Saint-Gobain // Universal Registration Document 2021

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

Financing-related off-balance sheet commitments

2021 amount (in EUR millions)

2020 amount (in EUR millions)

Financing-related off-balance sheet commitments given

Date Counterparty

Liquidity agreement guarantee

jan-2022 multiple

Exane

1

0

Euro equivalent of forward currency sale contracts

multiple

1,844

5,811

Euro equivalent of foreign currencies payable under currency swaps Equity swaps acquired as hedges of performance units

multiple multiple

multiple multiple

3,214

3,900

0

1

2020 amount (in EUR millions)

2021 amount (in EUR millions)

Financing-related off-balance sheet commitments received

Date Counterparty

Liquidity agreement guarantee

jan-2022 multiple

Exane

1

0

Euro equivalent of forward currency purchase contracts Euro equivalent of foreign currencies receivable under currency swaps

multiple

1,844

5,812

multiple

multiple multiple multiple multiple

3,240 2,480 1,520

3,939 2,480 1,520

2013/2023 undrawn line of credit 2017/2023 undrawn line of credit

12/20/2023 12/20/2023

Equity swaps acquired as hedges of performance units

multiple

12

0

2021 amount (in EUR millions)

2020 amount (in EUR millions)

Financing-related off-balance sheet commitments given and received Interest-rate swaps: fixed-rate borrower/fixed-rate lender Interest-rate swaps: variable-rate borrower/fixed-rate lender Commodity swaps: fixed-price buyer/variable-price seller Commodity swaps: variable-price buyer/fixed-price seller

Date Counterparty

multiple multiple multiple multiple

multiple multiple multiple multiple

298

278 175

175

4 4

0 0

Operations-related off-balance sheet commitments None.

Other off-balance sheet commitments In the context of tax disputes, the French tax authorities have been granted liens on assets in their favor in an amount of €52 thousand. These liens were appealed on the grounds that the taxation in question has already been paid by the Group. The appeal is currently being examined by the tax authorities. In some cases Compagnie de Saint-Gobain, or other Group companies, may grant 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.

SAINT-GOBAIN UNIVERSAL REGISTRATION DOCUMENT 2021 358

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