Dear Aurélien,
From the spec sheet:
"FP4 Plus rollfilm is coated on 0.110mm/4-mil clear
acetate base with an anti-halation backing which
clears during development. It is available in 120
and 220 lengths and is edge numbered 1 to 19
(120) and 1 to 40 (220)."
120 film is always clearer than 35mm because its anti-halation layer washes away and because less is needed from the paper backing. 35mm is always a bit greyer. If you want to know whether it's PET or acetate, just try to tear the film with your hands. If you can, it's acetate. If you can't, after trying real hard and even nicking the film first, then it's PET. Sheet film is usually on PET base (FP4+ in sheet film is).
Sorry if I'm not Simon.