Plastic Omnium // 2021 Universal Registration Document

5

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

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 1 st – time application of IFRIC June 2021 – IAS 19 (3)

Capital

- 3,123 SHAREHOLDERS’ EQUITY AT JANUARY 01, 2021 148,566 8,914 17,389 (61,339) 2,241,085 (81,204) (251,112) 1,873,732 69,677 1,943,411 Appropriation of net profit at December 31, 2020 - - - - (251,112) - 251,112 - - - Net profit at December 31, 2021 - - - - - - 126,372 126,372 9,206 135,578 Total gains and losses recognized directly in equity - - - - 22,675 42,742 - 65,417 3,436 68,853 Exchange differences on translating foreign operations - - - - (5,639) 42,742 - 37,103 3,436 40,539 Actuarial gains/(losses) relating to defined benefit fees - - - - 11,883 - - 11,883 - 11,883 Cash-flow hedges – Interest rate instruments - - - - 193 - - 193 - 193 Cash-flow hedges – Currency instruments - - - - (301) - - (301) - (301) Change in the fair value adjustment of long-term investments in equity instruments and in funds - - - - 12,532 - - 12,532 - 12,532 - - - 3,123 - - 3,123 -

Revaluation of assets and liabilities due to hyperinflation in Argentina

-

-

-

-

4,007

-

-

4,007

-

4,007

Net profit (loss) and gains and losses recognized directly in equity

- -

- -

- - - - - -

-

(228,437)

42,742 377,484 191,789 12,642 204,431

Treasury stock transactions

(19,463)

114

- - - - -

- - - - -

(19,349)

- - -

(19,349)

Capital reduction (cancellation of treasury stock) Dividends paid by Compagnie Plastic Omnium (2) Dividends paid by other Group companies

(1,444)

(87)

33,043 (33,043)

(87)

(87)

- - -

- - -

- - -

(71,287)

(71,287)

(71,287) (13,648)

-

-

(13,648)

Stock option and share purchase plans Deferred tax on stock option and share purchase plans

1,972

1,972

-

1,972

-

-

-

-

(509)

-

-

(509)

-

(509)

SHAREHOLDERS’ EQUITY AT DECEMBER 31, 2021 147,122 8,827 17,389 (47,759) 1,909,895 (1)

(38,462)

126,372 1,976,262 68,671 2,044,933

See Note 5.2.1.4 for breakdown of “Other reserves”. (1) Regarding the dividends per share distributed by Compagnie Plastic Omnium SE in 2021 in respect of the 2020 fiscal year and in 2020 in respect of the 2019 fiscal year, see Note 5.2.2 on dividends (2) voted and paid. See Notes 1.1 “Accounting standards applied”, policy 1.4.2 “Provisions for pensions and similar”, 5.2.4 “Provisions” and 5.2.5 “Provisions for pensions and other post-employment benefits”. (3)

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021