PERNOD RICARD - 2018-2019 Universal registration document

7.

PERNOD RICARD SA FINANCIAL STATEMENTS Notes to the Pernod Ricard SA financial statements

Intangible assets and property, plant and equipment Note 2

1.

Gross value

At 30.06.2019

At 30.06.2018 Acquisitions

Disposals

€ thousand

Brands

32,560

-

- - -

32,560

Brand costs

767

21

788

Software

40,941

8,224 15,463

49,165 20,563

Advances and down payments on intangible assets

13,356

(8,256)

TOTAL INTANGIBLE ASSETS

87,624

23,708

(8,256)

103,076

Land

485

-

- - -

485

Buildings

27,299

127 179 355

27,426

Machinery and equipment

621

800

Other property, plant and equipment

31,549 1,078

(87)

31,817 2,336

Advances and down payments on property, plant and equipment TOTAL PROPERTY, PLANT ANDEQUIPMENT

1,906 2,567

(648) (735)

61,032

62,864

2.

Depreciation, amortisation and provisions

At 30.06.2019

At 30.06.2018

Allowances

Reversals

€ thousand

Brands

(5,088)

-

- - - - - - - -

(5,088)

Brand costs

(191)

(62)

(254)

Software

(35,591)

(3,677)

(39,267)

TOTAL AMORTISATIONOF INTANGIBLE ASSETS

(40,870)

(3,739)

(44,609)

Land

-

-

-

Buildings

(865) (334)

(786)

(1,651) (430)

Machinery and equipment

(96)

Other property, plant and equipment

(12,683)

(3,224)

(15,907)

TOTALDEPRECIATIONOF PROPERTY, PLANT ANDEQUIPMENT

(13,882)

(4,106)

-

(17,988)

Financial assets Note 3

1.

Gross value

Capital transaction

At 30.06.2019

At 30.06.2018 Acquisitions/ Inflows

Disposals

€ thousand

Investments in consolidated entities Investments in non-consolidated entities

12,857,521

- - - - -

4,071

- - - - -

12,861,592

10,705

(40)

10,665

Other investments

640

- -

640

Advance on investment

-

-

Investments

12,868,865

4,031

12,872,897

Loans and advances to affiliates and associates

63,618

15,980

- - - - -

(17,454)

62,144

Loans

-

-

-

-

Guarantee deposits Liquidity agreement

3,025 5,197

514

(560)

2,979 5,232

35

- -

Own shares

-

10,049

10,049

TOTAL

12,940,705

26,578 4,031

(18,014)

12,953,301

219

2018-2019

PERNOD RICARD UNIVERSAL REGISTRATIONDOCUMENT