Plastic Omnium - 2018 Registration Document

7 SHAREHOLDERS’ MEETING Report of the transformation commissioner on the transformation of Compagnie Plastic Omnium into a European company (Societas Europaea) www.plasticomnium.com PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 282 REPORT OF THE TRANSFORMATION COMMISSIONER 7.6 ON THE TRANSFORMATION OF COMPAGNIE PLASTIC OMNIUM INTO A EUROPEAN COMPANY (SOCIETAS EUROPAEA) EXTRAORDINARY SHAREHOLDERS’ MEETING OF APRIL 25, 2019 Eighteenth resolution To the Shareholders, In compliance with the engagement as transformation auditor entrusted to us by the Amending Ordinance of the Presiding Judge of the Lyon Commercial Court dated 6 December 2018 concerning the transformation of COMPAGNIE PLASTIC OMNIUM into a European company, or Societas Europaea, we have prepared this report pursuant to the provisions of Article 37 of EU Regulation n°2157/2001 of the Council dated 8 October 2001 related to the status of the European company and article L.225-245-1 of the French Commercial Code. This transaction has been approved by your Board of Directors' meeting of 14 February 2018 subject to its approval by your Shareholders' Meeting. It will be subject to the prior approval of bondholders' meetings. We have prepared this report for the purpose of expressing an opinion on the amount of your company's net assets in relation to share capital plus those reserves that may not be distributed under the law or bylaws. We have performed those procedures which we considered necessary to comply with the professional guidance issued by the French national auditing body (Compagnie nationale des commissaires aux comptes) for this type of engagement. These procedures consisted of verifying that the amount of net assets is at least equal to the amount of share capital plus those reserves that may not be distributed under the law or bylaws. This verification consisted in particular of assessing the potential impact of events that have occurred between the date of the last annual financial statements and the date of our report on the carrying amount of the items used to determine the amount of net assets. On the basis of our work and on the date of our report, we attest that the amount of net assets is at least equal to the amount of share capital plus those reserves that may not be distributed under the law or bylaws. Villeurbanne, 3 January 2019 The Transformation Auditor ORFIS Christophe VELUT