Saint Gobain - Registration document 2016

9 FINANCIAL AND ACCOUNTING INFORMATION 1. 2016 Consolidated Financial Statements

At December 31, 2015

fair value according to the IFRS 7 hierarchy Financial instruments at

Financial instruments at fair value

Other financial instruments

(in € millions)

Assets

ments measured Total financial instru-

instru- ments Total financial

Total

option) value (fair value measured at fair and liabilities

value measured at fair instru- ments financial

instru- Financial ments loss through profit or

recei- Loans and vables

Liabilities cost at amortized

Available- for-sale financial assets

Balance sheet classes of instrument headings and

deriva- tives Qualifying

at fair value

Level 1 inputs

Level 2 inputs

Level 3 inputs

Notes

accounts receivable Trade and other

(3)

0

5,910

5,910

0

Loans, deposits and surety

(6)

0

510

510

0

Available-for-sale and other securities Derivatives recorded in assets

(6)

0

62

62

0

35

238

273

273

273

273

equivalents Cash and cash

5,380 5,380

5,380 4,148 1,232

5,380

TOTAL ASSETS

35

238 5,380 5,653

62 6,420

0 12,135 4,148 1,505

0 5,653

Trade and other accounts payable Long- and short-term debt Derivatives recorded in liabilities

(3)

0

(9,142) (9,142)

0

0

(10,189) (10,189)

0

(10)

(27)

(37)

(37)

(37)

(37)

TOTAL LIABILITIES

(10)

(27)

0 (37)

0

0 (19,331) (19,368)

0 (37)

0 (37)

TOTAL

25

211

5,380 5,616

62 6,420 (19,331) (7,233) 4,148 1,468

0 5,616

IFRS 13 ranks the inputs used to determine fair value:

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

market for identical instruments; level 1: inputs resulting from quoted prices on an active ‹

NOTE 9

SHAREHOLDERS’ EQUITY AND EARNINGS PER SHARE

Equity 9.1. Capital stock 9.1.1.

Retained earnings and consolidated net 9.1.3. income for the year Retained earnings and consolidated net income for the year correspond to the Group’s share in the undistributed earnings of all consolidated companies. impact on net income for the period. 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 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”. Treasury stock 9.1.4.

stock comprised 555,280,358 shares of common stock with a par value of €4 each (560,943,439 shares at December 31, 2015). At December 31, 2016, capital stock comprised a single share class. At December 31, 2016, Compagnie de Saint-Gobain’s capital Additional paid-in capital and legal reserve 9.1.2. 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

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SAINT-GOBAIN - REGISTRATION DOCUMENT 2016