Plastic Omnium - 2018 Registration Document

4 2018 CONSOLIDATED FINANCIAL STATEMENTS Consolidated financial statements at December 31, 2018 PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 169 Other operating income and expenses 4.6 In thousands of euros 2018 2017 restated Pre-start-up costs at new plants (1) (20,217) (5,521) Reorganization costs (2) (28,182) (40,401) Impairment of non-current assets (3) (41,071) (3,823) Provisions for charges (4) (3,598) (17,947) Litigation (5) (4,527) (8,526) Foreign exchange gains and losses on operating activities (6) (13,958) (9,787) Fees and expenses related to changes in the scope of consolidation (7) (268) (19,416) Reduction of the purchase price of the Faurecia Exterior Systems business (8) - 43,733 Full consolidation – Modules (9) 255,000 - Deconsolidation impact (a) 450 (3,677) Impact of the 1 st implementation of Competitiveness and Employment Tax Credit-CICE for French entities (10) - 13,548 Gains/losses on disposal of Investments in listed equity instruments and in funds (a) - 1,905 Argentina hyperinflation (11) (4,575) - Impairment of investments and financial receivable (12) (9,139) - Other (13) (13,874) (1,277) Gains/losses on disposals of non-current assets (a) (1,660) (6,079) TOTAL OPERATING INCOME AND EXPENSES 114,382 (57,269) of which total other operating income ● 279,872 34,394 of which total other operating expense ● (165,490) (91,662)