Plastic Omnium - 2018 Registration Document

4 2018 CONSOLIDATED FINANCIAL STATEMENTS Consolidated financial statements at December 31, 2018 www.plasticomnium.com PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 150 The impacts on the Group’s financial statements are shown below and explained in the following notes: 1 ST APPLICATION OF IFRS 15 AND IFRS 9: TRANSITION FROM DECEMBER 31, 2017 TO JANUARY 1, 2018 CONSOLIDATED BALANCE SHEET In thousands of euros Notes December 31, 2017 IFRS 15 IFRS 9 January 1, 2018 Assets Goodwill 584,685 - 584,685 Intangible assets 5.1.2 497,857 19,679 517,536 Property, plant and equipment 1,410,465 (230) 1,410,235 Investment property 93,263 - 93,263 Equity method and non-consolidated investments 211,490 - 211,490 Other non-current financial assets 86,574 - 86,574 Deferred tax assets 96,663 530 97,193 TOTAL NON-CURRENT ASSETS 2,980,997 19,979 - 3,000,976 Inventories 5.1.8 414,013 274,163 688,176 Finance receivables 42,807 - 42,807 Trade receivables 5.1.10.2 940,084 (124,507) (1,939) 813,638 Other 354,602 - 354,602 Other financial assets and financial receivables 83,209 - 83,209 Hedging instruments 5,254 5,254 Cash and cash equivalents 939,635 - 939,635 TOTAL CURRENT ASSETS 2,779,604 149,656 (1,939) 2,927,321 Assets held for sale 846 - 846 TOTAL ASSETS 5,761,447 169,635 (1,939) 5,929,143 Equity and liabilities Capital 9,059 - 9,059 Treasury stock (61,764) - (61,764) Additional paid-in capital 17,389 - 17,389 Consolidated reserves 1,337,759 (4,818) (1,939) 1,331,003 Net income for the period 425,177 - 425,177 EQUITY ATTRIBUTABLE TO OWNERS OF THE PARENT 1,727,620 (4,818) (1,939) 1,720,864 Attributable to non-controlling interests 26,614 30 26,644 TOTAL EQUITY 1,754,234 (4,788) (1,939) 1,747,508 Non-current borrowings 1,323,771 - 1,323,771 Provisions for pensions and other post-employment benefits 106,517 - 106,517 Provisions for liabilities and charges 5.2.5 54,689 826 55,515 Non-current government grants 6,557 - 6,557 Deferred tax liabilities 20,975 - 20,975 TOTAL NON-CURRENT LIABILITIES 1,512,509 826 - 1,513,335 Bank overdrafts 9,993 - 9,993 Current borrowings 381,078 - 381,078 Current debt 4 - 4 Hedging instruments 5,618 - 5,618 Provisions for liabilities and charges 5.2.5 70,944 3,182 74,126 Current government grants 3,948 - 3,948 Trade payables 1,233,221 - 1,233,221 Other operating liabilities (Deferred income) 5.2.9.2 789,898 170,415 960,313 TOTAL CURRENT LIABILITIES 2,494,704 173,597 - 2,668,301 Liabilities related to assets held for sale - - - TOTAL EQUITY AND LIABILITIES 5,761,447 169,635 (1,939) 5,929,143