Plastic Omnium - 2018 Registration Document

4 2018 CONSOLIDATED FINANCIAL STATEMENTS Consolidated financial statements at December 31, 2018 PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 195 ANALYSIS OF NET OBLIGATIONS BY REGION 5.2.6.3 Details of net obligations by region are presented in the table below: In thousands of euros December 31, 2018 December 31, 2017 France Europe excluding France United States Other France Europe excluding France United States Other Post-employment benefit plans Length-of-service awards payable on retirement 40,638 1,854 10,980 46,378 738 9,323 Supplementary pension plans 2,734 7,449 34,808 1,342 9,189 31,968 Healthcare plans 3,488 3,256 Total post-employment benefit obligations 43,372 9,303 38,296 10,980 47,720 9,927 35,224 9,323 Other long-term benefits 2,283 428 522 3,047 827 449 Total other post-employment benefit obligations 2,283 428 522 3,047 827 449 NET OBLIGATIONS RECOGNIZED IN THE BALANCE SHEET 45,655 9,731 38,818 10,980 50,767 10,754 35,673 9,323 December 31, 2018 December 31, 2017 France United States France United States Average maturity of obligations In years 13 19 12 21 Amount of obligations (In thousands of euros) 52,121 73,230 57,362 70,221 of which: Retirees obligations - 5,175 - 2,263 Vested deferred obligations - 5,464 - 3,203 Active obligations 52,121 62,590 57,362 64,755 SENSITIVITY TESTS OF RETIREMENT OBLIGATIONS 5.2.6.4 The sensitivity tests on retirement obligations on the main external variable, the discount rate, in 2018 and in 2017 show the following impacts: In thousands of euros December 31, 2018 December 31, 2017 Basis Increase Decrease Basis Increase Decrease +0.25% -0.25% +0.25% -0.25% Amount % Amount % Amount % Amount % France Effect on service cost and interest cost 4,170 4,155 -0.37% 4,185 0.36% 4,687 4,663 -0.52% 4,711 0.51% Effect on projected benefit obligation 52,121 50,090 -3.88% 53,143 1.98% 57,362 55,568 -3.12% 59,229 3.26% United States Effect on service cost and interest cost 6,328 6,221 -1.69% 6,440 1.78% 7,329 7,162 -2.28% 7,496 2.27% Effect on projected benefit obligation 73,230 69,984 -4.43% 76,637 4.65% 70,221 66,835 -4.82% 73,784 5.08%