BIC_REGISTRATION_DOCUMENT_2017

FINANCIAL STATEMENTS Consolidated financial statements

Proportion of ownership interest (direct or indirect)

Place of incorporation (or registration)

Name of subsidiary BIC Pazarlama Ltd. Sti.

and operation Main Shareholders

Principal activity

Turkey Ukraine

SOCIÉTÉ BIC SA SOCIÉTÉ BIC SA

100.0% Distribution of consumer products 100.0% Distribution of consumer products

BIC Ukraine CA

NORTH AMERICA BIC Inc. BIC CORPORATION

Canada

BIC CORPORATION SOCIÉTÉ BIC SA BIC CORPORATION

100.0% Distribution of consumer products

United States United States United States United States

100.0%

Holding company

BIC USA Inc.

100.0% Distribution of consumer products 100.0% Manufacturing of consumer products 100.0% Manufacturing of consumer products

BIC Consumer Products Manufacturing Co. Inc. BIC Graphic USA Manufacturing Co. Inc. (sold on June 30th, 2017)

BIC USA Inc. BIC USA Inc.

BIC Sport North America Inc.

United States

BIC Sport SASU

100.0%

Manufacturing and distribution of consumer products

Wite-Out Products Inc. Furtuna Holding Co. Ltd. SLS Insurance Company

United States – Delaware

BIC CORPORATION BIC CORPORATION BIC CORPORATION

100.0% 100.0% 100.0%

Holding company Holding company Insurance coverage company Delivery of services

British Virgin Islands

United States

BIC International Co. Wite-Out Products Inc.

United States

SOCIÉTÉ BIC SA

100.0%

United States – Marinland Wite-Out Products Inc. – Delaware

100.0% Distribution of consumer products

OCEANIA BIC Australia Pty. Ltd.

Australia Australia

SOCIÉTÉ BIC SA BIC Sport SASU SOCIÉTÉ BIC SA

100.0% Distribution of consumer products 100.0% Distribution of consumer products

BIC Sport Australia Pty. Ltd.

BIC (NZ) Ltd.

New Zealand

100.0%

Manufacturing and distribution of consumer products

LATIN AMERICA BIC Argentina SA

Argentina

SOCIÉTÉ BIC SA BIC Amazonia SA SOCIÉTÉ BIC SA

100.0% Distribution of consumer products 100.0% Distribution of consumer products

BIC Graphic Brasil Ltda. (liquidation in progress)

Brazil Brazil

BIC Amazonia SA

100.0%

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

PIMACO Autoadesivos Ltda.

Brazil

BIC Amazonia SA

100.0%

BIC Chile SA

Chile

BIC Amazonia SA SOCIÉTÉ BIC SA

100.0% Distribution of consumer products 100.0% Distribution of consumer products

BIC Colombia SAS

Colombia

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

No Sabe Fallar SA de CV

Mexico

BIC CORPORATION

100.0%

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

Industrial de Cuautitlan SA de CV

Mexico

BIC CORPORATION

100.0%

Servicios administrativos Industrial de Cuautitlán, SA de CV

Mexico Industrial de Cuautitlan SA de CV

100.0%

Delivery of services

BIC Andina Peru SA (liquidation in progress since October 2017)

Peru

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC Uruguay SA

Uruguay Uruguay

BIC Amazonia SA BIC Amazonia SA

100.0% Distribution of consumer products

Nelgor SA

100.0%

Holding company

Nelgor Trading CA (liquidation in 2017) BIC de Venezuela CA (liquidation in progress)

Venezuela Venezuela

Nelgor SA

100.0% Distribution of consumer products 100.0% Distribution of consumer products

BIC Amazonia SA

ASIA BIC Stationery (Shanghai) Co. Ltd.

China China

SOCIÉTÉ BIC SA SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC (Shanghai) Stationery Manufacturing Co. Ltd. (liquidation in 2017) BIC (Nantong) Plastic Products Co., Ltd. BIC Advertising and Promotional Products Asia Ltd. (sold in 2017) BIC India Pvt. Ltd.(Liquidation in April 2017) Cello Writing Instruments and Containers private Ltd. (merged into BIC Cello (India) Pvt. Ltd.) BIC Product (Korea) Ltd.

100.0%

Manufacturing and distribution of consumer products

China

SOCIÉTÉ BIC SA SOCIÉTÉ BIC SA

100.0% Manufacturing of consumer products 100.0% Distribution of consumer products 100.0% Distribution of consumer products

South Korea

Hong-Kong BIC Graphic France SASU

India India

SOCIÉTÉ BIC SA SOCIÉTÉ BIC SA

100.0% Distribution of consumer products 100.0% Manufacturing of consumer products

222

BIC GROUP - 2017 REGISTRATION DOCUMENT