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9
9
FINANCIAL AND ACCOUNTING INFORMATION
1. 2016 Consolidated Financial Statements
249
SAINT-GOBAIN
- REGISTRATION DOCUMENT 2016
At December 31, 2015
(in € millions)
Financial instruments
at fair value
Total
value
measured
at fair
instru-
ments
financial
Other financial instruments
instru-
ments
Total
financial
fair value according to
the IFRS 7 hierarchy
Financial instruments at
ments
measured
at fair
value
Total
financial
instru-
Balance sheet
classes of
instrument
headings and
Notes
instru-
Financial
ments
loss
through
profit or
deriva-
tives
Qualifying
option)
value
(fair value
Assets
measured
at fair
and
liabilities
Available-
for-sale
financial
assets
recei-
Loans
and
vables
Liabilities
cost
at
amortized
Level 1
inputs
Level 2
inputs
Level 3
inputs
accounts receivable
Trade and other
(3)
0
5,910
5,910
0
Loans, deposits
and surety
(6)
0
510
510
0
Available-for-sale
and other securities
(6)
0
62
62
0
Derivatives
recorded in assets
35
238
273
273
273
273
equivalents
Cash and cash
5,380 5,380
5,380 4,148 1,232
5,380
TOTAL ASSETS
35
238 5,380 5,653
62 6,420
0 12,135 4,148 1,505
0 5,653
Trade and other
accounts payable
(3)
0
(9,142) (9,142)
0
Long- and
short-term debt
0
(10,189) (10,189)
0
Derivatives
recorded in liabilities
(10)
(27)
(37)
(37)
(37)
(37)
TOTAL LIABILITIES
(10)
(27)
0 (37)
0
0 (19,331) (19,368)
0 (37)
0 (37)
TOTAL
25
211
5,380 5,616
62 6,420 (19,331) (7,233) 4,148 1,468
0 5,616
IFRS 13 ranks the inputs used to determine fair value:
market for identical instruments;
level 1: inputs resulting from quoted prices on an active
observed directly or indirectly;
level 2: inputs other than Level 1 inputs that can be
level 3: all other non-observable inputs.
SHAREHOLDERS’ EQUITY AND EARNINGS PER SHARE
NOTE 9
Equity
9.1.
Capital stock
9.1.1.
stock comprised 555,280,358 shares of common stock with a
par value of €4 each (560,943,439 shares at December 31,
2015). At December 31, 2016, capital stock comprised a single
share class.
At December 31, 2016, Compagnie de Saint-Gobain’s capital
Additional paid-in capital and legal reserve
9.1.2.
corresponds to a cumulative portion of the yearly net income
of Compagnie de Saint-Gobain.
This item includes capital contributions in excess of the par
value of capital stock as well as the legal reserve, which
Retained earnings and consolidated net
9.1.3.
income for the year
Retained earnings and consolidated net income for the year
correspond to the Group’s share in the undistributed earnings
of all consolidated companies.
Treasury stock
9.1.4.
impact on net income for the period.
Treasury stock is measured at cost and recorded as a
deduction from equity. Gains and losses on disposals of
treasury stock are recognized directly in equity and have no
against a deduction from equity under “Retained earnings
and net income for the year”.
Forward purchases of treasury stock are treated in the same
way. When a fixed number of shares is purchased forward at
a fixed price, this amount is recorded in “Other liabilities”