|                                                                                           |
|-------------------------------------------------------------------------------------------|
|                                                                                           |  |  |  |  |  |  |  |  |  |  |
|                                                                                      |   |   |   |   |   | Ownership interest (%) |   | Voting interest (%) |
|                                                                                      |   | Reporting date |   | Country of incorporation |   | 2016 |   | 2015 |   | 2016 |
|                                                                                      |   |   |   |   |   |   |   |   |   |   |
| Alusud Argentina S.R.L.                                                                   |   | Dec-31 |   | Argentina |   | 100 |   | 100 |   | 100 |
| Graham Packaging Argentina S.R.L.                                                         |   | Dec-31 |   | Argentina |   | 100 |   | 100 |   | 100 |
| Lido Plast San Luis S.A. (in liquidation) (a)                                             |   | Dec-31 |   | Argentina |   | 100 |   | 100 |   | 100 |
| Gulf Closures W.L.L.(b)                                                                   |   | Dec-31 |   | Bahrain |   | 49 |   | 49 |   | 49 |
| Graham Packaging Belgium BVBA                                                             |   | Dec-31 |   | Belgium |   | 100 |   | 100 |   | 100 |
| Graham Packaging Lummen BVBA                                                              |   | Dec-31 |   | Belgium |   | 100 |   | 100 |   | 100 |
| Closure Systems International (Brazil) Sistemas de Vedacao Ltda.                          |   | Dec-31 |   | Brazil |   | 100 |   | 100 |   | 100 |
| Graham Packaging do Brasil Indústria e Comércio Ltda.                           |   | Dec-31 |   | Brazil |   | 100 |   | 100 |   | 100 |
| Graham Packaging Paraná Ltda.                                                        |   | Dec-31 |   | Brazil |   | 100 |   | 100 |   | 100 |
| Resin Rio Comercio Ltda.                                                                  |   | Dec-31 |   | Brazil |   | 100 |   | 100 |   | 100 |
| CSI Latin American Holdings Corporation                                                   |   | Dec-31 |   | British Virgin Islands |   | 100 |   | 100 |   | 100 |
| Evergreen Packaging Canada Limited                                                        |   | Dec-31 |   | Canada |   | 100 |   | 100 |   | 100 |
| Graham Packaging Canada Company                                                           |   | Dec-31 |   | Canada |   | 100 |   | 100 |   | 100 |
| Pactiv Canada Inc.                                                                        |   | Dec-31 |   | Canada |   | 100 |   | 100 |   | 100 |
| Reynolds Consumer Products Canada Inc.                                                    |   | Dec-31 |   | Canada |   | 100 |   | 100 |   | 100 |
| Alusud Embalajes Chile Ltda.                                                              |   | Dec-31 |   | Chile |   | 100 |   | 100 |   | 100 |
| Closure Systems International (Guangzhou) Limited                                         |   | Dec-31 |   | China |   | 100 |   | 100 |   | 100 |
| Closure Systems International (Wuhan) Limited (in liquidation)(a)                         |   | Dec-31 |   | China |   | 100 |   | 100 |   | 100 |
| CSI Closure Systems (Hangzhou) Co., Ltd.                                                  |   | Dec-31 |   | China |   | 100 |   | 100 |   | 100 |
| CSI Closure Systems (Tianjin) Co., Ltd.                                                   |   | Dec-31 |   | China |   | 100 |   | 100 |   | 100 |
| Dongguan Pactiv Packaging Co., Ltd. (c)                                                   |   | Dec-31 |   | China |   | — |   | 51 |   | — |
| Evergreen Packaging (Shanghai) Co., Ltd.                                                  |   | Dec-31 |   | China |   | 100 |   | 100 |   | 100 |
