SAINT_GOBAIN_REGISTRATION_DOCUMENT_2017

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Financial and accounting information 2017 Consolidated financial statements

At December 31, 2017, a 0.5-point increase in the discount The impact of a 1-point decrease in the operating income rate rate for all CGUs would have led to approximately €81 million for all industrial CGUs would have generated additional in additional intangible asset impairment, while a 0.5-point intangible asset impairment of roughly €154 million, while a decrease in the average annual cash flow growth rate, 0.5-point decrease in the rate for distribution activities would projected to perpetuity for all CGUs would have resulted in have generated additional impairment of €64 million. additional intangible asset impairment of around €58 million.

Impact of

0.5% increase in the discount rate

0.5% decrease in the growth rate

1-point decrease in the operating income rate

0.5 point decrease in the operating income rate

(inɸ€ millions)

Flat Glass High-Performance Materials Construction Products

(43) (38) (81)

(26) (32) (58)

(154)

Building Distribution

(64) (64)

TOTAL

(154)

The breakdown of asset impairment by sector for 2017 and 2016 is provided in the segment information tables in Note 3 “Information concerning the Group’s operating activities”.

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