Plastic Omnium // 2021 Universal Registration Document

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2021 STATUTORY FINANCIAL STATEMENTS Notes to the statutory financial statements

The list of subsidiaries and affiliates is as follows:

Share capital and currency

Subsidiaries

% interest

PLASTIC OMNIUM AUTO EXTERIORS SA – 19, boulevard Jules-Carteret – 69007 Lyon – France

€5,810,400

100.0%

PLASTIC OMNIUM AUTO INERGY SAS – 19, boulevard Jules-Carteret – 69007 Lyon – France

€119,796,330

100.0%

PLASTIC OMNIUM GESTION SNC – 19, boulevard Jules-Carteret – 69007 Lyon – France

€2,011,500

100.0%

PLASTIC OMNIUM FINANCE SNC – 19, boulevard Jules-Carteret – 69007 Lyon – France

€247,500

100.0%

PLASTIC OMNIUM MANAGEMENT 4 SAS – 19, boulevard Jules-Carteret – 69007 Lyon – France

€602,253

100.0%

PLASTIC OMNIUM MODULES SAS – 19, boulevard Jules-Carteret – 69007 Lyon – France

€387,221,805

100.0%

PLASTIC OMNIUM GmbH – Walter-Gropius – Strasse 17 – 80807 Munich – Germany

€13,500,000

100.0%

PLASTIC OMNIUM RE AG – Bahnhofstrasse 28 – 6300 Zug – Switzerland

CHF 16,167,000

100.0%

PLASTIC OMNIUM INC. – 1209 Orange Street, Wilmington, Delaware 19801 – United States

$60,100

100.0%

PLASTIC OMNIUM HOLDING (Shanghai) CO. LTD RM 3501, F35 Building 2, no. 391 Guiping Road – Shanghai – People’s Republic of China

€100,000,000

100.0%

PLASTIC OMNIUM MANAGEMENT 6 SAS – 19, boulevard Jules-Carteret – 69007 Lyon – France

€100,000

100.0%

PLASTIC OMNIUM MANAGEMENT 7 SAS – 19, boulevard Jules-Carteret – 69007 Lyon – France

€100,000

100.0%

Affiliates BPO AS – Y. Yalova Yolu 8 km, Panayir – Bursa – Turkey

TRL 5,000;000

50.0%

D – RECEIVABLES

Maturity date Less than 1 year

Maturity date Greater than 1 year

2021

In thousands of euros

Prepayments to suppliers

99

99

-

Trade receivables

5,124

5,124

-

Tax receivables

6,266

5,459

807

Financial receivables – Current accounts

624,949

624,949

-

Other receivables

11,994

3,437

8,557

TOTAL, NET

648,432

639,068

9,364

The decrease in receivables between 2020 and 2021 is explained by the decrease in the current account vis-à-vis the Plastic Omnium Group central treasury, in the amount of €80 million, mainly related to the subscription to the capital increases of the Plastic Omnium Inc. and Plastic Omnium Holding Shanghai subsidiaries and the sale of tax receivables for €12.2 million (see note “Significant events”). Trade receivables mainly consisted of €3.4 million of accrued income from Plastic Omnium Group companies, including €2.8 million in brand royalties and €0.6 million for the re-invoicing of patent protection costs. Tax receivables primarily include: €0.8 million of research tax credits from failure to achieve subsidiaries ● consolidated for tax purposes; a carrying amount of €2 million in respect of tax withholding at source ● to be offset against income tax of companies in the tax consolidation group; €3.3 million of deductible VAT. ●

Other receivables mainly include: the tax current accounts of the subsidiary members of the tax group, of ● which Compagnie Plastic Omnium is the parent company, for an amount of €3.4 million; a debt owed by the subsidiaries of €8.6 million for the 594,273 shares ● that are the subject of the free performance share award plans. The costs associated with the May 2, 2019, December 11, 2020 and April 23, 2021 plans will be invoiced by Compagnie Plastic Omnium SE to the subsidiaries whose employees and corporate officers benefit from the plans. Treasury shares allocated to free share allocation plans are the subject of a provision for expenses of equal amount (see Note H).

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021