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

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

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

BIC Amazonia SA 100.0%

Manufacturing and distribution of consumer products

BIC de Guatemala SA

Guatemala

BIC CORPORATION 100.0%

Distribution of consumer products

SOCIÉTÉ BIC SA

No Sabe Fallar SA de CV

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

100.0%

Manufacturing and distribution of consumer products

Industrial de Cuautitlan SA de CV

100.0%

Manufacturing and distribution of consumer products

Servicios administrativos Industrial de Cuautitlán, 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 Uruguay SA

Uruguay

BIC Amazonia SA 100.0%

Distribution of consumer products

Nelgor SA

Uruguay

BIC Amazonia SA 100.0%

Holding company

BIC de Venezuela CA (liquidation in progress)

Venezuela

BIC Amazonia SA 100.0%

Distribution of consumer products

ASIA BIC Stationery (Shanghai) Co. Ltd.

China

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC (Nantong) Plastic Products Co., Ltd.

China

SOCIÉTÉ BIC SA 100.0% Manufacturing of consumer products

BIC Product (Korea) Ltd.

South Korea

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC Cello (India) Pvt. Ltd. (ex-Cello Plastic Products private Ltd.) since September 2017

India

SOCIÉTÉ BIC SA BIC Assemblage SARL

100.0%

Manufacturing and distribution of consumer products

BIC Japan Co. Ltd.

Japan

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC Product (Malaysia) Sdn. Bhd.

Malaysia

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC Product (Singapore) Pte. Ltd.

Singapore

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC Product (Asia) Pte. Ltd.

Singapore

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BIC Product (Thailand) Ltd.

Thailand

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

MIDDLE-EAST AND AFRICA BIC (South Africa) (Pty.) Ltd.

South Africa BIC Holdings Southern Africa (Pty.) Ltd.

100.0%

Manufacturing and distribution of consumer products

BIC Holdings Southern Africa (Pty.) Ltd.

South Africa

SOCIÉTÉ BIC SA BIC UK Ltd.

100.0%

Holding company

BICMiddle East FZ-LLC

Dubai

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

BICMiddle East Trading FZE (Consolidated on January 30, 2018)

Dubai

SOCIÉTÉ BIC SA 100.0%

Distribution of consumer products

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• BIC GROUP - 2019 UNIVERSAL REGISTRATION DOCUMENT •