Saint Gobain - Registration document 2016

9 FINANCIAL AND ACCOUNTING INFORMATION 1. 2016 Consolidated Financial Statements

Changes in other non-current assets in 2016 and 2015 are analyzed below:

Available-for-sale and other securities

and surety Loans, deposits

Pension plan surpluses

Total

(in € millions)

At January 1, 2015 Gross value

66

462

137

665

Provision for impairment

(14)

(5)

(19)

NET VALUE

52

457

137

646

Movements during the year Increases/(decreases)

24

64

(79)

9

Provisions for impairment

(2)

0

(2)

Translation adjustments

(3)

(10)

8

(5)

Transfers and other movements

1

2

3

Changes in Packaging Sector

0

46

(3)

43

Changes in Group structure

(10)

(49)

(59)

TOTAL MOVEMENTS

10

53

(74)

(11)

At December 31, 2015 Gross value

76

519

63

658

Provision for impairment

(14)

(9)

(23)

NET VALUE

62

510

63

635

Movements during the year Increases/(decreases)

109

(6)

(15)

88

Provisions for impairment

(1)

1

0

Translation adjustments

1

10

(7)

4

Transfers and other movements

(1)

6

5

Changes in Group structure

(22)

(22)

TOTAL MOVEMENTS

86

11

(22)

75

At December 31, 2016 Gross value

163

526

41

730

Provision for impairment

(15)

(5)

(20)

NET VALUE

148

521

41

710

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.

NOTE 7

OTHER CURRENT AND NON-CURRENT LIABILITIES AND PROVISIONS, CONTINGENT LIABILITIES AND LITIGATION

A provision is booked when (i) the Group has a present legal or constructive obligation towards a third party as a result of a past event, (ii) it is probable that an outflow of resources will be required to settle the obligation, and (iii) the amount of the obligation can be estimated reliably.

If the amount or due date of the obligation cannot be estimated with sufficient reliability, it is classified as a contingent liability and reported as an off-balance sheet commitment. Provisions for other material liabilities and charges whose timing can be estimated reliably are discounted to present value.

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SAINT-GOBAIN - REGISTRATION DOCUMENT 2016

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