Universal Registration Document 2022

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

HubOne The appl icable col lective agreement is the one from telecommunication branch: the compensation paid depends on the annual reference salary and the number of years of service

◆ two supplementary pension plans, each of which has an insurance contract to cover the payment of pensions: ◆ the first pension scheme concerns only the population of employees who are beneficiaries of the PARDA early retirement plan. For this plan, the Fillon tax on annuities is applicable (at 32% for settlements occurring after 1 January 2013) and is considered in the calculation of the commitment. The insurance contract is with BNP Paribas Cardif, ◆ the second pension plan concerned all ADP SA employees. For this plan, the Fillon tax on financing was applicable (24%) and was considered in the calculation of the commitment. The insurance contract was with Predica. In accordance with Order No. 2019-697 of 3 July 2019, ADP SA has organized the termination of these two plans for new employees as of July 2019 and has proceeded to crystallize the rights as of 31 December 2019. The second plan, known as the “Predica Plan”, was terminated on 1 April 2021, thereby opening a period of negotiation with the representative trade unions. Negotiations were finalized on 30 June 2022, with the plan closing on 30 June 2022, resulting in a total loss of rights for eligible employees. At the end of June 2022, a reversal of €24 million was recognized: ◆ €19 million for the closure of the plan, ◆ €1 million for utilization, ◆ €4 million for actuarial gains and losses (impact on equity); ◆ long service award benefit: the company awards its employees with the aeronautical work medal of honor. 5.3 Termination benefits As a reminder, as of 31 December 2021, the provision for Collective Bargaining Breaks ( Rupture Conventionnelle Collective ) at ADP SA amounted to €209 million to cover the departure of 1,150 employees and mainly concerns the carrying of salaries over the period covered by the agreement. The balance of the provision as of 31 December 2022, amounts to €96 million. During 2021, Aéroports de Paris SA had implemented a Plan for the Adaptation of Employment Contracts (PACT). As of 31 December 2022, the PACT provision amounts to €13 million for 160 employees who have left the company. The €18 million variation in 2022 corresponds to 12 million in utilizations based on payments made and 6.0 million in reversals, mainly due to the adjustment of the number of departures.

in the company on the retirement date: ◆ 10 to 19 years: 1/5 from annual salary; ◆ 20 to 29 years: 2/5 from annual salary; ◆ 30 years and more: 3/5 from annual salary.

In the event of payment of this retirement indemnity at the initiative of the employee, the employer bears employer contributions, applicable from the first euro. This cost borne by the French companies of the Group is taken into account in the estimate of social commitments relating to end-of-career indemnity plans. Change of method due to IFRIC 19 on Hubone’s post-employment benefits is non-significant for the group and generate €2 million of gain. TAV Airports and AIG TAV Airports companies in Turkey: the labor legislation in force grants lump sum indemnities for employees attached to entities operating in Turkey. Social commitment is measured when these indemnities are paid to employees with at least one year of seniority, as part of retirement, death, and end of concession. This allowance corresponds to one month of reference salary per year of service; this salary is legally capped. AIG Jordan: this is an indemnity paid in the event of retirement, death, or departure from the company. This allowance varies according to two sub-populations: one corresponds to one month of reference salary per year of service until the age of 60, the other per year of service from the age of 60. Employer contributions borne by the employer are considered in estimating social commitment. B. OTHER OBLIGATIONS Beyond end-of-career indemnities, other benefits granted by Aéroports de Paris SA are subject to an estimate: ◆ health coverage plan: the company helps finance contributions relating to two mutual insurance policies covering closed populations of former employees who are currently retired. The estimated social commitment includes any taxes borne by the company, as well as any future increases caused by rising medical costs; ◆ pre-retirement scheme: this scheme consists of paying a replacement income over a temporary period preceding the retirement of firefighters. This scheme remains open to active firefighters, subject to meeting all the conditions of the scheme regulations. Employers’ social charges and the 50% Fillon tax are considered in the estimate of social commitment;

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