Plastic Omnium // 2021 Universal Registration Document

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

5.2.7.1.1

Portfolio of currency hedges

December 31, 2021

December 31, 2020

Medium- term exchange rate Currency/ Euro

Exchange rate at Dec. 31,

Medium- term exchange rate Currency/ Euro

Exchange rate at Dec. 31, 2020 Currency/ Euro

Notional amount (in thousands of currency units)

Notional amount (in thousands of currency units)

2021 Fair value (in thousands of euros)

Fair value (in thousands of euros)

Currency/ Euro

Net sell position (net buy position if >0) USD/EUR – Forward exchange contract

(40)

(885)

1.2004

1.1326

+91

(1,922)

1.1667

1.2271

GBP/EUR – Forward exchange contract

(282)

(2,973)

0.9134

0.8403

(8)

(3,952)

0.9050

0.8990

USD/EUR – Forward currency swap

(973)

(317,300)

1.1375

1.1326

+5,868 (529,300)

1.2110

1.2271

GBP/EUR – Forward currency swap

+6

(5,000)

0.8394

0.8403

+14 (30,000)

0.8987

0.8990

CHF/EUR – Forward currency swap

(21)

(2,500)

1.0419

1.0331

(43)

(9,750)

1.0851

1.0802

RUB/EUR – Forward currency swap

+5 (22,000)

83.9385 85.3004

+18 (58,100)

89.1435 91.4671

CNY/EUR – Forward currency swap

(117)

(390,000)

7.2475

7.1947

+1,232 (438,000)

7.9219

8.0225

CNY/USD – Forward currency swap

+25 (85,067)

6.3960

6.3524

(42)

(87,707)

6.5945

6.9760

JPY/EUR – Forward currency swap

+55 (1,450,000)

129.7406 130.3800

+379 (3,600,000)

124.8294 126.4900

IDR/EUR – Forward currency swap

+0 (16,205,000) 16,300.0000 16,100.4200

-

-

-

-

TOTAL

(1,342)

+7,509

5.2.7.1.2.

Impact of unsettled foreign exchange hedges on income and equity

5

December 31, 2021

December 31, 2020

In thousands of euros

Impact of change in foreign exchange hedging portfolio on income (ineffective portion) (1)

(8,447)

2,893

Impact of change in foreign currency hedging portfolio on equity (effective portion)

(405)

2,855

TOTAL

(8,852)

5,748

See “Gains or losses on interest rate and currency hedges” in Note 4.7 “Net financial income”. (1)

5.2.8. 5.2.8.1

Operating and other liabilities

TRADE PAYABLES

December 31, 2021

December 31, 2020

In thousands of euros

Trade payables

1,190,948

1,278,933

Due to suppliers of fixed assets

73,478

92,817

TOTAL

1,264,426

1,371,750

5.2.8.2

OTHER OPERATING LIABILITIES

December 31, 2021

December 31, 2020

In thousands of euros

Employee benefits expense

169,061

164,095

Income taxes

24,992

17,888

Other taxes

130,824

128,337

Other payables

323,088

328,378

Customer prepayments – Deferred revenues

311,674

319,711

TOTAL

959,639

958,409

265

PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021