Saint-Gobain // Universal Registration Document 2021

Financial and accounting information Compagnie de Saint-Gobain 2021 annual financial statements (parent company)

Notes to the 2021 annual financial statements

Note 1

Other equity Note 13

Accounting principles and

354

methods

342

Provisions Note 14

354

Note 2

Operating income/(loss)

343

Debt and payables Note 15

355

Note 3

Net financial income

344

Perpetual bonds 15.1

356 356 356

Note 4

Exceptional items

344

Main changes in bond debt in 2020 15.2

Financing programs 15.3

Note 5

Income taxes

344

Related-party transactions Note 16

357

Note 6

Intangible assets

344

Transactions with related companies 16.1 Transactions with other related parties 16.2

357 357

Note 7

Property, plant and

equipment

345

Off-balance sheet Note 17 Commitments

357

Note 8

Financial investments

345

Information on fees paid to Note 18 the Statutory Auditors

Note 9

Investment portfolio

347

359

Information about Note 10

Employees Note 19

359

subsidiaries and affiliates

348

Litigation Note 20

359

Current assets Note 11

349

Competition law and related proceedings 20.1

359 360

Shareholders’ equity Note 12

350

Asbestos-related litigation 20.2

Changes in shareholders’ equity 12.1

350 350 352 352

Environmental disputes 20.3

361

Stock option plans 12.2

Other contingent liabilities 20.4

362 362

Performance share plans 12.3 Performance unit plans 12.4

Other proceedings and disputes 20.5 Subsequent events Note 21

363

Compagnie de Saint-Gobain Group Savings 12.5 Plan (PEG)

353 353

Potential number of shares 12.6

8

SAINT-GOBAIN UNIVERSAL REGISTRATION DOCUMENT 2021 341