PERNOD-RICARD_REGISTRATION_DOCUMENT_2017-2018

5

CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

CONSOLIDATED STATEMENT OF COMPREHENSIVE 5.2 INCOME

30.06.2018

30.06.2017

€ million

Net profit for the period

1,421

1,603

Non-recyclable items Actuarial gains/(losses) related to defined benefit plans

(63) (65)

257 321 (64)

Amount recognised in shareholders’ equity

Tax impact

2

Recyclable items Net investment hedges

2 2

1 1

Amount recognised in shareholders’ equity

Tax impact

-

-

Cash flow hedges (1)

38 56

18 26 (8)

Amount recognised in shareholders’ equity

Tax impact

(18)

Available-for-sale assets

0 1 0

0 0 0

Unrealised gains and losses recognised in shareholders’ equity

Tax impact

Translation differences

(390) (413) 1,008

(178)

Other comprehensive income for the period, net of tax

99

COMPREHENSIVE INCOME FOR THE PERIOD

1,701

O/w: Group share ●

982

1,680

Non-controlling interests ●

26

21

Including €(1) million recycled to net profit for FY18. (1)

153

PERNOD RICARD REGISTRATION DOCUMENT 2017/2018