Plastic Omnium - 2020 Universal Registration Document

CONSOLIDATED FINANCIAL STATEMENTS 2020 Consolidated financial statements at December 31, 2020 PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2020 193 STATEMENT OF COMPREHENSIVE NET INCOME AND GAINS AND LOSSES 5.2.3 RECOGNIZED DIRECTLY IN EQUITY In thousands of euros December 31, 2020 December 31, 2019 Total Gross Tax Total Gross Tax NET PROFIT FOR THE PERIOD ATTRIBUTABLE TO OWNERS OF THE PARENT (1) (251,112) (283,411) 32,300 258,197 341,297 (83,100) Reclassified to the income statement (45,877) (45,044) (833) 6,480 6,242 238 Reclassified in the period 165 261 (96) 302 315 (13) Exchange differences on translating foreign operations - - - - - - Cash flow hedges 165 261 (96) 302 315 (13) Reclassified at a later date (46,042) (45,305) (737) 6,178 5,927 251 Exchange differences on translating foreign operations (48,160) (48,160) - 7,004 7,004 - Cash flow hedges 2,118 2,855 (737) (826) (1,077) 251 Gains/(losses) for the period – Interest rate instruments - - - - - - Gains/(losses) for the period – Exchange rate instruments 2,118 2,855 (737) (826) (1,077) 251 Cannot be reclassified to the income statement at a later date (302) (1,163) 861 7,087 7,087 - Actuarial gains/(losses) relating to defined benefit plans (2,852) (3,713) 861 (12,194) (12,194) - Revaluation of long-term investments in equity instruments and funds (4,031) (4,031) - 10,290 10,290 - Revaluation of assets and liabilities due to hyperinflation in Argentina 6,581 6,581 - 8,991 8,991 - Total gains and losses recognized directly in equity – Group share (46,179) (46,207) 28 13,567 13,329 238 NET INCOME AND GAINS AND LOSSES RECOGNIZED DIRECTLY IN EQUITY – GROUP SHARE (2) (297,291) (329,618) 32,328 271,764 354,626 (82,862) Net profit for the period attributable to non-controlling interests (1,940) (642) (1,298) 17,773 24,534 (6,761) Reclassified to the income statement (4,736) (4,736) - 1,865 1,865 - Reclassified at a later date (4,736) (4,736) - 1,865 1,865 - Exchange differences on translating foreign operations (4,736) (4,736) - 1,865 1,865 - Cannot be reclassified to the income statement at a later date - - - (83) (83) - Actuarial gains/(losses) relating to defined benefit plans - - - (83) (83) - Total gains and losses recognized directly in equity – Non-controlling interests (4,736) (4,736) - 1,782 1,782 - NET INCOME AND GAINS AND LOSSES RECOGNIZED DIRECTLY IN EQUITY – NON-CONTROLLING INTERESTS (6,676) (5,378) (1,298) 19,556 26,317 (6,761) NET INCOME AND GAINS AND LOSSES RECOGNIZED DIRECTLY IN EQUITY (303,967) (334,996) 31,030 291,320 380,943 (89,623) Net profit for the period attributable to owners of the parent amounted to -€251,112 thousand at December 31, 2020 compared with €258,197 thousand at (1) December 31, 2019. Net comprehensive income for the period attributable to owners of the parent amounted to -€297,291 thousand at December 31, 2020 compared with (2) €271,764 thousand at December 31, 2019.