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

Valuation of property, plant and equipment and fxed assets in progress (See Notes 4.5 and 6.1 “Property, plant and equipment and fixed assets”)

Risk identified

Our response

As at 31 December 2022, the net carrying amount of property plant and equipment and fixed assets in progress was €7,951 million (55% of total assets). Your company performs impairment tests on its assets when there are indicators of impairment. The criteria selected by Management to assess the existence of impairment indicators include: underperformance in relation to forecasts, a decrease in traffic, a significant change in market data or in regulatory environment, obsolescence or material degradation not provided for in the depreciation plan, it being specified that air traffic has not yet returned to pre-Covid-19 health crisis levels. Your Company has tested for impairment the assets of the Paris platforms. This test did not result in the impairment of property, plant and equipment or fixed assets in progress. We considered the valuation of property, plant and equipment and fixed assets in progress to be a key audit matter in view of (i) their materiality in the financial statements and (ii) the level of judgment required on the part of Management to estimate their recoverable value using the discounted cash flows method, in particular traffic, revenue and profitability forecasts, in a post-Covid context affected by the conflict in Ukraine, inflation and increased interest rates, which complicates the assessment of the short- and medium-term economic outlook. Specifc Verifcations We have also performed, in accordance with professional standards applicable in France, the specific verifications required by laws and regulations. Information given in the management report and in the other documents with respect to the fnancial position and the fnancial statements provided to the shareholders We have no matters to report as to the fair presentation and the consistency with the financial statements of the information given in the Board of Directors’ management report and in the other documents with respect to the financial position and the financial statements provided to the shareholders. We attest the fair presentation and the consistency with the financial statements of the information relating to payment deadlines mentioned in Article D. 441-6 of the French Commercial Code ( Code de commerce ). Report on Corporate Governance We attest that the Board of Directors’ Report on Corporate Governance set s out the i nformat i on requ i red by articles L. 225‑37‑4, L. 22-10-10 and L.22-10-9 of the French Commercial Code ( Code de commerce ).

Our work consisted mainly in: ◆ familiarizing ourselves with the internal control procedures relating to the identification of impairment indicators and the performance of impairment tests on Paris platform assets; ◆ analyzing future cash flows and the key assumptions used to determine the recoverable amount of assets, assessing the sensitivity of the valuations of these assumptions, and verifying your Company’s calculations with the assistance of our valuation specialists. For the key assumptions, we focused in particular on: ◆ traffic forecasts, comparing them in particular with available external data (e.g. IATA or Eurocontrol data), ◆ revenue and profitability forecasts, in connection with traffic forecasts, ◆ the methods used to determine the discount rate and its consistency with the underlying market assumptions. We also: ◆ tested the arithmetic accuracy of the valuation used by your Company; ◆ assessed the appropriateness of the information given in the Notes to the financial statements. Concerning the information given in accordance with the requirements of article L. 22-10-9 of the French Commercial Code ( Code de commerce ) relating to the remuneration and benefits received by, or allocated to the directors and any other commitments made in their favor, we have verified its consistency with the financial statements, or with the underlying information used to prepare these financial statements and, where applicable, with the information obtained by your Company from companies controlled thereby, included in the consolidation scope. Based on these procedures, we attest the accuracy and fair presentation of this information. With respect to the information relating to items that your Company considered likely to have an impact in the event of a takeover bid or exchange, provided pursuant to article L. 22-10-11 of the French Commercial Code ( Code de commerce ), we have agreed this information to the source documents communicated to us. Based on these procedures, we have no observations to make on this information. Other information In accordance with French law, we have verified that the required information concerning the identity of the shareholders and holders of voting rights has been properly disclosed in the management report.

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