Plastic Omnium // 2021 Universal Registration Document

5

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

In 2021, as in 2020, there was no transfer between fair value levels.

2020

At fair value

Valuations based on observable market data (level 2)

Instrument listed on an active market (level 1)

Valuations based on unobservable market data (level 3)

At amortized cost

Through profit or loss

Through shareholders’ equity

Through shareholders’ equity (CFH) (2)

Total carrying amount

Valued at cost

In thousands of euros Assets Non-consolidated equity interests Long-term investments in equities and funds Other non-current financial assets

-

-

170

-

170

-

-

-

170

-

-

8,309

-

-

8,309

-

-

8,309

9,753

-

-

-

-

-

-

-

9,753

Finance receivables

6,340

-

-

-

-

-

-

-

6,340

Trade receivables

814,400

-

-

-

-

-

-

-

814,400

Other current financial assets and receivables

301

-

-

-

-

-

-

-

301

Hedging instruments

-

7,625

-

-

-

-

7,625

-

7,625

Cash and cash equivalents

-

829,989

-

-

-

-

829,989

-

829,989

At fair value

Valuations based on observable market data (level 2)

Instrument listed on an active market (level 1)

Valuations based on unobservable market data (level 3)

At amortized cost

Through profit or loss

Through shareholders’ equity

Through shareholders’ equity (CFH) (2)

Total carrying amount

Valued at cost

In thousands of euros Liabilities Non-current borrowings (1)

1,307,681

-

-

-

-

-

-

-

1,307,681

Bank overdrafts

12,277

-

-

-

-

-

-

-

12,277

Current borrowings

349,160

-

-

-

-

-

-

-

349,160

Hedging instruments

-

2,971

-

(2,855)

-

-

116

-

116

Trade payables

1,371,750

-

-

-

-

-

-

-

1,371,750

See Note 5.2.6.7 “Reconciliation of gross and net financial debt”. This item includes “Finance lease liabilities” and “Bonds and bank loans”. (1) CFH: “Cash-Flow Hedge”. (2)

In 2020, as in 2019, there was no transfer between fair value levels.

272

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021