PERNOD RICARD - Universal Registration Document 2019-2020

7. PERNOD RICARD SA FINANCIAL STATEMENTS Notes to the Pernod Ricard SA financial statements

Notes to the Pernod Ricard SA financial statements 7.5

DETAILED CONTENTS FOR THE NOTES

Accounting policies NOTE 1

231

Bank debt NOTE 13

237

Intangible assets and property, plant NOTE 2 and equipment

Breakdown of corporate income tax NOTE 14

237

232

Increases and decreases in future tax NOTE 15 liabilities

Financial assets NOTE 3

232

238

Maturity of receivables and payables NOTE 4

233

Compensation NOTE 16

238

Marketable securities NOTE 5

234

Operating income NOTE 17

238

Prepaid expenses and deferred charges NOTE 6

234

Financial income and expenses NOTE 18

238

Composition of share capital NOTE 7

234

Exceptional items NOTE 19

239

Shareholders’ equity NOTE 8

234

 Off-balance sheet commitments NOTE 20

239

Provisions NOTE 9 235 Deferred income and adjustment accounts NOTE 10 236 Accrued income and expenses NOTE 11 236 Bonds NOTE 12 237

Average headcount at 30 June 2020 NOTE 21

240

Affiliates and associates at 30 June 2020 NOTE 22

241

Tax credit NOTE 23

242

Subsequent Events NOTE 24

242

Pernod Ricard SA is a French public limited company (société anonyme), subject to all laws governing commercial companies in France, and particularly to the provisions of the French Commercial Code. The Company is headquartered at 5 cours Paul Ricard, 75008 Paris and is listed on Euronext. The balance sheet total for the financial year which ended 30 June 2020 was €17,239 million. The income statement for the year recorded a profit of €1,178 million. The financial year covered the 12-month period from 1 July 2019 to 30 June 2020.

Pernod Ricard Universal Registration Document 2019-2020 230