Plastic Omnium - 2020 Universal Registration Document

2020 STATUTORY FINANCIAL STATEMENTS Notes to the statutory financial statements www.plasticomnium.com PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2020 276 The list of subsidiaries and affiliates is as follows: Subsidiaries Share capital and currency % interest PLASTIC OMNIUM AUTO EXTERIORS SA – 19, boulevard Jules-Carteret – 69007 Lyon – France €5,810,400 100.0% PLASTIC OMNIUM AUTO INERGY SAS – 19, boulevard Jules-Carteret – 69007 Lyon – France €119,796,330 100.0% PLASTIC OMNIUM GESTION SNC – 19, boulevard Jules-Carteret – 69007 Lyon – France €2,011,500 100.0% PLASTIC OMNIUM FINANCE SNC – 19, boulevard Jules-Carteret – 69007 Lyon – France €247,500 100.0% PLASTIC OMNIUM MANAGEMENT 4 SAS – 19, boulevard Jules-Carteret – 69007 Lyon – France €602,253 100.0% PLASTIC OMNIUM MODULES SAS – 19, boulevard Jules-Carteret – 69007 Lyon – France €387,221,805 100.0% PLASTIC OMNIUM GMBH – Walter-Gropius - Strasse 17 – 80807 Munich – Germany €13,500,000 100.0% PLASTIC OMNIUM RE AG – Bahnhofstrasse 28 – 6300 Zug – Switzerland CHF 16,167,000 100.0% PLASTIC OMNIUM INC. – 1209 Orange Street, Wilmington, Delaware 19801 – United States $60,100 100.0% PLASTIC OMNIUM INERGY (SHANGHAI) CONSULTING CO. LTD 3502, Block 2, 391 Guiping Road – Xuhui District – Shanghai – People’s Republic of China €250,000 100.0% PLASTIC OMNIUM HOLDING (SHANGHAI) CO. LTD RM 3501, F35 Building 2, no. 391 Guiping Road – Shanghai – People’s Republic of China €70,000,000 100.0% Affiliates BPO AS – Y. Yalova Yolu 8 km, Panayir – Bursa – Turkey TRL 5,000,000 50.0% D - RECEIVABLES In thousands of euros 2020 Maturity date Less than 1 year Maturity date Greater than 1 year Prepayments to suppliers 54 54 - Trade receivables 4,898 4,898 - Tax receivables 18,447 12,068 6,379 Short-term loans – Current accounts 705,694 705,694 - Other receivables 10,913 2,662 8,251 TOTAL, NET 740,006 725,376 14,630 Trade receivables mainly consisted of €3 million of accrued income from companies of the Plastic Omnium Group, including €2.1 million in royalties and €0.9 million for the re-invoicing of patent protection costs. Tax receivables primarily include: €15 million of research tax credits from consolidated subsidiaries; ● €2 million in carrying amount with respect to withholding tax to be ● deducted; €1.5 million of deductible VAT. ● Other receivables mainly include: the tax current accounts owed by the various member companies of the ● tax group of which Compagnie Plastic Omnium is the parent company, for an amount of €2 million; dividends of €0.5 million to be received from its subsidiaries; ● a debt owed by the subsidiaries of €8.3 million for the 628,373 shares ● subject to the Free Performance Share Award plans. Indeed, the costs associated with the May 2, 2019 and December 11, 2020 plans will be invoiced by Compagnie Plastic Omnium SE to the subsidiaries concerned for the employees and corporate officers benefiting from the plan. Treasury shares allocated to Free Performance Share plans are subject to a provision for contingencies and charges of equal amount (see note H).