Plastic Omnium // 2021 Universal Registration Document

ADDITIONAL INFORMATION Financial glossary

N Net dividend per share

Share of the net income of a company distributed to shareholders. Its amount is voted on by shareholders at the General Meeting of Shareholders, after approval of the annual financial statements and on the recommendation of the Board of Directors. Includes all long-term borrowings, short-term borrowings and bank overdrafts less loans, marketable debt instruments and other non-current financial assets, and cash and cash equivalents, see note 5.1.11 to the balance sheet on page 231. The profit or loss of the Company is obtained by adding the operating margin, other income and expenses, net financing expenses, other financial income and expenses, net income after tax of discontinued, or being discontinued, operations and by deducting net income tax and earnings payable to minority shareholders.

Net financial debt

Net profit – Group share

O Operating margin

Includes the share of profit of entities accounted for by the equity method and the amortization of acquired intangible assets, before other operating income and expenses.

P Par value

Initial value of a share set in the bylaws of a company. The share capital of a company is the product of the par value of the share multiplied by the total number of shares.

Q Quorum

Minimum percentage of shares present or represented and having the right to vote, necessary for the General Meeting of Shareholders to legally deliberate.

R Roadshow

Institutional investor meetings during which the Company’s corporate executive officers and/or the Investor relations team communicates their net income, their markets and their strategy. Return on capital employed corresponds to the ratio of the operating margin to the sum of shareholders’ equity and net financial debt. Negotiable security representing a fraction of a company’s share capital. Equities grant certain rights to its shareholders. The share may be held in registered or bearer form. Transaction where a company buys its own shares on the market, up to a threshold of 10% of its share capital and after authorization by the shareholders given at the General Meeting of Shareholders. Shares bought back are not included in the calculation of earnings per share and do not receive dividends. The shareholders’ equity is the financial resources of the Company (excluding debt) and is comprised of share capital, reserves, net income for the year and operating subsidies. Equities held in administered registered form are registered with the listed company, but their management remains with the shareholder’s financial intermediary who remains the preferred contact for all transactions. Shares held in pure registered form are held with the listed company, who has delegated the management of them to its financial intermediary. Socially responsible investment includes, in addition to the usual financial criteria, environmental, social and governance (ESG) criteria in the analysis and investment process.

ROCE (Return on capital employed)

S Share

Share buyback

Shareholders’ equity

Shareholder of an administered registered share

Shareholder of bearer shares Shares are held in an account opened with a financial intermediary (bank, broker). Shareholder of a pure registered share

SRI (Socially responsible investor)

See Subscription Option.

Stock option

Subscription option (Stock option)

An option which gives the right to subscribe for, at a price fixed in advance and during a pre-determined period, shares of a company.

T Treasury shares

A portion of the treasury shares held by a company, regulated and capped at 10%.

Treasury stock

Treasury shares represent the portion of the share capital held by the Company which issued them. They do not have voting rights and do not receive dividends.

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021