COMPAGNIE PLASTIC OMNIUM Incorporated in France with limited liability and issued capital of 9,148,603.20 euros Headquarters: 19, boulevard Jules Carteret – 69007 Lyon – France Registered in Lyon, no. 955 512 611 – APE business identification code: 6420 Z
2015 REGISTRATION DOCUMENT
The French version of this Registration Document was filed with the French financial market authority (Autorité des Marchés Financiers – AMF) on March 24, 2016 pursuant to Article 212-13 of the General Regulation of the AMF. It may be used in support of a financial transaction only if it is accompanied by a short form prospectus endorsed by the AMF. It was drawn up by the issuer and binds the signatories. In accordance with Article L. 621-8-1-l of the French Monetary and Financial Code, the French version was registered after verification by the AMF“that the document was complete and compre- hensible and that the information contained therein was coherent”. This does not imply the authentication by the AMF of the accounting and financial information presented. The English language version of this Registration Document is a free translation of the original, which was prepared in French. The original language version of the document in French takes precedence over the translation.
Pursuant to article 28 of European Commission Regulation (EC) No 809/2004, the following information is included by way of reference in this Registration Document: • the consolidated financial statements and Company financial statements for the year ended December 31, 2014, and the corresponding auditors’ reports appearing on pp. 84-195 (inclusive) of the 2014 Registration Document filed with the AMF on July 7, 2015 under the reference number R.15-058; • the consolidated financial statements and Company financial statements for the year ended December 31, 2013, and the corresponding auditors’ reports appearing on pp. 59-146 (inclusive) of the annual financial report for the year ended December 31, 2013 filed with the AMF on March 31, 2014.
1 PRESENTATION OF THE GROUP 5 CONSOLIDATED FINANCIAL 1.1 Key figures 5 STATEMENTS 1.2 Timeline 7 AS OF DECEMBER 31, 2015 1.3 Organization chart 9 5.1 Balance sheet 83 1.4 Business and strategy 9 5.2 Income Statement 85 1.5 Research and Development (R&D) 11 5.3 Statement of Comprehensive Income 86 1.6 Risk factors 13 5.4 Change in Equity 87 5.5 Statement of Cash Flows 88 2 CORPORATE GOVERNANCE 5.6 Notes to the Consolidated Financial 2.1 Report from the Chairman of the Board Statements 90 of Directors 19 5.7 Statutory Auditors’ Report 2.2 Compensation of Corporate Officers 38 on the Consolidated Financial Statements 154 2.3 Statutory Auditors’ Report 42 6 COMPANY FINANCIAL STATEMENTS 3 SUSTAINABLE DEVELOPMENT 6.1 Income Statement 157 3.1 Issues 44 6.2 Balance Sheet 158 3.2 Development of Responsible Products 6.3 Notes to the Company Financial Statements 159 and Services 47 6.4 Five-year Financial Summary 169 3.3 Corporate Social Responsibility 47 6.5 Subsidiaries and Affiliates 170 3.4 Protection of the Environment 57 6.6 Statutory Auditors’ Report on the Financial 3.5 Societal Commitment 64 Statements 171 3.6 Methodology 66 6.7 Special Report of the Statutory Auditors on Related party Agreements 3.7 Cross-reference Table 68 and Commitments 172 3.8 Independent Third-party Report 72 7 INFORMATION ABOUT THE COMPANY 4 REVIEW OF FINANCIAL POSITION AND ITS SHARE CAPITAL AND RESULTS OF OPERATIONS 7.1 Information about the Company 175 4.1 Significant events in 2015 75 7.3 Information about shareholders 182 4.2 Comments on the Consolidated Financial Statements 76 4.3 Comments on the Company Financial 8 COMBINED SHAREHOLDERS’ MEETING Statements 78 8.1 Agenda 187 4.4 Outlook and Post-balance Sheet Events 79 8.2 Text of the Resolutions Submitted for Approval by the Combined Shareholders’ Meeting on April 28, 2016 188 PREAMBLE TO THE CONSOLIDATED 8.3 Board of Directors’ Report FINANCIAL STATEMENTS on the Resolutions Presented Financial Indicators 81 to the Combined Shareholders’ Meeting on April 28, 2016 193 8.4 Statutory Auditors’ Report on the Allocation of Stock Options 197 8.5 Statutory Auditors’ Report on the Allocation of Existing Free Shares 198 8.6 Statutory Auditors’ Report on the Reduction in Share Capital 199
DECLARATION BY THE PERSON RESPONSIBLE FOR THE REGISTRATION DOCUMENT 200
REGISTRATION DOCUMENT CROSS-REFERENCE TABLE 201
This Registration Document is published in French and in English. In case of a discrepancy between these versions, the original version drafted in French shall prevail. 01
PRESENTATION OF THE GROUP
4 Presentation of the Group Key figures
1.1 Key figures
Change in economic revenue Revenue In € millions by region 5 2
5 251 S A