PERNOD-RICARD - URD 2020-21

____ 6. CONSOLIDATED FINANCIAL STATEMENTS NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

6.

Bonds

Carrying amount at 30.06.2021 (€ million)

Interest rate

Issue date

Maturity

Nominal amount

800 MUSD

4.25% 12.01.2012

15.07.2022

696

500 MEUR

1.88% 28.09.2015 28.09.2023

506

500 MEUR

0.00% 24.10.2019

24.10.2023

499

650 MEUR

2.13% 29.09.2014 27.09.2024

659

250 MEUR

1.13% 27.04.2020 07.04.2025

253

750 MEUR

1.13% 01.04.2020 07.04.2025

746

600 MEUR

1.50% 17.05.2016

18.05.2026

599

600 MUSD

3.25% 08.06.2016 08.06.2026

509

500 MEUR

0.50% 24.10.2019

24.10.2027

499

600 MUSD

1.25% 01.10.2020 01.04.2028

502

250 MEUR

1.75% 27.04.2020 08.04.2030

264

750 MEUR

1.75% 01.04.2020 08.04.2030

747

900 MUSD

1.63% 01.10.2020 01.04.2031

751

500 MEUR

0.88% 24.10.2019

24.10.2031

495

850 MUSD

5.50% 12.01.2012

15.01.2042

720

500 MUSD

2.75% 01.10.2020 01.10.2050

409

TOTAL BONDS

8,857

Offsetting of financial assets and financial liabilities 7. The table below shows the amounts of financial assets and financial liabilities before and after offsetting. The amounts offset in the balance sheet were established in accordance with IAS 32. Accordingly, financial assets and financial liabilities are offset and the net amount is shown in the

balance sheet if and only if the Group has a legally enforceable right to offset the recognised amounts, and if it intends to settle the net amount. The assets and liabilities offset stem from the multi-currency cash pooling implemented within the Group.

Impact of master netting

Amounts offset in the balance sheet

Net amounts in the balance sheet

Financial instruments received as collateral

Net amounts

Gross financial assets

agreements and similar agreements

At 30.06.2020 € million

under IFRS 7

Assets Cash and cash equivalents

2,125

(190)

1,935

-

-

-

Liabilities Bank debts

786

(190)

596

-

-

-

Impact of master netting

Amounts offset in the balance sheet

Net amounts in the balance sheet

Financial instruments received as collateral

Net amounts

Gross financial assets

agreements and similar agreements

30.06.2021 € million

under IFRS 7

Assets Cash and cash equivalents

2,290

(212)

2,078

-

-

-

Liabilities Bank debts

441

(212)

229

-

-

-

220

PERNOD RICARD UNIVERSAL REGISTRATION DOCUMENT 2020-2021