SAINT_GOBAIN_REGISTRATION_DOCUMENT_2017

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Financial and accounting information 2017 Consolidated financial statements

Transactions with key shareholders 6.3. Some subsidiaries of the Saint-Gobain Group, particularly in the Building Distribution Sector, carry out commercial transactions with subsidiaries of the Wendel Group. These transactions are carried out on an arm’s-length basis. Other non-current assets 6.4. Investments classified as “available-for-sale” are carried at fair value. Unrealized gains and losses on these investments are recognized in equity, unless the investments have suffered a material or other-than-temporary decline in value, in which case an impairment loss is recorded in the income statement.

Purchases and sales with equity-accounted companies are as follows: (inɸ€ millions) 2017 2016 Purchases 2 2 Sales 40 43

Changes in other non-current assets in 2017 and 2016 are analyzed below:

Available-for-sale and other securities

Loans, deposits and surety

Pension plan surpluses

Total

(inɸ€ millions)

At Januaryb1, 2016 Gross value

76

519

63

658 (23) 635

Provision for impairment

(14)

(9)

NET VALUE

62

510

63

Changes during the year Increases/(decreases) Provisions for impairment Translation adjustments

109

(6)

(15)

88

(1)

1

0 4 5

1

10

(7)

Transfers and other movements Changes in Group structure

(1)

6 0

(22)

(22)

TOTAL CHANGES

86

11

(22)

75

At December 31, 2016 Gross value Provision for impairment Changes during the year Increases/(decreases) Provisions for impairment Translation adjustments NET VALUE

163 (15) 148

526

41

730 (20) 710

(5)

521

41

82

(3)

123

202

0

2

2

(10)

(11)

(3)

(24)

Transfers and other movements Changes in Group structure

3

0 3

3

(122)

(119)

TOTAL CHANGES

(47)

(9)

120

64

At Decemberb31, 2017 Gross value Provision for impairment

111 (10) 101

516

161

788 (14) 774

(4)

NET VALUE

512

161

Increases/(decreases) in available-for-sale securities and other securities primarily relate to acquisitions/(disposals) of securities in the period that will be consolidated/(deconsolidated) in the following period.

250 SAINT-GOBAIN - REGISTRATION DOCUMENT 2017