| Graham Packaging (Guangzhou) Co., Ltd.                                                    |   | Dec-31 |   | China |   | 100 |   | 100 |   | 100 |
| Graham Packaging Trading (Shanghai) Co., Ltd.                                             |   | Dec-31 |   | China |   | 100 |   | 100 |   | 100 |
| Reynolds Metals (Shanghai) Ltd.                                                           |   | Dec-31 |   | China |   | 100 |   | 100 |   | 100 |
| Techne Machineries Foshan Ltd                                                             |   | Dec-31 |   | China |   | 100 |   | 100 |   | 100 |
| Zhejiang Zhongbao Pactiv Packaging Co., Ltd.                                              |   | Dec-31 |   | China |   | 62.5 |   | 62.5 |   | 62.5 |
| Alusud Embalajes Colombia Ltda.                                                           |   | Dec-31 |   | Colombia |   | 100 |   | 100 |   | 100 |
| Closure Systems International (Colombia Trade) S.A.S.                                     |   | Dec-31 |   | Colombia |   | 100 |   | 100 |   | 100 |
| CSI Closure Systems Manufacturing de Centro America, Sociedad de Responsabilidad Limitada |   | Dec-31 |   | Costa Rica |   | 100 |   | 100 |   | 100 |
| Closure Systems International (Egypt) LLC                                                 |   | Dec-31 |   | Egypt |   | 100 |   | 100 |   | 100 |
| Evergreen Packaging de El Salvador, S.A. de C.V.                                          |   | Dec-31 |   | El Salvador |   | 100 |   | 100 |   | 100 |
| Graham Packaging Company Oy                                                               |   | Dec-31 |   | Finland |   | 100 |   | 100 |   | 100 |
| Graham Packaging Europe S.N.C.                                                            |   | Dec-31 |   | France |   | 100 |   | 100 |   | 100 |
| Graham Packaging France S.A.S.                                                            |   | Dec-31 |   | France |   | 100 |   | 100 |   | 100 |
| Graham Packaging Normandy S.A.R.L.                                                        |   | Dec-31 |   | France |   | 100 |   | 100 |   | 100 |
| Graham Packaging Villecomtal S.A.R.L.                                                     |   | Dec-31 |   | France |   | 100 |   | 100 |   | 100 |
| Closure Systems International Machinery (Germany) GmbH                                    |   | Dec-31 |   | Germany |   | 100 |   | 100 |   | 100 |
| Omni-Pac Ekco GmbH Verpackungsmittel                                                      |   | Dec-31 |   | Germany |   | 100 |   | 100 |   | 100 |
| Omni-Pac GmbH Verpackungsmittel                                                           |   | Dec-31 |   | Germany |   | 100 |   | 100 |   | 100 |
| Pactiv Deutschland Holdinggesellschaft mbH                                                |   | Dec-31 |   | Germany |   | 100 |   | 100 |   | 100 |
| Pactiv Forest Products GmbH (d)                                                           |   | Dec-31 |   | Germany |   | — |   | 100 |   | — |
| Pactiv-Omni Germany Holdings GmbH                                                         |   | Dec-31 |   | Germany |   | 100 |   | 100 |   | 100 |
| Closure Systems International (Hong Kong) Limited                                         |   | Dec-31 |   | Hong Kong |   | 100 |   | 100 |   | 100 |
| Graham Packaging Asia Limited                                                             |   | Dec-31 |   | Hong Kong |   | 100 |   | 100 |   | 100 |
| Roots Investment Holding Private Limited                                                  |   | Dec-31 |   | Hong Kong |   | 100 |   | 100 |   | 100 |
| Technegen International Limited                                                           |   | Dec-31 |   | Hong Kong |   | 100 |   | 100 |   | 100 |
| CSI Hungary Manufacturing and Trading Limited Liability Company                           |   | Dec-31 |   | Hungary |   | 100 |   | 100 |   | 100 |
| Closure Systems International (I) Private Limited                                         |   | Mar-31 |   | India |   | 100 |   | 100 |   | 100 |

