Plastic Omnium // 2021 Universal Registration Document

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

7.2

Off-balance sheet commitments

7.2.1

Commitments granted/received

At December 31, 2021

On other non-financial current assets/liabilities

On intangible assets

On property, plant and equipment

On financial assets and liabilities

Total

In thousands of euros

Surety bonds granted (1)

(96,322)

-

(1,110)

(89,208) (1.bis)

(6,004)

Commitments to purchase assets (2)

(27,609)

(10)

(27,599)

-

-

(5,394)

-

(4,013)

(1,381)

-

Other off-balance sheet commitments (3)

TOTAL COMMITMENTS GIVEN

(129,325)

(10)

(32,722)

(90,589)

(6,004)

Surety bonds received (4)

9,290

-

-

-

9,290

TOTAL COMMITMENTS RECEIVED

9,290

-

-

-

9,290

TOTAL COMMITMENTS – NET

(120,035)

(10)

(32,722)

(90,589)

3,286

At December 31, 2020

On other non-financial current assets/liabilities

On intangible assets

On property, plant and equipment

On financial assets and liabilities

Total

In thousands of euros

Surety bonds granted (5)

(22,979)

-

(1,548)

(15,668)

(5,763)

Commitments to purchase assets (6)

(24,894)

(8)

(24,886)

-

-

Other off-balance sheet commitments (7)

(8,079)

-

(6,698)

(1,381)

-

TOTAL COMMITMENTS GIVEN

(55,952)

(8)

(33,132)

(17,049)

(5,763)

TOTAL COMMITMENTS – NET

(55,952)

(8)

(33,132)

(17,049)

(5,763)

At December 31, 2021: The surety bonds granted are mainly related to: (1) • €11.4 million from Compagnie Plastic Omnium SE to Société Générale Frankfurt; • €6.0 million on financial assets and liabilities of HBPO Germany GmbH to Deutsche Bank;

• €6.0 million in bank guarantees on non-financial current assets/liabilities of Plastic Omnium Auto Exteriors (India) Pvt Ltd to Crédit Agricole CIB. This amount includes the €70 million bank surety bond related to the remaining payable in respect of the acquisition of a 40% stake in EKPO Cell (1.bis) Technologies. See Note 2.2.2.1 in “Significant events of the period”. The commitments to purchase assets are mainly related to: (2) • €15.2 million from Plastic Omnium Auto Inergy (USA) LLC; • €6.8 million from Plastic Omnium Auto Exterieur SA; • €3.7 million from Plastic Omnium Equipamientos Exteriores SA. The other off-balance sheet commitments are mainly: (3)

• €2.1 million of credit letter for Plastic Omnium New Energies France; • €1.8 million of credit letter for Plastic Omnium New Energies Herentals. The security bonds received mainly related to: • €9.3 million from Komercni Banka for Plastic Omnium Auto Exteriors SRO.

(4)

At December 31, 2020: The surety bonds granted are mainly related to:

(5)

• €8.9 million from Compagnie Plastic Omnium SE to Société Générale Frankfurt; • €6.0 million on financial assets and liabilities of HBPO Germany GmbH to Deutsche Bank; • €5.8 million on other non-financial current assets/liabilities of Plastic Omnium Auto Exteriors (India) Pvt Ltd to Credit Agricole CIB; • €1.1 million in bank guarantees from Plastic Omnium Auto Exteriors Sp ZOO to BNP Paribas. The commitments to purchase assets are mainly related to: (6) • €12.1 million from Plastic Omnium Auto Inergy (USA) LLC; • €6.5 million from Plastic Omnium Auto Exterieur SA; • €3.3 million from Plastic Omnium Equipamientos Exteriores SA. The other off-balance sheet commitments are mainly: (7) • €4.4 million in credit letters for Plastic Omnium Auto Exteriors SRO; • €2.3 million in credit letters for Plastic Omnium Auto Exteriors (India) Pvt Ltd.

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021