PERNOD-RICARD - URD 2021-22 EN

Annual consolidated financial statements Notes to the consolidated financial statements

Related parties Note 6.6

Transactions with associates and joint ventures were immaterial in the financial year ended 30 June 2022. The compensation paid to corporate officers and Executive Committee (COMEX) members in return for their services to the Group is detailed below:

30.06.2022

30.06.2021

€ million

Board of Directors (1)

1

1

Group Executive Committee Short-term benefits Post-employment benefits Share-based payments (2)

10

16

2 5

4

7

Total expenses recognised for the financial year

19

28

Directors’ compensation. (1) The cost of share-based payments corresponds to the expenses recognised in profit/loss over the period under stock options and performance shares (2) allocated to the members of the Group Executive Committee.

imposed departure clause subject to performance conditions, together with a maximum payment corresponding to 12 months’ compensation. These clauses were not implemented in the course of the past financial year.

In addition, the Executive Director is eligible for the following severance payments (the subject of a related-party agreement approved by the General Meeting of 17 November 2016): one-year non-compete clause, together with a payment corresponding to 12 months’ compensation;

Note 6.7

Events after the reporting period

There are no events after the reporting period having significant impact on the Group’s financial statements.

Fees of the Statutory Auditors and members of their network Note 6.8 for the 12-month financial year (1)

6.

KPMG

Deloitte & Associés

Other

Total

Amount (excluding tax)

Amount (excluding tax)

Amount (excluding tax)

Amount (excluding tax)

FY22

FY22

FY22

FY22

FY21

% FY21

% FY21

% FY21

%

€ million

Audit

Statutory Auditors, certification, review of individual and consolidated financial statements (3) Issuer (2) 0.7 0.7 19% 0.7 0.7

15% 0.0 0.0 0% 1.3

1.4 16%

Fully consolidated affiliates

2.5 3.1

2.6 73% 3.4 3.3 92% 4.1

3.6 75% 0.1 4.3 90% 0.1

0.2 80% 6.0 6.4 74% 0.2 80% 7.4 7.8 91%

Subtotal

Services other than the certification of financial statements (4) Issuer (2) 0.1 0.1 2% 0.2

0.3 0.2

6% 0.0 0.0 0% 0.3 0.4

4% 5%

Fully consolidated affiliates

0.4 0.2

6% 0.2

4% 0.0 0.1

20% 0.6 0.5

Including legal, tax, corporate

0.4

0.1

2% 0.2

0.1

2% 0.0 0.0 5% 0.5

0.2

2%

Subtotal

0.5 0.3 8% 0.4 0.5 10% 0.0 0.1

20% 0.9 0.8 9%

Total

3.6 3.6 100% 4.5 4.8 100% 0.2 0.3 100% 8.3

8.7 100%

For the period under review, this refers to services provided and recognised in the income statement during a financial year. (1) The issuer is understood to be the Parent Company. (2) Including the services of independent experts or members of the Statutory Auditors’ network employed to certify the financial statements. (3) This section sets out the procedures and services provided to the issuer or its affiliates by the Statutory Auditors or the members of their networks. They may be required (4) by law or by the provisions stipulated at the request of the Group or its affiliates and undertake to comply with the requirements of independence.

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Pernod Ricard Universal Registration Document 2021-2022