Saint-Gobain // Universal Registration Document 2021

Financial and accounting information 2021 Consolidated Financial Statements

Notes to the consolidated financial statements

Note 1

Note 7

Accounting principles and

Intangible assets, property, plant and equipment, and right-of-use assets

policies

282

306

1.1

Standards applied

282 283

7.1

Goodwill

306 306 308 309

1.2

Estimates and assumptions

7.2

Other intangible assets

Note 2

Impacts of the Covid-19

pandemic

283

Property, plant and equipment 7.3

Right-of-use assets linked to leases 7.4

Note 3

Climate issues

284

Impairment review 7.5

310

Note 8

Investments in

3.1

The commitment to carbon neutrality is at

equity-accounted companies and other non-current assets 313

the heart of the Group’s strategy

284

The commitment to carbon neutrality is taken 3.2 into account when preparing the Group’s financial statements

8.1

Changes in investments in equity-accounted

284

companies

313

Note 4

Scope of consolidation

285

Transactions with equity-accounted 8.2 companies – related parties

314 314

4.1

Accounting principles related to

Other non-current assets 8.3

consolidation

285 286 288

Note 9

Other current and non-current liabilities and provisions, contingent liabilities and litigation

Changes in Group structure 4.2

Assets and liabilities held for sale 4.3

Changes in the number of consolidated 4.4 companies

315

289

9.1

Provisions for other liabilities and charges

315 316

Off-balance sheet commitments related to 4.5 companies within the scope of consolidation 289 Information concerning the Note 5 Group’s operating activities 290

Contingent liabilities and litigation 9.2 Financing and financial Note 10 instruments

319

5.1

Income statement items

290

Financial risks 10.1

319 321 321 325 327

Segment information 5.2 Performance indicators 5.3

291

Net financial income (expense) 10.2

293 295

Net debt 10.3

Working capital 5.4

Financial instruments 10.4

Off-balance sheet commitments related to 5.5 operating activities

Financial assets and liabilities 10.5

296

Shareholders’ equity and Note 11 earnings per share

Note 6

Employees, personnel expenses and employee benefit obligations

328

8

298

11.1

Equity

328 329

Earnings per share 11.2

6.1

Employees of fully consolidated companies

298 298

Tax Note 12

330

Management compensation 6.2

Provisions for pensions and other employee 6.3 benefits

Income taxes 12.1 Deferred tax 12.2

330 330

298 302

Share-based payments 6.4

Tax loss carry-forwards 12.3

331

Subsequent events Note 13

331

Fees paid to the Statutory Note 14 Auditors Principal consolidated Note 15 companies

331

332

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