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 flows explaining the change in the provision are as follows:

Present value of employee benefit obligation

Net actuarial liability

Fair value of plan assets

(in millions of euros)

As at Jan 1, 2021

748

- - - - - - - - - - - - - - - - - - - - -

748

Service costs for the period

60

60

Interest costs

3

3

Actuarial gain/(loss) in the period

(31)

(31)

Reduction/curtailment

-

-

Reduction/curtailment / Termination benefits

(110)

(110)

Change in consolidation scope Cash flows: Payments to beneficiaries

-

-

(8)

(8)

Contributions paid

(1)

(1)

Other changes

(7)

(7)

As at 31 Dec. 2021

654

654

Service costs for the period

27

27

Interest costs

5

5

Actuarial gain/(loss) in the period

(66)

(66)

Reduction/curtailment

(165)

(165)

Reduction/curtailment / Termination benefits

(3)

(3)

Change in consolidation scope Cash flows: Payments to beneficiaries

1

1

(7)

(7)

Contributions paid

(1)

(1)

Other changes

(3)

(3)

AS AT 31 DEC. 2022

442

442

5.3.2 Assumptions and sensitivity analysis The main assumptions excluded pension plans used are as follows:

France 3.80% 2.30%

Turkey 21.90% 19.30% 20.30%

Jordan

As at 31 Dec. 2022

Discount rate / Expected rate of return on plan assets

5.90%

Inflation rate

N/A

Salary escalation rate (inflation included) Future increase in health care expenses

2.30% -4.15%

3.20%

3.05%

N/A

N/A

Average retirement age

62 -65 years

51-52 years

55-60 years

As at 31 Dec. 2021

France 0.90% 1.80%

Turkey 18.60% 14.00% 15.00%

Jordan

Discount rate / Expected rate of return on plan assets

5.90%

Inflation rate

N/A

Salary escalation rate (inflation included) Future increase in health care expenses

1.80% -3.35%

3.20%

2.55%

N/A

N/A

Average retirement age

62 -65 years

51-52 years

55-60 years

378

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