2022 Universal Registration Document

F I NANC I AL I NFORMAT I ON 6 Company Financial Statements and Notes of Aéroports de Paris SA at 31 December 2022

Main Disposals The net amount of transfers from other headings mainly concerns the assets reclassification in progress as tangible assets. This reclassification focuses in particular on the following implemented items: ◆ the junction of satellites 1, 2 and 3 of terminal 1 at Paris-Charles de Gaulle; ◆ the baggage sorting system in halls L and M of CDG2 (TBS3S4) at Paris-Charles de Gaulle; ◆ the purchase of standard 3 hold baggage screening equipment related to European regulation at Paris-Charles de Gaulle and Paris-Orly; ◆ the renovation of runway 3 at Paris-Orly; ◆ the renovation of terminal 2B and its junction with terminal 2D at Paris-Charles de Gaulle; ◆ the new fixed signs of terminal 2E at Paris-Charles de Gaulle; ◆ the installation of Visual Docking Guidance Systems and information screens (“timers”) for pilots and runway personnel at Paris-Orly; ◆ the East baggage handling system compliance In Orly 4; ◆ the restructuring of hall B and the D08 pre-gateway at Paris Orly. Transfers ti and from other headings Aéroports de Paris SA has opted to take over full ownership of assets on the expiry of lease contracts with Temporary Occupancy Authorizations (AOT), for €5 million.

◆ the preparatory works for the construction of the CDG Express, ◆ the construction of a connecting flight baggage sorter under the Hall M of terminal 2E (TBS4), ◆ the rehabilitation of the roof of the central body of terminal 2E, ◆ the replacement of the fire safety system in terminals 2E, 2F and PEF; ◆ at Paris-Orly Airport: ◆ the preparatory work before the construction of the future Grand Paris station, ◆ the creation of a new cold storage facility, ◆ the renovation of the aeronautical infrastructure of W1 and W43 and their compliance with regulations, ◆ the work to bring the P2 car park into compliance (formerly P0, now P3) as well as the redevelopment of the landside of Orly sectors 1, 2 and 3 in connection with the commissioning of the new metro station created on the platform in the development plan for Greater Paris and a new multi-storey car park, ◆ the purchase of standard 3 hold baggage screening equipment related to European regulation, ◆ the East baggage handling system compliance in Orly 4; ◆ for Paris-Le Bourget Airport and general aviation aerodromes, mainly concerned the continuation of the works for the creation of a new SSLIA barracks. In 2022, Aéroports de Paris SA made investments in its support functions and projects common to the platforms, including IT.

Depreciations and Amortisations

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

(293) (293)

(24) (24)

79 79

(238) (238)

Intangible assets Land development

(24)

(1)

-

(26)

Buildings

(6,907)

(483)

183

(7,205)

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

(3)

-

-

(3)

(146) (232) (7,311)

(8)

1

(153)

(17)

45

(203)

(508) (532)

229 309

(7,590) (7,828)

Total amortisation

(7,604)

Buildings

(16)

- - -

9

(7) (7)

Fixed assets in progress

(40) (56)

33 42

Total depreciation

(14)

TOTAL

(7,660)

(564)

381

(7,842)

ADP, and a slightly lower EBITDA margin compared to the levels observed at the end of 2010. Consequently, no impairment has been recognized on these assets.

An impairment test was also carried out on the assets of the Paris hubs and showed that the recoverable amount remains higher than the carrying amount, based on a long-term growth rate of 2.13%, in line with the rate used by analysts to value the Groupe

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