PERNOD RICARD - 2018-2019 Universal registration document

6.

CONSOLIDATED FINANCIAL STATEMENTS Changes in consolidated shareholders’ equity

Changes in consolidated shareholders’ equity 6.4

Equity attributable to equity holders of the Parent

Actuarial gains and losses

Changes in fair value

Currency translation adjustments

Non- controlling Interests

Total shareholders’ equity

Consolidated reserves

Treasury shares

Capital Premiums

€ million

Opening position on 01.07.2017 Comprehensive income for the period

411

3,052

11,014 (198)

(56)

(208)

(309)

13,706

180

13,886

- -

- -

1,577

257

18

(172)

- -

1,680

21

1,701

Capital increase

-

-

-

-

-

-

-

Expense related to share-based payments

-

-

34

-

-

-

-

34

-

34

(Acquisition)/disposal of treasury shares

- -

- -

- -

- -

- -

- -

8

8

- -

8

Sale and repurchase agreements

(28)

(28)

(28)

Dividends and interim dividends distributed

-

-

(551)

-

-

-

-

(551)

(23)

(574)

Changes in scope of consolidation

-

-

-

-

-

-

-

-

-

-

Other transactions with non-controlling interests

- -

- -

-

- -

- -

- -

- -

-

-

-

Other movements

(52)

(52)

2

(50)

CLOSINGPOSITION ON 30.06.2018

411

3,052

12,022

59 (38)

(380)

(329)

14,797

181

14,978

Equity attributable to equity holders of the Parent

Actuarial gains and losses

Changes in fair value

Currency translation adjustments

Non- controlling Interests

Total shareholders’ equity

Consolidated reserves

Treasury shares

Capital Premiums

€ million

Opening position on 01.07.2018

411

3,052

12,022

59 (38)

(380)

(329)

14,797

181

14,978

IFRS 9 impact  (1)

-

-

(1)

-

-

-

-

(1)

-

(1)

Opening position on 01.07.2018 restated Comprehensive income for the period

411

3,052

12,022

59 (38)

(380)

(329)

14,797

181

14,977

- -

- -

1,455

268

73

104

- -

1,900

30

1,930

Capital increase

-

-

-

-

-

-

-

Expense related to share-based payments

-

-

40

-

-

-

-

40

-

40

(Acquisition)/disposal of treasury shares

- -

- -

- -

- -

- -

- -

(54)

(54)

- -

(54)

Sale and repurchase agreements

(5)

(5)

(5)

Dividends and interim dividends distributed

-

-

(668)

-

-

-

-

(668)

(19)

(687)

Changes in scope of consolidation

-

-

-

-

-

-

-

-

-

-

Other transactions with non-controlling interests

- -

- -

-

- -

- -

- -

- -

-

-

-

Other movements

(22)

(22)

4

(19)

CLOSINGPOSITION ON 30.06.2019

411

3,052

12,826 327

34

(276)

(388)

15,987

195

16,182

IFRS 9 impact analysis set out in Note 1.1.2.1.2 to the consolidated financial statements below. (1)

160

2018-2019

PERNOD RICARD UNIVERSAL REGISTRATIONDOCUMENT