Plastic Omnium - 2020 Universal Registration Document

CONSOLIDATED FINANCIAL STATEMENTS 2020 Consolidated financial statements at December 31, 2020 PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2020 225 The table below for the previous year, combines the “Full ownership fixed assets” and the “Rights of use of leased assets”. In thousands of euros Land Buildings Tech. eq. & tool. Tangible assets under construction Other tangible assets Total CARRYING AMOUNT AT JANUARY 1, 2019 105,517 473,079 581,347 326,915 166,170 1,653,028 Impact of IFRS 16 application (1) 852 196,682 14,162 - 18,561 230,257 Acquisitions 2,583 110,105 80,949 109,634 82,799 386,070 Disposals (3,584) (22,013) (3,149) - (6,048) (34,794) Changes in consolidation scope - - 6 - - 6 Other reclassifications (1,246) 57,531 123,752 (259,936) 85,155 5,256 Impairments recognized and reversed (264) 101 (3,128) - (853) (4,144) Depreciation for the period (2,103) (68,451) (138,412) - (84,388) (293,354) Translation adjustment 1,420 6,039 5,393 2,966 776 16,594 CARRYING AMOUNT AT DECEMBER 31, 2019 103,175 753,073 660,920 179,579 262,172 1,958,919 Related to finance leases agreements capitalized in the financial statements at December 31, 2018 in accordance with IAS 17 “Leases” and IFRS 16, (1) reclassified since January 1, 2019 as “Right-of-use of leased assets”. In thousands of euros Land Buildings Tech. eq. & tool. Tangible assets under construction Other tangible assets Total ANALYSIS OF CARRYING AMOUNT AT JANUARY 1, 2020 Gross value 114,846 1,106,388 1,920,713 179,596 689,128 4,010,671 Depreciation (11,405) (341,945) (1,249,816) - (413,567) (2,016,733) Impairment (266) (11,370) (9,977) (17) (13,389) (35,019) CARRYING AMOUNT AT JANUARY 1, 2020 103,175 753,073 660,920 179,579 262,172 1,958,919 ANALYSIS OF CARRYING AMOUNT AT DECEMBER 31, 2020 Gross value 108,821 1,126,388 1,914,958 146,234 739,298 4,035,699 Depreciation (12,594) (388,192) (1,293,581) - (470,840) (2,165,207) Impairment (2,978) (49,657) (102,012) (3,365) (36,289) (194,302) CARRYING AMOUNT AT DECEMBER 31, 2020 93,249 688,539 519,364 142,868 232,169 1,676,189 “Tech. eq. & tool.”: technical installations, equipment and tooling. Investment property 5.1.4 At December 31, 2020, as for December 31, 2019, the Group no longer held investment property except for one land valued €30 thousand in the Lyon region. Non-consolidated interests and investments 5.1.5 in associates and joint ventures consolidated by the equity method NON-CONSOLIDATED INTERESTS The non-consolidated interests relate to: immaterial dormant companies; and ● shares in which the Group’s small stake doesn’t allow it to exercise at ● least a significant influence (Tactotek OY). In the context of the first-time application of IFRS 9 “Financial Instruments”, the Group opted to recognize changes in value of non-consolidated interests in the income statement.