Plastic Omnium - 2020 Universal Registration Document

ADDITIONAL INFORMATION Financial glossary PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2020 347 ## ") A AMF (French Financial Markets Authority) Financial institution and French independent administrative authority whose role is to set the operating and ethics rules of the markets, monitor the markets and protect investors and shareholders. B Broker Intermediary between a buyer and a seller, the broker facilitates trades between different traders or asset managers. C Capital expenditures and projects Corresponds to acquisitions of property, plant and equipment and intangible assets, net of disposals, the net change in advances to suppliers of fixed assets and investment subsidies received ( see Cash-flow Statement in section 4.7, line E: “Operating cash flows from investing activities” in part 2 of the consolidated financial statements ). Consolidated revenue Does not include the share of joint ventures, consolidated by using the equity method, in accordance with IFRS 10-11-12. Covid Covid-19 refers to “Coronavirus Disease 2019”, the disease caused by a virus of the Coronaviridae family, SARS-CoV-2. This infectious disease is a zoonosis, whose origin is still debated, which emerged in December 2019 in the city of Wuhan, in the province of Hubei in China. It quickly spread around the world. D DSS (deferred settlement service) Paid service enabling, for the most liquid shares, to defer the payment for orders and delivery of shares until the last stock market day of the month. E EBITDA Corresponds to the operating margin which includes the share of profit of associates and joint ventures before allowances for depreciation and operating provisions. Economic revenue Corresponds to consolidated revenue, plus revenue from the Group’s joint ventures, consolidated at their percentage of ownership: BPO (50%), YFPO (50%) for Plastic Omnium Industries and SHB Automotive modules (Samlip) (33%) for Plastic Omnium Modules. Equities Negotiable security representing a fraction of a company’s share capital. Equities grant certain rights to its shareholders. The share may be held in registered or bearer form. Euronext Paris Market operator which organizes, manages and develops the Paris securities markets. It performs a market regulatory function (financial transactions, monitoring of brokers) through delegation of the AMF. Ex-dividend date The date on which the share’s dividend is paid. The dividend amount is deducted from the closing price on the day preceding the ex-dividend date. The dividend will then be received by the shareholder on the payment date. On the ex-dividend date, the opening price theoretically loses the equivalent value of the dividend from its closing price of the day before. F Float Portion of the equity capital available to the public and used in stock market trading. Plastic Omnium’s float was 38.98% at December 31, 2018. Free cash-flow Corresponds to the operating cash-flow, less tangible and intangible investments net of disposals, taxes and net interest paid +/- the change in working capital requirements (cash surplus from operations). G Gearing The net debt rate (net debt/shareholders’ equity) is the ratio which measures a company’s level of indebtedness in relation to its shareholders’ equity. I IFRIC (International Financial Reporting Interpretations Committee) The International Financial Reporting Interpretations Committee (IFRIC) formulates interpretations of IFRS international accounting standards to ensure homogeneous application of these standards, clarify details that apply to them and find practical solutions. IFRS (International Financial Reporting Standards) International accounting standards established by the IASB (International Accounting Standards Board). Since January 1, 2005, the preparation of consolidated financial statements is mandatory for all listed companies in Europe to facilitate the comparison of their financial positions. L Like-for-like Constant scope and exchange rates M Market capitalization Value of all the shares of a company on the market at a given time. It is equal to the stock market price multiplied by the number of shares comprising the equity capital of the Company.