Plastic Omnium // 2021 Universal Registration Document

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

ALLOCATION OF THE ACQUISITION PRICES TO THE ACQUIRED ASSETS AND LIABILITIES

Plastic Omnium New Energies Wels GmbH

EKPO Fuel Cell Technologies

Share of equity of the Group in the opening balance sheet at March 1, 2021 and allocation of the acquisition price

Equity of the entity at March 1, 2021 and the allocation of acquisition price

Equity acquired in the opening balance sheet at March 1, 2021

Total of the Group acquisitions in 2021

In thousands of euros

Calculation basis

100.00%

40.00%

100.00%

Deferred tax rate

30.00%

30.00%

25.00%

Equity acquired

25,905

10,362

526

Intangible asset: technology

116,975 (1)

46,790

8,816

Deferred taxes

(35,093)

(14,037)

(2,204)

Equity (after adjustments) (A)

107,787

43,115

7,138

50,253

Contribution of Plastic Omnium Group (B)

100,040

40,016

40,016

EQUITY AFTER CAPITAL INCREASE (C) = (A + B)

207,828

83,131

Goodwill (D) = (E - C)

42,272

16,909 (2)

6,311 (3)

23,220 (4)

TOTAL ACQUISITION PRICE (E)

250,100

100,040

13,449

113,489

This amount comprises a revaluation of €117 million recognized as part of the allocation of the acquisition price. (1) This goodwill is a component of the value of the “EKPO Fuel Cell Technologies” investments in associates accounted for the equity method in the Group (2) consolidated Balance Sheet. See Note 5.1.5. This amount is recognized in the “Goodwill” item in the Group consolidated Balance Sheet. See Note 5.1.1. (3) This amount is split in “Investments in associates accounted by the equity method” for €16,909 thousand and for €6,311 thousand in “Goodwill” in the Group (4) consolidated Balance Sheet. See Notes 5.1.5 and 5.1.1.

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021