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 138 CHANGES IN EQUITY 4.2.4 In thousands of euros In thousand units for the number of shares Number of shares Capital Additional paid-in capital Treasury stock Other reserves (1) Translation adjustment Net profit for the period Shareholders’ equity Total equity Attributable to owners of the parent Attributable to non-- controlling interests EQUITY AT JANUARY 1, 2017 152,477 9,149 17,389 (61,192) 1,168,339 (1) 34,240 312,112 1,480,037 23,674 1,503,711 December 31, 2017 net profit - - - - - - 425,177 425,177 5,310 430,487 Profit/loss from continuing activities recognized directly in equity - - - - (656) (63,049) - (63,705) (1,798) (65,503) Exchange differences on translating foreign operations - - - - - (62,690) - (62,690) (1,797) (64,487) Actuarial gains/(losses) recognized in equity - - - - (2,843) - - (2,843) - (2,843) Cash-flow hedges – Interest rate instruments - - - - 494 - - 494 - 494 Cash-flow hedges – currency instruments - - - - 1,697 - - 1,697 - 1,697 Adjustments for changes in fair value of property, plant and equipment - - - - (962) - - (962) - (962) IFRS 5 – Profit/loss from discontinued activities recognized directly in equity - - - - 958 (359) - 599 (1) 598 COMPREHENSIVE INCOME - - - - 311,456 (63,049) 113,065 361,472 3,512 364,984 Treasury stock transactions - - - (41,955) - - - (41,955) - (41,955) Capital reduction (cancellation of treasury stock) (1,500) (90) - 41,383 (41,383) - - (90) - (90) Tax effect of treasury stock transactions - - - - (2,441) - - (2,441) - (2,441) Dividends paid by Compagnie Plastic Omnium - - - - (72,272) - - (72,272) - (72,272) Dividends paid by other Group companies - - - - - - - - (573) (573) Stock option costs - - - - 3,327 - - 3,327 - 3,327 Deferred tax on stock option and share purchase plans - - - - (962) - - (962) - (962) Effect of Tax rate change on deferred taxes related to the recognition of fixed assets at fair value - - - - 504 - - 504 - 504 EQUITY AT DECEMBER 31, 2017 150,977 9,059 17,389 (61,764) 1,366,568 (1) (28,809) 425,177 1,727,620 26,614 1,754,234 1 st application of IFRS 15 (4,818) (4,818) 30 (4,788) 1 st application of IFRS 9 (1,939) (1,939) (1,939) See Note 5.2.1.2 for details of “Other reserves and retained earnings”. (1) See Note 5.2.1.3 for details of “Changes in scope of consolidation and reserves”. (2) The dividend per share distributed on December 31, 2018 by Compagnie Plastic Omnium in respect of the 2017 fiscal year is €0.67 compared with €0.49 on (3) December 31, 2017 in respect of 2016 fiscal year (see Note 5.2.2 on dividends voted and paid).