Plastic Omnium // 2021 Universal Registration Document

2021 STATUTORY FINANCIAL STATEMENTS Notes to the statutory financial statements

L – PERSONNEL COSTS

2021

2020

In thousands of euros

Wages and salaries

950

1,875

Payroll taxes

366

562

TOTAL

1,316

2,437

The Board of Directors of Compagnie Plastic Omnium SE of February 17, 2021 approved the principles and criteria for the compensation of the Chairman of the Board of Directors. This compensation is recognized in personnel costs.

M – DEPRECIATION, AMORTIZATION AND IMPAIRMENT

Change in depreciation In thousands of euros

2020

+ 4

-

2021

Trademarks patents and software

964

-

968

Fixtures and fittings

86

6

-

92

Office equipment and furniture

556

77

-

633

TOTAL

1,606

87

0

1,693

Changes in provisions In thousands of euros

2020

+

-

2021

On assets Financial assets

71,317

241

-

71,558

Other receivables

1,282

1,604

1,282

1,604

Cash and cash equivalents

0

144

-

144

TOTAL

72,599

1,989

1,282

73,306

On liabilities Regulated provisions

-

-

-

-

6

Provisions for contingencies and charges under the Performance Share Plan of May 2, 2019 Provisions for contingencies and charges under the Performance Share Plan of April 30, 2020 Provisions for liabilities and charges under the Performance Share Plan of April 23, 2021

4,661

-

534

4,127

3,590

-

330

3,260

-

1,170

-

1,170

Other provisions for contingencies and charges

1,939

633

514

2,058

Provisions for taxes

60,160

10,283

70,443

TOTAL

70,350

12,086

1,378

81,058

The reversals of provisions for contingencies and charges on the plans of May 2, 2019 and December 11, 2020 were recognized in view of the failure to achieve the performance conditions and the forfeited rights following the departure of beneficiaries.

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021