Plastic Omnium - 2018 Registration Document

5 2018 STATUTORY ACCOUNTS Statutory Auditors’ report on the financial statements PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 253 Evaluates the overall presentation of the financial statements and assesses whether these statements represent the underlying transactions and events ● in a manner that achieves fair presentation. REPORT TO THE AUDIT COMMITTEE We submit a report to the audit committee which includes in particular a description of the scope of the audit and the audit program implemented, as well as the results of our audit. We also report, if any, significant deficiencies in internal control regarding the accounting and financial reporting procedures that we have identified. Our report to the audit committee includes the risks of material misstatement that, in our professional judgment, were of most significance in the audit of the financial statements of the current period and which are therefore the key audit matters that we are required to describe in this report. We also provide the audit committee with the declaration provided for in Article 6 of Regulation (EU) no. 537/2014, confirming our independence within the meaning of the rules applicable in France such as they are set in particular by Articles L. 822-10 to L. 822-14 of the french commercial code and in the French Code of Ethics for statutory auditors. Where appropriate, we discuss with the audit committee the risks that may reasonably be thought to bear on our independence, and the related safeguards. Courbevoie and Paris-la-Défense, February 13, 2019 The Statutory Auditors ERNST & YOUNG et Autres Gilles PUISSOCHET MAZARS Juliette DECOUX