Plastic Omnium // 2021 Universal Registration Document

5

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

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 DECEMBER 11, 2020 PLAN (1) Number of shares Number of shares after application of the headcount turnover rate (22%) applied to the Plan concerning the employees (2)

Revalu- ations/ adjustments

exercisable at December 31, 2021

during the fiscal year

Cost for the period

Total

228,373

228,373

None

188,113

188,113

Share price at the grant date

17.36

17.36

Average share value

15

15.00

Term

4 years

4 years

Unrecognized cost at period-end

2,351,412

(705,424)

1,645,988

Remaining life

3.3 years

2.3 years

The December 11, 2020 plan has retroactive effect from April 30, 2020. (1) Used to determine “Diluted earnings per share”. (2)

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

Revalu- ations/ adjustments

exercisable at December 31, 2021

during the fiscal year

Cost for the period

Total

APRIL 23, 2021 PLAN Number of shares

45,947

45,947

None

Number of shares after application of the headcount turnover rate (22%) applied to the Plan concerning the employees (1)

45,947

45,947

Share price at the grant date

29.88

29.88

Average share value

27.92

27.92

Term

4 years

4 years

Unrecognized cost at period-end

1,286,516

(222,632)

1,063,884

Remaining life

4 years

3.3 years

TOTAL EXPENSE FOR THE FISCAL YEAR

(2,085,799)

IN EUROS

Used to determine “Diluted earnings per share”. (1)

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021