Plastic Omnium // 2021 Universal Registration Document

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

OUTSTANDING OPTIONS AT THE END OF THE FISCAL YEAR AND EXPENSE FOR THE PERIOD OF OPTION PLANS The vesting period of each plan is four years.

Options outstanding at December 31, 2021

Increases

Decreases

Of which, options

Options outstanding at January 1, 2021

Options granted

Options forfeited during the fiscal year

Options exercised during the fiscal year

Outstanding options Stock options In euros In units for the number of options

Revalu- ations/ adjustments

exercisable at December 31, 2021

during the fiscal year

Cost for the period

Total

AUGUST 6, 2015 PLAN Number of options

887,040

(9,000)

(286,200)

591,840

591,840

Share price at the grant date

26.33

26.33

Exercise price

24.72

24.72

Term

7 years

7 years

Unrecognized cost at period-end

-

-

Remaining life

1.6 year

0.6 year

Options outstanding at December 31, 2021

Increases

Decreases

Of which, options

Options outstanding at January 1, 2021

Options granted

Options forfeited during the fiscal year

Options exercised during the fiscal year

Outstanding options Stock options In euros In units for the number of options

Revalu- ations/ adjustments

exercisable at December 31, 2021

during the fiscal year

Cost for the period

Total

MARCH 10, 2017 PLAN Number of options

5

363,500

(61,000)

302,500

None

Share price at the grant date

33.71

33.71

Exercise price

32.84

32.84

Term

7 years

7 years

Unrecognized cost at period-end

-

-

Remaining life

3.2 years

2.2 years

Options outstanding at December 31, 2021

Increases

Decreases

Of which, options

Options outstanding at January 1, 2021

Options granted

Options forfeited during the fiscal year

Options exercised during the fiscal year

Outstanding options Performance share plan In euros In units for the number of options MAY 2, 2019 PLAN Number of shares allocated to the plan Number of shares after application of the real abandons for the valuation of the fiscal year expenses (1)

Revalu- ations/ adjustments

exercisable at December 31, 2021

during the fiscal year

Cost for the period

Total

400,000 (44,487) (2)

(34,560)

(1,000)

319,953

None

233,000

23,690

(34,560) (3)

(1,000)

221,130

Share price at the grant date

26.65

26.65

Average share value

23

23.00

Term

4 years

4 years

Unrecognized cost at period-end

3,126,083

(1,157,743)

1,968,340

Remaining life

2.3 years

1.3 year

Used to determine “Diluted earnings per share”. (1) The adjustments correspond to the transfer of 9,447 shares to the Performance share plan of April 23, 2021 and 35,040 shares. (2) canceled as part of the capital reduction of February 25, 2021. See Note 2.2.1.1 in “Significant events of the period”. The 34,560 shares forfeited, were also canceled as part of the capital reduction of February 25, 2021. (3) See Note 2.2.1.1 in “Significant events of the period”.

255

PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021