Plastic Omnium - 2018 Registration Document

4 2018 CONSOLIDATED FINANCIAL STATEMENTS Consolidated financial statements at December 31, 2018 PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 149 Asset impairment tests the concepts of fair value net of disposal costs and value in use obtained by the discountedcash-flow method are used. These tests are based on Impairment tests are carried out in particular on goodwill and assumptions on futurecash-flows and discount rates. Assumptions that development costs relating to Automotive projects recognized as could have a material impact on the financial statements concern, in intangible assets. As part of these tests, to determine recoverable value, particular, the discount rates and growth rates. SIGNIFICANT EVENTS OF THE PERIOD NOTE 2 Application of the new IFRS standards applicable from January 1, 2018: 2.1 IFRS 15 and IFRS 9, mandatory from January 1, 2018, were applied by Plastic Omnium Group for the first time as of January 1, 2018.