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 176 In thousands of euros Goodwill Patents  and licenses Software Development costs Contractual customer relationships Other Total Analysis of carrying amount at December 31, 2017 Cost 584,685 53,052 146,250 876,092 173,111 1,017 1,834,207 Accumulated amortization - (25,452) (124,252) (462,397) (135,817) (524) (748,442) Accumulated impairment (losses) - (1,122) - (2,101) - - (3,223) 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 CARRYING AMOUNT ADJUSTED AT JANUARY 1, 2018 584,685 26,478 21,998 431,273 37,294 493 1,102,221 Analysis of carrying amount at December 31, 2018 Cost 1,015,730 45,102 145,698 1,126,897 293,303 2 2,626,732 Accumulated amortization - (26,766) (125,495) (551,806) (154,785) - (858,852) Accumulated impairment - (4,258) - (19,743) - - (24,001) CARRYING AMOUNT AT DECEMBER 31, 2018 1,015,730 14,078 20,203 555,348 138,518 2 1,743,880 In thousands of euros Goodwill Patents  and licenses Software Development costs Contractual customer relationships Other Total Analysis of carrying amount at January 1, 2017 Cost 531,078 49,705 135,440 769,231 176,563 1,281 1,663,298 Accumulated amortization (1) (23,345) (111,720) (393,421) (118,223) (583) (647,293) Accumulated impairment (losses) - (535) - (72) - - (607) CARRYING AMOUNT AT JANUARY 1, 2017 531,077 25,825 23,720 375,738 58,340 698 1,015,398 Analysis of carrying amount at December 31, December 31, 2017 Cost (excluding IFRS 5 reclassifications) 584,685 53,052 146,250 876,092 173,111 1,017 1,834,207 Reclassements IFRS 5 (255) (83) (603) (17,626) - (2,579) (21,146) Accumulated amortization (excluding IFRS 5 reclassifications) - (25,452) (124,252) (462,397) (135,817) (524) (748,442) Reclassements IFRS 5 - 82 520 15,995 - 2,314 18,911 Accumulated impairment (excluding IFRS 5 reclassifications) - (1,122) - (2,101) - - (3,223) Reclassements IFRS 5 - - - 229 - - 229 CARRYING AMOUNT PUBLISHED AT DECEMBER 31, 2017 584,685 26,478 21,998 411,594 37,294 493 1,082,542