Plastic Omnium // 2021 Universal Registration Document

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

5.2.6

NOTES TO THE CONSOLIDATED

The terms “Compagnie Plastic Omnium”, “the Group” and “the Plastic Omnium Group” refer to the group of companies comprising Compagnie Plastic Omnium SE and its consolidated subsidiaries. The Plastic Omnium Group is a global leader in the transformation of plastic materials for the automotive market for body parts, storage systems and fuel supply systems (“Industries” segment) and front-end modules (“Modules” segment). The Group has organized its business into two operating segments: Industries: ● Intelligent Exterior Systems (IES), dedicated to complex and ● intelligent body systems. Clean Energy Systems (CES), dedicated to energy storage systems, ● emission reduction systems and the development of future energies such as fuel cells and hydrogen propulsion. Modules: modules design, development and assembly (HBPO). ● Plastic Omnium Group shares have been traded on the Paris Stock Exchange since 1965. The Group has been listed on Eurolist compartment A since January 17, 2013 and is included in the SBF 120 and the CAC Mid 60 indices. The main shareholder is Burelle SA, which held 59.35% of the Group (60.20% excluding treasury stock) with voting rights of 73.28% at December 31, 2021. The unit of measurement used in the Notes to the consolidated financial statements is thousand euros, unless otherwise indicated.

FINANCIAL STATEMENTS

On February 17, 2022 the Board of Directors of the Plastic Omnium Group approved the consolidated financial statements for the year ended December 31, 2021, which will be submitted to the Combined General Meeting on April 21, 2022.

PRESENTATION OF THE GROUP Compagnie Plastic Omnium, a company governed by French law, was set up in 1946. The bylaws set its duration until April 24, 2112. It is registered in the Lyon Trade and Companies Register under number 955 512 611 and its registered office is at 19, boulevard Jules Carteret, 69007 Lyon, France. Compagnie Plastic Omnium became a European company following a decision of the General Meeting of Shareholders of April 25, 2019. From this decision, the generic term designating the company is: Compagnie Plastic Omnium SE.

CONTENTS RELATED TO NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

5

Note 1

Note 5 Note 6

242

Notes to the balance sheet

Accounting standards applied, accounting rules and methods

214

Capital management and market

Note 2 Note 3 Note 4

221

267

risks

Significant events of the period

Note 7

231

273

Segment information

Additional information

236

Notes to the income statement

213

PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021