BIC - 2018 Registration document

FINANCIAL STATEMENTS

Parent company financial statements of Société Bic (French GAAP)

4. NOTES TO THE PARENT COMPANY FINANCIAL STATEMENTS

NOTE 1

MAIN EVENTS

256

NOTE 14

FINANCIAL INCOME

261

NOTE 2

ACCOUNTING PRINCIPLES, RULES AND METHODS

256

NOTE 15

NON-RECURRING INCOME AND EXPENSES

262

NOTE 16

INCOME TAX BREAKDOWN

262

Notes to the balance sheet

NOTE 17

TAX GROUPING

262

NOTE 3

NON-CURRENT ASSETS

257

NOTE 18

MAIN INCREASES/DECREASES IN THE DEFERRED

TAX BASIS

262

NOTE 4

DEPRECIATION AND AMORTIZATION

258

NOTE 5

MATURITY OF RECEIVABLES AND PAYABLES

258

Notes to the off-balance sheet commitments

NOTE 6

INFORMATION ON RELATED PARTIES

259

NOTE 7

SHORT-TERM FINANCIAL INVESTMENTS

259

NOTE 19

OFF-BALANCE SHEET FINANCIAL INSTRUMENTS

263

19.1 19.2

Currency derivatives Interest rate derivatives

263 263 264 264 264

NOTE 8

TRANSLATION ADJUSTMENTS

259

NOTE 20

OFF-BALANCE SHEET COMMITMENTS

NOTE 9

SHAREHOLDERS’ EQUITY

259

20.1 20.2

Guarantees

9.1 9.2

Share capital

259 260 260

Pension obligations

Changes in Shareholders’ equity

NOTE 10

PROVISIONS

Other information

NOTE 21

STOCK MARKET PRICE

264

Notes to the income statement

NOTE 22

STOCK OPTION PLANS

265

NOTE 11

NET SALES BREAKDOWN

261

NOTE 23

EQUITY INVESTMENTS

266

NOTE 12

OTHER REVENUES

261

23.1 23.2

Subsidiaries and equity interests

266 268

NOTE 13

MANAGEMENT COMPENSATION

261

Analysis of movements in equity investments

255

• BIC GROUP - 2018 REGISTRATION DOCUMENT •