Universal Registration Document 2022

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

Gains and losses by category of financial instruments are as follows:

2022 (238) (238)

2021

(in millions of euros)

Income, expenses, profits and loss on debt at amortised cost

(280) (248)

Interest charges on debt at amortised cost Interest expenses linked to lease obligations

(4) (5)

(5) (8)

Net interest on derivative instruments held as cash-flow hedges

Change in value of fair value hedging instruments

9

(21)

Change in value of hedged items

-

2

Gains and losses of financial instruments recognized at fair value in the income statement

26 26 47

(5) (5)

Gains on cash equivalents (fair value option) Profits and losses on assets held for sale

9 9

Dividends received

4

Gains (losses) on disposal

43

-

Other profits and losses on loans, credits and debts and amortised cost

(54)

61

Net foreign exchange gains (losses)

17

9

Other net profit or losses

(47) (24)

98

Net allowances to provisions

(46)

Financial allowances to provisions for employee benefit obligations Financial allowances to provisions for employee benefit obligations

(5) (5)

(3) (3) 67

Total other financial income and expenses

(12)

TOTAL NET GAINS (NET LOSSES) RECOGNIZED IN THE INCOME STATEMENT

(224)

(218)

Change in fair value (before tax) recognized in equity

62

80

TOTAL NET GAINS (NET LOSSES) RECOGNIZED DIRECTLY IN EQUITY

62

80

9.4 Financial debt

The effective rate corresponds to the rate that enables to obtain the booked value of a bond at its initial date, when discounting future cash flows related to the instrument. Financial debts with maturities greater than one year are recognized as non-current debt. Financial debts due for repayment within less than one year are recognized as current debt.

Bond issues and other interest-bearing liabilities are initially recognized at their fair value, which corresponds to the amount received, less attributable transaction costs, such as issue premiums and expenses. Subsequently, the debt is recognized according to the method of the amortised cost using the effective interest rate of the instrument.

9.4.1 Details of loans and financial debt Loans and financial debt at the closing date may be analysed in this way:

As at 31 Dec. 2022

As at 31 Dec. 2021

Non-current portion

Current portion

Non-current portion

Current portion

(in millions of euros)

Bonds

7,818 1,761

7,316 1,197

502 564

8,206

7,806 1,048

400 608

Bank loans1

1,656

Lease obligations

90 173 153

81

9 5

100 166 147

90

10

Other loans and assimilated debt

168

162

4

Accrued interest

-

153

-

147

Debt (excluding derivatives)

9,995

8,762

1,233

10,275

9,106

1,169

Derivative financial instruments (liabilities)

1

1

-

38

38

-

TOTAL DEBT 1,169 1 The current portion of bank loans includes bank loans from concessionaire companies that have not complied with material conditions under the financing documents (AIG). Negotiations are ongoing with lenders and both parties strive to find a consensual solution. 9,996 8,763 1,233 10,313 9,144

398

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