Universal Registration Document 2022

F I NANC I AL I NFORMAT I ON

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2022

NOTE 16 LITIGATIONS, LEGAL AND ARBITRATION PROCEEDINGS

In accordance with IAS 37 Provisions, contingent Liabilities are defined as: ◆ a potential obligation that arises from past events and whose existence will be confirmed only by the occurrence or non occurrence of one or more uncertain future events not wholly within the control of the Group; or ◆ a present obligation that arises from past events but is not recognized because: - it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation, or - the amount of the obligation cannot be measured with sufficient reliability.

specified that the occurrence of events during proceedings may lead to a reappraisal of the risk at any moment. Main litigations and arbitration proceedings presented below are accounted as liability or depending on the case constitute contingent liabilities or assets. ◆ TAV/HERVE litigation on the definitive general account of the work relating to the construction of the head office: ◆ a settlement agreement between the members of the group of companies holding the contract (TAV Construction and Hervé SA), the group’s subcontractors, the liquidator of Hervé SA and Aéroports de Paris has come into force, thus putting an end to the dispute over the balance of the contract relating to the construction of the complex of buildings housing the new head office of the Groupe ADP. The outcome of this agreement has no significant consequences for Aéroports de Paris; ◆ tax litigations: ◆ a dispute is pending in Turkish courts regarding the rate of withholding tax applied to dividends paid by a Turkish subsidiary.

In the context of the U.S. government’s sanctions against Russia, Belarus and Iran, TAV received a letter in January 2023 from the U.S. Bureau of Industry and Security (“BIS”), Office of Export Enforcement (“OEE”) like other airport operators in Turkey. The latter recalls the regulatory framework of the sanctions regime applicable in the United States, in particular in connection with the Export Administration Regulations (“EAR”), lists the aircraft specifically targeted by the said sanctions regime (aircraft containing a minimum of 25% of components of American origin and operated by Russian, Belarusian and Iranian airlines) and commits TAV to assess the risks involved in providing services to the listed aircraft operating in Turkish and Georgian airspace. TAV, in conjunction with the Turkish authorities and BIS, is committed to assessing this risk and taking decisions. In the ordinary course of its business, Groupe ADP is involved in a certain number of judicial and arbitral proceedings. The Group is also subject to certain claims and lawsuits which fall outside the scope of the ordinary course of its business. The amount of provisions made is based on Groupe ADP’s assessment of the level of risk on a case-by-case basis and depends on its assessment of the basis for the claims, the stage of the proceedings and the arguments in its defense, it being

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NOTE 17 SUBSEQUENT EVENTS

Clarifications following the announcement made on Monday 9 January by the French Competition Authority

During this process, the catering activities in Paris will continue to be operated not only by Extime Food & Beverage, operator of approximately 30 outlets at Paris-Orly and Paris-Charles de Gaulle airports, but also by other operators, including the joint venture EPIGO, which has been in place since 2016. In the meantime, the Groupe ADP and its partner SPP will continue to discuss with the Authority all the elements demonstrating the expected effects of the transaction for passengers and the resulting benefits in terms of both fare control and quality of service. As the Competition Authority points out in its press release, the opening of this procedure does not prejudge the existence of possible competition problems or the outcome of this procedure. In any event, should this project not be implemented in the form envisaged here, the Groupe ADP would retain full control of its commercial system in order to adapt it to passenger demand and contribute to the achievement of its profitable growth objectives.

On 9 January 2023, the French Competition Authority announced the opening of an in-depth examination phase in connection with the proposed sale by the Aéroports de Paris Group (“Groupe ADP”) of 50% of Extime Food & Beverage Paris to Select Service Partner (“SSP”). In its press release of 10 January 2023, the Groupe ADP stated that the joint venture model is commonly used by many airports around the world and that it has been using it for more than ten years. By relying on the expertise of an industrial partner, this model has contributed to the development of the Group’s various retail and catering activities. In this context, a call for tenders was launched in April 2021 to seek a co-shareholder in Extime Food & Beverage Paris. Select Service Partner (SSP) was chosen at the end of this procedure with the aim of acquiring, subject to the authorization of the competition authority, 50% of the capital of Extime Food & Beverage Paris from Aéroports de Paris (see press release of 25 October 2021).

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