Plastic Omnium - 2020 Universal Registration Document

CONSOLIDATED FINANCIAL STATEMENTS 2020 Consolidated financial statements at December 31, 2020 www.plasticomnium.com PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2020 236 Outstanding options Performance share Plan In euros In units for the number of options Options outstanding at January 1, 2020 Revaluations/ adjustments Increases Decreases Cost for the period Options outstanding at December 31, 2020 Options granted during the period Options forfeited during the period Options exercised during the period Total Of which, options exercisable at December 31, 2020 MAY 2, 2019 PLAN Number of shares 346,560 (50,000) (63,560) 233,000 None Number of shares after application of the real abandons (1) 337,750 (41,190) (63,560) 233,000 Share price at the grant date 26.65 - 26.65 Average share value 23 - 23.00 Term 4 years - 4 years Unrecognized cost at period-end 6,473,542 (947,370) (1,461,880) (938,209) 3,126,083 Remaining life 3.3 years 3.3 years Used to determine “Diluted earnings per share” (1) Outstanding options Performance share Plan In euros In units for the number of options Options outstanding at January 1, 2020 Revaluations/ adjustments Increases Decreases Cost for the period Options outstanding at December 31, 2020 Options granted during the period Options forfeited during the period Options exercised during the period Total Of which, options exercisable at December 31, 2020 DECEMBER 11, 2020 PLAN (1) Number of shares 228,373 228,373 None Number of shares after application of the headcount turnover rate (22%) applied to the Plan concerning the employees (2) (40,260) 228,373 188,113 Share price at the grant date 17.36 17.36 Average share value 15.00 15.00 Term 4 years 4 years Unrecognized cost at period-end (603,900) 3,425,595 (470,283) 2,351,412 Remaining life 4 years 3.3 years TOTAL EXPENSE FOR THE FISCAL YEAR (1,408,491) IN EUROS December 11, 2020 plan has a retroactive effect from April 30, 2020. (1) Used to determine “Diluted earnings per share”. (2)