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 204 OTHER OPERATING LIABILITIES 5.2.9.2 In thousands of euros December 31, 2018 January 1, 2018 1 st application of IFRS 15 December 31, 2017 Accrued employee benefits expense 155,985 156,558 156,558 Accrued income taxes 38,797 31,741 31,741 Other accrued taxes (1) 122,494 125,574 125,574 Other payables 254,299 260,760 260,760 Customer prepayments – Deferred revenues (2) 355,831 385,680 170,415 215,265 TOTAL 927,406 960,313 170,415 789,898 This account includes the Competitiveness Tax Credit (CICE) which is recognized as a reduction in personnel costs. (1) See Note 2.1.1 in “Significant events of the period” related to the first application of IFRS 15. (2) TRADE PAYABLES AND OTHER OPERATING LIABILITIES BY CURRENCY 5.2.9.3 In thousands of currency units Liabilities at December 31, 2018 Liabilities at December 31, 2017 Local currency Euro % Local currency Euro % EUR Euro 1,390,737 1,390,737 55% 1,138,805 1,138,805 56% USD US dollar 684,139 597,502 24% 538,656 449,142 22% GBP Pound sterling 117,196 131,014 5% 118,456 133,512 7% CNY Chinese yuan 1,010,547 128,322 5% 878,575 112,574 6% BRL Brazilian real 146,333 32,928 1% 174,635 43,957 2% Other Other currencies 261,892 10% 145,129 7% TOTAL 2,542,395 100% 2,023,119 100% Of which: Trade payables 1,614,989 64% 1,233,221 61% Other operating liabilities 927,406 36% 789,898 39% 1 st application of IFRS 15 170,415 1 st application of IFRS 9 - TOTAL AT JANUARY 1, 2018 2,193,534 Of which: Trade payables 1,233,221 56% Other operating liabilities 960,313 44%