PERNOD RICARD - Universal Registration Document 2019-2020

4.

Risk Management

4.1

Internal control and risk

Insurance and risk coverage 4.3 148 Insurance policies 4.3.1 148 Coverage 4.3.2 148 Resources provided by the Group 4.3.3

management

128

4.1.1 4.1.2

Definition of internal control Description of the internal control

128

environment

128

to manage the consequences of a claim, especially in the case of an industrial accident

Risk factors 4.2

130

149

4.2.1

Impact of the Covid-19 pandemic on Pernod Ricard’s key risk factors and outlook Description of key risk factors

Risks and disputes: 4.4

provisioning procedure

149

131 132

4.2.2

Financial and accounting 4.5 information

149

4.5.1

Preparation of the Group’s consolidated

financial statements

149

4.5.2

Preparation of Pernod Ricard’s parent

company financial statements

149

Section 127

Pernod Ricard Universal Registration Document 2019-2020