Plastic Omnium - 2018 Registration Document

4 2018 CONSOLIDATED FINANCIAL STATEMENTS Consolidated financial statements at December 31, 2018 PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 189 Liabilities 5.2 Shareholders’ equity 5.2.1 CAPITAL OF COMPAGNIE PLASTIC OMNIUM 5.2.1.1 In euros December 31, 2018 December 31, 2017 Share capital for the period at January 1 9,058,603 9,148,603 Capital reduction during the year (144,637) (90,000) SHARE CAPITAL AT END OF PERIOD, MADE UP OF ORDINARY SHARES WITH A PAR VALUE OF €0.06 EACH OVER THE TWO PERIODS 8,913,966 9,058,603 Treasury stock 137,456 198,364 TOTAL SHARE CAPITAL NET OF TREASURY STOCK 8,776,511 8,860,239 The registered shares registered on behalf of the same holder for at least two years shall have double voting rights. Capital structure at December 31, 2018 The Compagnie Plastic Omnium Boards of Directors’ of July 19, 2018 and October 30, 2018 decided, respectively, to cancel the 1,100,613 treasury shares ( i.e. 0.74% of share capital) and 1,300,000 treasury shares ( i.e. 0.87% of the share capital previously reduced). The two transactions took effect on July 25, 2018 and November 8, 2018 respectively. The share capital of Compagnie Plastic Omnium consists of a par value of €0.06, thus bringing the amount to €8,913,966.42. The share capital of Compagnie Plastic Omnium dropped from 150,976,720 shares to 149,866,107 shares with a par value of €0.06 on July 25, 2018, and then to 148,566,107 shares with a par value of €0.06 on November 8, 2018, representing a total of €8,913,966.42. At December 31, 2018, Compagnie Plastic Omnium holds 2,290,930 of its own shares, i.e. 1.54% of the share capital, against three 3,306,070 or equal to 2.19% of the share capital at December 31, 2017. Capital structure at December 31, 2017 On July 20, 2017, the Board of Directors of Compagnie Plastic Omnium decided to cancel 1,500,000 treasury shares, i.e. 0.98% of the share capital with effect from August 14, 2017. The share capital of Compagnie Plastic Omnium decreased from 152,476,720 shares to 150,976,720 shares with a par value of €0.06, representing a total value of €9,058,603.20. At December 31, 2017, Compagnie Plastic Omnium held 3,306,070 treasury shares, i.e. 2.19% of the share capital, against 4,226,467 shares or 2.77% of the share capital at December 31, 2016. DETAIL OF “OTHER RESERVES AND RETAINED EARNINGS” IN THE CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 5.2.1.2 In thousands of euros Actuarial gains/(losses) recognized in equity Cash-flow hedges – interest rate instruments Cash-flow hedges – currency instruments Fair value adjustments Retained earnings and other reserves Attributable to owners of the parent AT DECEMBER 31, 2016 (49,848) (1,120) (172) 19,200 1,200,279 1,168,339 Movements of 2017 (1,885) 494 1,697 (962) 198,885 198,229 AT DECEMBER 31, 2017 (51,733) (626) 1,525 18,238 1,399,164 1,366,568 1 st application of IFRS 15 (4,818) (4,818) 1 st application of IFRS 9 (1,939) (1,939) AT JANUARY 1, 2018 (51,733) (626) 1,525 18,238 1,392,407 1,359,811 Movements of 2018 1,707 (1,230) (2,806) 366 259,761 257,798 AT DECEMBER 31, 2018 (50,026) (1,856) (1,281) 18,604 1,652,168 1,617,609