SAINT_GOBAIN_REGISTRATION_DOCUMENT_2017
9
Financial and accounting information 2017 Consolidated financial statements
Notes to the consolidated financial statements
Accounting principles NOTE 1 and policies
Investments in NOTE 6
225
equity-accounted companies and other non-current assets
249
1.1.
Standards applied
225 226
Changes in investments in equity-accounted 6.1. companies
1.2.
Estimates and assumptions
249
Transactions with equity-accounted 6.2. companies – related-parties Transactions with key shareholders 6.3.
226
Scope of consolidation NOTE 2
249 250 250
2.1.
Accounting principles related to
consolidation
226 227
Other non-current assets 6.4.
Changes in Group structure 2.2.
Other current and non-current NOTE 7 liabilities and provisions, contingent liabilities and litigation
Changes in the number of consolidated 2.3. companies
228
Off-balance sheet commitments related to 2.4. companies within the scope of consolidation 228
251
7.1.
Provisions for other liabilities and charges
251 252
Information concerning the NOTE 3 Group’s operating activities
Contingent liabilities and litigation 7.2.
228
Financing and financial NOTE 8 instruments
3.1.
Income statement items
228 230 231 232 232
255
Segment information 3.2.
Information by geographic area 3.3.
Risk factors: financial risks 8.1. Net financial expense 8.2.
255 257 257 260 262
Performance indicators 3.4.
Working capital 3.5.
Net debt 8.3.
Off-balance sheet commitments related to 3.6. operating activities
Financial instruments 8.4.
234
Financial assets and liabilities 8.5.
Employees, personnel NOTE 4 expenses and employee benefit obligations
Shareholders’ equity NOTE 9 and earnings per share
263
235
Equity 9.1.
263 264
Employees of fully consolidated companies 4.1.
235 235
Earnings per share 9.2.
Management compensation 4.2.
Provisions for pensions and other employee 4.3. benefits
264
Taxes NOTE 10
236 239
Share-based payments 4.4.
Income taxes 10.1. Deferred tax 10.2.
264 265 266
Intangible assets NOTE 5 and property, plant and equipment
Tax loss carry-forwards 10.3.
243
266
Subsequent events NOTE 11
5.1.
Goodwill
243 244 245 247 247
Other intangible assets 5.2.
Fees paid to the Statutory NOTE 12 Auditors
Property, plant and equipment 5.3. Finance leases and operating leases 5.4.
266
Impairment review 5.5.
Principal consolidated NOTE 13 companies
267
224 SAINT-GOBAIN - REGISTRATION DOCUMENT 2017
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