SAINT_GOBAIN_REGISTRATION_DOCUMENT_2017

Financial and accounting information 2017 Consolidated financial statements

NOTE 7

OTHER CURRENT AND NON-CURRENT LIABILITIES AND PROVISIONS, CONTINGENT LIABILITIES AND LITIGATION

A provision is booked when (i) the Group has a present legal or constructive obligation towards a third party as a result of a past event, (ii) it is probable that an outflow of resources will be required to settle the obligation, and (iii) the amount of the obligation can be estimated reliably.

If the amount or due date of the obligation cannot be estimated reliably, it is classified as a contingent liability and reported as an off-balance sheet commitment. Provisions for other material liabilities and charges whose timing can be estimated reliably are discounted to present value.

Provisions for other liabilities and charges 7.1. The table below provides a breakdown by type along with details of changes in other provisions and current and non-current liabilities:

Invest- ment- related liabilities

Total provisions for other liabilities

Provisions for other

Provisions for customer warranties

Provisions for personnel expenses

Provisions for restruc- turing costs

Provisions for environ- mental risks

Provisions for claims and litigation

contin- gencies

Total

(inɸ€ millions)

At Januaryb1, 2016 Current portion Non-current portion

127 468

39

67 72

27 56

130 125

60

450

4

454

124

247

1,092

184

1,276

TOTAL PROVISIONS FOR OTHER LIABILITIES AND INVESTMENT-RELATED LIABILITIES Movements during the year Additions

595

163

139

83

255

307

1,542

188

1,730

144

15 (4)

49

43

70

60

381

381

Reversals Utilizations

(8)

(17) (70)

(14) (11)

(26) (65)

(65) (33)

(134) (341)

(134) (341)

(150)

(12)

Changes in Group structure

0

0

0

Other (reclassifications and translation adjustments) TOTAL MOVEMENTS At Decemberb31, 2016 Current portion Non-current portion TOTAL PROVISIONS FOR OTHER LIABILITIES AND INVESTMENT-RELATED LIABILITIES Movements during the year Additions Other (reclassifications and translation adjustments) TOTAL MOVEMENTS At Decemberb31, 2017 Current portion Non-current portion TOTAL PROVISIONS FOR OTHER LIABILITIES AND INVESTMENT-RELATED LIABILITIES Reversals Utilizations Changes in Group structure

19

(4) (5)

(2)

4

(1)

12

28

14 14

42

5

(40)

22

(22)

(26)

(66)

(52)

125 475

36

52 47

29 76

122 111

60

424

12

436

122

221

1,052

190

1,242

600

158

99

105

233

281

1,476

202

1,678

155

12 (3)

49 (9)

62

64

73

415 (76)

415 (76)

9

(3)

(13) (34)

(23) (54)

(25) (99)

(135)

(12)

(58)

(392)

(392)

2

1

3

6

12

12

(71) (54)

(1) (4)

(4)

(6) 10

(25) (35)

(1)

(108) (149)

(64) (64)

(172) (213)

(20)

(46)

137 409

30

38 41

21 94

102

71

399 928

13

412

124

96

164

125

1,053

546

154

79

115

198

235

1 327

138

1 465

251 SAINT-GOBAIN - REGISTRATION DOCUMENT 2017