Plastic Omnium - 2018 Registration Document

4 2018 CONSOLIDATED FINANCIAL STATEMENTS Consolidated financial statements at December 31, 2018 PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 153 OPENING BALANCE SHEET OF HBPO 2.3.1.5 The provisional opening balance sheet on July 1, 2018 is presented below. In accordance with IFRS 3R, this balance sheet will be finalized within twelve months of the date of the acquisition: In thousands of euros July 1, 2018 Assets and Liabilities acquired Adjustments Assets and Liabilities recognized ASSETS Goodwill 524,795 524,795 Other intangible assets (1) 53,233 127,200 180,433 Property, plant and equipment 63,883 63,883 Investments in associates and joint ventures 9,546 5,721 15,267 Non-current financial assets 3,523 3,523 Deferred tax assets 11,594 11,594 TOTAL NON-CURRENT ASSETS 141,779 657,716 799,495 Inventories 59,053 59,053 Trade receivables 236,214 236,214 Other receivables 48,479 48,479 Other financial assets and financial receivables 297 297 Cash and cash equivalents 26,847 26,847 TOTAL CURRENT ASSETS 370,890 - 370,890 TOTAL ASSETS 512,669 657,716 1,170,385 EQUITY AND LIABILITIES Consolidated reserves 68,539 596,223 664,762 EQUITY ATTRIBUTABLE TO OWNERS OF THE PARENT 68,539 596,223 664,762 Attributable to non-controlling interests 30,031 32,853 62,884 TOTAL EQUITY 98,570 629,076 727,646 Non-current and current borrowings - Provisions for pensions and other post-employment benefits 963 963 Provisions for liabilities and charges 890 890 Deferred tax liabilities 254 28,640 28,894 TOTAL NON-CURRENT LIABILITIES 2,107 28,640 30,747 Non-current and current borrowings 22,964 22,964 Provisions for liabilities and charges 5,197 5,197 Trade payables 230,614 230,614 Other operating liabilities 153,217 153,217 TOTAL CURRENT LIABILITIES 411,992 - 411,992 TOTAL EQUITY AND LIABILITIES 512,669 657,716 1,170,385 Gross debt (19,144) - (19,144) Net cash and cash equivalents 26,847 - 26,847 Net debt 7,703 - 7,703 Of which HBPO brand and customer contracts (see Note 2.3.1.2). (1)