CRH is disputing the value of the assets it purchased in February last year as part of the requirement from competition regulators to allow the creation of LafargeHolcim.
The EUR6.5bn price paid by CRH is now under scrutiny, according to Reuters. In its annual report, published last week, LafargeHolcim stated: "LafargeHolcim has received from CRH several notices claiming a reduction of the purchase price. LafargeHolcim is contesting those claims.
"In view of the information available to the management and on current analysis, CRH's claims to a further price reduction under the price adjustment mechanism in the sale agreement are considered to be without merit and are not accepted."
CRH said in its annual report, also released on Thursday, that it was engaged in a process to finalise the post-completion consideration that was "not sufficiently advanced to make a financial adjustment in respect of the final purchase price".
A source familiar with the deal said on an acquisition of this size and complexity, such a process was "not unusual".