Plastic Omnium // 2021 Universal Registration Document

5

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

ANALYSIS OF NET OBLIGATIONS BY REGION 5.2.5.3 Details of net obligations by region are presented in the table below:

December 31, 2021

December 31, 2020

Europe excluding France

Europe excluding France

United States

United States

France

Other

France

Other

In thousands of euros

Post-employment benefit plan Indemnity payable on retirement

42,703

2,764

-

14,214 44,557

2,188

-

13,042

Supplementary pension plans

2,602

4,604 12,115

-

2,916

8,463 21,349

-

Healthcare plans

3,595

208

4,109

148

Total post-employment benefit obligations

45,305

7,368 15,711 14,422 47,473 10,651 25,458 13,190

Other long-term benefits

2,433

462

732

119

2,252

747

560

-

Total Other post-employment benefit obligations

2,433

462

732

119

2,252

747

560

-

NET OBLIGATIONS RECOGNIZED IN THE BALANCE SHEET

47,738

7,830 16,443 14,541 49,725 11,398 26,018 13,190

December 31, 2021

December 31, 2020

France

United States

France

United States

(in years)

Average maturity of obligations

12

19

13

19

(in thousands of euros)

Amount of obligations

58,657

83,737

59,292

81,169

of which:

Retirement obligations

-

15,458

-

10,599

Vested deferred obligations

-

21,269

-

16,328

Active obligations

58,657

47,010

59,292

54,242

SENSITIVITY TESTS ON RETIREMENT OBLIGATIONS 5.2.5.4 The retirement obligation sensitivity tests on the main external variable, the discount rate, in 2021 and in 2020 show the following impacts:

December 31, 2021

December 31, 2020

Increase

Decrease

Increase

Decrease

+0,25%

-0,25%

+0,25%

-0,25%

Amount

% Amount

%

Amount

% Amount

%

Basis

Basis

In thousands of euros

France Effect on service cost and interest cost

7,371 6,448 -12.53% 6,689 -9.26% 3,604 3,541 -1.75% 3,505 -2.77%

Effect on projected benefit obligation

57,172 55,658 -2.65% 58,750 2.76% 57,049 55,231 -3.19% 58,399 2.36%

United States Effect on service cost and interest cost

1,926 1,998 3.74% 1,843 -4.30% 2,346 2,421 3.21% 2,258 -3.76%

Effect on projected benefit obligation

83,470 79,699 -4.52% 87,430 4.74% 81,009 77,334 -4.54% 84,867 4.76%

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021