Plastic Omnium // 2021 Universal Registration Document

5

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

5.2.8.3

TRADE PAYABLES AND OTHER OPERATING LIABILITIES BY CURRENCY

Liabilities at December 31, 2021

Liabilities at December 31, 2020

Local currency

Euro

% Local currency

Euro

%

In thousands of currency units

EUR

Euro

1,211,802

1,211,802

54%

1,354,833

1,354,833

58%

USD

US dollar

605,714

534,799

24%

595,983

485,684

21%

GBP

Pound sterling

88,557

105,390

5%

115,655

128,644

6%

CNY

Chinese yuan

1,099,715

152,851

7%

1,296,548

161,614

7%

BRL

Brazilian real

225,527

35,741

2%

161,472

25,335

1%

Other

Other currencies

183,482

8%

174,049

7%

TOTAL

2,224,065

100%

2,330,159

100%

Of which: Trade payables ●

1,264,426

57%

1,371,750

59%

959,639

43%

958,409

41%

Other operating liabilities ●

Sensitivity tests on changes in foreign exchange rates of “ Trade payables and other liabilities ” give the following results:

Sensitivity tests on liabilities at December 31, 2021

Sensitivity tests on liabilities at December 31, 2020

Increase – all currencies

Decrease – all currencies

Increase – all currencies

Decrease – all currencies

Base

+ 10% + 20%

- 10%

- 20%

Base

+ 10% + 20%

- 10%

- 20%

Local currency

Conversion rate

Local currency

Conversion rate

%

%

%

%

%

%

%

%

In thousands of currency units

EUR Euro

1,211,802 1.0000 605,714 0.8829 88,557 1.1901

52% 50% 57% 60% 1,354,833 1.0000 25% 26% 23% 21% 595,983 0.8149

56% 54% 61% 63% 22% 23% 20% 18%

USD US dollar

GBP Pound sterling

5% 7% 2% 9%

5% 8% 2% 9%

4% 6% 2% 8%

4% 115,655 1.1123 6% 1,296,548 0.1247 1% 161,472 0.1569

6% 7% 1% 8%

6% 8% 1% 8%

5% 7% 1% 7%

5% 6% 1% 6%

CNY BRL

Chinese yuan 1,099,715 0.1390

Brazilian real

225,527 0.1585

Other

Other currencies

8%

TOTAL IN EUROS Of which: Trade payables ●

2,224,065 2,325,274 2,426,499 2,122,825 2,021,599

2,330,159 2,427,690 2,525,223 2,232,625 2,135,093

1,264,426 1,321,974 1,379,523 1,206,877 1,149,328 959,639 1,003,300 1,046,976 915,948 872,271

1,371,750 1,429,167 1,486,584 1,314,333 1,256,917 958,409 998,523 1,038,639 918,292 878,176

Other operating liabilities ●

Foreign exchange sensitivity tests on “Trade payables and other liabilities” and “Trade and other receivables” (see Note 5.1.9) show an immaterial net sensitivity to exchange rate fluctuations as of December 31, 2021.

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021