Plastic Omnium - 2018 Registration Document

4 2018 CONSOLIDATED FINANCIAL STATEMENTS Consolidated financial statements at December 31, 2018 PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 185 TRADE AND OTHER RECEIVABLES BY CURRENCY 5.1.10.4 In thousands of currency units December 31, 2018 December 31, 2017 Local currency Euro % Local currency Euro % EUR Euro 619,258 619,258 52% 706,031 706,031 55% USD US dollar 306,508 267,692 23% 336,820 280,847 22% CNY Chinese yuan 618,348 78,519 7% 703,206 90,104 7% GBP Pound sterling 29,418 32,887 3% 63,968 72,099 6% Other Other currencies 187,175 16% 145,605 11% TOTAL 1,185,912 100% 1,294,686 100% Of which: T rade receivables ● 815,300 69% 940,084 73% Other receivables ● 370,611 31% 354,602 27% 1 st application of IFRS 15 (124,507) 1 st application of IFRS 9 (1,939) TOTAL AT JANUARY 1, 2018 1,168,240 Of which: Trade receivables ● 813,638 70% Other receivables ● 354,602 30% Sensitivity tests on movements in currencies under “Trade and other receivables” give the following results: In thousands of currency units Sensitivity tests on receivables at December 31, 2018 Sensitivity tests on receivables at December 31, 2017 Base Increase all currencies Decrease all currencies Base Increase all currencies Decrease all currencies +10% +20% -10% -20% +10% +20% -10% -20% Local currency Exchange rate % % % % Local currency Exchange rate % % % % EUR Euro 619,258 1.00000 50% 47% 55% 58% 706,031 1.00000 52% 50% 57% 60% USD US dollar 306,508 0.87336 24% 25% 21% 20% 336,820 0.83382 23% 24% 20% 19% CNY Chinese yuan 618,348 0.12698 7% 7% 6% 6% 703,206 0.12813 7% 8% 7% 6% GBP Pound sterling 29,418 1.11791 3% 3% 3% 2% 63,968 1.12710 6% 6% 5% 5% Other Other currencies 16% 18% 15% 14% 12% 12% 11% 10% TOTAL IN EUROS 1,185,911 1,242,577 1,299,243 1,129,247 1,072,581 1,294,686 1,353,551 1,412,417 1,235,821 1,176,955 Of which: Trade receivables ● 815,300 854,257 893,214 776,344 737,387 940,084 982,827 1,025,570 897,342 854,599 Other receivables ● 370,611 388,320 406,029 352,903 335,194 354,602 370,724 386,847 338,479 322,356 1 st application of IFRS 15 (124,507) (128,929) (133,351) (120,084) (115,662) 1 st application of IFRS 9 (1,939) (1,939) (1,939) (1,939) (1,939) TOTAL IN EUROS AT JANUARY 1, 2018 1,168,240 1,222,683 1,277,127 1,113,798 1,059,354 Of which: Trade receivables ● 813,638 851,959 890,280 775,319 736,998 Other receivables ● 354,602 370,724 386,847 338,479 322,356 Foreign exchange sensitivity tests on “Trade receivables and other receivable” and “Trade payables and other operating liabilities by currency” show a low sensitivity of this item to variations in exchange rates (see Note 5.2.9.3).