Plastic Omnium - 2020 Universal Registration Document

6 PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2020 267 AFR !" "#" % 67&7*1*276 COMMENTS ON THE STATUTORY FINANCIAL 6.1 STATEMENTS 268 Balance sheet changes 268 Earnings performance 268 BALANCE SHEET 6.2 269 Assets 269 Liabilities 270 INCOME STATEMENT 6.3 271 NOTES TO THE STATUTORY FINANCIAL 6.4 STATEMENTS 272 Significant events of the year 272 Accounting policies and principles 272 Notes to the balance sheet 275 Notes to the income statement 282 Other disclosures 285 FIVE-YEAR FINANCIAL SUMMARY 6.5 287 TABLE OF SUBSIDIARIES AND AFFILIATES 6.6 288 Table of payment terms for suppliers and customers mentioned in Article D. 441-6 of the French Commercial Code 289 STATUTORY AUDITORS’ REPORT 6.7 ON THE FINANCIAL STATEMENTS 290 SPECIAL REPORT OF THE STATUTORY AUDITORS 6.8 ON RELATED PARTY AGREEMENTS 295

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