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

Revaluation of fxed assets Part of the fixed assets were revalued as part of the legal revaluations in 1959 and 1976.

Depreciation of the revaluation difference

Revalued values

Net revaluation difference (6) = (2) - (5)

Increase in gross value (2)

Total (3) = (1)+(2)

Exercice (4)

Cumulative (5)

Gross value (1)

(in millions of euros)

Land

23 23

Non-depreciable fixed assets

19

23

41

-

-

Land development

1

-

1

- 1 1

Buildings

275 276 294

244 244 267

519

- - -

243 243 243

Depreciable fixed assets

520 561

TOTAL

24

The revaluation difference on non-depreciable fixed assets is found in equity in the amount of €23 million, as at 31 December 2022.

6.2 Financial assets Book Value

As at 31 Dec. 2022

As at 31 Dec. 2021

6

Increase Decrease

Fusion

(in millions of euros)

Share investments

2,647

57

(370)

13

2,347

Receivables from to share investments

133

319

(17)

- - -

435

Loans

7

-

(1)

6

Other financial assets

90

72

-

162

TOTAL

2,877

448

(388)

13

2,949

The main changes relate to: ◆ the increase in equity investments which concerns the company’s contribution to the capital increases of: ◆ ADP Immobilier for €29 million, ◆ Extime Duty Free Paris (ex. SDA) for €19 million, ◆ FL WH HOLDCO for €3 million, ◆ an earn-out clause to supplement the gross value of the GMR Airports Limited shares by €6 million;

◆ the decrease relates to the disposal of Schiphol shares for €370 million (see note 1); ◆ €13 million restructuring operation concerns the increase in ADP Invest’s capital by offsetting the shareholder’s current account receivable, followed by a reduction in its share capital of €12 million by charging to its retained earnings; ◆ the change in “Receivables from to share investments” is mainly due to loan to Tank Öwa alpha Gmbh of €300 million, in connection with an investment in the Antalya airport concession in Turkey.

453

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