PERNOD-RICARD_REGISTRATION_DOCUMENT_2017-2018

5

CONSOLIDATED FINANCIAL STATEMENTS CHANGES IN CONSOLIDATED SHAREHOLDERS’ EQUITY

CHANGES IN CONSOLIDATED 5.4 SHAREHOLDERS’ EQUITY

Equity attributable to equity holders of the Parent

Currency translation adjus- tments

Total share- holders’ equity

Conso- lidated reserves

Actuarial gains and losses

Changes in fair value

Non- controlling interests

Treasury shares

Capital Premiums

€ million

Opening position on 01.07.2016

411 3,052 10,198 (133)

(95)

177

(273)

13,337

169 13,506

Restatement for IAS 16 and IAS 41 (1)

-

-

(99)

-

-

-

-

(99)

-

(99)

Opening position on 01.07.2016 restated Comprehensive income for the period Share-based payments (Acquisition)/disposal of treasury shares Dividends and interim dividends distributed Changes in scope of consolidation Capital increase

(95)

177

(273)

13,239

169 13,407

411 3,052 10,100 (133)

- - -

(65)

38 (385)

- - -

982

26 1,008

- - -

1,393

-

- -

- -

- -

-

- -

-

34

34

34

- -

- -

- -

- -

- -

- -

2

2

- -

2

Sale and repurchase agreements

(37)

(37)

(37)

-

-

(507)

-

-

-

-

(507)

(16)

(523)

-

-

-

-

-

-

-

-

-

-

Other transactions with non-controlling interests

- -

- -

(5)

- -

- -

- -

- -

(5)

2 0

(4)

Other movements

0

0

0

CLOSING POSITION ON 30.06.2017

411 3,052 11,014 (198)

(56)

(208)

(309)

13,706

180 13,886

Impact of the amendments to IAS 16 and IAS 41 (1)

Equity attributable to equity holders of the Parent

Currency translation adjus- tments

Total share- holders’ equity

Conso- lidated reserves

Actuarial gains and losses

Changes in fair value

Non- controlling interests

Treasury shares

Capital Premiums

€ million

Opening position on 01.07.2017 Comprehensive income for the period Share-based payments (Acquisition)/disposal of treasury shares Dividends and interim dividends distributed Changes in scope of consolidation Capital increase

411 3,052 11,014 (198)

(56)

(208)

(309)

13,706

180 13,886

- - -

257

18 (172)

- - -

1,680

21 1,701

- - -

1,577

-

- -

- -

- -

-

- -

-

34

34

34

- -

- -

- -

- -

- -

- -

8

8

- -

8

Sale and repurchase agreements

(28)

(28)

(28)

-

-

(551)

-

-

-

-

(551)

(23)

(574)

- -

- -

-

- -

- -

- -

- -

-

-

-

Other movements

(52)

(52)

2 (50)

CLOSING POSITION ON 30.06.2018

411 3,052 12,022

59

(38)

(380)

(329)

14,797

181 14,978

156

PERNOD RICARD REGISTRATION DOCUMENT 2017/2018