pernod Ricard’s key risk factors and outlook

PROCEDURE

171

153 154

4.5

FINANCIAL AND ACCOUNTING

Description of key risk factors 4.2.2

INFORMATION

171

4.5.1

Preparation of the Group’s consolidated

financial statements

171

Preparation of Pernod Ricard’s Parent 4.5.2 Company financial statements

171

149

PERNOD RICARD UNIVERSAL REGISTRATION DOCUMENT 2020-2021