BIC - 2018 Registration document

FINANCIAL STATEMENTS

Consolidated financial statements

3. CONSOLIDATED STATEMENT OF FINANCIAL POSITION Assets

Notes

December 31, 2017*

January 1, 2018**

December 31, 2018

(in thousand euros)

Goodwill

10

276,851 631,083

278,961 684,589

210,158 699,755

Property, plant and equipment

9

Intangible assets

11

73,780

73,947

76,413

Investment properties

1,788

1,788

1,742

Other non-current assets

12

44,840

44,840

27,921

Deferred tax assets

 13

140,637

140,152

141,968

Derivative instruments

23-4, 23-5

38

38

44

Non-current assets

1,169,017

1,224,315

1,158,001

Inventories

14

428,977

430,395

449,152

Income tax advance payments

32,254

32,254

34,755

Trade and other receivables

14, 21-5

477,080 12,763 23,620 21,395 188,626

473,499 12,763 23,620 21,395 188,626

534,683

Other current assets

14,703

Derivative instruments

23-4, 23-5

5,289

Other current financial assets

21-6, CF (h)

12,855

Cash and cash equivalents

21-4, CF

157,533

Current assets

1,184,715 2,353,732

1,182,552 2,406,867

1,208,970 2,366,971

TOTAL ASSETS

Restated for IFRS 15 – Revenue from contracts with customers. * Opening balance sheet – First application IFRS 9 – Financial assets depreciation, IFRS 16 – Leases and application of IAS29 "Financial Reporting in Hyperinflationary Economies" ** for Argentina. The Group does not present an opening balance sheet as of January 1, 2017 as the IFRS 15 impact on the balance sheet is not significant (see Note 1). see consolidated cash flow statement. CF:

191

• BIC GROUP - 2018 REGISTRATION DOCUMENT •