Saint-Gobain // Universal Registration Document 2021

Financial and accounting information 2021 Consolidated Financial Statements

Financial assets and liabilities 10.5 Financial assets and liabilities are classified as follows in accordance with IFRS 9:

At December 31, 2021

Financial instruments

Financial instruments at fair value

Fair value through the statement of recognized income and expense

Total financial instruments measured at fair value

Fair value through profit or loss

Total financial instruments

Amortized cost

Level 1 inputs

Level 2 inputs

Level 3 inputs

Notes

(in EUR millions)

Trade and other accounts receivable Loans, deposits and surety Equity investments and other Derivatives recorded in assets Cash and cash equivalents TOTAL FINANCIAL ASSETS Trade and other accounts payable Long- and short-term lease liabilities Derivatives recorded in liabilities TOTAL FINANCIAL LIABILITIES Long- and short-term debt

6,573

6,573

0 0

(8) (8)

398

398 130

130

130

130

18

27

45

45

45

5,218 5,236

1,727

6,945 14,091 (11,708) (11,022) (3,155)

5,218 5,218

5,218 5,393

157

8,698

45

130

(11,708) (11,022) (3,155)

0 0 0

(4) (4)

(63) (63)

(67)

(67) (67)

(67) (67)

(25,885)

(25,952)

0

0

FINANCIAL ASSETS AND LIABILITIES – NET

5,232

94 (17,187)

(11,861)

5,218

(22)

130

5,326

At December 31, 2020

Financial instruments

Financial instruments at fair value

Fair value through the statement of recognized income and expense

Total financial instruments measured at fair value

Fair value through profit or loss

Total financial instruments

Amortized cost

Level 1 inputs

Level 2 inputs

Level 3 inputs

Notes

(in EUR millions)

Trade and other accounts receivable Loans, deposits and surety Equity investments and other Derivatives recorded in assets Cash and cash equivalents TOTAL FINANCIAL ASSETS Trade and other accounts payable Long- and short-term lease liabilities Derivatives recorded in liabilities TOTAL FINANCIAL LIABILITIES Long- and short-term debt

5,768

5,768

0 0

(8) (8)

441

441

70

70 99

70

70 99

96

3

99

6,884 6,980

1,559 7,768

8,443 14,821 (9,723) (12,418) (3,098)

6,884 6,884

6,884 7,053

73

99

70

(9,723) (12,418) (3,098)

0 0 0

(100) (100)

(94) (94)

(194)

(194) (194)

(194) (194)

(25,239)

(25,433)

0

0

FINANCIAL ASSETS AND LIABILITIES – NET

8

6,880

(21)

(17,471)

(10,612)

6,884

(95)

70

6,859

IFRS 13 ranks the inputs used to determine fair value: level 1: inputs resulting from quoted prices on an active ■ market for identical instruments;

level 2: inputs other than level 1 inputs that can be ■ observed directly or indirectly; level 3: all other non-observable inputs. ■

SAINT-GOBAIN UNIVERSAL REGISTRATION DOCUMENT 2021 327