PERNOD-RICARD_REGISTRATION_DOCUMENT_2017-2018

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PERNOD RICARD SA FINANCIAL STATEMENTS NOTES TO THE PERNOD RICARD SA FINANCIAL STATEMENTS

Deferred income and adjustment accounts Note 10

At 30.06.2018

At 01.07.2017

Increases

Decreases

€ thousand

Deferred income

188

-

(44)

144

Unrealized foreign exchange gains (1)

487,272 487,460

442,192 442,192

(487,272) (487,316)

442,192

TOTAL 442,336 The unrealized foreign exchange gains amounting to €442 million at 30 June 2018 are mainly due to the revaluation of assets and liabilities at the closing (1) EUR/US dollar exchange rate on 30 June 2018.

Accrued income and expenses Note 11 Accrued income

Amount

€ thousand

Amount of accrued income in the following balance sheet items Loans and advances to affiliates and associates

63,618 232,103

Trade receivables Other receivables

1,605,672

Cash

438,614

TOTAL

2,340,007

Accrued expenses

Amount

€ thousand

Amount of accrued expenses in the following balance sheet items Bank debt

-

Trade payables

67,623 42,824

Taxes and social charges

Other payables

1,420,037 1,530,484

TOTAL

218

PERNOD RICARD REGISTRATION DOCUMENT 2017/2018