PERNOD-RICARD - URD 2020-21

____ 7. PERNOD RICARD SA FINANCIAL STATEMENTS NOTES TO THE PERNOD RICARD SA PARENT COMPANY FINANCIAL STATEMENTS

7.5

Notes to the Pernod Ricard SA Parent Company financial

statements

DETAILED CONTENTS FOR THE NOTES

Bank debts Note 13

Note 1

Accounting policies

252

258

Note 2

Property, plant and equipment

Breakdown of corporate income tax Note 14

258

and intangible assets

253

Increases and decreases in future tax Note 15 liabilities

Note 3

Financial assets

254

259

Maturity of receivables and payables

Note 4

254

Compensation Note 16

259

Note 5

255

Operating income Note 17

259

Marketable securities

Note 6

Prepaid expenses and deferred charges

255

Financial (income)/expenses Note 18

259

Note 7

Composition of share capital

255

Exceptional items Note 19

260

Note 8

Shareholders’ equity

256

Off-balance sheet commitments Note 20

260

Note 9

Provisions

256

Average headcount at 30 June 2021 Note 21

261

Deferred income and adjustment accounts Note 10

257

Affiliates and associates at 30 June 2021 Note 22

262

Accrued income and expenses Note 11

257

Tax credits Note 23

263

Bonds Note 12

258

Subsequent events Note 24

263

Pernod Ricard is a French Company ( Société Anonyme ), subject to all laws governing commercial companies in France, including in particular the provisions of the French Commercial Code. The Company is headquartered at 5, cours Paul Ricard, 75008 Paris, France and is listed on Euronext. The balance sheet total for the financial year ended 30 June 2021 was €14,945,682 million. The income statement for the year recorded a profit of €657,286 million. The financial year covered the 12-month period from 1 July 2020 to 30 June 2021.

251

PERNOD RICARD UNIVERSAL REGISTRATION DOCUMENT 2020-2021