Universal Registration Document 2022

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

11.6 Current tax assets and liabilities Current tax assets correspond to the amount to be recovered from the tax authorities. Current tax liabilities correspond to the amounts remaining to be paid to these authorities. These tax assets and liabilities appear as follows:

As at 31 Dec. 2022

As at 31 Dec. 2021

(in millions of euros)

Current tax assets Aéroports de Paris SA and tax-consolidated companies

109

166

Other consolidated entities

12

13

TOTAL

121

179

Current tax liabilities Aéroports de Paris SA and tax-consolidated companies

1

1

Other consolidated entities

14 15

7 8

TOTAL

Contingent tax assets or liabilities as of 31 December 2022 are mentioned in note 16.

11.7 Unrecognized deferred tax assets The main characteristics of non-activated tax loss carry-forwards and their time limit concern the following companies:

As at 31 Dec. 2022

Prescriptible in Y+1

Prescriptible in Y+2

Prescriptible in Y+3

Prescriptible in Y+4

Prescriptible

in Y+5 Imprescriptible

(in millions of euros)

TOTAL

691

103

72

115

54

194

153

As of 31 December 2022, non-activated carried forward tax losses amount to €691 million. This non-activation results from the legal period for using tax losses carried forward in the relevant jurisdictions, combined with the expected profits according to the 3-5 year forecasts.

NOTE 12 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED ACTIVITIES

12.1 Net result of discontinued activities

In accordance with IFRS 5 “Non-current Assets Held for Sale and Discontinued Operations”, Groupe ADP discloses a single amount in the statement of comprehensive income on the line net income from discontinued operations, all components 1 that have been disposed by the Group (shutdown of operations) or which are classified as held for sale, and:

◆ represents a separate major line of business or geographical area of operations; ◆ is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations; or ◆ is a subsidiary acquired exclusively with a view to resale. For discontinued operations, this reclassification applies at the date the activity has been disposed.

Earnings from discontinued activities are related to the last closing operations of Istanbul Airport. As a reminder, in the year of 2021, TAV Istanbul’s cash flow comes mainly from its operating activities linked to the compensation payment of DHMI for €195 million and its financing activities relating to the reimbursement of the loan of €176 million contracted in 2020.

1 By component is meant an element that comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity.

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