Universal Registration Document 2022

F I NANC I AL I NFORMAT I ON

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2022

Standards, amendments and interpretations in the process of being adopted or adopted by the European Union and mandatory for fiscal years beginning after 1 January 2022 and not anticipated by Groupe ADP. The Group has not applied the following amendments that are not applicable as of 1 January 2022: ◆ amendments to IAS 1 – Presentation of financial statements: ◆ classification of liabilities as current or non-current liabilities (published in January 2020). These amendments aim to postpone the date of entry into force of the amendments to IAS 1 concerning the classification of current and non current liabilities to fiscal years beginning on or after 1 January 2023, subject to its adoption by Europe, ◆ disclosures on accounting policies (published on 12 February 2021). These amendments are intended to help entities identify the useful information to provide to users of financial statements on accounting methods. These amendments are applicable from financial years beginning on 1 January 2023, and were adopted by Europe on 2 March 2022; ◆ amendments to IAS 12 “Income Taxes”: Deferred taxes relating to assets and liabilities resulting from the same transaction. Under certain circumstances, companies are exempt from recognizing deferred tax on the

initial recognition of an asset and a liability. There was until now uncertainty as to whether the exemption applied to transactions such as leases and decommissioning obligations, transactions where companies recognize both an asset and a liability. The amendments clarify that the exemption does not apply and that companies are required to recognize deferred tax on these transactions. The amendments enter into force as of fiscal years beginning on 1 January 2023 and were adopted by the EU on 11 August 2022; ◆ amendments to IAS 8 “Accounting Policies”: Changes in “Accounting Estimates and Errors” (published 12 February 2021) to facilitate the distinction between accounting pol icies and accounting estimates. The amendments will be applicable prospectively from fiscal years beginning 1 January 2023, and were adopted by the EU on 2 March 2022; ◆ amendments to IFRS 16 “leaseback obligations” (issued on 22 September 2022). These amendments clarify the subsequent measurement of sale and leaseback transactions where the initial disposal of the asset meets the criteria in IFRS 15 to be accounted for as a sale. The amendments are effective from 1 January 2024, subject to their adoption by Europe. Analysis of the impact of the application of these amendments are in progress.

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NOTE 2 SIGNIFICANT EVENTS

Traffic at airports operated by the Groupe ADP In 2022, the Groupe ADP welcomed 280.4 million passengers across its network of airports, including 86.7 million passengers at Paris Airport, representing a traffic recovery rate compared to 2019 in line with forecasts, at 80.9% for the Group and 80.2% for Paris Airport respectively. In the context created by Russia’s invasion of Ukraine and the international sanctions imposed on Russia, the group is monitoring developments in the situation in order to measure its impact and determine the short, medium and long-term consequences. In 2019, traffic with Ukraine and Russia represented 1.4% of Paris Airport’s total traffic, as well as 17.1% of TAV Airports’ total traffic, or 27.9% of TAV Airports’ international traffic.

In 2022, traffic at TAV Airports’ Turkish airports was up +35.1% compared to 2021, representing 80.8% of the 2019 traffic level. Despite the impact of the conflict in Ukraine on routes to Russia and Ukraine, the recovery at TAV Airports’ Turkish airports is supported by other routes, including traffic to the UK and Germany, which is 152.8% and 108.7% of 2019 levels, respectively, totalling 12.9 million passengers. On the other hand, in Almaty, traffic is up +18.5% compared to 2021, to 7.2 million passengers, or 112.6% of the 2019 traffic level. The recovery is also supported by the increase in cargo flights served, linked to the Russian airspace overflight ban. The table below shows the traffic situation at the main airports operated by the Groupe ADP or through equity affiliates during 2022.

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