Plastic Omnium // 2021 Universal Registration Document

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

The opening balance sheets and their contribution in the Group consolidated balance sheet 2.2.2.1.3 The opening balance sheets of the two companies and their contribution in the Group consolidated balance sheet at March 1, 2021, are finalized and are presented in the table below.

Total in the Group consolidated financial statements

EKPO Fuel Cell Technologies

Plastic Omnium New Energies Wels GmbH

March 1, 2021

March 1, 2021

March 1, 2021

Consolidation percentage

100%

100%

100%

100%

40%

100%

100%

100%

100%

100%

Total contributions of the opening balance sheets in the Group’s consolidated financial statements

Contribution in the Group’s opening consolidated balance sheet

Contribution in the Group's opening consolidated balance sheet

Balance Sheet before the allocation of acquisition price

Balance Sheet before the allocation of acquisition price

Allocation of the acquisition price

Allocation of the acquisition price

Opening Balance Sheet

Change to Group contribution

Opening Balance Sheet

Change to Group contribution

In thousands of euros

Assets Goodwill

-

42,272 116,975 116,975

42,272

(42,272)

- - - - -

-

6,311 8,816 8,816

6,311 8,875 8,816

- - - - -

6,311 8,875 8,816

6,311 8,875 8,816

Other intangible assets

14,101 14,101

131,076 (131,076) 131,076 (131,076)

59

”Technology” intangible asset

-

Other intangible assets

-

- -

-

-

59

- -

59

59

59

Property, plant and equipment Investments in associates and joint ventures Cancellation of securities acquired in exchange of the share in the Group reserves Other non-current financial assets

22,910

22,910

(22,910)

3,358

3,358

3,358

3,358

5

-

-

-

100,040

100,040

-

-

-

-

100,040

-

-

-

(100,040)

(100,040)

-

-

-

(13,449)

(13,449)

(113,489)

- -

- -

- -

- -

- - - -

60

- -

60

- -

60

60

Deferred tax assets

7

7

7

7

TOTAL NON-CURRENT ASSETS

37,011

159,247

196,258 (196,258)

3,484

15,127

18,611

(13,449)

5,162

5,162

Inventories

1,992

- - - - - -

1,992

(1,992)

7

- - - - - -

7

- - -

7

7

Trade receivables Other receivables

20

20

(20)

- -

-

-

-

-

1,258

1,258

(1,258)

42

42

42

42

Shareholders-subscribed capital called not paid Cash and cash equivalents TOTAL CURRENT ASSETS

68,947 30,100 102,317 139,328

68,947 30,100

(68,947) (30,100)

- - - -

-

-

-

-

373 422

373 422

- -

373 422

373 422

102,317 (102,317) 298,575 (298,575)

TOTAL ASSETS

159,247

3,906

15,127

19,033

(13,449)

5,584

5,584

227

PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021