Saint-Gobain // Universal Registration Document 2021

Financial and accounting information 2021 Consolidated Financial Statements

Other business income and expense 5.1.4

impairment, amortization charged against intangible assets within the scope of purchase price accounting,

Other business income and expense mainly include restructuring costs incurred upon the disposal or changes in provisions for claims and litigation (excluding discontinuation of operations and the costs of workforce those arising in the ordinary course of operations) and reduction measures. environmental matters, disposal gains and losses, asset

Other business income and expense can be analyzed as follows:

2021 (213) (52) (243) (508)

2020 (977) (46) (146)

(in EUR millions)

Impairment of assets and other (1)

Amortization of intangible assets related to PPA (2)

Other business expense (3)

Impairment of assets and other business expenses

(1,169)

Gains on disposals of non-current assets

176

88

GAINS AND LOSSES ON DISPOSALS, ASSET IMPAIRMENT, IMPACT OF CHANGES IN GROUP STRUCTURE

(332) (239) (571)

(1,081) (342)

NON-OPERATING INCOME AND EXPENSE (4) OTHER BUSINESS INCOME AND EXPENSE

(1,423) The “Impairment of assets and other” line includes the impairment of goodwill, other intangible assets, property, plant and equipment, right-of-use (1) assets, assets held for sale and other assets. In 2020, this item chiefly concerned impairment recognized against intangible assets belonging to the Distribution business in the United Kingdom. Following the major Continental Building Products acquisition carried out in 2020, amortization charged against brands and customer lists is (2) included on a separate line within “Impairment of assets and other business expenses” together with other gains and losses arising on business combinations which are not taken into account when determining the performance of the Group’s operating segments. Amortization charged against brands and customer lists amounted to €52 million in 2021 versus €46 million in 2020. As in 2020, other business expense mainly includes capital losses on assets divested or scrapped, acquisition fees and contingent consideration (3) incurred in connection with business combinations. In 2021, non-operating income and expense include restructuring costs for €71 million (€261 million in 2020). (4)

Segment information 5.2 In accordance with IFRS 8, segment information reflects the Group’s internal organization as presented to management. The Group has chosen to present segment information in line with its internal reporting. Segment assets and liabilities include net property, plant and equipment, working capital, goodwill and net other

intangible assets, after deducting deferred taxes on brands and land, and assets and liabilities held for sale. Capital expenditure corresponds to acquisitions of property, plant and equipment and does not include right-of-use assets.

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