PERNOD-RICARD_REGISTRATION_DOCUMENT_2017-2018

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

Tax credit Note 23 CICE 1.

Other tax credits 2. Pernod Ricard SA also has a research tax credit in the amount of €715,058, a tax credit for sponsorship activities in the amount of €587,629 and a family tax credit in the amount of €199,797.

The amount of tax credit for competitiveness and employment (CICE) recorded in the Company’s financial statements at 30 June 2018 was €125,132. CICE has also been recognised as a reduction of personnel expenses in accordance with the detailed information of the ANC of 28 February 2013. This tax credit is being used to finance investment expenditure.

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PERNOD RICARD REGISTRATION DOCUMENT 2017/2018