PERNOD-RICARD - URD 2020-21

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

2.

Payables

Due in one year or less

Due in 1 to 5 years

Due in more than 5 years

Gross amount

(€ thousand)

Bonds (see Note 12 - Bonds)

7,205,692

62,390

4,428,055

2,715,247

Bank debts

-

-

-

-

Other debt

80

80

-

-

Trade payables

148,218

148,218

-

-

Taxes and social payables

62,721

62,721

-

-

Amounts due on non-current assets and related accounts

-

-

-

-

Other payables (1)

1,065,925

1,065,925

-

-

Deferred income

18,989

18,989

-

-

TOTAL

8,501,625

1,358,323

4,428,055

2,715,247

Mainly intra-group current account for €667 million and dividends payable for €346 million. (1)

Note 5

Marketable securities

Capital transaction

(€ thousand or quantities of Pernod Ricard shares)

At 30.06.2020 At 30.06.2021 Quantity Value Quantity Value Quantity Value Quantity Value Quantity Value Quantity Value Acquisitions (1) Reclassification Exercise/disposal (2)

Gross value 975,404 113,187 437,152 60,082

-

- (447,073) (46,584) 965,483 126,686

Impairment

-

-

-

-

-

-

-

-

-

-

-

-

NET VALUE 975,404 113,187 437,152 60,082

-

-

-

- (447,073) (46,584) 965,483 126,686

Of which €29 million for the 2017 plan and €31 million for the 2020 plan. (1) Of which €(4) million for the exercise of stock options (2015 plan), €(37) million for the vesting of bonus shares (2016 plans) and €(4) million for the exercise (2) of stock options (2016 plan).

Note 6

Prepaid expenses and deferred charges

At 30.06.2020

Increases

Decreases

At 30.06.2021

(€ thousand)

Prepaid expenses

2,433

3,785

-

6,218

Bond redemption premiums

28,745

-

(4,325)

24,420

Unrealised foreign exchange losses (1)

552,960

182,637

(552,960)

182,637

TOTAL

584,138

186,422

(557,285)

213,275

The €183 million in unrealised foreign exchange losses at 30 June 2021 is attributable mainly to the revaluation of assets and liabilities at the closing euro/US (1) dollar exchange rate on 30 June 2021.

Composition of share capital Note 7 At 30 June 2021, the share capital comprised 261,876,560 shares with a par value of €1.55 per share. The total share capital thus amounted to €405,908,668.

In July 2020, the Company reduced its share capital by cancelling 3,545,032 shares which it had previously held, acquired in particular as part of the Company’s share buyback programme.

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PERNOD RICARD UNIVERSAL REGISTRATION DOCUMENT 2020-2021