Universal Registration Document 2022

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

5.4.1 Best estimate of the contributions to be paid The amount of contributions that the Group believes will need to be paid for the defined benefits plans on the assets side in December 2022 is not significant.

In addition, the supplementary pension plan with the insurer Predica was denounced in 2021 with a survival period ending on 30 June 2022. As a result, all remaining beneficiaries of this plan lost their rights definitively as of 30 June 2022. So, no provision for this retirement benefit is recorded in the consolidated financial statements of the Aéroports De Paris Group as of 30 June 2022. This event has been treated as an “amendment plan” as of 30 June 2022 and represents a gain of €20 million recognized in the income statement.

NOTE 6 INTANGIBLE ASSETS, TANGIBLE ASSETS AND INVESTMENT PROPERTY

6.1 Intangible assets

Intangible assets include: ◆ airports operation rights (see note 6.1.1); ◆ goodwill generated by business combinations in accordance with the principles outlined in note 3.1; ◆ patents and licenses; ◆ contractual relationships; ◆ computer software; ◆ right of way servitudes.

The identifiable intangible assets acquired in a business combination are measured at fair value at the transfer of control date. Intangible assets acquired or produced outside of a business combination are measured initially at their historic cost in accordance in accordance with IAS 38, Intangible assets. Intangible assets are depreciated using the straight-line method according to their estimated useful life and estimated traffic: Intangible assets are detailed as follows:

Software

4 to 10 years

Patent and licenses

4 to 10 years

Concession agreement period and traffic

Airport operation right 1 Right of way servitudes

15 years

1 Cf. note 6.1.1.

Fixed assets in progress, related advances & prepayments

Airport operation right 2

Total 4,300 (1,293) 3,007

Goodwill 1

Software Other

(in millions of euros)

Gross value

284 (63)

3,233 (683) 2,550

439

313

31

Accumulated amortisation, depreciation and impairment

(352)

(195)

-

Carrying amount as at 1 January 2022

221

87

118

31 35

Purchases

- -

1

7

-

43

Amortisation and depreciation Impairment net of reversals Changes in consolidation scope

(122)

(33)

(7)

- - - - -

(162)

(7)

10

(1)

-

2 6

2 5

-

- -

4

Translation adjustments

100

- -

105

Effect of IAS 29 - Hyperinflation

- -

- -

1

1

Transfers to and from other headings Carrying amount as at 31 December 2022

25 86

2

(25)

2

221 293 (72)

2,539 3,380 (841)

117

41 41

3,004 4,354 (1,350)

Gross value

398

242

Accumulated amortisation, depreciation and impairment

(312)

(125)

-

1 See note 6.1.2 2 See note 6.1.1

380

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