Plastic Omnium - 2020 Universal Registration Document

CONSOLIDATED FINANCIAL STATEMENTS 2020 Consolidated financial statements at December 31, 2020 PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2020 223 Other intangible assets 5.1.2 Impairment tests on assets led to the recognition of impairment of intangible assets during the period (see Notes 2.1.2 “Asset impairment tests” and 4.6 “Other operating income and expenses”). In thousands of euros Patents and brands Software Development assets Customer contracts Other Total CARRYING AMOUNT PUBLISHED AT DECEMBER 31, 2019 12,466 21,300 579,031 111,946 2 724,745 Capitalized development - - 136,936 - - 136,936 Increases 188 2,629 3,265 - - 6,082 Disposals – net - - (1,321) - - (1,321) Changes in scope of consolidation (1) - - 299 - - 299 Other reclassifications 1,536 2,496 (3,200) - - 832 Amortization for the period (4,210) (9,591) (173,171) (21,846) - (208,818) Impairments recognized and reversed (2) - (379) (55,716) (23,400) - (79,495) Translation adjustment (64) (373) (17,956) (20) - (18,413) CARRYING AMOUNT AT DECEMBER 31, 2020 9,916 16,082 468,167 66,680 2 560,847 HBPO GmbH took over HBPO Hicom in Malaysia on October 1st, 2020 and acquired for €0.8 million, 11% of interests increasing its stake from 40% to 51%. See (1) Note 2.2.2.2. During the period, this item mainly concerns impairment recognized, following the indications of impairment losses linked to the Covid-19 crisis. Please refer to (2) Notes 2.1.2 “Asset impairment tests” and 4.6 “Other operating income and expenses”. In thousands of euros Patents and licenses Software Development assets Customer contracts Other Total CARRYING AMOUNT PUBLISHED AT DECEMBER 31, 2018 14,078 20,203 555,347 138,518 2 728,150 Capitalized development - - 187,314 - - 187,314 Increases 200 7,624 4,660 - - 12,484 Disposals – net (273) (8) (7,667) - - (7,948) Other reclassifications 2,497 5,791 (7,820) - - 468 Amortization for the period (4,098) (12,313) (160,764) (26,662) - (203,837) Impairments recognized and reversed - - 3,406 - - 3,406 Translation adjustment 62 3 4,555 90 - 4,710 CARRYING AMOUNT PUBLISHED AT DECEMBER 31, 2019 12,466 21,300 579,031 111,946 2 724,745 In thousands of euros Patents and licenses Software Development costs Customer contracts Other Total ANALYSIS OF CARRYING AMOUNT AT DECEMBER 31, 2019 Cost 47,609 158,020 1,205,499 293,809 2 1,704,939 Accumulated amortization (30,885) (136,720) (610,011) (181,863) - (959,479) Impairment (4,258) - (16,457) - - (20,715) CARRYING AMOUNT AT DECEMBER 31, 2019 12,466 21,300 579,031 111,946 2 724,745 ANALYSIS OF CARRYING AMOUNT AT DECEMBER 31, 2020 Cost 49,260 161,142 1,253,980 291,543 2 1,755,927 Accumulated amortization (35,086) (144,682) (715,140) (201,463) - (1,096,371) Impairment (4,258) (378) (70,673) (23,400) - (98,709) CARRYING AMOUNT AT DECEMBER 31, 2020 9,916 16,082 468,167 66,680 2 560,847