Registration Document - Pernod Ricard

Shareholders’ equity
ANNUAL CONSOLIDATED FINANCIAL STATEMENTS 4
Shareholders’ equity
Statement of recognised income and expenses
In euro million 30.06.2008 30.06.2009
Net investment hedges
Amount recognised in shareholders’ equity 91 (321)
Amount recycled in net profit - -
Cash flow hedges
Available-for-sale financial assets
(21) (272)
Unrealised gains and losses recognised in shareholders’ equity 0 0
Amount r emoved from equity and included in profit/loss following a disposal 1 0
Exchange differences (770) (288)
Tax on items recognised directly in shareholders’ equity (16) 187
Other adjustments 0 0
Net gains (losses) recognised in shareholders’ equity (715) (694)
Net profit for the period 869 966
TOTAL GAINS AND LOSSES FOR THE PERIOD 154 272
Including:
• Attributable to equity holders of the P arent 139 249
• Attributable to minority interests
15 23
I REFERENCE DOCUMENT 2008/2009 I PERNOD RICARD 77