Plastic Omnium - 2018 Registration Document

4 2018 CONSOLIDATED FINANCIAL STATEMENTS Consolidated financial statements at December 31, 2018 PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 183 Inventories 5.1.8 In thousands of euros December 31, 2018 January 1, 2018 IFRS 15 at January 1, 2018 (1) December 31, 2017 Raw materials and supplies At cost (gross) 190,377 144,991 - 144,991 Net realizable value 180,667 134,802 - 134,802 Molds, tooling and engineering At cost (gross) 431,360 415,950 274,163 141,787 Net realizable value 426,623 415,362 274,163 141,199 Other work in progress At cost (gross) - 67 - 67 Net realizable value - 67 - 67 Maintenance inventories At cost (gross) 63,432 59,199 - 59,199 Net realizable value 54,934 49,180 - 49,180 Goods At cost (gross) 1,754 9,927 - 9,927 Net realizable value 1,361 8,822 - 8,822 Semi-finished products At cost (gross) 43,311 41,781 - 41,781 Net realizable value 40,746 38,582 - 38,582 Finished products At cost (gross) 35,656 44,391 - 44,391 Net realizable value 32,778 41,361 - 41,361 TOTAL, NET 737,109 688,176 274,163 414,013 See, in “Significants events of the period”, Note 2.1.1 “1 st time application of IFRS 15”. (1) Current financial receivables 5.1.9 In thousands of euros December 31, 2018 December 31, 2017 Undiscounted values Carrying amount Undiscounted values Carrying amount Current financial receivables (see Note 5.2.7.5) 22,504 22,504 42,631 42,807 of which Environment Division finance lease receivables 833 1,009 of which Automotive Division finance receivables (1) 22,504 22,504 41,798 41,798 Other current financial assets and financial receivables (see Note 5.2.7.5) 63,942 63,942 83,209 83,209 of which “Current accounts” - - 1,344 1,344 of which “Negotiable debt securities” 14,003 14,003 24,011 24,011 of which “UCITS” or mutual funds (2) 49,185 49,185 50,007 50,007 of which “Other” (3) 754 754 7,847 7,847 TOTAL CURRENT FINANCIAL RECEIVABLES 86 446 86 446 125 840 126 016 See Note 5.1.7.2 on Other non-current financial assets. (1) The change corresponds to an impairment of short-term investment securities. See Note 5.2.7.3 “Loans, negotiable debt securities and other financial assets” (2) for the principal amount. See Note 5.2.7.3 on the characteristics of the investment in UCITS (Undertaking for Collective Investment in Transferable Securities) carried out by the Group in (3) 2017 as part as its cash management.