Universal Registration Document 2022

F I NANC I AL I NFORMAT I ON

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2022

5.1 Staff expenses Staff expenses can be analysed as follows:

2022 (656)

2021 (561)

(in millions of euros)

Salaries and wages

including Partial activity compensation

1

32

Social security expenses Salary cost capitalized

(247)

(209)

49

46

Employees’ profit sharing and incentive plans

(12)

-

Net allowances to provisions for employee benefit obligations

4

(15)

TOTAL

(862)

(739)

for the Adaptation of Employment Contracts (PACT) and an additional general increase of 3% for all ADP SA employees) as well as a positive impact of €20 million, linked to the reversal of a provision for employee benefits (termination of the L137-11 “Article 39” regime). Capitalised production which amounts to €49 million (up to €3 million), represents mainly internal cost related to employees who are involved in construction projects of the company assets including studies, overseeing of construction activities and assistance to the contracting authority. In December 2021, Salaries and wages includes the partial activity compensation used by the Group due to traffic decrease.

Personnel expenses for 2022 amount to €862 million euro, due to: ◆ an increase in TAV Airports’ personnel expenses of €79 million, linked to salary increases in Turkey in 2022 compared to 2021, as well as the effect of the full consolidation of Almaty since May 2021; ◆ an increase in personnel expenses for the commercial subsidiaries in Paris (Extime Duty Free Paris & Relay@ADP) of €26 million; ◆ the impact of salary increases for ADP SA employees effective 1 July 2022 (these measures consist of a return to the 2019 level of remuneration for employees concerned by the Plan

6

The average number of employees can be broken down as follows:

2022 26,184

2021

Average number of employees

25,720

5.2 Post-employment employee benefits and other long-term obligations 5.2.1 Description of the various benefits A. END-OF-CAREER INDEMNITIES

Aéroports de Paris SA An internal agreement grants several months of base salary according to the number of working years at the entity at the retirement date:

The Group offers in France end-of-career indemnities to employees entitled to assert their right to retire. Benefit paid is in the form of a capital in months of salary based on seniority within the Group at the date of the retirement leave. Amount paid varies from one Group company to another depending on the applicable collective agreements and or internal agreements. This indemnity cannot be less than the legal retirement indemnity in the event of departure at the initiative of the employee in number of months of gross average salary: ◆ from 10 to 14 years: 0.5 months; ◆ from 15 to 19 years: 1 month;

◆ from 1 to 10 tears: 1 month per year of seniority; ◆ from 11 to 20 years: ½ month per year of seniority; ◆ 21 year and: ¼ month per year of seniority. ADP Ingénierie, ADP International, Sysdream

Applicable collective agreement is the one from technical design offices (“syntec”): the compensation paid corresponds, after 5 years of service with the company, to one fifth of the monthly reference salary per year of service on the retirement date.

◆ from 20 to 29 years: 1.5 months; ◆ 30 years and more: 2 months.

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