Saint-Gobain // Universal Registration Document 2021

8

Financial and accounting information 2021 Consolidated Financial Statements

Trade accounts receivable at December 31, 2021 and 2020 are analyzed below by maturity:

Gross value Net value Dec. 31, 2021 Dec. 31, 2020 Dec. 31, 2021 Dec. 31, 2020 Dec. 31, 2021 Dec. 31, 2020 Impairment

(in EUR millions)

TRADE ACCOUNTS RECEIVABLE NOT YET DUE

4,616

4,121

(62) (29) (30)

(60) (18) (26) (258)

4,554

4,061

Less than 1 month

350 148 335

330

321 118

312 99 125

1-3 months

125

More than 3 months

383

(224)

111

TRADE ACCOUNTS RECEIVABLE PAST DUE TRADE ACCOUNTS RECEIVABLE

833

838

(283) (345)

(302) (362)

550

536

5,449

4,959

5,104

4,597

Trade and other accounts payable Trade and other accounts payable and accrued expenses can be analyzed as follows:

Dec. 31, 2021

Dec. 31, 2020

(in EUR millions)

TRADE ACCOUNTS PAYABLE

6,903

5,897 1,356

Downpayments received and rebates granted to customers

1,636

Payables to suppliers of non-current assets

439

274

Grants received

91

99

Accrued personnel expenses

1,439

1,263

Accrued taxes other than on income

403 675

368 467

Other operating payables Other non-operating payables

125

84

OTHER PAYABLES

4,808

3,911

Off-balance sheet commitments related to operating activities 5.5 Non-cancelable purchase commitments 5.5.1 Non-cancelable purchase commitments include contractual commitments to purchase raw materials and services along with firm orders for property, plant and equipment and intangible assets.

Payments due by period

Due within 1 year

Due in 1 to 5 years

Due beyond 5 years

Total 2021

Total 2020

(in EUR millions)

Property, plant and equipment and intangible assets

129

23

30 781

76

33

Raw materials and energy

1,550

515

254

1,357

Services TOTAL

155

82

58

15

183

1,834

620

869

345

1,573

Guarantee commitments 5.5.2 In some cases, the Group grants seller’s warranties to the buyers of divested businesses. A provision is recognized whenever a risk is identified and the related cost can be estimated reliably. The Group also receives guarantees, amounting to €56 million at December 31, 2021 (December 31, 2020: €72 million).

SAINT-GOBAIN UNIVERSAL REGISTRATION DOCUMENT 2021 296

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