PERNOD-RICARD - URD 2021-22 EN

Pernod Ricard SA separate financial statements Notes to the Pernod Ricard SA separate financial statements

7.5

Notes to the Pernod Ricard SA separate financial statements

Note 1

Accounting policies

266

Breakdown of corporate income tax Note 14

272

Note 2

Property, plant and equipment

Increases and decreases in future tax Note 15 liabilities

and intangible assets

267

273

Note 3

Financial investments

268

Compensation Note 16

273

Note 4

Maturity of receivables and payables

268

Operating income Note 17

273

Note 5

Marketable securities

269

Financial income and expenses Note 18

273

Note 6

Prepaid expenses and deferred charges

269

Exceptional items Note 19

274

Note 7

Composition of share capital

269

Off-balance sheet commitments Note 20

274

Note 8

Shareholder equity

270

Average headcount at 30 June 2022 Note 21

275

Note 9

Provisions

270

Affiliates and associates at 30 June 2022 Note 22

276

Deferred income and adjustment accounts Note 10

271

Tax credit Note 23

277

Note 11

Accrued income and expenses

271

Events after the reporting period Note 24

277

Bonds Note 12

272

Bank debt Note 13

272

Pernod Ricard SA is a French public limited company ( Société Anonyme ), subject to all laws governing commercial companies in France, including in particular the provisions of the French Commercial Code. The Company is headquartered at 5 cours Paul Ricard, 75008 Paris, France and is listed on the Euronext exchange. The balance sheet total for the financial year ended 30 June 2022 was €15,746,952 thousand. The income statement for the financial year recorded a profit of €1,834,554 thousand. The financial year covered the 12-month period from 1 July 2021 to 30 June 2022.

7.

265

Pernod Ricard Universal Registration Document 2021-2022