Plastic Omnium // 2021 Universal Registration Document

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

LIST OF CONSOLIDATED COMPANIES AT DECEMBER 31, 2021

Reportable segment

December 31, 2021

December 31, 2020

Method of Consolidation % control % interest

Method of Consolidation % control % interest

Legal name

Industries Modules Unllocated

Tax group

France COMPAGNIE PLASTIC OMNIUM SE PLASTIC OMNIUM GESTION SNC PLASTIC OMNIUM FINANCE SNC SIGNALISATION FRANCE SA INERGY AUTOMOTIVE SYSTEMS FRANCE SAS PLASTIC OMNIUM AUTO EXTERIEUR SERVICES SAS PLASTIC OMNIUM AUTO EXTERIORS SA PLASTIC OMNIUM AUTO INERGY SAS

* * * *

Parent company

Parent company

1 1 1 1

FC FC FC

100 100 100

100 100 100

FC FC FC

100 100 100

100 100 100

*

FC

100

100

FC

100

100

1

* * * * * *

FC FC FC FC FC FC

100 100 100 100 100 100

100 100 100 100 100 100

FC FC FC FC FC FC

100 100 100 100 100 100

100 100 100 100 100 100

1 1 1 1 1 1

PLASTIC OMNIUM AUTO INERGY MANAGEMENT SAS

PLASTIC OMNIUM AUTO EXTERIEUR SAS PLASTIC OMNIUM COMPOSITES SA

PLASTIC OMNIUM AUTO INERGY SERVICES SAS

*

FC

100

100

FC

100

100

1

PLASTIC OMNIUM AUTO INERGY FRANCE SAS PLASTIC OMNIUM CLEAN ENERGY SYSTEMS RESEARCH PLASTIC OMNIUM NEW ENERGIES FRANCE SAS PLASTIC OMNIUM MODULES SAS PLASTIC OMNIUM MANAGEMENT 4 PLASTIC OMNIUM MANAGEMENT 6 PLASTIC OMNIUM MANAGEMENT 7 South Africa PLASTIC OMNIUM AUTO INERGY SOUTH AFRICA (PROPRIETARY) Ltd

*

FC

100

100

FC

100

100

1

5

b2021

*

FC

100

100

FC

100

100

1

a2021

*

FC FC FC FC FC

100 100 100 100 100

100 100 100 100 100

-

-

-

1 1 1

*

FC FC

100 100

100 100

* * *

a2021 a2021

- -

- -

- -

*

FC

100

100

FC

100

100

Germany PLASTIC OMNIUM GmbH PLASTIC OMNIUM AUTO COMPONENTS GmbH

*

FC

100

100

FC

100

100

2

*

FC

100

100

FC

100

100

2

PLASTIC OMNIUM AUTO INERGY GERMANY GmbH

* *

FC

100

100

FC FC

100 100

100 100

2 2

PLASTIC OMNIUM COMPOSITES GmbH c2020

-

-

-

PLASTIC OMNIUM AUTOMOTIVE EXTERIORS GmbH

* *

FC

100

100

FC

100

100

2

EKPO FUEL CELL TECHNOLOGIES GmbH a2021 HBPO BETEILIGUNGSGESELLSCHAFT GmbH

EM_Ifrs

40

40

-

-

-

* * * * * * * *

FC 66.67 66.67 FC 66.67 66.67 FC 66.67 66.67 FC 66.67 66.67 FC 66.67 66.67 FC 66.67 66.67 FC 66.67 66.67 FC 66.67 66.67

FC 66.67 66.67 FC 66.67 66.67 FC 66.67 66.67 FC 66.67 66.67 FC 66.67 66.67 FC 66.67 66.67 FC 66.67 66.67 FC 66.67 66.67

5 5 5 5 5 5 5 5

HBPO RASTATT GmbH HBPO GERMANY GmbH

HBPO GmbH

HBPO INGOLSTADT GmbH HBPO REGENSBURG GmbH HBPO VAIHINGEN Enz GmbH

HBPO Saarland GmbH

277

PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021