----

|                                                                                         |
|-----------------------------------------------------------------------------------------|
|                                                                                         |  |  |  |  |  |  |  |  |  |  |
| PT. Graham Packaging Indonesia                                                          |   | Dec-31 |   | Indonesia |   | 100 |   | 100 |   | 100 |
| Graham Packaging Company Italia S.r.l.                                                  |   | Dec-31 |   | Italy |   | 100 |   | 100 |   | 100 |
| Closure Systems International Japan, Limited                                            |   | Dec-31 |   | Japan |   | 100 |   | 100 |   | 100 |
| Graham Packaging Japan Godo Kaisha                                                      |   | Dec-31 |   | Japan |   | 100 |   | 100 |   | 100 |
| Closure Systems International (Korea), Ltd.                                             |   | Dec-31 |   | Korea |   | 100 |   | 100 |   | 100 |
| Evergreen Packaging Korea Ltd.                                                          |   | Dec-31 |   | Korea |   | 100 |   | 100 |   | 100 |
| Beverage Packaging Factoring (Luxembourg) S.à r.l.                                 |   | Dec-31 |   | Luxembourg |   | 100 |   | 100 |   | 100 |
| Beverage Packaging Holdings (Luxembourg) I S.A.                                         |   | Dec-31 |   | Luxembourg |   | 100 |   | 100 |   | 100 |
| Beverage Packaging Holdings (Luxembourg) II S.A.                                        |   | Dec-31 |   | Luxembourg |   | 100 |   | 100 |   | 100 |
| Beverage Packaging Holdings (Luxembourg) III S.à r.l.                              |   | Dec-31 |   | Luxembourg |   | 100 |   | 100 |   | 100 |
| Beverage Packaging Holdings (Luxembourg) IV S.à r.l.                               |   | Dec-31 |   | Luxembourg |   | 100 |   | 100 |   | 100 |
| Beverage Packaging Holdings (Luxembourg) V S.A.                                         |   | Dec-31 |   | Luxembourg |   | 100 |   | 100 |   | 100 |
| Beverage Packaging Holdings (Luxembourg) VI S.à r.l.                               |   | Dec-31 |   | Luxembourg |   | 100 |   | 100 |   | 100 |
| Evergreen Packaging (Luxembourg) S.à r.l.                                          |   | Dec-31 |   | Luxembourg |   | 100 |   | 100 |   | 100 |
| Graham Packaging European Holdings (Luxembourg) S.à r.l.                           |   | Dec-31 |   | Luxembourg |   | 100 |   | 100 |   | 100 |
| Graham Packaging European Holdings (Luxembourg) I S.à r.l.                         |   | Dec-31 |   | Luxembourg |   | 100 |   | 100 |   | 100 |
| Graham Packaging European Holdings (Luxembourg) II S.à r.l.                        |   | Dec-31 |   | Luxembourg |   | 100 |   | 100 |   | 100 |
| Reynolds Group Issuer (Luxembourg) S.A.                                                 |   | Dec-31 |   | Luxembourg |   | 100 |   | 100 |   | 100 |
| CSI en Ensenada, S. de R.L. de C.V.                                                     |   | Dec-31 |   | Mexico |   | 100 |   | 100 |   | 100 |
| CSI en Saltillo, S. de R.L. de C.V.                                                     |   | Dec-31 |   | Mexico |   | 100 |   | 100 |   | 100 |
| CSI Tecniservicio, S. de R.L. de C.V.                                                   |   | Dec-31 |   | Mexico |   | 100 |   | 100 |   | 100 |
| Graham Packaging Plastic Products de Mexico, S. de. R.L. de C.V.                        |   | Dec-31 |   | Mexico |   | 100 |   | 100 |   | 100 |
| Grupo Corporativo Jaguar, S.A. de C.V.                                                  |   | Dec-31 |   | Mexico |   | 100 |   | 100 |   | 100 |
| Grupo CSI de México, S. de R.L. de C.V.                                            |   | Dec-31 |   | Mexico |   | 100 |   | 100 |   | 100 |
| Innovacioìn y Asesorìa en Plastico, S. de R.L. de C.V.                        |   | Dec-31 |   | Mexico |   | 100 |   | 100 |   | 100 |
| Pactiv Foodservice Mexico, S. de R.L. de C.V.                                           |   | Dec-31 |   | Mexico |   | 100 |   | 100 |   | 100 |
| Pactiv Mexico, S. de R.L. de C.V.                                                       |   | Dec-31 |   | Mexico |   | 100 |   | 100 |   | 100 |
| Servicio Terrestre Jaguar, S.A. de C.V.                                                 |   | Dec-31 |   | Mexico |   | 100 |   | 100 |   | 100 |
