Plastic Omnium - 2018 Registration Document

PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 229 5 2018 Statutory accounts AFR COMMENTS ON THE STATUTORY ACCOUNTS 5.1 230 Balance sheet 230 Earnings performance 230 INCOME STATEMENT 5.2 231 BALANCE SHEET 5.3 232 Assets 232 Liabilities 233 NOTES TO THE STATUTORY ACCOUNTS 5.4 234 Significant events of the year 234 Accounting policies 234 Notes to the balance sheet 237 Notes to the income statement 243 Other disclosures 246 FIVE-YEAR FINANCIAL SUMMARY 5.5 247 SUBSIDIARIES AND AFFILIATES 5.6 248 Supplier and customer payment terms as referred to in Article D. 441-4 of the French Commercial Code 249 STATUTORY AUDITORS’ REPORT ON THE 5.7 FINANCIAL STATEMENTS 250 For the year ended december 31, 2018 250 Opinion 250 Basis for our opinion 250 Justification of our assessments - key audit matters 250 Valuation of equity investments and receivables related to equity investments 250 Specific verifications 251 Information on other legal and regulatory requirements 252 Responsibilities of management and corporate governance officers regarding the annual financial statements 252 Statutory auditors' responsibilities for the audit of the annual financial statements 252 Report to the audit committee 253 SPECIAL REPORT OF THE STATUTORY 5.8 AUDITORS ON RELATED PARTY AGREEMENTS AND COMMITMENTS 254 Agreements and commitments submitted to the approval of the annual general meeting 254 Agreements and commitments already approved by the annual general meeting 254