Plastic Omnium - 2018 Registration Document

4 2018 CONSOLIDATED FINANCIAL STATEMENTS Consolidated financial statements at December 31, 2018 PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 213 Off-balance sheet commitments 7.2 Commitments granted/received 7.2.1 In thousands of euros At December 31, 2018 Total On intangible assets On property, plant and equipment On financial assets and liabilities Other non-financial current assets/ liabilities Surety bonds granted (1) (37,087) - (21,386) (11,453) (4,248) Commitments to purchase assets (2) (48,618) (504) (48,114) - - Debt collateral (mortgages) granted to third parties - - - - - Other off-balance sheet commitments - - - - - TOTAL COMMITMENTS GIVEN (85,705) (504) (69,500) (11,453) (4,248) Surety bonds received (3) 6,390 - 6,390 - - TOTAL COMMITMENTS RECEIVED 6,390 - 6,390 - - TOTAL COMMITMENTS – NET (79,315) (504) (63,110) (11,453) (4,248) In thousands of euros At December 31, 2017 Total On intangible assets On property, plant and equipment On financial assets and liabilities Other non-financial current assets/ liabilities Surety bonds granted (4) (15,141) - (2,760) (556) (11,825) Commitments to purchase assets (5) (55,455) - (55,455) - - Debt collateral (mortgages) granted to third parties (6) (3,221) - - (3,221) - Other off-balance sheet commitments (340) (298) - - (42) TOTAL COMMITMENTS GIVEN (74,157) (298) (58,215) (3,777) (11,867) Surety bonds received 320 - - - 320 TOTAL COMMITMENTS RECEIVED 320 - - - 320 TOTAL COMMITMENTS – NET (73,837) (298) (58,215) (3,777) (11,547) At December 31, 2018: The surety bond given are mainly related to: (1) • €19.8 million for paint line of Plastic Omnium Auto Exteriors S.R.O.; • €6.0 million on financial assets and liabilities of HBPO Germany GmbH to Deutsche Bank and €5.2 million of Compagnie Plastic Omnium SA to Société Générale Frankfurt; • €4.1 million on other non-financial current assets/liabilities of of Plastic Omnium Equipamientos Exteriores SA to BNP Spain. The commitments to purchase assets are mainly related to: (2) • €34.4 million of Plastic Omnium Auto Inergy (USA) LLC; • €3.5 million of Plastic Omnium Auto Inergy Mexico SA de CV. The surety bonds received are mainly related to: (3) • €6.7 million of Crédit Agricole CIB pour Plastic Omnium Auto Exteriors S.R.O. At December 31, 2017: The surety bond given are mainly related to: (4) • €5.6 million other non-financial current assets/liabilities of Plastic Omnium Sistemas Urbanos SA and €3.8 million of Compania Plastic Omnium SA to BNP Spain. The commitments to purchase assets are mainly related to: (5) • €45.2 million of Plastic Omnium Auto Inergy (USA) LLC. The amount in “Debt collateral (mortgages)” granted to third parties corresponded to a mortgage of €3.2 million from Compagnie Plastic Omnium SA. (6)