Plastic Omnium - 2020 Universal Registration Document

CONSOLIDATED FINANCIAL STATEMENTS 2020 Consolidated financial statements at December 31, 2020 PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2020 255 Related-party transactions 7.3 Compensation paid to senior executives and corporate officers 7.3.1 Senior executives are, in accordance with IAS 24 “Persons with the authority and responsibility for planning, directing and controlling the activities” of Compagnie Plastic Omnium and its subsidiaries. The Board of December 11, 2020 granted 45,373 shares to executive directors as part of the Performance Share grant with retroactive effect from April 30, 2020 (see Note 5.2.3 “Share-based payments”). The total amount of compensation paid to members of the Board of Directors and senior executives is presented in the table below: In thousands of euros Paid or payable by… 2020 2019 Directors’ fees Paid by Compagnie Plastic Omnium 172 103 Directors’ fees Paid by companies controlled by Compagnie Plastic Omnium (excl. Compagnie Plastic Omnium) and by Burelle SA 284 191 Gross compensation Payable by the Plastic Omnium Group 5,742 5,806 Supplementary pension plans Payable by the Plastic Omnium Group (1) 124 1,423 Cost of stock option plans and performance shares plan Payable by the Plastic Omnium Group 310 235 Cost to be spread over the vesting period 174 186 Social contributions related to the new plan of the period (2) 136 49 TOTAL COMPENSATION 6,632 7,758 These are social contributions over the entire vesting period of each plan rights, i.e. four years. The cost over the period is €23 thousand. (1) Transactions with Sofiparc SAS, Burelle SA and Burelle Participations SA 7.3.2 At December 31, 2020: In thousands of euros Direct and indirect costs Royalties and manag- ement fees Proceeds from disposal of tangible assets including Investment property Other Operating income and expenses Financial income and expenses Current accounts Deposits Trade payables Trade receivables Other receivables Other debtors Sofiparc SAS - (6,148) 2 (184) 8 - 1,254 1,955 5 - 1,583 Burelle SA 2 (139) - - 9 - - 592 - - 11 Burelle Participations SA - 120 - - 7 - - - - - - At December 31, 2019: In thousands of euros Direct and indirect costs Royalties and management fees Proceeds from disposal of tangible assets including Investment property Gain on disposal of tangible assets including Investment property Financial income and expenses Net book value of Investment Property Net book value of Operating Property Current accounts Deposits Trade payables Trade receivables Other receivables Other debtors Sofiparc SAS 374 (4,796) 128,955 19,937 5 (93,968) (15,052) - 1,104 5 28 - 54 Burelle SA 2 (6,879) - - 10 - - - - 1,966 - - 11 Burelle Participations SA - 120 - - 10 - - - - - - - -