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FINANCIAL AND ACCOUNTING INFORMATION
1. 2016 Consolidated Financial Statements
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SAINT-GOBAIN
- REGISTRATION DOCUMENT 2016
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Accounting principles and Note 1 policies 211 Standards applied 1.1 211 Estimates and assumptions 1.2 212 Scope of consolidation Note 2 212 to consolidation Accounting principles related 2.1 212 Changes in Group structure 2.2 213 Changes in the number of 2.3 consolidated companies 215 companies within the scope of consolidation Off-balance sheet 2.4 commitments related to 215 Information concerning the Note 3 Group’s operating activities 215 Income statement items 3.1 215 Segment information 3.2 217 area Information by geographic 3.3 218 Performance indicators 3.4 219 Working capital 3.5 219 Off-balance sheet 3.6 commitments related to operating activities 221 Employees, personnel Note 4 expenses and employee benefit obligations 222 consolidated companies Employees of fully 4.1 222 Management compensation 4.2 222 Provisions for pensions and 4.3 other employee benefits 223 Share-based payments 4.4 226 Property, plant and equipment Note 5 and intangible assets 230 Goodwill 5.1 230 Other intangible assets 5.2 231 Property, plant and equipment 5.3 232 leases Finance leases and operating 5.4 233 Impairment review 5.5 234 equity-accounted companies and other non-current assets Investments in Note 6 235 Changes in investments in 6.1 equity-accounted companies 235 equity-accounted companies - related-parties Transactions with 6.2 235 Transactions with key 6.3 shareholders 235 Other non-current assets 6.4 235 liabilities and provisions, contingent liabilities and litigation Other current and non-current Note 7 236 Provisions for other liabilities 7.1 237 litigation Contingent liabilities and 7.2 238 Financing and financial Note 8 instruments 241 Risk factors: financial risks 8.1 241 Net financial expense 8.2 243 Net debt 8.3 243 Financial instruments 8.4. 246 Financial assets and liabilities 8.5. 248 Shareholders’ equity and Note 9 earnings per share 249 Equity 9.1. 249 Earnings per share 9.2. 250 Taxes Note 10 250 Income taxes 10.1. 250 Deferred tax 10.2. 251 Tax loss carry-forwards 10.3. 252 Subsequent events Note 11 252 Fees paid to the Statutory Note 12 Auditors 252 Principal consolidated Note 13 companies 253