Saint Gobain - Registration document 2016

9 FINANCIAL AND ACCOUNTING INFORMATION

3. Compagnie de Saint-Gobain annual financial statements (parent company)

NOTE 5

INCOME TAXES

€128.4 million, corresponding primarily to: The Company recorded an income taxes profit of a tax profit valued at €107.3 million under the 2016 tax ‹ consolidation regime (France), with the taxable income of Compagnie de Saint-Gobain on a stand-alone basis totaling €50 million; a net tax profit of €21.1 million for the German branch. ‹ The French tax group generated a tax loss in 2016. The Group also has unused tax loss carry-forwards. At December 31,

2016, unused tax loss carry-forwards represented

€620.2 million.

corresponding to the branch’s unused tax loss carry-forwards amounted to €63 million. Organschaft local consolidation regime, reported a tax credit in 2016. At December 31, 2016, future tax savings German establishment, which is the Group’s leading entity under the In both cases, these future tax savings have been recorded in the consolidated financial statements, but not in the parent company financial statements. Compagnie de Saint-Gobain’s permanent

NOTE 6

INTANGIBLE ASSETS

Intangible assets

Amortization

Accumulated Increases Decreases

2016 Accumulated at December 31,

January 1, 2016 Gross at Additions Disposals

2016 Gross at December 31, at January 1, 2016

2016 December 31, Net at

(in EUR thousand)

Purchased goodwill

567

567

567

567

0

Other intangible assets Intangible assets in progress

46,015

3,360

(91)

49,284

36,845

2,470

(40)

39,275

10,009

2,899

1,907

(2,692)

2,114

0

0

2,114

49,481

5,267

(2,783)

51,965

37,412

2,470

(40)

39,842

12,123

NOTE 7

PROPERTY, PLANT AND EQUIPMENT

Property Plant and Equipment

Amortization

at January 1, 2016 Accumulated Increases Decreases

2016 Accumulated at December 31,

January 1, 2016 Gross at Additions Disposals

Gross at December 31, 2016

December 31, Net at 2016

(in EUR thousand)

Land

51

51

0

0

51

Buildings

1,400

1,400

545

65

610

790

Other

8,143

1,654

(661)

9,136

4,754

1,299

(656)

5,397

3,739

construction Assets under

685

1,851

(85)

2,451

0

0

2,451

Prepayments

0

0

0

0

0

10,279

3,505

(746)

13,038

5,299

1,364

(656)

6,007

7,031

268

SAINT-GOBAIN - REGISTRATION DOCUMENT 2016

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