PERNOD RICARD - Universal Registration Document 2019-2020

6. CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

Movements in the year

Translation adjustments

Other movements 30.06.2019

30.06.2018 Acquisitions Allowances

Disposals

€ million

Land

341

4

-

(8)

1

5

343

Buildings

1,247

14

-

(33)

(1)

66

1,294

Machinery and equipment

1,883

68

-

(48)

2

103

2,006

Other property, plant and equipment  (1)

763

62

-

(38)

(3)

6

790

Assets in progress

233

202

-

(1)

0

(194)

241

Advance on property, plant and equipment

5

4

-

-

0

(1)

8

GROSS VALUE

4,473

353

-

(128)

(1)

(16)

4,681

Land

(34)

-

(2)

5

0

0

(32)

Buildings

(522)

-

(44)

29

0

0

(537)

Machinery and equipment

(1,136)

-

(106)

42

0

0

(1,198)

Other property, plant and equipment

(357)

-

(46)

35

1

1

(366)

Assets in progress

-

-

-

-

0

-

0

DEPRECIATION/IMPAIRMENT

(2,049)

-

(198)

111

2

1

(2,132)

PROPERTY, PLANT AND EQUIPMENT, NET

2,424

353

(198)

(17)

1

(15)

2,549

Including biological assets. (1)

Movements in the year

Trans- lation adjust- ments

Other move- ments 30.06.2020

of which right-of-use assets  (1)

IFRS 16 impacts  (1) 01.07.2019

Acqui- sitions

Allo- wances Disposals

30.06.2019

€ million

Land

343

53

396

3

-

0

(3)

4

399

51

Buildings

1,294

190

1,484

327

-

(19)

(23)

(1)

1,766

407

Machinery and equipment

2,006

11

2,017

92

-

(39)

(26)

140

2,186

41

Other property, plant and equipment

790

38

828

83

-

(36)

(12)

8

870

69

Assets in progress

241

241

161

-

0

(3)

(216)

182

-

Advance on property, plant and equipment

8

8

19

-

-

0

(3)

24

-

GROSS VALUE

4,681

292

4,973

685

-

(95)

(67)

(69)

5,427

567

Land

(32)

(32)

-

(9)

0

1

0

(40)

(7)

Buildings

(537)

(537)

(3)

(120)

16

10

12

(621)

(67)

Machinery and equipment

(1,198)

(1,198)

(4)

(123)

35

16

2

(1,272)

(20)

Other property, plant and equipment

(366)

(366)

(1)

(67)

33

5

(3)

(399)

(25)

Assets in progress

-

-

-

-

-

0

-

0

-

DEPRECIATION/ IMPAIRMENT

(2,132)

(2,132)

(8)

(319)

84

32

11

(2,332)

(119)

PROPERTY, PLANT AND EQUIPMENT, NET

2,549

292

2,841

677 (319)

(10)

(36)

(58)

3,095

448

See Note 1.1.2.1 on the first-time application of IFRS 16. (1)

185

Pernod Ricard Universal Registration Document 2019-2020