2022 Universal Registration Document

F I NANC I AL I NFORMAT I ON

Company Financial Statements and Notes of Aéroports de Paris SA at 31 December 2022

The table below presents temporary differences that will give rise to the recognition in the future of an income tax liability or a tax credit.

As at 31 Dec. 2022

As at 31 Dec. 2021

Change

(in millions of euros)

Participation of employee’s profit sharing Provisions for employee benefit obligations

(3)

-

(4)

(329) (299)

(330) (305)

1

Other non-deductible provisions

5

Acquisition cost of securities investments

(14)

(14)

-

Amortization of securities investments acquisition costs

8

6

3

Option Lease Building (eg Lease)

(6)

(6)

-

Deductible expenses for the period on subsequent periods

(644)

(648)

6

FEDEX

73

71

1

Regulated provisions

1,341 1,413 770

1,284 1,355

56 58 62

Deducted charges of subsequent periods TOTAL TEMPORARY DIFFERENCES

707

Future income tax liability estimated at €199 million as at 31 December 2022 (€180 million as at 31 December 2021). The valuation has taken into account a decrease in the tax rate at 25.83% in 2022.

NOTE 6 NOTES TO THE BALANCE SHEET

6

6.1 Fixed Assets

Transfers ti and from other headings

As at 31 Dec. 2022

As at 31 Dec. 2021

Increase

Decrease

(in millions of euros)

Concessions and similar rights, patents, licences, brands, procedures, and similar rights and values

353 353

- - - - - - - - -

(79) (79)

22 22

296 296

Intangible assets

Land

52 37

- -

- -

52 37

Land development

Buildings

13,529

(213)

690

14,006

Buildings on third party land Industrial plant and equipment Other tangible fixed assets Property, plant and equipment

3

-

-

3

193

(1)

4

196 321

349

(45)

17

14,164 1,205

(259)

711

14,614

Fixed assets in progress

497

(29)

(732)

941

Advances on fixed assets suppliers

3

-

-

5 5

8

TOTAL

15,725

497

(368)

15,860

Main investments during the year The investments made during 2022 amounted to €497 million. The main investments in 2022 were as follows: ◆ at Paris-Charles de Gaulle Airport: ◆ the junction of satellites 1, 2 and 3 of terminal 1, ◆ the junction between satellites 1 and 7 and the redevelopment of satellite 5 of terminal 1, ◆ the purchase of standard 3 hold baggage screening equipment related to European regulation,

◆ the creation of a new baggage sorting system for short connections (North Connection Sorter), ◆ the increase of the secondary resources of terminal 1, ◆ the future VIP terminal (hospitality lounges), ◆ the development of the Roissy East bypass via the Francilienne, ◆ the rehabilitation of part of the taxiways associated with runway 1,

451

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