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 240 ANALYSIS OF NET OBLIGATIONS BY REGION 5.2.5.3 Details of net obligations by region are presented in the table below: In thousands of euros December 31, 2020 December 31, 2019 France Europe excluding France United States Other France Europe excluding France United States Other Post-employment benefit plans Indemnity payable on retirement 44,557 2,188 - 13,042 45,873 1,955 - 12,589 Supplementary pension plans 2,916 8,463 21,349 - 2,191 10,114 26,626 - Healthcare plans - - 4,109 148 - - 4,631 - Total post-employment benefit obligations 47,473 10,651 25,458 13,190 48,064 12,069 31,257 12,589 Other long-term benefits 2,252 747 560 - 2,270 750 670 - Total other post-employment benefit obligations 2,252 747 560 - 2,270 750 670 - NET OBLIGATIONS RECOGNIZED IN THE BALANCE SHEET 49,725 11,398 26,018 13,190 50,334 12,819 31,927 12,589 December 31, 2020 December 31, 2019 France United States France United States Average maturity of obligations (in years) 13 19 13 20 Amount of obligations (in thousands of euros) 59,292 81,169 59,382 77,977 of which: Retirement obligations - 10,599 - 6,991 Vested deferred obligations - 16,328 - 11,256 Active obligations 59,292 54,242 59,382 59,730 SENSITIVITY TESTS ON RETIREMENT OBLIGATIONS 5.2.5.4 The retirement obligation sensitivity-tests on the main external variable, the discount rate, in 2020 and in 2019 show the following impacts: In thousands of euros December 31, 2020 December 31, 2019 Basis Increase Decrease Basis Increase Decrease +0.25% -0.25% +0.25% -0.25% Amount % Amount % Amount % Amount % France Effect on service cost and interest cost 3,604 3,541 -1.75% 3,505 -2.77% 3,808 3,704 -2.74% 3,679 -3.40% Effect on projected benefit obligation 57,049 55,231 -3.19% 58,399 2.36% 57,127 55,473 -2.89% 58,853 3.02% United States Effect on service cost and interest cost 2,346 2,421 3.21% 2,258 -3.76% 2,842 2,882 1.40% 2,793 -1.74% Effect on projected benefit obligation 81,009 77,334 -4.54% 84,867 4.76% 79,086 75,497 -4.54% 82,854 4.76%