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5

CONSOLIDATED FINANCIAL STATEMENTS NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Note 6.8

Fees of Statutory Auditors and members of their networks for the 12-month financial year (1)

KPMG

Deloitte & Associés

Other

Total

Amount (excluding tax)

Amount (excluding tax)

Amount (excluding tax)

Amount (excluding tax)

FY18

FY18

FY18

FY18

FY17

% FY17

% FY17

% FY17

%

€ million

Audit Statutory Auditors, certification, review of separate and consolidated financial statements (3) Issuer (2) 0.5 0.6 15% 0.5 0.6 12% 0

0 0% 1.1

1.2 13%

Fully consolidated affiliates

2.0 2.5

2.4 66% 3.2

3.1 64% 0.7

0.2 100% 5.9

5.7 66%

SUBTOTAL

2.9

3.7

3.7

0.7

0.2

6.9

6.9

Services other than the certification of financial statements (4) Issuer (2) 0 0.1 2% 0.2

0.5 9% 0.1

0 0% 0.2

0.5 6%

Fully consolidated affiliates including legal, tax, corporate

0.3

0.6 16% 0.5

0.7 14% 0.6

0 0% 1.3

1.3 15%

0.3 0.3 2.8

0.4 11% 0.2

0.1 3% 0.4

0 0% 0.9

0.5 6%

SUBTOTAL

0.7

0.6

1.1

0.6

0

0

1.6

1.8

TOTAL

3.6 100% 4.4

4.8 100% 1.3

0.2 100% 8.5

8.7 100%

With regard to the period under review, this refers to services provided and recognised in the income statement during a financial year. (1) The Issuer is understood to be the Parent Company. (2) Including the services of independent experts or members of the Statutory Auditors’ network employed to certify the financial statements. (3) This section sets out the procedures and services provided to the issuer or its affiliates by the Statutory Auditors or the members of their networks. They may (4) be required by law or by the provisions stipulated at the request of the Group or its affiliates, and undertake to comply with the requirements of independence.

Deloitte & Associés and KPMG SA have been the Principal Statutory Auditors of the Group Pernod Ricard since the Shareholders’ Meetings of 13 May 2003 and 17 November 2016, respectively.

Scope of consolidation Note 7

The annual consolidated financial statements include the financial statements of the Parent Company, Pernod Ricard SA, and those of entities controlled by the Parent Company (“the affiliates”). Control is the power to influence the financial and operating policies of an entity so as to obtain benefits from its activities, irrespective of the percentage held in the entity. Non-controlling interests in the net assets of consolidated affiliates are presented separately from Parent Company shareholders’ equity. Non-controlling interests

include both the interests of minority shareholders at the date of the original business combination and minority interests in any

subsequent changes to shareholders’ equity.

Intragroup transactions and internal profits and losses relating to consolidated companies are eliminated. Companies over which the Group exercises significant influence are accounted for under the equity method.

Scope of consolidation Note 7.1 The main changes to the Group’s scope of consolidation on 30 June 2018 are presented in Note 1.2 – Significant events during the financial year.

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PERNOD RICARD REGISTRATION DOCUMENT 2017/2018