Universal Registration Document 2022

F I NANC I AL I NFORMAT I ON 6 GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2022

and validating its greenhouse gas emission reduction targets (scopes 1, 2 and 3) through the SBTi (Science Based Target initiative), a joint program of the CDP, the United Nations Global Compact, the World Resources Institute (WRI) and the WWF. 1.3 Accounting policies Adopted IFRS as endorsed by the EU The Group’s financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union as at 31 December 2022. These standards are available on the European Commission’s web site at the following address: http://ec.europa.eu/finance/company-reporting/ifrs-financial statements/index_en.htm These accounting principles do not differ from the International Financial Reporting Standards issued by the IASB, insofar as the standards and interpretations published by the IASB, but have not yet been approved by the European Union, do not have any significant impact on the consolidated financial statements of Groupe ADP. Standards, amendments and interpretations adopted by the European Union and mandatory for fiscal years beginning on or after 1 January 2022 The amendments of mandatory application standards from 1 January 2022 and not early adopted correspond to the amendments to IFRS 3, IAS 16, IAS 37, and annual improvements 2018-2020 cycle (published on 14 May 2020 and adopted by the EU 28 June 2021). Amendments to: ◆ IFRS 3, update a reference in the standard to the conceptual framework; ◆ IAS 16 prohibits a company from deducting from the cost of property, plant and equipment amounts received from the sale of items produced while the company is preparing the asset; ◆ IAS 37, specify which costs a company includes when assessing whether a contract is onerous. These texts and improvements mentioned above have no significant impact on the Group’s consolidated financial statements. IFRIC decision on SaaS contracts (software as a service) In April 2021, the IASB confirmed the position taken by the IFRIC on March 2021 concerning the recognition of costs of configuring and customizing software carried out by a supplier under a service contract (SaaS – “Software as a service”). The decision indicates that contract costs are to be recognized as expenses and not as intangible assets when the entity does not control the software in SaaS mode and the customization/configuration activities do not generate a resource controlled by the customer, distinct from the software. The analysis carried out in the second half of 2022 of the contracts likely to be concerned revealed that the application of this decision has no significant impact on the Group’s accounts at the beginning of the financial year and at 31 December 2022.

◆ the qualification and valuation of employee benefits (retirement plans, other post-employment benefits and termination benefits) (see note 5); ◆ the information given in the notes on the fair value of investment properties (see note 6.3.2); ◆ assessment of provisions for risks and litigation (see note 8); ◆ the valuation of capitalized tax loss carryforwards (see note 11); ◆ measurement of trade receivables (see note 4.4). In addition to the use of estimates, the Group’s Management has used judgment when certain accounting issues are not dealt with precisely by the standards or interpretations in force. The Group has exercised its judgement in particular for: ◆ analyze and assess control (see note 3.1); ◆ determine whether any agreements contain leases (see note 6.2.1). 1.2 Environmental policy In 2022, the Group is embarking on a policy-2025 PIONEERS FOR TRUST, whose markers are an environmental ambition beyond the scope of direct responsibility, an expansion beyond the impact in operation (life cycle), and an inclusive logic with the territories. This environmental policy covers 23 Groupe ADP airports around the world to take into account the global scale of environmental issues. As a reminder, the four strategic axes of this policy are as follows: ◆ aim for operations with zero impact with compensation) on the environment, aiming for example for carbon neutrality by 2030 for all signatory airports or by reducing the biodiversity footprint in our value chain; ◆ actively participate in the environmental transition in the aviation sector and in particular offer airside solutions. For example, Paris Aéroport is already prepared for the arrival of sustainable alternative fuels on its territory, acts for their greater deployment and is committed to the development of hydrogen aircraft to enable the advent of carbon-free aviation by the middle of the century; ◆ promote the integration of each airport into a system of local resources: by favoring short circuits, by encouraging the circular economy and by developing the production of resources on site (geothermal heating network, solar panels, valorization of building materials etc.); ◆ reduce the environmental footprint of airport development and development projects (sober design, low-carbon construction and renovation of infrastructure and buildings). Among the key commitments of this new policy, the Group’s ambition is to become a carbon-neutral territory by 2050. The Group already takes these environmental objectives into account when defining future investments. Groupe ADP teams are fully mobilized to implement “2025 Pioneers”, the 2022-2025 strategic roadmap for building a sustainable airport model. For the next three years, and until 2025, the group’s ambition is to build the foundation of a new airport model oriented towards sustainability and performance, in line with societal and environmental expectations. The trajectory and the financial and non-financial objectives set for 2025 reflect the attention paid to creating value for all stakeholders. In this context, the Group has just committed to the process of defining

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