SAINT_GOBAIN_REGISTRATION_DOCUMENT_2017

Financial and accounting information 2017 Consolidated financial statements

At December 31, 2016:

Financial instruments at fair value according to the IFRSb7 hierarchy

Financial instruments at fair value

b

b

Other financial instruments

b

b

(inɸ€ millions)

Assets and liabilities measured at fair value (fair value option)

Total financial instru- ments measured

Financial instru- ments through profit or loss

Total financial instruments measured

Liabilities at amortized cost

Loans and recei- vables

Balance sheet headings and

Available -for-sale financial assets

Total financial instru- ments

Qualifying derivatives

at fair value

at fair value

classes of instrument

Level 1 inputs

Level 2 inputs

Level 3 inputs

Notes

Trade and other accounts receivable Loans, deposits and surety Available- for-sale and other securities

(3)

0

6,193

6,193

0

(6)

0

521

521

0

(6)

0

148

148

0

Derivatives recorded in assets

5

256

261

261

261

261

Cash and cash equivalents TOTAL ASSETS

3,738 3,738

3,738 3,999

3,738 2,209 1,529

3,738 3,999

5

256

148 6,714

0 10,861 2,209 1,790

0

Trade and other accounts payable (3)

0

(9,433) (9,433)

0

Long- and short-term debt

0

(9,307) (9,307)

0

Derivatives recorded in liabilities TOTAL LIABILITIES

(10)

(77)

(87)

(87)

(87)

(87)

(10)

(77) 179

0

(87)

0

0 (18,740) (18,827)

0 (87)

0 0

(87)

TOTAL

(5)

3,738

3,912

148 6,714 (18,740) (7,966) 2,209 1,703

3,912

IFRS 13 ranks the inputs used to determine fair value: Level 1: inputs resulting from quoted prices on an active „ market for identical instruments;

Level 2: inputs other than Level 1 inputs that can be „ observed directly or indirectly; Level 3: all other non-observable inputs. „

NOTE 9

SHAREHOLDERS’ EQUITY AND EARNINGS PER SHARE

Equity 9.1. Capital stock 9.1.1.

Retained earnings and consolidated 9.1.3. net income for the year Retained earnings and consolidated net income for the year correspond to the Group’s share in the undistributed earnings

As of December 31, 2017, the number of shares composing the capital stock of Compagnie de Saint-Gobain was 553,557,091 shares with a par value of €4 (555,280,358 shares at December 31, 2016). At December 31, 2017, capital stock comprised a single share class. Additional paid-in capital and legal 9.1.2. reserve This item includes capital contributions in excess of the par value of capital stock as well as the legal reserve, which corresponds to a cumulative portion of the yearly net income of Compagnie de Saint-Gobain.

9

of all consolidated companies. Treasury stock 9.1.4.

Treasury stock is measured at cost and recorded as a deduction from equity. Gains and losses on disposals of treasury stock are recognized directly in equity and have no impact on net income for the period. Forward purchases of treasury stock are treated in the same way. When a fixed number of shares is purchased forward at a fixed price, this amount is recorded in “Other liabilities” against a deduction from equity under “Retained earnings and net income for the year”.

263 SAINT-GOBAIN - REGISTRATION DOCUMENT 2017