PERNOD-RICARD - URD 2021-22 EN

6. Annual consolidated financial statements Notes to the consolidated financial statements

6.6

Notes to the consolidated financial statements

Detailed contents for the notes

Note 1

Accounting policies and significant events

207 207 209

Note 5

Notes to the cash flow statement

241

Accounting policies and principles Note 1.1 Significant events during the financial year Note 1.2

Note 6

Additional information

241 241 242 245 247 247 249 249

Shareholder equity Note 6.1 Share-based payments Note 6.2

Note 2

Segment information

210

Off-balance sheet commitments Note 6.3

Note 3

Notes to the income statement

211 211 212 212 214 214 215 215 218 219 221 222 223 223 230 235 238 241

Contingent liabilities Note 6.4

Other operating income/(expenses) Note 3.1

Disputes Note 6.5

Financial income/(expense) Note 3.2 Corporate income tax Note 3.3

Related parties Note 6.6

Events after the reporting period Note 6.7

Earnings per share Note 3.4 Expenses by type Note 3.5

Fees of the Statutory Auditors and members Note 6.8 of their network for the 12-month financial year

249

Note 4

Notes to the balance sheet

Note 7

Consolidation scope

250 250 250

Intangible assets and goodwill Note 4.1 Property, plant and equipment Note 4.2

Consolidation scope Note 7.1

Financial assets Note 4.3

List of main consolidated companies Note 7.2

Inventories and work in progress Note 4.4 Trade receivables and other operating Note 4.5 receivables

Other current assets Note 4.6

Provisions Note 4.7

Financial liabilities Note 4.8 Financial instruments Note 4.9

Interest rate, foreign exchange Note 4.10 and commodity derivatives

Other current liabilities Note 4.11.

Pernod Ricard SA is a French public limited 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 the Euronext exchange. The annual consolidated financial statements reflect the accounting position of Pernod Ricard and its affiliates (the “Group”). They are reported in millions of euros (€), rounded to the nearest million. The Group manufactures and sells wines and spirits. The Board of Directors approved the annual consolidated financial statements for the financial year ended 30 June 2022 on 31 August 2022.

206

Pernod Ricard Universal Registration Document 2021-2022