Universal Registration Document 2022

F I NANC I AL I NFORMAT I ON

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2022

5.3.1 Breakdown of obligations under the various benefits Breakdown of obligations is detailed below:

Post-employment, termination and other long term employee benefits

Additional retirement

Long service medals

Total as at 31/12/2022

Health cover

Termination benefits

Retirement Plan

Total as at 31/12/2021

benefits PARDA

(in millions of euros)

Net Defined Benefit Asset / (Liability) as of the Prior Period End Date Cost / (Profit) Recognized in P&L (excl Reimbursement Rights) Cost / (Profit) Recognized in P&L (excl Reimbursement Rights) Curtailment Actuarial Gain / (Loss) Recognized in OCI (excl Reimbursement Rights) 1 Employer Contributions Admin cost paid from plan assets (to be expensed separately by company) Disbursements Paid Directly by the Employer Acquisition / Divestiture Currency (Gain) / Loss Net Defined Benefit (Asset) / Liability as of the Period End Date Defined Benefit Obligation as of the Prior Period End Date

307

28

23

38

257

1

654

748

25

(19)

5

-

-

-

11

32

(3)

-

-

-

(144)

-

(147)

(79)

(52)

(5)

(4)

(5)

- -

- -

(66)

(31)

-

-

-

-

-

(1)

-

(1)

-

-

-

-

(1)

-

6

(3)

- - -

(1)

(3)

- - -

- - -

(7)

(8)

1

- -

- -

1

-

(3)

(3)

(7)

272

3

23

30

113

1

442

654

307

28

23

38

257

1

654

748

Current Service Cost

20

1

5

- -

1

- - - -

27

60

Interest Cost on the DBO Net Actuarial (Gain) / Loss

5

-

-

- - -

5

3

(52)

(5)

(4)

(5)

(66)

(31)

Disbursements from Plan Assets Disbursements Directly Paid by the Employer

-

(1)

-

-

(1)

(1)

(3)

-

(1)

(3)

-

-

(7)

(8)

Past Service Cost - Plan Amendments

-

(20)

- -

- -

- -

- -

(20)

2

Past Service Cost - Curtailments Other past Service Cost - Curtailments Acquisition / Divestiture Currency (Gain) / Loss Defined Benefit Obligation as of the Period End Date

(3)

-

(3)

(110)

-

- - -

- - -

- - -

(145)

- - -

(145)

(2)

1

- -

1

-

(3)

(3)

(7)

272 654 1 The total actuarial gains and losses generated on the commitment during 2022 are mainly due to the significant increase in discount rates (for France and Turkey), partially offset by the increase in long-term inflation. In addition, the actuarial experience gains and losses generated this year are mainly due to updates of the “minimum salary” and “maximum salary” of the Turkish plans as well as employee movements (mainly higher than expected departures through the turnover assumption and new entrants). 3 23 30 113 1 442

377

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