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 210 At December 31, 2018, a 1% decrease in interest rates on floating rate debt would lead to a decrease of €1.4 million in the cost of interest after taking into account the impact of hedging instruments compared with a decrease of €1.3 million (of interest expense after taking into account the impact of hedging instruments for a 1% decrease in the interest rate on variable rate debt) at December 31, 2017. Additional information about financial assets 6.7 and liabilities Most derivatives are traded over-the-counter for which there are no listed prices. Therefore, their valuation is based on models commonly used by traders to evaluate these financial instruments (models for discounting futurecash-flows or option valuation models). Financial assets and liabilities by category and fair value break down as follows: In thousands of euros Assets 2018 At amortized cost At fair value Total carrying amount Valued at cost Instrument listed on an active market (level 1) Valuations based on observable market data (level 2) Valuations based on unobservable market data (level 3) Through the income statement Through share- holders’ equity (AFS) (2) Through share- holders’ equity (CFH) (3) Available-for-sale financial assets – Equity interests - - 215 - 215 215 - - - Available-for-sale financial assets - - 28,183- - 28,183 - 27,514 - 669 Other non-current financial assets 37,592 - - - 37,592 - - - - Finance receivables 22,504 - - - 22,504 - - - - Trade receivables 815,300 - - - 815,300 - - - - Other current financial receivables 13,935 50,007 - - 63,942 - 50,007 - - Hedging instruments - 1,898 - - 1,898 - - 1,898 - Cash and cash equivalents - 916,336 - - 916,336 - - 939,635 - In thousands of euros Liabilities Non-current borrowings (1) 1,635,811 - - 1,635,811 - - - - Bank overdrafts 4,684 - - 4,684 - - - - Current borrowings 123,215 - - 123,215 - - - - Other current debt 31 - - 31 - - - - Hedging instruments - 8,021 (3,691) 4,330 - - 4,330 - Trade payables 1,614,989 - - 1,614,989 - - - -