Saint-Gobain // Universal Registration Document 2021

Financial and accounting information 2021 Consolidated Financial Statements

Other current and non-current liabilities and provisions, NOTE 9 contingent liabilities and litigation

A provision is booked when (i) the Group has a present legal or constructive obligation towards a third party as a result of a past event, (ii) it is probable that an outflow of resources will be required to settle the obligation, and (iii) the amount of the obligation can be estimated reliably.

If the amount or due date of the obligation cannot be estimated reliably, it is classified as a contingent liability and reported as an off-balance sheet commitment. Provisions for other material liabilities and charges whose timing can be estimated reliably are discounted to present value.

Provisions for other liabilities and charges 9.1 The table below provides a breakdown by type along with details of changes in other provisions and current and non-current liabilities:

Total provisions for other liabilities and investment related liabilities

Provisions for claims, litigation and environmental risks

Provisions for restructuring

Total provisions for other liabilities

costs and personnel expenses

Provisions for customer warranties

Provisions for other contingencies

Investment related liabilities

(in EUR millions)

At January 1, 2020 Current portion Non-current portion

88

72

106

65 97

331

12

343 1,126

643

127

95

962

164

TOTAL PROVISIONS FOR OTHER LIABILITIES AND INVESTMENT-RELATED LIABILITIES

731

199

201

162

1,293

176

1,469

Changes during the year Additions

65 (7)

142 (19) (91)

84

61

352 (61)

352 (61)

Reversals Utilizations

(13) (45)

(22) (44)

(58)

(238)

(238)

Changes in Group structure

(500)

(1)

419

(82) (66)

(82)

Translation adjustments and reclassifications

(5)

(5) (3) 23

(4) (8)

(52)

(37)

(103)

Liabilities held for sale

0

(11)

(11)

TOTAL CHANGES

(505)

14

362

(106)

(37)

(143)

At December 31, 2020 Current portion Non-current portion

64

96

108 107

82

350 837

11

361 965

162

126

442

128

TOTAL PROVISIONS FOR OTHER LIABILITIES AND INVESTMENT-RELATED LIABILITIES

226

222

215

524

1,187

139

1,326

Changes during the year Additions

193 (8)

73

94

83

443 (73)

443 (73)

Reversals Utilizations

(27) (121)

(16) (44)

(22) (41)

(72)

(278)

(278)

Changes in Group structure

4 11

(2)

(5)

8

5

5

Translation adjustments and reclassifications

3

13

35 (7) 56

62

57

119

8

Liabilities held for sale

(5) 123

15

3

3

TOTAL CHANGES

(59)

42

162

57

219

At December 31, 2021 Current portion Non-current portion

165 184

61

135 122

92

453 896

26

479

102

488

170

1,066

TOTAL PROVISIONS FOR OTHER LIABILITIES AND INVESTMENT-RELATED LIABILITIES

349

163

257

580

1,349

196

1,545

SAINT-GOBAIN UNIVERSAL REGISTRATION DOCUMENT 2021 315