Plastic Omnium // 2021 Universal Registration Document

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

4.6

Other operating income and expenses

2021

2020

In thousands of euros

Reorganization costs (1)

(21,624)

(52,079)

Impairment of non-current assets (2)

(5,544)

(254,666)

Provisions for litigations and expenses (3)

(11,750)

(7,294)

(10,573)

(15,785)

Foreign exchange gains and losses on operating activities (4)

Change in scope of consolidation – HICOM

-

2,282

Gains/Losses on disposals of non-current assets

(1,151)

(2,533)

Other

(5,755)

(3,717)

TOTAL OPERATING INCOME AND EXPENSES

(56,397)

(333,791)

of which total income

23,438

27,234

of which total expense

(79,835)

(361,025)

(3) Provisions for litigation and expenses: This item mainly includes provisions for litigation related to vehicle recalls with several car manufacturers. (4) Foreign exchange gains and losses on operating activities: Over the period, foreign exchange gains and losses on operating activities mainly concern the Mexican peso, the Argentine peso and the US dollar.

At December 31, 2021 (1) Reorganization costs: Reorganization costs relate primarily to significant restructuring in the “Industries” segment in Germany and Belgium. (2) Impairment of non-current assets: The net impact of asset impairment tests over the period is -€4.4 million compared to -€250.2 million over the fiscal year 2021. In addition, the impairment balance was reduced by +€8.8 million through disposals over the period, leading to a net reduction of +€4.4 million (see Note 2.1.3 “Asset impairment tests” in “Significant events of the period”).

At December 31, 2020 Refer to the Consolidated financial statements at December 31, 2020 for details of transactions in the previous fiscal year.

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021