Plastic Omnium // 2021 Universal Registration Document

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2021 STATUTORY FINANCIAL STATEMENTS Notes to the statutory financial statements

Bond issue of June 26, 2017

Bond issue

Euro Bond

Issue (in euros)

500,000,000

Maturity

June 26, 2024

Annual coupon – Fixed rate

1.250%

Listed

Euronext Paris

Schuldschein private placement of December 21, 2018

Schuldschein

Private placement

Issue (in euros)

300,000,000

Maturity

December 21, 2025

Annual coupon – Fixed rate

1.632%

Accrued interest payable on bonds amounted to €5.8 million at December 31, 2021. Other borrowings Miscellaneous loans and borrowings totaling €333.5 million at December 31, 2021 mainly consisted of: the remaining financial commitment to the Aster VI institutional venture ● capital (FPCI) fund of €8.7 million;

€322.5 million of commercial paper issued; ● financial instruments valued at €1.3 million (see Note “Portfolio of ● financial instruments”). Forward financial instruments and hedging transactions The currency swaps portfolio, created to hedge foreign-currency loans granted to subsidiaries, stood as follows:

Portfolio at December 31, 2021

Fair value Liabilities

Currency In thousands of euros

Nominal Currency

Fair value Assets

Fair value

CNY/EUR

390,000

90

(163)

(73)

USD/EUR

163,300

309

(1,138)

(829)

IDR/EUR

16,205,000

-

(1)

(1)

TOTAL

-

399

(1,302)

(903)

Portfolio at December 31, 2020

Fair value Liabilities

Currency In thousands of euros

Nominal Currency

Fair value Assets

Fair value

CNY/EUR

390,000

978

(185)

793

USD/EUR

163,300

4,476

(289)

4,187

TOTAL

-

5,454

(474)

4,980

Trade payables, tax and other liabilities Compagnie Plastic Omnium SE had an income tax liability in respect of the tax consolidation group of €2.5 million and a liability with social organizations of €0.6 million at December 31, 2021.

Other liabilities mainly relate to tax current accounts with the other corporate members of the tax group for €31.2 million (including €29.1 million relating to tax credits).

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021