PERNOD-RICARD - URD 2021-22 EN

Annual consolidated financial statements Notes to the consolidated financial statements

Financial instruments Note 4.9

1.

Fair value of financial instruments

Breakdown by accounting classification

30.06.2021

Fair value through share

Fair value through profit or loss

Liabilities at amortised cost

Assets at amortised cost

Measurement level

holder equity

Carrying amount

Fair value

€ million

Assets

Shareholder equity instruments

Levels 1 and 3

-

286

-

-

286

286

Guarantees, deposits, investment-related loans and receivables Trade receivables and other operating receivables

-

-

106

-

106

106

- -

- -

1,126

- - - -

1,126

1,126

Other current assets

413

413

413

Derivative instruments – assets

Level 2 Level 1

29

43

- -

72

72

Cash and cash equivalents

2,078

-

2,078

2,078

Liabilities

Bonds

- - -

- - - -

- - - -

8,857

8,857

9,399

Bank debt

229 508

229 508

229 508

Lease liability

Derivative instruments – liabilities

Level 2

6

-

6

6

Breakdown by accounting classification

30.06.2022

6.

Fair value through share

Fair value through profit or loss

Liabilities at amortised cost

Assets at amortised cost

Measurement level

holder equity

Carrying amount

Fair value

€ million

Assets

Shareholder equity instruments

Levels 1 and 3

-

345

-

-

345

345

Guarantees, deposits, investment-related loans and receivables Trade receivables and other operating receivables

-

-

170

-

170

170

- -

- -

1,388

- - - -

1,388

1,388

Other current assets

435

435

435

Derivative instruments – assets

Level 2 Level 1

21

15

- -

37

37

Cash and cash equivalents

2,527

-

2,527

2,527

Liabilities

Bonds

- - -

- - -

- - - -

10,079 10,079

9,291

Bank debt

585 507

585 507

585 507

Lease liability

Derivative instruments – liabilities

Level 2

18

9

-

27

27

235

Pernod Ricard Universal Registration Document 2021-2022