PERNOD RICARD - Universal Registration Document 2019-2020

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

Bonds NOTE 12

Accrued interest (€ thousand)

Amount ($ thousand)

Amount (€ thousand)

Maturity date

Total (€ thousand)

Rate

Bond of 29.09.2014

650,000 27.09.2024

10,492

Fixed

660,492

Bond of 20.03.2014

0 22.06.2020

-

Fixed

-

USD bond of 07.04.2011

500,000

446,508 07.04.2021

5,963

Fixed

452,471

USD bond of 25.10.2011

1,500,000 1,339,525 15.01.2022

27,512

Fixed 1,367,037

USD bond of 12.01.2012

800,000

714,413 15.07.2022

14,013

Fixed

728,426

USD bond of 12.01.2012

850,000

759,064 15.01.2042

19,269

Fixed

778,333

Bond of 28.09.2015

500,000 28.09.2023

7,095

Fixed

507,095

Bond of 24.10.2019

500,000 24.10.2023

-

Fixed

500,000

USD PANDIOS bond of 26.01.2016

201,000

179,496 26.01.2021

2,642

Variable

182,138

Bond 06.04.2020

1,000,000 07.04.2025

2,651

Fixed 1,002,651

Bond 24.10.2019

500,000 25.10.2027

1,715

Fixed

501,715

Bond 06.04.2020

1,000,000 08.04.2030

4,123

Fixed 1,004,123

Bond 24.10.2019

500,000 24.10.2031

3,000

Fixed

503,000

Bond of 17.05.2016

600,000 18.05.2026

1,085

Fixed

601,085

USD bond of 08.06.2016

600,000

535,810 08.06.2026

1,094

Fixed

536,904

TOTAL

9,224,816

100,654

9,325,470

Bank debt NOTE 13 Syndicated loan

Bilateral loan On 23 March 2020, Pernod Ricard SA finalised a new 1-year bilateral loan for €600 million with an optional 1-year extension clause. An amendment was signed on 9 April 2020. At 30 June 2020, no drawdowns had been made by Pernod Ricard SA.

On 14 June 2017, Pernod Ricard SA finalised a new 5-year multi-currency Revolving Credit Agreement for €2.5 billion. The new agreement meant that the syndicated loan from April 2012 could be refinanced in full. On 26 April 2019, in accordance with clause 6.1.6 of the agreement, the term was extended by one year to 14 June 2024. At 30 June 2020, no drawdowns had been made by Pernod Ricard SA.

Breakdown of corporate income tax NOTE 14

Profit (loss) from continuing operations

Total

Exceptional items

€ thousand

Net profit/loss before tax

1,014,607

1,079,169

(64,563)

Additional contribution

(3,154)

Income tax prior to consolidation

166,502

PROFIT AFTER TAX

1,177,955

1,079,169

(64,563)

Within the framework of the tax consolidation, the tax loss carryforwards (tax basis) of the Pernod Ricard tax group amount to €(252) million.

Pernod Ricard Universal Registration Document 2019-2020 237