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 284 N - NET FINANCIAL INCOME In thousands of euros 2020 2019 Dividend income 152,206 204,936 Other financial income and expenses 154 218 Interest income and expense 8,569 1,118 Net gain on disposal of short-term investment securities - - Foreign exchange gains and losses 344 285 Provision charges and reversals (62,814) (2,652) TOTAL 98,459 203,905 Dividend income includes €150.4 million from French subsidiaries and €1.8 million received from international subsidiaries. The increase in net interest income is due to the decline in interest expenses, due to the repayment of the €500 million bond issue in May 2020. The net amount of provisions mainly relates to the impairment of equity investments. (See Note C). O - NON-OPERATING ITEMS In thousands of euros 2020 2019 Products Expenses Net Net On revenue transactions - - - (463) On disposals of property, plant and equipment - - - 55,226 On disposal of financial assets 1,522 1,522 - - Other non-operating income and expenses 4,129 2,428 1,701 14 Provision charges and reversals 908 786 122 8,514 TOTAL 6,559 4,736 1,823 63,291 The disposal involves the transfer of commitments in the AP Ventures fund to its subsidiary Plastic Omnium Advanced Innovation and Research ( see “Significant events” ). As a reminder, the capital gain realized in 2019 on property, plant and equipment related to the sale of real estate complexes. Other net non-recurring income and expenses includes in particular €0.7 million in respect of transactions in treasury shares as part of the stock option programs and €0.6 million of residual income on previous transactions. Related companies Income statement items In thousands of euros Related companies Products Net sales and other operating revenue 29,984 Financial income 188,979 Non-operating income 757 Expenses Operating expenses (11,132) Interest cost (70,246) Non-operating expenses