Plastic Omnium - 2018 Registration Document

4 2018 CONSOLIDATED FINANCIAL STATEMENTS Consolidated financial statements at December 31, 2018 PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 175 Goodwill and intangible assets 5.1.2 As regards intangible assets, the impact of the first-time application of IFRS 15 is presented below. No detail is provided on the impact on property, plant and equipment since the amount is immaterial. In thousands of euros Goodwill Patents  and licenses Software Development assets Contractual customer relationships Other Total CARRYING AMOUNT PUBLISHED AT DECEMBER 31, 2017 584,685 26,478 21,998 411,594 37,294 493 1,082,542 IFRS 15 at January 1, 2018 - - - 19,679 - - 19,679 ADJUSTED CARRYING AMOUNT AT JANUARY 1, 2018 584,685 26,478 21,998 431,273 37,294 493 1,102,221 Capitalized development - - - 118,969 - - 118,969 Increases - 691 5,939 82,853 - - 89,483 Disposals – net - (6,477) (46) (2,702) - - (9,225) Newly-consolidated companies (1) 524,492 8,200 4,726 48,617 119,000 - 705,035 Changes in scope of consolidation (deconsolidation) (2) (98,525) (8,552) (1,116) (1,203) (521) (109,917) Other reclassifications - 2,234 634 (2,918) - - (50) Depreciation for the period - (4,269) (11,978) (107,111) (18,007) 30 (141,335) Impairments recognized and reversed - (4,258) - (17,760) - - (22,018) Translation adjustment 5,078 31 46 5,329 231 - 10,715 CARRYING AMOUNT AT DECEMBER 31, 2018 1,015,730 14,078 20,203 555,347 138,518 2 1,743,879 Acquisition of Mahle-Behr’s 33.33% interest in HBPO – See Note 2.3.1 in the “Significant events of the period”. (1) Sale of Environment Division – See Note 2.3.1 in the “Significant events of the period”. (2) In thousands of euros Goodwill Patents  and licenses Software Development assets Contractual customer relationships Other Total CARRYING AMOUNT ADJUSTED AT JANUARY 1, 2017 579,958 25,825 23,720 375,738 58,340 698 1,064,279 Capitalised development - - - 130,360 - - 130,360 Increases - 1,788 5,134 28,271 8 - 35,201 Disposals – net - (1,152) (74) (1,364) - - (2,590) Newly-consolidated companies (1) 13,869 1,399 1,055 2,340 - - 18,663 Changes in scope of consolidation (deconsolidation) (245) (1) (27) (9,660) - - (9,933) Reclassifications according to IFRS 5 255 1 83 1,401 - 266 2,006 Other reclassifications - 2,108 4,460 (3,933) - (422) 2,213 Depreciation for the period - (2,802) (12,097) (90,189) (19,914) (38) (125,040) Impairments recognized and reversed - (587) - (2,033) - - (2,620) Translation adjustment (9,152) (101) (256) (19,337) (1,140) (11) (29,997) CARRYING AMOUNT PUBLISHED AT DECEMBER 31, 2017 584,685 26,478 21,998 411,594 37,294 493 1,082,542 Recognition of goodwill related to acquired companies: Swiss Hydrogen SAS (€8,999 thousand) and Optimum CPV BVBA (€4,870 thousand). (1)