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9
FINANCIAL AND ACCOUNTING INFORMATION
2. Statutory Auditors’ report on the consolidated financial statements
258
SAINT-GOBAIN
- REGISTRATION DOCUMENT 2016
Employee benefits
that the information disclosed in Note 4.3 to the consolidated financial statements is appropriate.
work consisted of assessing the data and assumptions used, examining, on a test basis, the calculations performed and verifying
“Provisions for pensions and other employee benefits”. These benefit obligations were reviewed by independent actuaries. Our
The methods applied for assessing employee benefits are set out in Note 4.3 to the consolidated financial statements
Provisions
contingent liabilities and litigation”, the Group books provisions to cover risks. The nature of these provisions recorded is
As specified in Note 7 to the consolidated financial statements “Other current and non-current liabilities and provisions,
ensured that the methods and data used to determine provisions as well as the disclosures regarding said provisions provided in
described in Note 7.1 to the consolidated financial statements. Based on the information available at the time of our audit, we
Note 7 to the consolidated financial statements are appropriate.
contributed to the opinion we formed which is expressed in the first part of this report.
These assessments were made as part of our audit of the consolidated financial statements taken as a whole, and therefore
III - Specific verification
presented in the Group’s management report.
As required by law, we have also verified in accordance with professional standards applicable in France the information
We have no matters to report as to its fair presentation and its consistency with the consolidated financial statements.
Neuilly-sur-Seine and Paris La Défense, February 23, 2017
The Statutory Auditors
PricewaterhouseCoopers Audit
KPMG Audit
Department of KPMG S.A.
Édouard Sattler Cécile Saint-Martin Jean-Paul Thill Bertrand Pruvost