Plastic Omnium // 2021 Universal Registration Document

5

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

Property, plant and equipment 5.1.3 Property, plant and equipment corresponds to property, plant and equipment owned but also, since January 1, 2019, to rights-of-use related to leases of property, plant and equipment following the application of IFRS 16 “Leases”.

Impairment tests on assets led to the updating of impairment of property, plant and equipment over the period (see Notes 2.1.3 “Asset impairment tests” and 4.6 “Other operating income and expenses”).

Property, plant and equipment under construction

Other property, plant and equipment

Tech. eq. & tool.

Land Buildings

Total

In thousands of euros

CARRYING AMOUNT AT DECEMBER 31, 2020: WHOLLY-OWNED PROPERTY, PLANT AND EQUIPMENT

92,597

515,801

504,921

142,868

220,057 1,476,244

Acquisitions

278

8,101

15,570

121,872

14,280

160,101

Disposals

(1,622)

(4,652)

(3,590)

-

(1,748)

(11,612)

Newly consolidated companies

-

1,175

582

82

140

1,979

Other reclassifications

1,120

7,885

62,966 (126,420)

49,335

(5,114)

Depreciation for the period

(1,463)

(30,356)

(117,181)

-

(93,525)

(242,524)

Impairment and reversals

635

2,875

415

(1,792)

677

2,811

Translation adjustment

3,465

20,545

20,173

3,789

6,933

54,906

WHOLLY-OWNED PROPERTY, PLANT AND EQUIPMENT: CARRYING AMOUNT AT DECEMBER 31, 2021 (A)

95,009

521,373

483,855

140,401

196,149 1,436,787

CARRYING AMOUNT AT DECEMBER 31, 2020: LEASE RIGHT-OF-USE ASSETS

652

172,738

14,443

-

12,112

199,945

Acquisitions

1

36,901

4,561

-

6,763

48,226

Decreases

-

(9,206)

(100)

-

(197)

(9,503)

Newly consolidated companies

-

1,313

-

-

66

1,379

Depreciation for the period

(125)

(32,955)

(6,800)

-

(7,540)

(47,420)

Other reclassifications

-

15

6,081

-

(14)

6,082

Translation adjustment

47

2,733

432

-

202

3,414

LEASE-RIGHT-OF-USE ASSETS: CARRYING AMOUNT AT DECEMBER 31, 2021 (B)

573

171,538

18,618

-

11,392

202,121

PROPERTY, PLANT AND EQUIPMENT: CARRYING AMOUNT AT DECEMBER 31, 2021 (C) = (A)+ (B)

95,582

692,911

502,473

140,401

207,541 1,638,908

Information on rental expense resulting from uncapitalized leases: Rental expense on uncapitalized leases amounted to -€10.9 million at December 31, 2021 compared with -€11.4 million at December 31, 2020.

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021