PERNOD-RICARD - URD 2021-22 EN

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

The table below shows the movements of financial assets, excluding derivative instruments:

Movements of the period

Foreign currency gains and losses

Other movements 30.06.2021

30.06.2020 Acquisitions Allowances Disposals

€ million

Other financial assets

273 101 219 593

(0)

- - - -

-

17

4

294 293

Shareholder equity instruments Loans, guarantees and deposits

51

(1)

(2) (6)

144

24 75

(11)

(119)

107

Gross value

(12)

9

28

694

Provisions for other financial assets Impairment losses recognised on available-for-sale financial assets Provisions on shareholder equity instruments Provisions for loans, guarantees and deposits

0

(0)

-

0

-

(0)

-

-

-

-

-

-

-

(7)

-

-

-

0

0

(7)

(63) (71)

- -

(1) (1)

- -

4 4

59 59

(2)

Provisions

(9)

Non-current financial assets, net

522

75

(1)

(12)

13

87

685

Movements of the period

Foreign currency gains and losses

Other movements 30.06.2022

30.06.2021 Acquisitions Allowances Disposals

€ million

Other financial assets

294 293

0

- - - -

0

3

(49) (79)

247 345

Shareholder equity instruments Loans, guarantees and deposits

113

3

20

107

57

7

10

3

171

Gross value

694

170

10

33

(125)

763

Provisions for other financial assets Provisions on shareholder equity instruments Provisions for loans, guarantees and deposits

(0)

-

(0)

-

0

-

(0)

(7)

-

-

-

(0)

7

(0)

(2)

- -

(0) (0)

(0) (0)

(0) (0)

(0)

(1) (1)

Provisions

(9)

7

Non-current financial assets, net

685

170

(0)

9

33

(118)

761

Other financial assets at 30 June 2022 included €239 million of plan surplus related to employee benefits, compared to €285 million at the end of June 2021. This change is mainly due to changes in actuarial assumptions over the period (see Note 4.7 – Provisions ).

At 30 June 2022, shareholder equity instruments consisted mainly of unconsolidated securities held by the Group and in particular those of Jumia Technologies AG, measured at fair value through shareholder equity in the amount of €37 million based on the closing share price of €5.83 on 30 June 2022 (compared with €25.61 per share on 30 June 2021).

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Pernod Ricard Universal Registration Document 2021-2022