Plastic Omnium // 2021 Universal Registration Document

2021 STATUTORY FINANCIAL STATEMENTS Notes to the statutory financial statements

E – CASH AND CASH EQUIVALENTS

2020

+

-

2021

In thousands of euros

Short-term investment securities

47,761

1,170

14,744

34,187

Other short-term investment securities

25

20,017

25

20,017

Bank accounts

156,968

31,421

-

188,389

TOTAL, GROSS

204,754

52,608

14,769

242,593

Provisions for short-term investment securities

-

(144)

-

(144)

TOTAL, NET

204,754

52,464

14,769

242,449

The item “Short-term investment securities” includes 927,840 treasury shares reserved for stock option plans, with a gross value of €23.5 million

and 594,273 treasury shares reserved for the Performance Share Award

Plans, with a gross value of €10.7 million.

At December 31, 2021, treasury shares were broken down by plan as follows:

Number of shares allocated at 12/31/2021

Carrying amount at 12/31/2020 (in thousands of euros)

2015 Stock Option Plan

591,840

13,937

2017 Stock Option Plan

336,000

9,519

TOTAL

927,840

23,456

Number of shares allocated at 12/31/2021

Carrying amount at 12/31/2020 (in thousands of euros)

Performance Share Plan 2019 Authorized by the Board of Directors on May 2, 2019 Performance Share Plan 2020 Authorized by the Board of Directors on December 11, 2020 Performance Share Plan 2021 Authorized by the Board of Directors on February 17, 2021

319,953

5,971

228,373

3,590

6

45,947

1,170

TOTAL

594,273

10,731

At December 31, 2021, the number of unexercised stock options per stock option plan was as follows: plan authorized by the Extraordinary General Meeting of Shareholders ● of April 25, 2013 and decided by the Board of Directors’ meeting of July 21, 2015: 591,840 stock options;

plan authorized by the Extraordinary General Meeting of Shareholders ● of April 28, 2016 and decided by the Board of Directors’ meeting of February 22, 2017: 302,500 stock options. The change of €20 million in other short-term investment securities corresponds to short-term investments made by Compagnie Plastic Omnium SE during the 2021 fiscal year.

F – ACCRUALS

2021

2020

In thousands of euros

Prepaid expenses

615

543

Deferred charges (debt issuance costs)

3,232

4,380

Bond redemption premiums

2,064

2,658

Translation differences – assets

560

513

TOTAL, NET

6,471

8,094

297

PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021