PERNOD RICARD - Universal Registration Document 2019-2020

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

Marketable securities NOTE 5

At 30.06.2019

Acquisitions  (1)

Capital transaction Reclassification Exercises/disposals  (2)

At 30.06.2020

€ thousand or in quantities Pernod Ricard shares

Quantity Value Quantity Value Quantity Value Quantity Value Quantity

Value Quantity Value

-

-

-

-

-

-

-

-

-

-

-

-

Gross value 1,533,703 188,949 510,008 67,819

(227,152) (30,699)

(841,155)

(112,882)

975,404 113,187

Impairment

-

-

-

-

-

-

-

-

-

-

-

-

NET VALUE 1,533,703 188,949 510,008 67,819

-

- (227,152) (30,699) (841,155) (112,880) 975,404 113,187

Of which €37 million for the 2016 plan and €31 million for the 2019 plan. (1) Of which €(6) million for the exercise of stock options (2015 plan), €(37) million for the vesting of bonus shares (2015 plans) and €(67) million linked to the employee share (2) ownership plan Accelerate.

Prepaid expenses and deferred charges NOTE 6

At 30.06.2019

Increases

Decreases

At 30.06.2020

€ thousand

Prepaid expenses

7,229

-

(4,796)

2,433

Bond redemption premiums

14,543

17,839

(3,637)

28,745

Unrealised foreign exchange losses  (1)

608,760

552,960

(608,760)

552,960

TOTAL 584,138 The €553 million asset arising from currency translation adjustments at 30 June 2020 is attributable mainly to the revaluation of assets and liabilities at the closing (1) euro/US dollar exchange rate on 30 June 2020. 630,532 570,799 (617,193)

Composition of share capital NOTE 7

At 30 June 2020, the share capital comprised 265,421,592 shares with a par value of €1.55 per share. The total share capital thus amounted to €411,403,467.60.

Shareholders’ equity NOTE 8

Changes in accounting policies

Allocation of net profit

Payment of dividends Results 2020

At 30.06.2019

At 30.06.2020

€ thousand

Capital

411,403

-

-

-

-

411,403

Share premiums

3,039,030

-

-

-

-

3,039,030

Statutory reserves

41,140

-

-

-

-

41,140

Regulated reserves

179,559

-

-

-

-

179,559

Other reserves

195,013

-

-

-

-

195,013

Retained earnings

2,266,946

325,726

-

(823,821)

-

1,768,851

Profit for the financial year

325,726

(325,726)

-

-

1,177,954

1,177,954

Interim dividends to be paid  (1)

(311,314)

-

-

3,719

-

(307,595)

TOTAL 6,505,355 At its meeting in April 2020, the Board of Directors decided to pay an interim dividend of €1.18 per share in respect of FY20, i.e. a total of €308 million. This interim (1) dividend was paid on 10 July 2020. 6,147,503 - - (820,102) 1,177,954

Pernod Ricard Universal Registration Document 2019-2020 234