BIC - 2019 Universal Registration Document

FINANCIAL STATEMENTS

Consolidated financial statements

Percentage ownership interest

Place of incorporation (or registration) and operation

(direct or indirect)

Name of subsidiary

Main shareholders

Principal activity

BIC Violex SA

Greece

SOCIÉTÉ BIC SA 100.0%

Manufacturing and distribution of consumer products

BIC (Ireland) Private Company Limited By Shares

Ireland

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC Italia SPA

Italy

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

Norwood Promotional Products Italia SPA (liquidation in process)

Italy BIC Graphic Europe SA 100.0%

Distribution of consumer products

BIC Netherlands B.V

Netherlands

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC Polska SP ZOO

Poland

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC Portugal SA

Portugal

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC (Romania) Marketing & Distribution SRL

Romania

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC UK Ltd.

United Kingdom

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC Slovakia s.r.o.

Slovakia

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC CIS ZAO

Russia

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC Nordic AB

Sweden

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

SOCIÉTÉ BIC (Suisse) SA

Switzerland

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC Pazarlama Ltd. Sti.

Turkey

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC Ukraine CA

Ukraine

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC Services Sofia EOOD (incorporated on October 31, 2019)

Bulgaria

SOCIÉTÉ BIC SA 100.0%

Delivery of services

NORTH AMERICA BIC Inc.

Canada

BIC CORPORATION 100.0%

Distribution of consumer products

BIC CORPORATION

United States

SOCIÉTÉ BIC SA 100.0%

Holding company

BIC USA Inc.

United States

BIC CORPORATION 100.0%

Distribution of consumer products

BIC Consumer Products Manufacturing Co. Inc. BIC Sport North America Inc (disposed of on December 31, 2018)

United States

BIC USA Inc.

100.0% Manufacturing of consumer products

United States

BIC Sport SASU 100.0%

Manufacturing and distribution of consumer products

Wite-Out Products Inc.

United States – Delaware

BIC CORPORATION 100.0%

Holding company

Furtuna Holding Co. Ltd.

British Virgin Islands

BIC CORPORATION 100.0%

Holding company

SLS Insurance Company

United States

BIC CORPORATION 100.0%

Insurance coverage company

BIC International Co.

United States

SOCIÉTÉ BIC SA 100.0%

Delivery of services

Wite-Out Products Inc.

United States – Marinland

Wite-Out Products Inc. – Delaware

100.0%

Distribution of consumer products

OCEANIA BIC Australia Pty. Ltd.

Australia

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC Sport Australia Pty. Ltd. (disposed of on December 31, 2018)

Australia

BIC Sport SASU 100.0%

Distribution of consumer products

BIC (NZ) Ltd.

New Zealand

SOCIÉTÉ BIC SA 100.0%

Manufacturing and distribution of consumer products

LATIN AMERICA BIC Argentina SA

Argentina

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC Assemblage SARL

BIC Graphic Brasil Ltda. (liquidation in progress)

Brazil

BIC Amazonia SA 100.0%

Distribution of consumer products

BIC Amazonia SA

Brazil

SOCIÉTÉ BIC SA 100.0%

Manufacturing and distribution of consumer products

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• BIC GROUP - 2019 UNIVERSAL REGISTRATION DOCUMENT •