| Servicios Graham Packaging, S. de. R.L. de C.V.                                         |   | Dec-31 |   | Mexico |   | 100 |   | 100 |   | 100 |
| Servicios Industriales Jaguar, S.A. de C.V.                                             |   | Dec-31 |   | Mexico |   | 100 |   | 100 |   | 100 |
| Servicios Integrales de Operacion, S.A. de C.V.                                         |   | Dec-31 |   | Mexico |   | 100 |   | 100 |   | 100 |
| Closure Systems International Nepal Private Limited                                     |   | Jul-31 |   | Nepal |   | 100 |   | 100 |   | 100 |
| BPTE B.V. (d)                                                                           |   | Dec-31 |   | Netherlands |   | — |   | 100 |   | — |
| Closure Systems International B.V.                                                      |   | Dec-31 |   | Netherlands |   | 100 |   | 100 |   | 100 |
| Evergreen Packaging International B.V.                                                  |   | Dec-31 |   | Netherlands |   | 100 |   | 100 |   | 100 |
| Graham Packaging Company B.V.                                                           |   | Dec-31 |   | Netherlands |   | 100 |   | 100 |   | 100 |
| Graham Packaging Holdings B.V.                                                          |   | Dec-31 |   | Netherlands |   | 100 |   | 100 |   | 100 |
| Graham Packaging Zoetermeer B.V.                                                        |   | Dec-31 |   | Netherlands |   | 100 |   | 100 |   | 100 |
| Reynolds Packaging International B.V.                                                   |   | Dec-31 |   | Netherlands |   | 100 |   | 100 |   | 100 |
| Beverage Packaging (New Zealand) Limited                                                |   | Dec-31 |   | New Zealand |   | 100 |   | 100 |   | 100 |
| Alusud Peru S.A.                                                                        |   | Dec-31 |   | Peru |   | 100 |   | 100 |   | 100 |
| Closure Systems International (Philippines), Inc.                                       |   | Dec-31 |   | Philippines |   | 100 |   | 100 |   | 100 |
| Graham Packaging Poland  Sp. z o.o.                                                     |   | Dec-31 |   | Poland |   | 100 |   | 100 |   | 100 |
| Omni Pac Poland  Sp. z o.o.(d)                                                          |   | Dec-31 |   | Poland |   | — |   | 100 |   | — |
| CSI Vostok Limited Liability Company (in liquidation) (a)                               |   | Dec-31 |   | Russia |   | 100 |   | 100 |   | 100 |
| Pactiv Asia Pte Ltd                                                                     |   | Dec-31 |   | Singapore |   | 100 |   | 100 |   | 100 |
| Closure Systems International España, S.L.U.                                       |   | Dec-31 |   | Spain |   | 100 |   | 100 |   | 100 |
| Closure Systems International Holdings (Spain), S.A.                                    |   | Dec-31 |   | Spain |   | 100 |   | 100 |   | 100 |
| Graham Packaging Iberica S.L.                                                           |   | Dec-31 |   | Spain |   | 100 |   | 100 |   | 100 |
| Reynolds Food Packaging Spain, S.L.U.                                                   |   | Dec-31 |   | Spain |   | 100 |   | 100 |   | 100 |
| Evergreen Packaging (Taiwan) Co., Ltd.                                                  |   | Dec-31 |   | Taiwan |   | 100 |   | 100 |   | 100 |
| Closure Systems International Plastik Ithalat Ihracat Sanayi Ve Ticaret Limited Sirketi |   | Dec-31 |   | Turkey |   | 100 |   | 100 |   | 100 |
| Graham Plastpak Plastik Ambalaj Sanayi Limited Sirketi                                  |   | Dec-31 |   | Turkey |   | 100 |   | 100 |   | 100 |
| Closure Systems International (UK) Limited                                              |   | Dec-31 |   | United Kingdom |   | 100 |   | 100 |   | 100 |
| Graham Packaging European Services Limited                                              |   | Dec-31 |   | United Kingdom |   | 100 |   | 100 |   | 100 |
| Graham Packaging Plastics Limited                                                       |   | Dec-31 |   | United Kingdom |   | 100 |   | 100 |   | 100 |
| Ivex Holdings, Ltd.                                                                     |   | Dec-31 |   | United Kingdom |   | 100 |   | 100 |   | 100 |

