Plastic Omnium - 2020 Universal Registration Document

5 PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2020 181 AFR ! " 67&7*1*276 PREAMBULE TO THE CONSOLIDATED FINANCIAL STATEMENTS 182 Financial indicators 182 COMMENTS ON THE FINANCIAL YEAR 5.1 AND OUTLOOK 184 Comments on the consolidated financial statements 5.1.1 184 Investments 5.1.2 187 Outlook and subsequent events 5.1.3 188 CONSOLIDATED FINANCIAL STATEMENTS 5.2 AT DECEMBER 31, 2020 190 Balance sheet 5.2.1 190 Income statement 5.2.2 192 Statement of comprehensive net income and gains 5.2.3 and losses recognized directly in equity 193 Statement of changes in equity 5.2.4 194 Statement of cash flows 5.2.5 196 Notes to the consolidated financial statements 5.2.6 198 STATUTORY AUDITORS’ REPORT ON THE 5.3 CONSOLIDATED FINANCIAL STATEMENTS 262