Plastic Omnium - 2020 Universal Registration Document

SHAREHOLDERS' MEETING Statutory Auditors’ report on the issue of shares and/or various securities with and/or without cancellation of the preferential subscription rights PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2020 327 We have performed those procedures which we considered necessary to comply with the professional guidance issued by the French national auditing body (Compagnie Nationale des Commissaires aux Comptes) for this type of engagement. These procedures consisted in verifying the information provided in the Board of Directors’ report relating to these operations and the methods used to determine the issue price of the equity securities to be issued. Subject to a subsequent examination of the conditions for the proposed issue, we have no matters to report as to the methods used to determine the issue price of the equity securities to be issued provided in the Board of Directors’ report by virtue of the twenty-seventh, twenty-eighth and twenty-ninth resolutions. Furthermore, since this report does not specify the method of determining the issue price of the equity securities to be issued as part of the implementation of the twenty-sixth resolution, we are not able to give our opinion on the choice of computational elements of this issue price. As the final conditions for the issues have not yet been determined, we cannot report on these conditions, and, consequently, on the proposed cancellation of preferential subscription rights made under the twenty-seventh and twenty-eighth resolutions. In accordance with Article R.225-116 of the French Commercial Code (Code de commerce), we will issue a supplementary report, if necessary, on the use of these delegations by the Board of Directors in the case of issues of equity securities giving access to other equity securities or debt securities, in the case of issues of securities giving access to equity securities to be issued and in the case of issues of shares without preferential subscription rights. Paris La-Défense, March 9, 2021 The Statutory Auditors MAZARS ERNST & YOUNG et Autres Juliette DECOUX-GUILLEMOT May KASSIS-MORIN