----

|                                                             |
|-------------------------------------------------------------|
|                                                             |  |  |  |  |  |  |  |  |  |  |
| J. & W. Baldwin (Holdings) Limited(d)                   |   | Jun-30 |   | United Kingdom |   | — |   | 100 |   | — |
| Kama Europe Limited                                         |   | Dec-31 |   | United Kingdom |   | 100 |   | 100 |   | 100 |
| Reynolds Consumer Products (UK) Limited(d)                  |   | Dec-31 |   | United Kingdom |   | — |   | 100 |   | — |
| Reynolds Subco (UK) Limited(d)                              |   | Dec-31 |   | United Kingdom |   | — |   | 100 |   | — |
| The Baldwin Group Limited(d)                                |   | Jun-30 |   | United Kingdom |   | — |   | 100 |   | — |
| Baker's Choice Products, Inc.                               |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| BCP/Graham Holdings L.L.C.                                  |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Beverage Packaging Holdings II Issuer Inc.(d)               |   | Dec-31 |   | U.S.A. |   | — |   | 100 |   | — |
| Blue Ridge Holding Corp.                                    |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Blue Ridge Paper Products Inc.                              |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| BRPP, LLC                                                   |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Closure Systems International Americas, Inc.                |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Closure Systems International Holdings LLC                  |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Closure Systems International Inc.                          |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Closure Systems International Packaging Machinery Inc.      |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Closure Systems Mexico Holdings LLC                         |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Coast-Packaging Company (California General Partnership)(b) |   | Dec-31 |   | U.S.A. |   | 50 |   | 50 |   | 50 |
| CSI Mexico LLC                                              |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| CSI Sales & Technical Services Inc.                     |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Evergreen Packaging Inc.                                    |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| GEC Packaging Technologies LLC (e)                          |   | Dec 31 |   | U.S.A. |   | 100 |   | — |   | 100 |
| GPC Holdings LLC                                            |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| GPC Opco GP LLC                                             |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| GPC Sub GP LLC                                              |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Graham Packaging Acquisition Corp.                          |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Graham Packaging Company Europe LLC                         |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Graham Packaging Company Inc.                               |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Graham Packaging Company, L.P.                              |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Graham Packaging Holdings Company                           |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Graham Packaging International Plastics Products Inc.       |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Graham Packaging Latin America, LLC                         |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Graham Packaging Leasing USA LLC                            |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Graham Packaging PET Technologies Inc.                      |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Graham Packaging Plastic Products Inc.                      |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Graham Packaging PX Company                                 |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Graham Packaging PX Holding Corporation                     |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Graham Packaging PX, LLC                                    |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Pactiv International Holdings Inc.                          |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Pactiv LLC                                                  |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Pactiv Management Company LLC                               |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Pactiv Packaging Inc.                                       |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| PCA West Inc.                                               |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| RenPac Holdings Inc.                                        |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Reynolds Consumer Products Holdings LLC                     |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Reynolds Consumer Products LLC                              |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Reynolds Group Holdings Inc.                                |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Reynolds Group Issuer Inc.                                  |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Reynolds Group Issuer LLC                                   |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Reynolds Manufacturing, Inc.                                |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Reynolds Presto Products Inc.                               |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Reynolds Services Inc.                                      |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Southern Plastics Inc.                                      |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Trans Western Polymers, Inc.                                |   | Dec-31 |   | U.S.A. |   | 100 |   | 100 |   | 100 |
| Alusud Venezuela S.A. (in liquidation)(a)                   |   | Dec-31 |   | Venezuela |   | 100 |   | 100 |   | 100 |

|     |                                      |
|-----|--------------------------------------|
| (a) | In voluntary liquidation/strike off. |

|     |                                                                                                              |
|-----|--------------------------------------------------------------------------------------------------------------|
| (b) | The Group has the control and it has the power to govern the financial and operating policies of the entity. |

|     |                       |
|-----|-----------------------|
| (c) | Sold during the year. |

|     |                                                                |
|-----|----------------------------------------------------------------|
| (d) | Voluntarily liquidated/deregistered/dissolved during the year. |

|     |                               |
|-----|-------------------------------|
| (e) | Incorporated during the year. |