Plastic Omnium - 2018 Registration Document

4 2018 CONSOLIDATED FINANCIAL STATEMENTS Consolidated financial statements at December 31, 2018 PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 227 SPECIFIC VERIFICATIONS In accordance with the professional standards applicable in France, we have also performed the specific verifications required by French laws and regulations of the information relating to the Group given in the management report of the Board of Directors. We have no comments to make as to their fairness and consistency with the consolidated financial statements. We state that the consolidated statement of extra-financial performance pursuant to article L. 225-102-1 of the French Commercial Code is part of the Group’s management report, it being stated that, in accordance with the provisions of article L. 823-10 of this Code, the information contained in this statement have not been verified by us for accuracy or consistency with the consolidated financial statements. INFORMATION RESULTING FROM OTHER LEGAL AND REGULATORY REQUIREMENTS APPOINTMENT OF THE STATUTORY AUDITORS We were appointed as Statutory Auditors for Plastic Omnium by the General Meeting of December 28, 1977 for MAZARS and of April 29, 2010 for ERNST & YOUNG et Autres. As at December 31, 2018, MAZARS and ERNST & YOUNG et Autres were in the forty second and ninth year of total uninterrupted engagement respectively. Previously, ERNST & YOUNG Audit had been a statutory auditor since 2001. RESPONSIBILITIES OF MANAGEMENT AND CORPORATE GOVERNANCE OFFICERS IN THE CONSOLIDATED FINANCIAL STATEMENTS It is the responsibility of management to prepare consolidated accounts that present a true and fair view in accordance with the IFRS as adopted in the European Union, as well as to implement the internal control that it deems necessary for the preparation of consolidated financial statements. No material misstatement, whether due to fraud or error. In preparing the consolidated financial statements, management is responsible for evaluating the ability of the Company to continue as a going concern, to present in these accounts, where appropriate, the necessary information relating to the continuity of operations and operations apply the going concern accounting policy unless it is intended to wind up the company or cease trading. The Audit Committee is responsible for monitoring the financial reporting process and the effectiveness of internal control and risks management systems and where applicable, its internal audit, regarding the accounting and financial reporting procedures. The consolidated financial statements have been approved by the Board of Directors. STATUTORY AUDITORS’ RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS OBJECTIVES AND AUDIT APPROACH Our role is to issue a report on the consolidated financial statements. Our objective is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with professional standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As specified in Article L.823-10-1 of the French Commercial Code (Code de commerce), our statutory audit does not include assurance on the viability of the Company or the quality of management of the affairs of the Company.