Universal Registration Document 2022

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

The breakdown of revenues by country of destination is as follows:

2022 3,325

2021

(in millions of euros)

France Turkey

2,050

414 334 263

282 105

Kazakhstan

Jordan

159

Georgia

91

49

Rest of the world

261

132

REVENUE

4,688

2,777

The breakdown of assets by country is as follows:

2022 14,415 2,668

2021

(in millions of euros)

France Turkey

14,688

2,092

Kazakhstan

477 666 295 324

237 602 245 498

Jordan

Georgia

Rest of the world TOTAL ASSETS

18,845

18,362

4.2 Revenue

This scope includes all Aéroports de Paris SA activities at airports in the Paris region with the exception of activities related to retail and services, land and real estate activities that are not aviation-related, activities linked to security and safety financed by the airport tax, the management by Aéroports de Paris SA of assistance with soundproofing for local residents, and other activities carried out by subsidiaries. Airport fees include fees per passenger, landing fees and parking fees, calculated respectively according to the number of boarded passengers, the weight of the aircraft and parking time. These fees are recorded as revenue when the corresponding services are used by the airline. Ancillary fees include fees for the provision of facilities such as check-in and boarding desks, baggage sorting facilities and fixed installations for the supply of electricity. They also include fees for support services for disabled people and those with reduced mobility and other ancillary fees linked to check-in and boarding technology, airport circulation (badges), and the use of solid waste shredding and de-icing stations. These fees are recognized as revenue when the corresponding services are used by the airline.

Groupe ADP applies IFRS 15 “Revenue from Contracts with Customers” for services offered to its clients and IFRS 16 “leases” for lease contracts as a lessor. Accounting principles for Groupe ADP’s revenues according to its five segments breaks down as follows: 1. Aviation segment Airport and ancillary fees of Aéroports de Paris SA: These fees are framed by legislative and regulatory provisions, including in particular the limitation of the overall revenue from airport charges to the costs of services provided and the fair remuneration of the capital invested by Aéroports de Paris assessed with regard to the weighted average cost of capital (WACC) of the regulated scope. Even if the economic regulation of Aéroports de Paris is based preferentially on economic regulation agreements (ERA), the 2022 tariff period takes place in a legal framework outside ERA. In any case, the annual procedure for setting fee rates, with or without ERA, provides for Aéroports de Paris to consult users on the annual price proposal and submit a request for approval to ART. When the ART is contacted, it ensures, among other things, that the tariffs comply with the general rules applicable to fees.

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