Plastic Omnium // 2021 Universal Registration Document

5

CONSOLIDATED FINANCIAL STATEMENTS 2021 Consolidated financial statements at December 31, 2021

5.2.3

STATEMENT OF COMPREHENSIVE NET INCO ME AND GAINS AND LOSSES

RECOGNIZED DIRECTLY IN EQUITY

December 31, 2021

December 31, 2020

Total

Gross

Tax

Total

Gross

Tax

In thousands of euros

NET PROFIT FOR THE PERIOD ATTRIBUTABLE TO OWNERS OF THE PARENT (1)

126,372

182,350

(55,978)

(251,112)

(283,411)

32,300

Reclassified to the income statement

36,995

36,958

38

(45,877)

(45,044)

(833)

Reclassified in the period

193

260

(67)

165

261

(96)

Cash-flow hedges

193

260

(67)

165

261

(96)

Reclassified at a later date

36,802

36,698

105

(46,042)

(45,305)

(737)

Translation differences

37,103

37,103

-

(48,160)

(48,160)

-

Cash-flow hedges

(301)

(405)

105

2,118

2,855

(737)

Gains/(losses) for the period – Interest rate instruments

-

-

-

-

-

-

Gains/(losses) for the period – Exchange rate instruments

(301)

(405)

105

2,118

2,855

(737)

Cannot be reclassified to the income statement at a later date

28,422

29,732

(1,310)

(302)

(1,163)

861

Actuarial gains/(losses) relating to defined benefit plans

11,883

13,193

(1,310)

(2,852)

(3,713)

861

Revaluation of long-term investments in equity instruments and funds Revaluation of assets and liabilities due to hyperinflation in Argentina Total gains and losses recognized directly in equity – Group share NET PROFIT (LOSS) AND GAINS AND LOSSES RECOGNIZED DIRECTLY IN EQUITY – GROUP SHARE (2) Net profit (loss) for the period attributable to non-controlling interests

12,532

12,532

-

(4,031)

(4,031)

-

4,007

4,007

-

6,581

6,581

-

65,417

66,689

(1,272)

(46,179)

(46,207)

28

191,789

249,039

(57,250)

(297,291)

(329,618)

32,328

9,206

13,497

(4,291)

(1,940)

(642)

(1,298)

Reclassified to the income statement

3,436

3,436

-

(4,736)

(4,736)

-

Reclassified at a later date

3,436

3,436

-

(4,736)

(4,736)

-

Exchange differences on translating foreign operations

3,436

3,436

-

(4,736)

(4,736)

-

Total gains and losses recognized directly in equity – Non-controlling interests NET PROFIT (LOSS) AND GAINS AND LOSSES RECOGNIZED DIRECTLY IN EQUITY – NON-CONTROLLING INTERESTS Net profit (loss) and gains and losses recognized directly in equity

3,436

3,436

-

(4,736)

(4,736)

-

12,642

16,933

(4,291)

(6,676)

(5,378)

(1,298)

204,431 31,030 Regarding the “Net profits” and the “Net comprehensive income” attributable to owners of the parent company on the two periods of December 31, 2021 (1)-(2) and December 31, 2020, see Note 5.2.1.3. 265,972 (61,541) (303,967) (334,996)

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021