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

5.9 Extraordinary income

2022

2021

(in millions of euros)

Accelerated depreciation write-off

67

68

Other extraordinary income from assets Extraordinary income from assets

460 527

120 188

Reversal of provisions for liabilities and expenses

135

97

Other extraordinary income Sundry exceptional income

2

1

137

98

Extraordinary income

664

286

Accelerated depreciation expenses Other extraordinary expenses on assets Extraordinary expenses on assets

(123)

(109)

(429) (552)

(39)

(148) (36) (66) (102) (250)

Provisions for extraordinary liabilities and expenses

(1)

Other extraordinary expenses Sundry extraordinary expenses Extraordinary expenses EXTRAORDINARY INCOME

(77) (78)

(630)

34

36

Extraordinary income is mainly composed of: ◆ allocations to and reversals of provisions for risks and charges as well as other exceptional expenses for a net value of +€59 million, mainly represented by the company’s restructuring actions; ◆ gain on disposal of Schiphol shares + €51 million (see note 1);

◆ exceptional depreciation of fixed assets -€31 million is about disposal; ◆ net reversals of accelerated depreciation -€56 million, mainly relating to property, plant and equipment; ◆ reversals of freehold assets at the Paris-Charles de Gaulle and Le Bourget platforms for +€5 million.

5.10 Income tax expenses Breakdown of tax

Net income excluding profit sharing

Income before tax

Taxes

(in millions of euros)

Current result

771

(58)

713

Extraordinary income

34

-

34

Tax consolidation revenue

-

(3)

(3)

TOTAL (EXCLUDING PROFIT SHARING)

805

(61)

744

Aéroports de Paris does not recognise deferred tax in its statutory financial statements.

In 2022, the tax consolidation group result, of which Aéroports de Paris is the parent company, amounts to €244 million after the offset of the total amount of tax losses carried forward (€231 million). The corporate income tax of €58 million has taken into account the tax credits generated in 2022 (€3 milllion).

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