Saint Gobain - Registration document 2016

9 FINANCIAL AND ACCOUNTING INFORMATION 1. 2016 Consolidated Financial Statements

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Note 1

Accounting principles and

Note 6

equity-accounted companies and other non-current assets Investments in

policies

211

235

1.1

Standards applied

211

6.1

Changes in investments in

1.2

Estimates and assumptions

212

equity-accounted companies 235

Transactions with 6.2

Note 2

Scope of consolidation

212

equity-accounted companies - related-parties

235

2.1

to consolidation Accounting principles related

Transactions with key 6.3 shareholders Other non-current assets 6.4 liabilities and provisions, contingent liabilities and litigation Other current and non-current

212 213

235 235

Changes in Group structure 2.2 Changes in the number of 2.3 consolidated companies

215

Note 7

Off-balance sheet 2.4

companies within the scope of consolidation commitments related to

215

236 237

7.1

Provisions for other liabilities

Note 3

Information concerning the Group’s operating activities

litigation Contingent liabilities and 7.2

215 215 217 218 219 219

238

3.1

Income statement items

Segment information 3.2

Note 8

Financing and financial

area Information by geographic 3.3 Performance indicators 3.4

instruments

241 241 243 243 246 248 249 249 250 250 250

8.1

Risk factors: financial risks

Net financial expense 8.2

Working capital 3.5 Off-balance sheet 3.6

Net debt 8.3

commitments related to operating activities

Financial instruments 8.4.

221

Financial assets and liabilities 8.5.

Note 4

Employees, personnel expenses and employee benefit obligations

Note 9

Shareholders’ equity and

earnings per share

222

Equity 9.1.

4.1

consolidated companies Employees of fully

222 222 223 226

Earnings per share 9.2.

Management compensation 4.2 Provisions for pensions and 4.3 other employee benefits Share-based payments 4.4

Note 10

Taxes

Income taxes 10.1. Deferred tax 10.2.

251 252

Tax loss carry-forwards 10.3.

Note 5

Property, plant and equipment

and intangible assets

230 230 231 232 233 234

Note 11

Subsequent events

252

5.1

Goodwill

Other intangible assets 5.2

Note 12

Fees paid to the Statutory

Property, plant and equipment 5.3 leases Finance leases and operating 5.4

Auditors

252

Note 13

Principal consolidated

Impairment review 5.5

companies

253

210

SAINT-GOBAIN - REGISTRATION DOCUMENT 2016

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