Universal Registration Document 2022

F I NANC I AL I NFORMAT I ON

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2022

Property, plant and equipment are detailed as follows:

Fixed assets in progress, related advances & prepayments

Land and improvements

Plant and equipment

Right-of use assets 1

Total 15,739

of land Buildings

Others

(in millions of euros)

Gross value

76

13,083

708

151

518

1,203

Accumulated amortisation, depreciation and impairment

(20)

(6,648)

(486)

(39)

(325)

(40)

(7,558)

Carrying amount as at 1 January 2022

56

6,435

222

112

193

1,163

8,181

Purchases

- -

1

32

3

16

581

633

Disposals and write-offs

-

(4)

(1)

(1)

-

(6)

Amortisation and depreciation Impairment net of reversals Changes in consolidation scope

(1)

(502)

(52)

(17)

(34)

(28)

(634)

- - - -

9

-

- - -

- -

32

41

-

2 5 3

-

2

Translation adjustments

11 8

3 5

(1)

18 21

Effect of IAS 29 - Hyperinflation Transfers to and from other headings

5

-

2

731

3

1

(18)

(722)

(3)

Carrying amount as at 31 December 2022

57 77

6,693 13,596

211

103 157

164 439

1,025 1,032

8,253 16,065

6

Gross value

764

Accumulated amortisation, depreciation and impairment

(20)

(6,903)

(553)

(54)

(275)

(7)

(7,812)

1 See note 6.2.1.

In 2022, investments concern the following implemented items: ◆ the junction of satellites 1, 2 and 3 of terminal 1 at Paris-Charles de Gaulle; ◆ the baggage sorting system in halls L and M of CDG2 (TBS3S4) at Paris-Charles de Gaulle; ◆ the purchase of standard 3 hold baggage screening equipment related to European regulation at Paris-Charles de Gaulle and Paris-Orly; ◆ the renovation of runway 3 at Paris-Orly; ◆ the renovation of terminal 2B and its junction with terminal 2D at Paris-Charles de Gaulle; ◆ the new fixed signs of terminal 2E at Paris-Charles de Gaulle; ◆ the installation of Visual Docking Guidance Systems and information screens (“timers”) for pilots and runway personnel at Paris-Orly;

◆ the East baggage handling system compliance in Orly 4; ◆ the restructuring of hall B and the D08 pre-gateway at Paris Orly. Investments in property, plant and equipment amounted to €633 million as at 31 December 2022, up 33% compared to 2021 over the same period. The borrowing costs capitalised as of 31 December 2022 in according to IAS 23 revised amounted to €18 million, based on an average capitalization rate of 1.87%. This amount only concerns projects in progress. An inventory has been taking place for several months and has resulted in scrapping and disposal of fully impaired assets.

383

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