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

PIMACO Autoadesivos Ltda.

Brazil

BIC Amazonia SA 100.0%

Manufacturing and distribution of consumer products

BIC Chile SA

Chile

BIC Amazonia SA SOCIÉTÉ BIC SA Nelgor SA BIC Amazonia SA SOCIÉTÉ BIC SA BIC Amazonia SA SOCIÉTÉ BIC SA BIC CORPORATION SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC Colombia SAS

Colombia

100.0% Distribution of consumer products

BIC de Costa Rica SA

Costa Rica BIC de Guatemala SA 100.0% Distribution of consumer products

BIC Ecuador SA

Ecuador

100.0% Manufacturing and distribution of consumer products

BIC de Guatemala SA

Guatemala

100.0% Distribution of consumer products

No Sabe Fallar SA de CV

Mexico

BIC CORPORATION Industrial de Cuautitlan SA de CV BIC CORPORATION No Sabe Fallar SA de CV

100.0% Manufacturing and distribution of consumer products

Industrial de Cuautitlan SA de CV

Mexico

100.0% Manufacturing and distribution of consumer products

Servicios administrativos Industrial de Cuautitlán, SA de CV

Mexico Industrial de Cuautitlan SA de CV No Sabe Fallar SA de CV

100.0%

Delivery of services

BIC Andina Peru SA (liquidation in March 2018)

Peru

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

BIC Uruguay SA

Uruguay Uruguay

Nelgor SA

BIC Amazonia SA 100.0%

Holding company

Nelgor Trading CA (liquidation in 2017)

Venezuela Venezuela

Nelgor SA 100.0% Distribution of consumer products

BIC de Venezuela CA (liquidation in progress)

BIC Amazonia SA 100.0% Distribution of consumer products

ASIA BIC Stationery (Shanghai) Co. Ltd.

China China

SOCIÉTÉ BIC SA 100.0% Distribution of consumer products

BIC (Shanghai) Stationery Manufacturing Co. Ltd. (liquidation in 2017)

SOCIÉTÉ BIC SA 100.0%

Manufacturing and distribution of consumer products

BIC (Nantong) Plastic Products Co., Ltd.

China

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

BIC Product (Korea) Ltd.

South Korea

BIC Advertising and Promotional Products Asia Ltd. (sold in 2017) BIC Cello (India) Pvt. Ltd. (ex-Cello Plastic Products private Ltd.) since September 2017 BIC Cello Exports Private Ltd. (merged into BIC Cello (India) Pvt. Ltd. with retrospective effect to 1 April 2017)

Hong-Kong BIC Graphic France SASU

100.0% Distribution of consumer products

India

SOCIÉTÉ BIC SA 100.0%

Manufacturing and distribution of consumer products Manufacturing and distribution of consumer products

India

SOCIÉTÉ BIC SA 100.0%

BIC Japan Co. Ltd.

Japan

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 Product (Malaysia) Sdn. Bhd. BIC Product (Singapore) Pte. Ltd.

Malaysia

Singapore Singapore

BIC Product (Asia) Pte. Ltd. BIC Product (Thailand) Ltd.

Thailand

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• BIC GROUP - 2018 REGISTRATION DOCUMENT •