Plastic Omnium // 2021 Universal Registration Document

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

5.2.4

STATEMENT OF CHANGES IN EQUITY

Shareholders’ equity

Attributable to owners of the parent

Attributable to non- controlling interests

Total share- holders’ equity

Number of shares

Capital reserve

Treasury stock

Other reserves (1)

Translation differences

Group net profit

In thousands of euros In thousand units for the number of shares

Capital

SHAREHOLDERS’ EQUITY AT DECEMBER 31, 2019 148,566 8,914 17,389 (54,071) 2,044,775 (1)

(30,385)

258,197 2,244,819 98,774 2,343,593

Appropriation of net profit at December 31, 2019

- - -

- - -

- - -

- - -

258,197

- (258,197)

-

-

-

Net profit at December 31, 2020

-

- (251,112) (251,112)

(1,940) (253,051)

Total gains and losses recognized directly in equity Exchange differences on translating foreign operations Actuarial gains/(losses) relating to defined benefit plans Cash-flow hedges – Interest rate instruments Cash-flow hedges – Currency instruments Change in the fair value adjustment of long-term investments in equity instruments and funds Revaluation of assets and liabilities due to hyperinflation in Argentina NET PROFIT (LOSS) AND GAINS AND LOSSES RECOGNIZED DIRECTLY IN EQUITY

4,640 (50,819)

-

(46,179)

(4,736)

(50,915)

-

-

-

-

2,659 (50,819)

-

(48,160)

(4,736)

(52,896)

- - -

- - -

- - -

- - -

(2,852)

- - -

- - -

(2,852)

- - -

(2,852)

165

165

165

2,118

2,118

2,118

-

-

-

-

(4,031)

-

-

(4,031)

-

(4,031)

-

-

-

-

6,581

-

-

6,581

-

6,581

- - - - - -

- - - - - -

- - - - - -

-

262,837 (50,819) (509,309) (297,291)

(6,676) (303,967)

Treasury stock transactions

(7,268)

667

- - - - -

- - - - -

(6,601)

-

(6,601)

5

Change in scope of consolidation and reserves Dividends paid by Compagnie Plastic Omnium (2) Dividends paid by other Group companies

- - - -

-

-

1,157 1,157

(71,221)

(71,221)

-

(71,221) (23,578)

-

-

(23,578)

Stock option and share purchase plans

1,408

1,408

-

1,408

Deferred tax on stock option and share purchase plans

-

-

-

-

(504)

-

-

(504)

-

(504)

(81,204) (251,112) 1,870,611 69,677 1,940,288

SHAREHOLDERS’ EQUITY AT DECEMBER 31, 2020 148,566 8,914 17,389 (61,339) 2,237,962 (1)

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021