PERNOD-RICARD - URD 2020-21

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

Bonds Note 12

Accrued interest (€ thousand)

Amount (US$ thousand)

Amount (€ thousand)

Maturity date

Total (€ thousand)

Rate

Bond of 29.09.2014

650,000 27.09.2024

10,482

Fixed 660,482

USD bond of 07.04.2011

-

-

07.04.2021

-

Fixed

-

USD bond of 25.10.2011

-

-

15.01.2022

-

Fixed

-

USD bond of 12.01.2012

800,000

673,174 15.07.2022

13,199

Fixed 686,373

USD bond of 12.01.2012

850,000

715,247 15.01.2042

18,148

Fixed 733,395

Bond of 28.09.2015

500,000 28.09.2023

7,089

Fixed 507,089

Bond of 24.10.2019

500,000 24.10.2023

-

Fixed 500,000

USD PANDIOS bond of 26.01.2016

-

-

26.01.2021

-

Variable

-

Bond 06.04.2020

1,000,000 07.04.2025

2,620

Fixed 1,002,620

Bond 24.10.2019

500,000 25.10.2027

1,712

Fixed

501,712

Bond 06.04.2020

1,000,000 08.04.2030

4,027

Fixed 1,004,027

Bond 24.10.2019

500,000 24.10.2031

2,997

Fixed 502,997

Bond of 17.05.2016

600,000 18.05.2026

1,085

Fixed 601,085

USD bond of 08.06.2016

600,000

504,881 08.06.2026

1,031

Fixed

505,912

TOTAL

7,143,302

62,390

7,205,692

Pernod Ricard redeemed three Bonds for a total amount of US$2,201 million during the year.

Bank debts Note 13 Syndicated loan

Bilateral loan On 23 March 2020, Pernod Ricard SA finalised a 1-year bilateral loan for €600 million with an optional 1-year extension clause. An amendment was signed on 8 April 2020, then on 12 February 2021 to extend the term of this facility by one year, i.e. to 23 March 2022. At 30 June 2021, no drawdowns had been made by Pernod Ricard SA.

On 14 June 2017, Pernod Ricard SA finalised a new 5-year multi-currency Revolving Credit Agreement for €2.5 billion. The new agreement meant that the syndicated loan from April 2012 could be refinanced in full. On 26 April 2019, in accordance with clause 6.1.6 of the agreement, the termwas extended by one year to 14 June 2024. At 30 June 2021, no drawdowns had been made by Pernod Ricard SA.

Breakdown of corporate income tax Note 14

Profit (loss) from continuing operations

Total

Exceptional items

(€ thousand)

Net profit/(loss) before tax

526,637

638,093

(111,456)

Tax and withholding tax

(735)

Tax on tax consolidation

131,384

PROFIT AFTER TAX

657,286

Within the framework of the tax consolidation, the tax loss carryforwards (tax basis) of the Pernod Ricard tax group amount to €(185) million.

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PERNOD RICARD UNIVERSAL REGISTRATION DOCUMENT 2020-2021