PERNOD RICARD - 2018-2019 Universal registration document

7.

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

Shareholders’ equity before allocation of income

Carrying amount of investment

Net sales (excluding taxes and

Interest in the entity’s share capital (%)

Guarantees and endorsements

Dividends received

Capital

Gross

Net

Loans

duties) Net profit

€ thousand

Affiliates: French

8,477 5,091

6,744

Foreign

4,129

165,174

Associates: French

1,466

813

34

Foreign

660

1

TOTAL 2

15,694 11,687

165,208 413,444

TOTAL 1 +2

12,872,897 12,764,400

Tax credit Note 23

CICE 1. The amount of tax credit for competitiveness and employment (CICE) recorded in the Company’s financial statements at 30 June 2019 was €135,411. 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.

Other tax credits 2. Pernod Ricard SA also has a research tax credit in the amount of €819,081, a tax credit for sponsorship activities in the amount of €587,688 and a family tax credit in the amount of €200,765.

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2018-2019

PERNOD RICARD UNIVERSAL REGISTRATIONDOCUMENT