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 254 Off-balance sheet commitments 7.2 Commitments granted/received 7.2.1 At December 31, 2020: In thousands of euros Total Total On intangible assets On property, plant and equipment On financial assets and liabilities On other non-financial current assets/ liabilities Surety bonds granted (1) (22,979) - (1,548) (15,668) (5,763) Commitments to purchase assets (2) (24,894) (8) (24,886) - - Other off-balance sheet commitments (3) (8,079) - (6,698) (1,381) - TOTAL COMMITMENTS GIVEN (55,952) (8) (33,132) (17,049) (5,763) TOTAL COMMITMENTS – NET (55,952) (8) (33,132) (17,049) (5,763) At December 31, 2019: In thousands of euros Total Total On intangible assets On property, plant and equipment On financial assets and liabilities On other non-financial current assets/ liabilities Surety bonds granted (4) (17,059) - (1,434) (13,814) (1,811) Commitments to purchase assets (5) (29,235) (13) (29,222) - - Other off-balance sheet commitments (6) (8,570) - (8,570) - - TOTAL COMMITMENTS GIVEN (54,864) (13) (39,226) (13,814) (1,811) Surety bonds received (7) 2,927 - 2,927 - - TOTAL COMMITMENTS RECEIVED 2,927 - 2,927 - - TOTAL COMMITMENTS – NET (51,937) (13) (36,299) (13,814) (1,811) At December 31, 2020: The surety bond given are mainly related to: (1) • €8.9 million from Compagnie Plastic Omnium SE to Société Générale Frankfurt; • €6.0 million on financial assets and liabilities of HBPO Germany GmbH to Deutsche Bank; • €5.8 million on other non-financial current assets/liabilities of Plastic Omnium Auto Exteriors (India) Pvt Ltd to Credit Agricole CIB; • €1.1 million on tangible fixed asset of Plastic Omnium Auto Exteriors SP ZOO to BNP Paribas. The commitments to purchase assets are mainly related to: (2) • €12.1 million from Plastic Omnium Auto Inergy (USA) LLC; • €6.5 million fromPlastic Omnium Auto Exterieur SA; • €3.3 million from Plastic Omnium Equipamientos Exteriores SA. The other off-balance sheet commitments are mainly: (3) • €4.4 million of credit letter for Plastic Omnium Auto Exteriors SRO; • €2.3 million of credit letter for Plastic Omnium Auto Exteriors (India) Pvt Ltd. At December 31, 2019: The surety bonds given are mainly related to: (4) • €7.5 million of Compagnie Plastic Omnium SE to Société Générale Frankfurt; • €6.0 million on financial assets and liabilities of HBPO Germany GmbH to Deutsche Bank; • €1.4 million on other non-financial current assets/liabilities of Plastic Omnium Auto Exteriors (India) Pvt Ltd to Crédit Agricole CIB; • €1.2 million on other non-financial current assets/liabilities of Plastic Omnium Auto Exteriors SP ZOO to BNP Paribas. The commitments to purchase assets are mainly related to: (5) • €21 million from Plastic Omnium Auto Inergy (USA) LLC; • €3.3 million from Plastic Omnium Equipamientos Exteriores SA; • €1.6 million from Plastic Omnium Auto Inergy Mexico SA de CV. The other off-balance sheet commitments are mainly: (6) • €5.8 million ofletters of credit regarding Plastic Omnium Auto Exteriors S.R.O.; • €2.3 million of letters of credit regarding for the purchase of molds for Plastic Omnium Auto Exteriors (India) Pvt Ltd. The surety bonds received are mainly related to: (7) • €2.2 million from Crédit Agricole CIB for Plastic Omnium Auto Exteriors S.R.O.