Universal Registration Document 2022

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

9.5.1 Categories of financial assets and liabilities

Breakdown by category of financial instrument Fair value

Hedging derivatives

Cash flow hedge

Fair value hedge

Equity instr. - FV through P&L

Fair value option 1

As at 31 Dec. 2022

Amor tised cost

Trading 2

(in millions of euros)

Other non-current financial assets

668

- - - - - - - - - - -

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

189

425

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

54

Contract assets Trade receivables Other receivables3

4

- - - - - - - - - - -

4

- - - - -

938

938

171

171

Other current financial assets Cash and cash equivalents TOTAL FINANCIAL ASSETS

237

237

2,631

2,631

-

4,649 2,631

189 1,775

54

Non-current debt Contract liabilities

8,763

8,762

1

2

2

- - - - 1

Trade payables and other payables

909 1,761 1,233

909 1,761 1,233

Other debts and other non-current liabilities3

Current debt

TOTAL FINANCIAL LIABILITIES

12,668

12,667

1 Identified as such at the outset. 2 Classified as held for trading purposes. 3 Other receivables and other debts exclude all accounts which do not constitute, within the terms of IAS 32, contractual rights and obligations, such as tax and social security debts or receivables.

9.5.2 Fair value hierarchy

Fair value hierarchy IFRS 13, “Fair Value Measurement”, establishes a fair value hierarchy and distinguishes three levels: ◆ level 1: fair value based on quoted prices for the same instrument in an active market (without modification or repackaging). This level mainly applies to marketable securities whose prices are reported by the French Financial Markets Authority ( Autorité des marchés financiers );

◆ level 2: fair value based on quoted prices for similar assets or liabilities and valuation techniques whose major data are based on observable market data. This level mainly applies to derivative instruments whose values are provided by Bloomberg; ◆ level 3: fair value based on valuation techniques whose major data are not all based on observable market data. This level is used for equity securities issued by TAV Tunisia.

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