PERNOD RICARD - Universal Registration Document 2019-2020

6. CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

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

KPMG

Deloitte & Associés

Other items

Total

Amount (excluding tax)

Amount (excluding tax)

Amount (excluding tax)

Amount (excluding tax)

FY19 FY20

% FY19 FY20

% FY19 FY20

% FY19 FY20

%

€ million

Audit Statutory Auditors, certification, review of separate and consolidated financial statements (3) Issuer (2) 0.6 0.6 15% 0.6 0.7 13% 0

0 0% 1.2

1.2

14%

Fully consolidated affiliates

2.7 3.3

2.6 66% 3.2

3.4 68% 0.1

0.2 99% 6.0 6.2 68%

SUBTOTAL

3.2 81% 3.8 4.0 82% 0.1

0.2 99% 7.3

7.4 82%

Services other than the certification of financial statements (4) Issuer (2) 0 0.1

2% 0.4 17% 0.3

0.6 13%

0 0 0

0 0% 0.4

0.7

8%

Fully consolidated affiliates including legal, tax, corporate

0.8 0.7

0.7

0.3 0.2

5% 3%

0

1%

1.1

0.9 10%

0.5 13% 0.2

0 0% 0.8 0 1% 1.4 0.2 100% 8.7

0.7

8%

SUBTOTAL

0.8 0.8 19% 0.7

0.9 18% 0

1.7 18% 9.1 100%

TOTAL

4.1

4.0 100% 4.5 4.9 100% 0.1

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.

Consolidation scope NOTE 7

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 shareholders’ 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 shareholders’ 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.

Consolidation scope Note 7.1 The main changes to the Group’s scope of consolidation at 30 June 2020 are presented in Note 1.2 – Significant events during the financial year .

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Pernod Ricard Universal Registration Document 2019-2020