Plastic Omnium // 2021 Universal Registration Document

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

The table below, for the previous fiscal year, combines “Wholly-owned property, plant and equipment” and “Lease right-of-use assets”.

Property, plant and equipment under construction

Other property, plant and equipment

Tech. eq. & tool.

Land Buildings

Total

In thousands of euros

CARRYING AMOUNT AT JANUARY 1, 2020

103,175

753,073

660,920

179,579

262,172 1,958,919

Acquisitions

471

60,974

54,274

120,013

42,445

278,177

Disposals

(9)

(11,402)

(1,392)

-

(3,260)

(16,063)

Changes in consolidation scope

-

-

-

-

1,385

1,385

Other reclassifications

(1,420)

21,048

63,793 (148,510)

64,748

(341)

Depreciation for the period

(1,832)

(66,350)

(134,041)

-

(99,748)

(301,971)

Impairment recognized and reversed

(2,798)

(41,947)

(96,381)

(3,868)

(25,630)

(170,624)

Translation adjustment

(4,339)

(26,860)

(27,809)

(4,346)

(9,946)

(73,300)

CARRYING AMOUNT AT DECEMBER 31, 2020

93,249

688,539

519,364

142,868

232,169 1,676,189

Property, plant and equipment under construction

Other property, plant and equipment

Tech. eq. & tool.

Land Buildings

Total

In thousands of euros

ANALYSIS OF CARRYING AMOUNT AT JANUARY 1, 2021 Gross value

108,821 1,126,388 1,914,958

146,234

739,298 4,035,699

5

Depreciation

(12,594)

(388,192)

(1,293,581)

-

(470,840)

(2,165,207)

Impairment

(2,978)

(49,657)

(102,012)

(3,365)

(36,289)

(194,302)

CARRYING AMOUNT AT JANUARY 1, 2021

93,249

688,539

519,364

142,868

232,169 1,676,189

ANALYSIS OF CARRYING AMOUNT AT DECEMBER 31, 2021 Gross value

112,815 1,181,689 2,040,029

142,432

781,294 4,258,259

Depreciation

(14,758)

(443,081)

(1,430,490)

-

(536,590)

(2,424,919)

Impairment

(2,475)

(45,697)

(107,066)

(2,031)

(37,163)

(194,432)

CARRYING AMOUNT AT DECEMBER 31, 2021

95,582

692,911

502,473

140,401

207,541 1,638,908

“Tech. eq. & tool.”: technical installations, equipment and tooling.

Investment property 5.1.4 As of December 31, 2021, as for December 31, 2020, the Group no longer held any investment property except for one piece of land in the Lyon region valued at €30 thousand.

5.1.5

Non-consolidated interests and equity investments

in associates and joint ventures

NON-CONSOLIDATED INTERESTS: The non-consolidated interests relate to: immaterial dormant companies; and ● shares in which the Group’s small stake doesn’t allow it to exercise at ● least significant influence (Tactotek OY). In the context of the first-time application of IFRS 9 “Financial Instruments”, the Group opted to recognize changes in value of non-consolidated interests in the income statement.

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021