Plastic Omnium // 2021 Universal Registration Document

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

5.2.2

Dividends approved and paid by Compagnie Plastic Omnium SE

December 31, 2021

December 31, 2020

Amounts in thousands of euros Dividends per share in euros Number of shares in units

Number of shares in 2020

Number of shares in 2019

Dividend

Dividend

Dividends per share (in euros)

0.49 (1)

0.49 (1)

Total number of shares outstanding on the dividend payment date

147,122,153 (2)

148,566,107

Total number of shares outstanding at the end of the previous year

148,566,107

148,566,107

Total number of shares held in treasury on the dividend payment date

1,637,740 (3)

3,216,987 (2)

Total number of shares held in treasury at year-end (for information)

2,834,235 (3)

2,388,499 (2)

Dividends on ordinary shares

72,090

72,797

Dividends on treasury stock (unpaid)

(803) (2)

(1,576) (2)

TOTAL NET DIVIDENDS

71,287

71,221

In 2021, Compagnie Plastic Omnium SE paid a dividend of €0.49 per share on the fiscal year 2020 net profit as well as on the 2019 net profit in 2020. (1) See Notes 2.2.1.1 “Compagnie Plastic Omnium SE capital decrease by cancellation of treasury shares” in the “Other significant events of the period” and 5.2.1.1 (2) “Share capital of Compagnie Plastic Omnium SE”. At December 31, 2021: 2,834,235 treasury shares were taken into account at December 31, 2020 to determine the provisional total dividend. The number of (3) treasury shares at the time of the dividend’s payment during the first-half 2021 amounted to 1,637,740 shares, decreasing the dividends attached to these shares from €1,389 thousand to €803 thousand. At December 31, 2020: 2,388,499 treasury shares were taken into account at December 31, 2019 to determine the provisional total dividend. The number of treasury shares at the time of the dividend’s payment during the first-half 2020 increased to 3,216,987 shares, increasing the dividends attached to these shares from €1,170 thousand to €1,576 thousand.

Distribution of a dividend of €0.28 per share in respect of 2021 (total amount of €41,194 thousand corresponding to 147,122,153 outstanding shares before subtracting treasury shares at December 31, 2021) will be proposed to the Combined Shareholders’ Meeting on April 21, 2022.

Share-based payments 5.2.3 STOCK OPTIONS PLAN 2020 and 2021: no new stock option plans were introduced in the 2020 and 2021 fiscal years. FREE SHARE AWARD PLAN Plan of May 2, 2019 A performance share grant (valued using IFRS 2 accounting principles) was awarded by the Board of Directors of February 19, 2019 to employees and executive corporate officers of Compagnie Plastic Omnium, related companies, or groups linked to Compagnie Plastic Omnium, subject to performance conditions and with a four-year vesting period. Plan of December 11, 2020 A performance share grant was awarded by the Board of Directors of December 11, 2020, with retroactive effect from April 30, 2020, to employees and executive corporate officers of Compagnie Plastic Omnium, related companies, or groups linked to Compagnie Plastic Omnium, subject to performance conditions and with a four-year vesting period ending on April 30, 2024.

Plan of April 23, 2021 A performance share grant was awarded by the Board of Directors of February 17, 2021, to executive corporate officers of Compagnie Plastic Omnium (two beneficiaries), with a four-year vesting period ending on April 23, 2025. The main assumptions used for the valuation of the plans using the principles of IFRS 2 are provided in the following tables: The overall cost of the plan was valued at the time of its ● implementation for the December 31, 2021 financial statements. The overall expense amounts to €1,286,516, amortized on a straight-line basis over the four-year vesting period, of which €222,632 at December 31, 2021 (for an annual expense of €321,629). The performance share plan is subject to a 20% social security ● contribution for the employer, as a French subsidiary. This contribution is due the month following the date of vesting by the beneficiary, i.e. in May 2025. It is subject to a provision for expenses, calculated on the nominal value of the shares according to the market price at the award date, spread over the term of the plan, i.e. four years. As of December 31, 2021, the provision for expenses in this regard, amounted to €45 thousand.

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021