PERNOD-RICARD - URD 2021-22 EN

Annual consolidated financial statements Notes to the consolidated financial statements

The expense recognised for options/shares vested or in the process of being vested during the financial year (period from 1 July 2021 to 30 June 2022) is described below:

Stock option

Commen cement date for exercise of options

Subs cription or purchase price (€)

Outstanding options at 30.06.2022

expense for FY22 (€ thousand)

Presence of performance condition

Type of options

Number of beneficiaries

Expiry date

Stock options

Plan dated 09.11.2017 Plan dated 21.11.2018 Plan dated 08.11.2019 Plan dated 27.11.2020

Purchase Conditional

15 10.11.2021 09.11.2025 €126.53

56,100

198

Purchase Conditional

15 22.11.2022 21.11.2026 €137.78

86,009

545

Purchase Conditional

14 09.11.2023 08.11.2027

€162.79

125,578

766

Purchase Conditional

14 28.11.2024 27.11.2028

€154.11

136,711

804

Share expense for FY22 (€ thousand)

Outstanding shares at 30.06.2022

Presence of performance condition

Performance shares

Type of shares

Number of beneficiaries

Shares acquired from

Shares vested from

Plan dated 09.11.2017 Plan dated 21.11.2018 Plan dated 08.11.2019 Plan dated 27.11.2020 Plan dated 10.11.2021

Free

Conditional

1,000

10.11.2021

10.11.2021

0

1,971

Free

Conditional

958

22.11.2022

22.11.2022

180,499

5,464

Free

Conditional

820

09.11.2023

09.11.2023

155,783

5,371

Free

Conditional

754

28.11.2024

28.11.2024

255,186

8,287

Conditional and unconditional

Free

777

12.11.2024

12.11.2024

235,359

8,463

6.

The history of stock option plans that have not yet expired is presented in the “Corporate governance” section of the universal registration document. For vested stock option plans, the total number of options outstanding is 173,368, with an average remaining life of two years and four months.

As at 30 June 2022, the Group recognised an expense of €2.3 million in operating loss for the four stock option plans vested or in the process of vesting during the financial year, as well as an expense of €29.6 million in respect of the four performance share plans.

Annual expenses € million

30.06.2022

30.06.2021

Stock options – through a double entry to shareholder equity

2

2

Performance and bonus shares – through a double entry to shareholder equity

24

30

Total annual expenses

26

32

243

Pernod Ricard Universal Registration Document 2021-2022