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

The amortization period used corresponds to the expected average remaining service life of the plan participants. The impact of the crystallization of the rights of the two supplementary pension plans is also amortized at the first euro. The table below recapitulates all employee benefit obligations by illustrating: ◆ the change in actuarial value;

◆ a voluntary retirement age of 62/63 for supervisory and senior supervisory employees, and 65 for the management category. Other more specific assumptions are used for the other plans, such as the regulatory technical rate, the long-term revaluation rate of ARRCO-AGIRC salaries/points for the supplementary pension and early retirement plans, and an assumption of changes in employer contributions for the health insurance plan (long term inflation +0.75%) in order to reflect the rise in medical costs. The company uses the corridor method for the accounting of actuarial differences (10%).

◆ liabilities entered on the balance sheet; ◆ expense analysis for the financial year.

Aviation industry long service medals

Additional retirement benefits1

Health cover

Retirement

Total

Plan PARDA

(in millions of euros)

Actuarial value of obligation at opening

284

24

28

38

1

375

Interest costs

16

5

1

-

- - - - - - 1 - - - 1 - - - - - -

21

Service costs for the period

3

- -

-

1

4

Past service costs Services provided

-

(21)

-

(21)

(2)

(1)

- -

(3)

(6)

Reduction/curtailment Actuarial gain or loss

(1)

-

-

(1)

(63) 237

(4)

(5)

(5)

(77) 296

Actuarial value of obligation at closing Deferred actuarial difference on balance sheet

24

3

31

21

7

(1)

9

36

Market value of assets at closing

-

- -

- -

- -

-

Past service costs

(2)

(2)

Liabilities recognized in the balance sheet

256

31

2

40

330

Discount expenses

3

- -

-

-

3

Amortisation of actuarial gains/losses

1

19

(2)

18 21

Service costs for the period

16

5

1

- - -

Past service costs

- -

- -

(37)

(37)

Reduction/curtailment

(1)

(1)

EXPENSE FOR THE PERIOD

20

5

(18)

(2)

4

1 Additional Pensions and at Services provided.

460

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