Universal Registration Document 2024

RISK FACTORS AND INTERNAL CONTROL 2 INTERNAL CONTROL AND RISK MANAGEMENT

Risk management and internal control systems relating to the development and handling of financial and accounting reports The risk management and internal control systems relating to the development and handling of financial and accounting reports concern the financial, management control and accounting areas. Accordingly, this principally concerns the Finance, Management and Strategy Department and the Accounting Department, which report to the Finance, Strategy and Administration Department. Divisional responsibilities

As part of the One Group project, this organisation is accompanied by a reporting system that contributes to the management of the Group and the Company. The Group’s steering mechanism takes into account the scope of the Group, which has been expanded since Aéroports de Paris took control of TAV Airports and Airport International Group (AIG), via ADP International, and a stake in GMR Airports. Strategy and investment approval process The Group’s steering mechanisms are based on institutional and managerial committee arrangements within Aéroports de Paris. As extensions of the Board of Directors of Aéroports de Paris, the Strategy and Investment Committee and Audit and Risk Committee make recommendations to it, respectively, on: u the definition and implementation of the strategic directions of Groupe ADP, including its diversification or growth operations; u the efficiency of the risk management, internal control and internal audit as well as on the appropriateness of the Group’s financial policy. Their mandates are specified in the rules of procedure of Aéroports de Paris’ Board of Directors. The Group’s decision process in terms of investments is based on two internal committees within Aéroports de Paris, relating to the Group’s investments, chaired by the Chairman and CEO: u the Strategic Investment Committee examines and approves the different investment strategies by business sector. Following a defined annual programme, it evaluates the main medium- and long-term sectoral policies by regularly reviewing needs, risks and opportunities. It carries out a regular review of priorities and validates the multi-annual investment programme for each segment. Such an exercise ensures that each activity’s strategic directions are coordinated with the associated schemes and plans and the multi-annual investment programme; u the Group Investment Committee, which validates the tangible, intangible and financial investment and divestment projects above certain thresholds or according to certain criteria (the golden rules), completed by Aéroports de Paris and the subsidiaries that it controls. Within these same entities, local investment committees validate those investments that do not come under the scope of the Group Investment Committee. Likewise, according to the thresholds in force, each investment project is examined by the Board of Directors of the subsidiary concerned before examination by the Board of Directors of Aéroports de Paris. These arrangements are implemented while fulfilling obligations to consult staff representative bodies.

The Finance, Management and Strategy Department is responsible for the financial steering of the entire Group in Paris and internationally, particularly in the areas of strategy, investments, economic regulation and financial trajectory. In addition, it is responsible for cash management, debt management and financial communication, including their steering at Group level. It provides Executive Management and the various departments and subsidiaries with financial and strategic information and analysis to enable them to monitor their performance. It contributes to defining and tracking financial objectives and to determining any necessary corrective actions. The Finance, Management and Strategy Department is responsible for a branch of management control (finance, management and strategy branches) for which it is responsible. The Accounting Department makes accounting and financial reports available to different decision-making bodies within the Company, allowing them to monitor their performance. It is responsible for the production of company and consolidated financial statements in accordance with French and international accounting legislation as well as the establishment of reliable accounting procedures. It includes the Group Tax Department, whose primary mission is to deploy the Group’s tax policy, to support it in its development in France and internationally in compliance with the tax laws in force, and to secure the tax positions taken within it. Processes and methods GROUP STEERING MECHANISM Strategic steering The strategic steering process is based on emphasising the strategy as a framework tool and guide for the financial year as well as on the alignment between the Group’s short- and medium-term budget and reporting objectives. The Finance, Management and Strategy Department manages the strategic analysis process and the strategic objective operational planning process and has ensured its monitoring. The Finance, Management and Strategy Department is responsible for aligning the financial objectives of the subsidiaries and investments with those of the Group. It also oversees and financially controls subsidiaries and investments. With its overall view of this activity, it adjudicates on the alignment of projects with the Group’s strategic goals and carries out arbitration. Concerning non-airport contracts, the Finance, Management and Strategy Department uses the prior analysis from the Real Estate Department and Customer Department, for real estate activities and commercial joint ventures, respectively.

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UNIVERSAL REGISTRATION DOCUMENT 2024 w AÉROPORTS DE PARIS