BIC - 2018 Registration document

FINANCIAL STATEMENTS

Parent company financial statements of Société Bic (French GAAP)

NOTE 4

DEPRECIATION AND AMORTIZATION

Deprec. and amort. as of Dec. 31, 2017

Increase in the period

Reduction in the period

Deprec. and amort. as of Dec. 31, 2018

(in thousand euros)

Research and development expenses

1,745

-

-

1,745

Other intangible assets

38,188

2,075

(14,731)

25,532

TOTAL INTANGIBLE ASSETS

39,933

2,075

(14,731)

27,277

Buildings

14,302 10,957

394

(104)

14,592 11,897

Industrial fixtures and equipment

1,000

(60)

Other property, plant and equipment

2,919

290

(184)

3,025

TOTAL PROPERTY, PLANT AND EQUIPMENT

28,178

1,684

(348)

29,514

NOTE 5

MATURITY OF RECEIVABLES AND PAYABLES

Receivables (in thousand euros)

Within one year

More than one year

o/w notes receivables

o/w related parties

Gross

Other long-term investments

58,444

58,444

- - - - -

-

-

Trade receivables and related accounts

162,384 264,342

162,384 264,342

913

113,654 208,611

Other receivables

- -

Prepayments

1,184

1,184

-

TOTAL

486,354

486,354

913

322,265

Payables (in thousand euros) Bank borrowings Other borrowings

Within one year

More than one year

o/w notes payables

o/w related parties

Gross

7,255

7,255

 -

 -  -  -

-

229,113 108,471

227,052 108,471

2,061

229,109

Trade payables and related accounts Tax and employee-related liabilities

-

54,503

7,451 7,729

7,451 7,729

 -

-

-

Other liabilities

-

 -

1,466

TOTAL

360,019

357,958

2,061

-

285,078

258

• BIC GROUP - 2018 REGISTRATION DOCUMENT •