Universal Registration Document 2022

F I NANC I AL I NFORMAT I ON 6 COMPANY FINANCIAL STATEMENTS AND NOTES OF AÉROPORTS DE PARIS SA AT 31 DECEMBER 2022

5.7 Operating depreciations, amortisations and reversals

2022

2021

Additions

Reversals

Additions

Reversals

(in millions of euros)

Intangible assets

(24)

-

(26)

- - -

Property, plant and equipment

(509)

9 4

(489)

Impairment of assets

-

-

Amortisation, depreciation and impairment of assets

(533)

13 10 28 38 20 20

(515)

-

Provisions for risks

(12)

(6)

8 8

Provisions for expenses

(26) (38)

(32) (38)

Provisions for liabilities and expenses Trade receivables and related accounts

16 27 27

(7) (7)

(7) (7)

Depreciation of receivables Transfer of operating charges

-

2

-

2

TOTAL

(578)

74

(560)

45

commitment, we note a reversal of the provision for expenses of €28 million in 2022. The amount of provisions net of reversals of impairment losses on doubtful and disputed receivables is €13 million in 2022, compared of €20million in 2021, taking into account the measures put in place to ensure the solvency of clients, the resumption of activities and the increased efforts to collect receivables (see note 6.3).

Depreciation, amortization and provisions for liabilities and charges, net of reversals, amounted to -€520 million, compared with a net charge in 2021 of -€537 million. The evolution is mainly due to a positive effect on fixed asset impairments as a result of the decline in outstandings on suspended business. Provisions for liabilities and charges amount to €38 million and mainly include provisions for commitments relating to retirement indemnities of €26 million (see note 6.8). For this same

5.8 Financial income Financial income in 2021 amounted to €57 million and includes:

2022

2021

(in millions of euros)

Income from investments and other investment securities

9

11 4

Swap interest income Other financial income

15

229 252

88

Financial income Interest on loans

103

(157)

(177)

Swap interest charges Other financial expenses Financial expenses FINANCIAL INCOME

-

(3)

(38)

(243) (423) (320)

(195)

57

Net financial income improved by €377 million compared to 2021, notably due to an increase in financial income of €149 million and a decrease in financial expenses of €228 million. In 2022, financial income amounts to €252 million and mainly comprises: ◆ income from investments and other financial securities, including €4 million for Média ADP and €2 million for the X ANGE fund;

◆ interest on loans for €15 million; ◆ other financial income, wich is mainly made up with: ◆ exchange gains amounting to €21 million,

◆ reversals of impairment losses on investments and loans for €157 million (see note 6.2) and on mutual funds for €4 million, ◆ €21 million in reversals of provisions for financial risks (see note 6.8),

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