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