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EXHIBIT 22
LIST OF GUARANTORS AND SUBSIDIARY ISSUERS OF GUARANTEED SECURITIES AS OF DECEMBER 31, 2025
The following is a list of guarantors of the 3.100% Senior Notes due 2026, 3.625% Senior Notes due 2026, 4.500% Senior Notes due 2028, 4.800% Senior Notes due 2028, 2.630% Senior Notes due 2030, 5.100% Senior Notes due 2030, 2.690% Senior Notes due 2031, and 5.500% Senior Notes due 2035 issued by Amcor Flexibles North America, Inc. The issuer is a wholly owned subsidiary of Amcor plc.
| | | | | | | | |
| Name of Guarantor | | Jurisdiction of Incorporation |
| Amcor plc | | Jersey |
| Amcor UK Finance plc | | United Kingdom |
| Amcor International UK plc | | United Kingdom |
| Amcor Group Finance plc | | United Kingdom |
| Amcor Finance (USA) Inc. | | United States of America |
| Berry Global Group, Inc. | | United States of America |
| Berry Global, Inc. | | United States of America |
The following is a list of guarantors of the 1.125% Senior Notes due 2027, 3.950% Senior Notes due 2032, 3.200% Senior Notes due 2029, and 3.750% Senior Notes due 2033 issued by Amcor UK Finance plc, a wholly owned subsidiary of Amcor plc.
| | | | | | | | |
| Name of Guarantor | | Jurisdiction of Incorporation |
| Amcor plc | | Jersey |
| Amcor Group Finance plc | | United Kingdom |
| Amcor International UK plc | | United Kingdom |
| Amcor Flexibles North America, Inc. | | United States of America |
| Amcor Finance (USA) Inc. | | United States of America |
| Berry Global Group, Inc. | | United States of America |
| Berry Global, Inc. | | United States of America |
The following is a list of guarantors of the 5.625% Senior Notes due 2033 issued by Amcor Finance (USA), Inc., a wholly owned subsidiary of Amcor plc.
| | | | | | | | |
| Name of Guarantor | | Jurisdiction of Incorporation |
| Amcor plc | | Jersey |
| Amcor UK Finance plc | | United Kingdom |
| Amcor International UK plc | | United Kingdom |
Amcor Group Finance plc | | United Kingdom |
| Amcor Flexibles North America, Inc. | | United States of America |
| Berry Global Group, Inc. | | United States of America |
| Berry Global, Inc. | | United States of America |
The following is a list of guarantors of the 5.450% Senior Notes due 2029 issued by Amcor Group Finance plc, a wholly owned subsidiary of Amcor plc.
| | | | | | | | |
| Name of Guarantor | | Jurisdiction of Incorporation |
| Amcor plc | | Jersey |
| Amcor UK Finance plc | | United Kingdom |
| Amcor International UK plc | | United Kingdom |
| Amcor Flexibles North America, Inc. | | United States of America |
| Amcor Finance (USA) Inc. | | United States of America |
| Berry Global Group, Inc. | | United States of America |
| Berry Global, Inc. | | United States of America |
The following is a list of guarantors of the 1.570% First Priority Senior Secured Notes due 2026 issued by Berry Global, Inc., a wholly owned subsidiary of Amcor plc.
| | | | | | | | |
| Name of Guarantor | | Jurisdiction of Incorporation |
| Amcor plc | | Jersey |
| Berry Global Group, Inc. | | United States of America |
The following is a list of guarantors of the 1.650% First Priority Senior Secured Notes due 2027, 5.500% First Priority Senior Secured Notes due 2028, 5.800% First Priority Senior Secured Notes due 2031, and 5.650% First Priority Senior Secured Notes due 2034 issued by Berry Global, Inc., a wholly owned subsidiary of Amcor plc.
| | | | | | | | |
| Name of Guarantor | | Jurisdiction of Incorporation |
| Amcor plc | | Jersey |
| Amcor UK Finance plc | | United Kingdom |
| Amcor International UK plc | | United Kingdom |
| Amcor Flexibles North America, Inc. | | United States of America |
| Amcor Finance (USA) Inc. | | United States of America |
| Amcor Group Finance plc | | United Kingdom |