Saint-Gobain // Universal Registration Document 2021

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

Related-party transactions NOTE 16

16.1

Transactions with related companies

Net amount concerning related companies

Net balance sheet amount at Dec. 31, 2021

Other companies

Other related companies (2)

Subsidiaries (1)

(in EUR millions)

BALANCE SHEET ITEMS Investments in subsidiaries and affiliates

13,837 12,766

13,837 12,766

Loans and advances to subsidiaries and affiliates

Other investment securities

0

0

Loans

801 637

24 115

825 752

Other receivables Marketable securities

101

4,647 1,060 9,686

4,748 1,060 9,686

Cash and cash equivalents

Bonds

Bank borrowings Other borrowings

19

19

6,112

3

1

6,116

Tax and social charges payable

58 101

58

Other payables

33

134

INCOME STATEMENT ITEMS Income from investments in subsidiaries and affiliates

927 279

927 279

Income from loans and other investments

Other interest income

1

5

6

Interest expense

14

232

246

Fully consolidated companies. (1) Companies that are not fully consolidated. (2)

Transactions with other related parties 16.2 There are no material transactions with other related parties that were not entered into under arm’s length conditions.

Off-balance sheet Commitments NOTE 17

Off-balance sheet commitments given on behalf of consolidated companies

8

2020 amount (in EUR millions)

2021 amount (in EUR millions)

Off-balance sheet commitments given on behalf of consolidated companies

Date Counterparty

SCI Iris La Défense

Guarantee for new Saint-Gobain tower lease

01/09/2032

6

6

Guarantee given on behalf of Saint-Gobain Isover (electricity purchases) Commitments given to other members of economic interest groupings (GIE) Commitment given to the Saint-Gobain Initiatives foundation Commitment given to employees of the German companies in the Group (early retirement plan)

12/31/2025

Exeltium

12

14

GIE counterparts SG Initiatives counterparts

indefinite

9

8

multiple

0

2

Sparkasse Aachen

05/31/2022

2

0

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