Plastic Omnium - 2020 Universal Registration Document

2020 STATUTORY FINANCIAL STATEMENTS Special report of the Statutory Auditors on related party agreements www.plasticomnium.com PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2020 296 2. Additional retirement plan agreement of the General Management Group NATURE AND PURPOSE This agreement was authorized by the Board of Directors on 11 December 2003 and approved by your Shareholders’ Meeting on 22 April 2004. Its aim is the reinvoicing, by the entity Burelle S.A., of the share of the cost for the supplementary retirement plan, which provides to social agents in salaried positions, an additional pension of 10% of their current compensation. This share is proportional to the compensation supported by Burelle and your company. As of December 31, 2020, your company recognized an expense of €95,696 for its share of the pension plan expense. With BPO-B. PLAS Plastic Omnium Otomotiv Plastik Ve Metal Yan Sanayi A.S., whose 50% of the voting rights is owned by your company. Royalty agreement for licensing and technical assistance. NATURE AND PURPOSE This agreement was authorized by the Board of Directors on 26 February 2013 and approved by your Shareholders’ Meeting on 25 April 2013. It has a purpose of utilizing designs, models, industrial processes, know-how, and related technical assistance services associated with your company. The agreement, entered on 21 december 2001, had a duration of five years and is tacitly renewable. TERMS AND CONDITIONS The royalties will be billed by your company at the rate of 1.5% of the net sales of the licensed products made by BPO-B.PLAS-Plastic Omnium Otomotiv Plastik A.S. On 31 december 2020, your company had billed BPO.PLAS Plastic Omnium Otomotiv Plastik Ve Metal Yan Sanayi A.S. for an amount of €248,578. With Yanfeng Plastic Omnium Automotive Systems CO Ltd, whose 49.95% of the share capital is indirectly owned by your company. PERSONS CONCERNED Mr Laurent Favre, director and Managing Director of your company and Director of Yanfeng Plastic Omnium Automotive Exterior SystemS CO LTD. Royalty agreement for trademark concession for Company Plastic Omnium NATURE AND PURPOSE This agreement was authorized by the Board of Directors on 26 February 2013 and approved by your Shareholders’ Meeting of Shareholders on 25 April 2013. It has a purpose of using the trademarks of your company. TERMS AND CONDITIONS Royalties will be billed by your company at a rate of 0,25% of the benefits the company receives from the agreement. The agreement has a duration of 30 years. On 31 december 2020, your company has recognised income in the respect of royalty to be charged to Yanfeng Plastic Omnium Automotive Systems Exterior Systems CO Ltd for an amount of €1,901,879. Paris-La Défense,9 March 2021 The Statutory Auditors MAZARS ERNST & YOUNG et Autres Juliette DECOUX-GUILLEMOT May KASSIS-MORIN