PERNOD-RICARD - URD 2021-22 EN

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

Note 7

Consolidation scope

The annual consolidated financial statements include the financial statements of the Parent Company, Pernod Ricard SA, and those of entities controlled by the Parent Company (“the affiliates”). Control is the power to influence the financial and operating policies of an entity so as to obtain benefits from its activities, irrespective of the percentage held in the entity. Non-controlling interests in the net assets of consolidated affiliates are presented separately from Parent Company shareholder equity. Non-controlling interests include both the interests of minority shareholders at the date of the original business combination and minority interests in any subsequent changes to shareholder equity. Intragroup transactions and internal profits and losses relating to consolidated companies are eliminated. Companies over which the Group exercises significant influence are accounted for under the equity method.

Note 7.1

Consolidation scope

The main changes to the Group’s scope of consolidation at 30 June 2022 are presented in Note 1.2 – Significant events during the financial year .

Note 7.2

List of main consolidated companies

% interest 30.06.2022

% interest 30.06.2021

Consolidation method***

Companies

Country

Pernod Ricard SA

France Parent Company Parent Company

Laurenskirk (Pty) Ltd

South Africa South Africa

80

80

FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC FC

Pernod Ricard South Africa PTY Ltd

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 50

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 50

Black Forest Distillers GmbH

Germany Germany

Pernod Ricard Deutschland GmbH Pernod Ricard Andorra, SLU Pernod Ricard Angola, LDA Pernod Ricard Argentina SRL

Andorra

Angola

Argentina Armenia Australia Australia

Yerevan Brandy Company

Pernod Ricard Pacific Holding Pty Ltd Pernod Ricard Winemakers Pty Ltd

Pernod Ricard Austria GmbH Pernod Ricard Belgium SA

Austria

Belgium

Pernod Ricard Brasil Indústria e Comércio ltda.

Brazil

Pernod Ricard Bulgaria EOOD Corby Spirit and Wine Limited* Hiram Walker & Sons Limited

Bulgaria Canada Canada Canada

45.76

45.76

Pernod Ricard Canada Ltée

Pernod Ricard Chile SpA

Chile

Pernod Ricard (China) Trading Co., Ltd

China

Pernod Ricard Colombia SA

Colombia

Pernod Ricard Korea Imperial Company Ltd.

South Korea South Korea

Pernod Ricard Korea Ltd

Havana Club International SA Pernod Ricard Denmark A/S

Cuba

Denmark

Bodeboca SL

Spain Spain Spain Spain Spain

Drinksandco Marketplace, SLU

Pernod Ricard España

Pernod Ricard Winemakers España, SAU

Vermuteria de Galicia

80

80

Pernod Ricard Estonia OÜ

Estonia

100

100

250

Pernod Ricard Universal Registration Document 2021-2022