Universal Registration Document 2022

F I NANC I AL I NFORMAT I ON

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2022

6.1 .6 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

DETAILES SUMMARY OF THE NOTES TO THE COMPANY FINANCIAL STATEMENTS

NOTE 10 OTHER OPERATING INCOME AND EXPENSES

NOTE 1 BASIS OF PREPARATION

411

OF CONSOLIDATED FINANCIAL STATEMENTS

351

NOTE 11 INCOME TAX

411

NOTE 2 SIGNIFICANT EVENTS

353

NOTE 12 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED ACTIVITIES

414

NOTE 3 SCOPE OF CONSOLIDATION

356

NOTE 13 CASH AND CASH EQUIVALENTS AND CASH FLOWS

NOTE 4 INFORMATION CONCERNING

415

THE GROUP’S OPERATING ACTIVITIES

359

NOTE 14 RELATED PARTIES DISCLOSURE

419

NOTE 5 COST OF EMPLOYEE BENEFITS

374

NOTE 15 OFF-BALANCE SHEET COMMITMENTS

422

NOTE 6 INTANGIBLE ASSETS, TANGIBLE ASSETS AND INVESTMENT PROPERTY

NOTE 16 LITIGATIONS, LEGAL

380

AND ARBITRATION PROCEEDINGS

425

NOTE 7 EQUITY AND EARNINGS PER SHARE

391

NOTE 17 SUBSEQUENT EVENTS

425

NOTE 8 OTHER PROVISIONS AND OTHER NON-CURRENT LIABILITIES

NOTE 18 AUDITOR’S FEES

426

6

394

NOTE 19 SCOPE OF CONSOLIDATION

NOTE 9 FINANCING

395

AND NON-CONSOLIDATED COMPANIES

427

NOTE 1 BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS

1.1

Basis of preparation of financial statements

Statement of compliance The group’s financial statements at 31 December 2022 were approved by the Board of Directors on 15 February 2023. They will be submitted for approval by the shareholders during the Annual General Meeting to be held on 16 May 2023. Aéroports de Paris SA is a company domiciled in France. The group’s shares have been traded on the Paris stock exchange since 2006 and are currently listed on Euronext Paris Compartiment A. The consolidated financial statements include the financial statements of Aéroports de Paris SA and its subsidiaries as of 31 December, or an interim situation on that date. With regard to the financial statements of GMR Airports Ltd closed on 31 March, in accordance with IAS 28.33-34, the Group uses the situation as of 30 September and takes into account the significant effects between this date and 31 December. The consolidated financial statements currency is euro. The values in the tables are in millions of euros. The use of rounded figures may sometimes leads to an insignificant gap on the totals or the variations.

Basis for the preparation of the financial statements

Preparing financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions which affect the application of accounting policies and the amounts of assets and liabilities, income and expenses or disclosures in the notes. These estimates and judgments are made on the basis of past experience, information available at the reporting date. Estimated amounts may differ from present values depending on assumptions and information available. Significant estimates used for the preparation of the consolidated financial statements mainly relate to: ◆ the assessment of the recoverable value of intangible and tangible fixed assets and investment properties (see note 6) and other non-current assets, in particular equity-accounted investments (see note 4.9); ◆ the measurement of the fair value of assets acquired and liabilities assumed in the context of a business combination;

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