Plastic Omnium - 2018 Registration Document

4 2018 CONSOLIDATED FINANCIAL STATEMENTS Consolidated financial statements at December 31, 2018 PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 161 Balance sheet aggregate data by operating segment 3.1.2 In thousands of euros Net amounts December 31, 2018 Industries Modules Unallocated items Total Goodwill 490,935 524,795 - 1,015,730 Intangible assets 545,196 176,870 6,084 728,150 Property, plant and equipment 1,548,607 74,881 29,540 1,653,028 Investment property - - 93,263 93,263 Inventories 685,168 51,941 - 737,109 Trade receivables 659,608 141,347 14,345 815,300 Other 275,176 30,948 64,488 370,612 Finance receivables (C) (1) 24,267 - - 24,267 Current accounts and other financial assets (D) (1,015,045) 3,444 1,111,372 99,771 Long-term investments in listed equity instruments and in funds – FMEA 2 (F) 135 - 28,048 28,183 Hedging instruments (E) - - 1,898 1,898 Net cash and cash equivalents (A) (2) 124,407 65,105 722,140 911,652 TOTAL SEGMENT ASSETS 3,338,454 1,069,331 2,071,178 6,478,963 Borrowings (B) 146,303 4,425 1,612,659 1,763,387 SEGMENT LIABILITIES 146,303 4,425 1,612,659 1,763,387 SEGMENT NET DEBT = (B - A - C- D - E - F) (3) 1,012,539 (64,124) (250,799) 697,616 In thousands of euros December 31, 2017 published Automotive Environment Unallocated items Total Goodwill 486,160 98,525 - 584,685 Intangible assets 475,979 11,391 10,487 497,857 Property, plant and equipment 1,308,836 53,053 48,576 1,410,465 Investment property - - 93,263 93,263 Inventories 377,020 36,993 - 414,013 Trade receivables 886,624 46,369 7,091 940,084 Other 280,004 12,674 61,924 354,602 Finance receivables (C) (1) 50,200 1,865 - 52,065 Current accounts and other financial assets (D) (561,801) 1,082 693,730 133,011 Long-term investments in listed equity instruments and in funds – FMEA 2 (F) 149 - 27,365 27,514 Hedging instruments (E) - 298 4,956 5,254 Net cash and cash equivalents (A) (2) 142,121 4,758 782,763 929,642 TOTAL SEGMENT ASSETS 3,445,292 267,008 1,730,155 5,442,455 Borrowings (B) 144,113 740 1,565,618 1,710,471 SEGMENT LIABILITIES 144,113 740 1,565,618 1,710,471 SEGMENT NET DEBT = (B - A - C- D - E - F) (3) 513,444 (7,263) 56,804 562,985 At December 31, 2018, “Finance receivables” included €1,763 thousand shown in the balance sheet under “Other non-current financial assets” against (1) €9,258 thousand at December 31, 2017, and €22,504 thousand reported under “Finance receivables – current portion” against €42,807 thousand at December 31, 2017. Net cash and cash equivalents as reported in the Statement of Cash-flows. See also 5.1.12.2 “Net cash and cash equivalents at end of period”. (2) See Notes 5.2.7.1 “Definition of debt instruments within the Group” and Note 5.2.7.5 “Reconciliation of gross and net debt”. (3)