BIC - 2018 Registration document

FINANCIAL STATEMENTS

Consolidated financial statements

Proportion of ownership interest (direct or indirect)

Place of incorporation (or registration) and operation Main shareholders

Name of subsidiary

Principal activity

BIC Hungaria k.f.t. (liquidation in 2017)

Hungary SOCIÉTÉ BIC SA 100.0% Distribution of consumer products SOCIÉTÉ BIC SA 100.0% Distribution of consumer products SOCIÉTÉ BIC SA 100.0% Distribution of consumer products Italy BIC Graphic Europe SA 100.0% Distribution of consumer products Italy SOCIÉTÉ BIC SA 100.0% Distribution of consumer products SOCIÉTÉ BIC SA 100.0% Distribution of consumer products SOCIÉTÉ BIC SA 100.0% Distribution of consumer products SOCIÉTÉ BIC SA 100.0% Distribution of consumer products United Kingdom SOCIÉTÉ BIC SA 100.0% Distribution of consumer products Ireland Netherlands Poland Portugal Romania

BIC (Ireland) Private Company Limited By Shares

BIC Italia Spa

Norwood Promotional Products Italia SPA (liquidation in progress)

BIC Netherlands B. V

BIC Polska SP ZOO

BIC Portugal SA

BIC (Romania) Marketing & Distribution SRL

BIC UK Ltd.

BIC Slovakia s.r.o

Slovakia

SOCIÉTÉ BIC SA 100.0% Distribution of consumer products SOCIÉTÉ BIC SA 100.0% Distribution of consumer products SOCIÉTÉ BIC SA 100.0% Distribution of consumer products SOCIÉTÉ BIC SA 100.0% Distribution of consumer products SOCIÉTÉ BIC SA 100.0% Distribution of consumer products SOCIÉTÉ BIC SA 100.0% Distribution of consumer products

BIC CIS ZAO

Russia

BIC Nordic AB

Sweden

SOCIÉTÉ BIC (Suisse) SA

Switzerland

BIC Pazarlama Ltd. Sti.

Turkey

BIC Ukraine CA

Ukraine

NORTH AMERICA BIC Inc. BIC CORPORATION

Canada

BIC CORPORATION 100.0% Distribution of consumer products

United States United States United States United States

SOCIÉTÉ BIC SA 100.0%

Holding company

BIC USA Inc.

BIC CORPORATION 100.0% Distribution of consumer products

BIC Consumer Products Manufacturing Co. Inc. BIC Graphic USA Manufacturing Co. Inc. (sold on 30 June 2017)

BIC USA Inc. BIC USA Inc.

100.0% Manufacturing of consumer products 100.0% Manufacturing of consumer products

BIC Sport North America Inc. (sold on 31 December 2018)

United States

BIC Sport SASU 100.0% Manufacturing and distribution of consumer products

Wite-out Products Inc.

United States – Delaware British Virgin Islands United States United States United States – Marinland

BIC CORPORATION 100.0%

Holding company

Furtuna Holding Co. Ltd.

BIC CORPORATION 100.0%

Holding company

SLS Insurance Company

BIC CORPORATION 100.0%

Insurance coverage company

BIC International Co.

SOCIÉTÉ BIC SA 100.0%

Delivery of services

Wite-out Products Inc.

Wite-Out Products Inc. – Delaware

100.0% Distribution of consumer products

OCEANIA BIC Australia Pty. Ltd.

Australia Australia

SOCIÉTÉ BIC SA 100.0% Distribution of consumer products BIC Sport SASU 100.0% Distribution of consumer products SOCIÉTÉ BIC SA 100.0% Manufacturing and distribution of consumer products

BIC Sport Australia Pty. Ltd. (sold on December 2018)

BIC (NZ) Ltd.

New Zealand

LATIN AMERICA BIC Argentina SA

Argentina

SOCIÉTÉ BIC SA BIC Assemblage

100.0% Distribution of consumer products

BIC Graphic Brasil Ltda. (liquidation in progress)

Brazil Brazil

BIC Amazonia SA 100.0% Distribution of consumer products

BIC Amazonia SA

SOCIÉTÉ BIC SA BIC Rasoirs SASU

100.0% Manufacturing and distribution of consumer products

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• BIC GROUP - 2018 REGISTRATION DOCUMENT •