Plastic Omnium // 2021 Universal Registration Document

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

7.3

Related-party transactions

Under a bonus share award plan, the Board of Directors’ Meeting on February 17, 2021 granted 45,947 shares to the executive corporate officers of Compagnie Plastic Omnium. See Note 5.2.3 “Share-based payments” on the terms of allocation. The total amount of compensation paid to members of the Board of Directors and senior executives is presented in the table below:

7.3.1

Compensation paid to executives

and other corporate officers Executive corporate officers are, in accordance with IAS 24 “Persons with the authority and responsibility for planning, directing and controlling the activities” of Compagnie Plastic Omnium and its subsidiaries.

2021

2020

In thousands of euros

Paid or payable by…

Directors’ fees

Paid by Compagnie Plastic Omnium

145

172

Paid by companies controlled by Compagnie Plastic Omnium (excl. Compagnie Plastic Omnium) and by Burelle SA

Directors’ fees

84

284

Gross compensation

Payable by the Plastic Omnium Group

3,501

5,742

Supplementary pension plans

Payable by the Plastic Omnium Group (1)

-

124

Payable by the Plastic Omnium Group

650

310

Cost to be spread over the vesting period

393

174

Cost of stock option and share purchase plans and bonus share plan

Social contributions related to the new plan of the period (2)

257

136

TOTAL COMPENSATION

4,380

6,632

The Group made no payment over the period related to the supplementary pension plan. (1) These are social contributions over the entire vesting period of each plan rights, i.e. four years. The cost over the period is €45 thousand. (2)

7.3.2

Transactions with Sofiparc SAS, Burelle SA and Burelle Participations SA

5

At December 31, 2021

Proceeds from disposal of property, plant and equipment including Investment property

Other Operating income and expenses

Royalties and management fees

Financial income and expenses

Direct and indirect costs

Current accounts

Trade payables

Trade receivables

Other receivables Other debtors

In thousands of euros Sofiparc SAS

Deposits

-

(6,311)

- -

- -

-

- -

1,126

1,570

6

- -

1,472

Burelle SA

2

565

6

-

-

289

11

Burelle Participations SA

-

120

-

-

5

-

-

-

-

-

-

At December 31, 2020

Proceeds from disposal of property, plant and equipment including Investment property

Gain on disposal of property, plant and equipment including Investment property

Royalties and management fees

Financial income and expenses

Direct and indirect costs

Current accounts

Trade payables

Trade receivables

Other receivables Other debtors

In thousands of euros Sofiparc SAS

Deposits

-

(6,148)

2

(184)

8 9

- -

1,254

1,955

5

- -

1,583

Burelle SA

2

(139)

-

-

-

592

-

11

Burelle Participations SA

-

120

-

-

7

-

-

-

-

-

-

275

PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021