Saint-Gobain // Universal Registration Document 2021

6

Risks and control Internal control

A reporting process that makes 2.6.8 the financial statements more reliable The monthly reporting process ensures that the annual and interim consolidated financial statements are reliable. Hard closes are performed at May 31 and October 31, to reduce the workload at June 30 and December 31. These two closes are thoroughly reviewed in accordance with the same principles as the annual and interim financial statements. At this time, the main financial managers from

the Company and Regions analyze in detail the net income and the hard close balance sheet. The entities’ accounts are then analyzed before the final closing dates and are reviewed by the Statutory Auditors. This procedure helps to ensure early detection of any errors and their A consolidated report is prepared each month for the Company’s General Management, with supporting comments and analyses of material events over the period. adjustment during the actual close.

SAINT-GOBAIN UNIVERSAL REGISTRATION DOCUMENT 2021 252

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