PERNOD-RICARD_REGISTRATION_DOCUMENT_2017-2018

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

Bonds Note 12

Amount € thousand 650,000 850,000 857,780 1,286,670

Amount US$ thousand

Accrued interest € thousand

Total € thousand 660,482 850,419 869,235 1,313,084

Maturity date 27.09.2024 22.06.2020 07.04.2021 15.01.2022 15.01.2042 15.07.2022 29.09.2023 26.01.2021 18.05.2026 08.06.2026

Rate

Bond of 29.09.2014 Bond of 20.03.2014

10,482

Fixed rate Fixed rate Fixed rate Fixed rate Fixed rate Fixed rate Fixed rate

419

USD bond of 07.04.2011 USD bond of 25.10.2011 USD bond of 12.01.2012 USD bond of 12.01.2012

1,000,000 1,500,000

11,455 26,414 18,500 13,455

850,000 800,000

729,113 686,224 500,000 172,414 600,000 514,668

747,613 699,679 507,089 175,038 601,085 515,719

Bond of 28.09.2015 USD PANDIOS bond of 26.01.2016 Bond of 17.05.2016

7,089

201,000

2,624 1,085 1,051

Floating rate

Fixed rate Fixed rate

USD bond of 08.06.2016

600,000

TOTAL

6,846,869

92,574

6,939,443

Bank debt Note 13 Syndicated loan

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 22 May 2018, in accordance with clause 6.1.6 of the agreement, the term was extended by one year, i.e. to 14 June 2023. At 30 June 2018, 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 Additional contribution

386,355 64,184

407,685

(21,330)

Income tax prior to consolidation Net impact of tax consolidation

1,460

113,824 565,823

PROFIT AFTER TAX

407,685

(21,330)

Within the framework of the tax consolidation, the tax loss carryforwards (tax basis) of the Pernod Ricard tax group amount to €(533) million.

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PERNOD RICARD REGISTRATION DOCUMENT 2017/2018