2022 Universal Registration Document

R i sk and r i sk management 2 Internal control and risk management

Risk management and internal control systems relating to the development and handling of fnancial and accounting reports The risk management and internal control systems relating to the development and handling of financial and accounting reports concern the financial, management control and accounting areas. Accordingly, this principally concerns the Finance, Management & Strategy Division and the Accounts Division, which report to the Finance, Strategy & Administration Division. Divisional responsibilities The Finance, Management & Strategy Division is responsible for the financial steering of the entire Group in Paris and internationally, particularly in the areas of strategy, investments, economic regulation and financial trajectory. In addition, it is responsible for cash management, debt management and financial communication, including their steering at group level. It provides Executive Management and the various departments and subsidiaries with financial and strategic information and analysis to enable them to monitor their performance. It contributes to defining and tracking financial objectives and to determining any necessary corrective actions. The Finance, Management & Strategy Division is responsible for a branch of management control (finance, management and strategy branches) for which it is responsible. The Corporate Accounts Division makes accounting and financial reports available to different decision-making bodies within the Company, allowing them to monitor their performance. It is responsible for the production of separate and consolidated financial statements in accordance with French and international accounting legislation as well as the establishment of reliable accounting procedures. It includes the financial division, whose responsibilities include ensuring that the fiscal policy is correctly applied at group level. It manages fiscal integration and local The strategic steering process is based on emphasising the strategy as a framework tool and guide for the financial year as well as on the alignment between the Group’s short- and medium-term budget and reporting objectives. The Finance, Management & Strategy Division manages the strategic analysis process and the strategic objective operational planning process and has ensured its monitoring. The Finance, Management & Strategy Division is responsible for aligning the financial objectives of the subsidiaries and consolidated shareholdings with those of the Group. It also oversees and controls financially the subsidiaries and consolidated shareholdings. With its overall view of this activity, it adjudicates on the alignment of projects with the Group’s strategic goals and carries out arbitration. Concerning non-airport contracts, the Finance, Management and Strategy Division uses the prior analysis from the Real Estate Division and Customer Division, for real estate activities and commercial joint ventures, respectively. As part of the One Group project, this organisation is accompanied by a reporting system that contributes to the management of the group and the company. The Group’s steering mechanism takes into account the scope of the group, which has been expanded taxes, as well as all other taxes. Processes and methods GROUP GUIDANCE Strategic steering

Periodic monitoring of the system The risk management and internal control systems are monitored by: ◆ the monitoring of major incidents and incidents due to unacceptable risks; ◆ the Corporate Audit and Internal Control Division; ◆ external structures (see below). Major incidents Major incidents or incidents linked to unacceptable risks are identified by the group’s entities and a statement of reported incidents is produced. Internal audit It aims to provide the Group, in complete independence, with reasonable assurance over the degree of control over its operations, provide advice on improvements and contribute to creating added value. Certified by IFACI since 2008, the Corporate Audit and Internal Control Division with the support of dedicated and independent teams, assesses the operation of the risk management and internal control systems. Through its recommendations, it helps improve safety and optimise the overall performance of the Group’s entities. It may be mandated on the proposal of the Ethics Personal Data Department to examine in greater depth certain items resulting from the investigations. The annual audit program is reviewed with the Ethics Personal Data Department and is presented to the Executive Committee and examined by the Audit and Risks Committee. External control structures In the first instance, this relates to the Statutory Auditors appointed by the Annual General Meeting of 11 May 2021: Ernst & Young Audit and Deloitte & Associés. Moreover, Aéroports de Paris is subject to specific controls due to it being a majority State-owned company. The Court of Auditors, the Economic Affairs Committee of the National Assembly and the Senate, the General Economic and Financial Control, the General Council for the Environment and Sustainable Development, in particular, are therefore responsible for overseeing the finance, management and internal control sectors (section 15 of the 2021 Universal Registration Document). The Company is also subject to controls of an operational nature, which are carried out by the French Civil Aviation Authority and by the European Commission. Moreover, to obtain or maintain certification of their management systems, the various Group entities that are affected undergo annual external assessment audits, conducted by independent accredited organisations. These audits may lead to requests for improvement. Aéroports de Paris is also subject to assessments by credit and non-financial rating agencies. Limitations The risk management and internal control system can only provide reasonable and not absolute assurance regarding the overall control of the Group’s risks and objectives. Indeed, these systems have inherent limits, particularly regarding uncertainties affecting the environment and possible failings due to mistakes or human error.

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AÉROPORTS DE PAR I S / UN I VERSAL REG I STRAT I ON DOCUMENT 2022