Universal Registration Document 2024

2 RISK FACTORS AND INTERNAL CONTROL INTERNAL CONTROL AND RISK MANAGEMENT

The cash position The Group’s cash position is centralised within the limits permitted by regulations ( i.e. , excluding joint ventures and international subsidiaries). For entities that cannot be centralised, they also retain cash management, while for centralised subsidiaries, investments are handled by the Finance, Management and Strategy Department. In addition, the Finance, Management and Strategy Department monitors the consolidated cash flow forecast for the entire Group, which is regularly presented to the governance bodies. The Finance, Management and Strategy Department also monitors the Group’s consolidated debt maturity schedule. PREPARATION OF FINANCIAL STATEMENTS AND CONSOLIDATION Frameworks All accounting processes are the subject of specific procedures, follow-ups, rules of validation, authorisation and accounting defined and stated by the Accounting Department (particularly for sales, purchasing, management of non-current assets and cash flow, etc.). Account closures, consolidation and management reports The closure process of the company and consolidated financial statements is based on a detailed calendar, which has been shared with all consolidated companies so as to ensure that deadlines are met and that the preparation of financial statements is coordinated. The consolidation of the Group’s accounts is carried out ten times a year. The Statutory Auditors carry out a limited review of the half-yearly financial statements and an audit of the annual financial statements. The statements for the months of May and October are also reviewed within the framework of these missions. In addition, managers of the Group’s entities 1 , sign an engagement letter every month to confirm the correctness of the accounting information they communicate relating to their area of responsibility. BUDGET AND REPORTING Budget (OpEx/CapEx) and rolling forecast (OpEx) Each year, the Finance, Management and Strategy Department prepares and sends, at the latest by early August, to all directors and financial managers in finance, management and strategy: u a framework note containing the elements aimed at guiding the re-forecasting of investments for the current year and the CapEx budget for the coming years (the duration of this period is based on the Company’s commitments: Economic Regulation Agreement and/or strategic plan). It also presents the specific points of attention and particularities specific to the budget campaign in question; u a financial framework note for Groupe ADP for the coming year, distinguishing between Aéroports de Paris SA and the subsidiaries (subsidiaries in the “International and Airport Development” segment, retail subsidiaries, real estate subsidiaries and Hub One) for income and operating expenses. The rolling forecast (review of forecasts) is applied to Groupe ADP’s income statement, with each of the consolidated entities reporting its latest forecasts to the Finance, Management and Strategy Department on a

monthly basis. By allowing a monthly update of the exit point forecast at 31 December according to the latest available information, the rolling forecast strengthens the reliability of the financial forecasts and improves the Group’s financial management. Investments by Aéroports de Paris SA are subject to two annual reviews. Reporting: Comex analysis report Each month, except for the end of the closing periods in January and July, the Finance, Management and Strategy Department produces an operating report for the Executive Committee. It incorporates the rolling forecast and its commentary is on the analysis reports drawn up by the entities. FINANCIAL COMMUNICATION As the issuer of regulated information, the Finance, Management and Strategy Department manages the preparation, with the support of the other departments, of financial information distributed to the financial markets, analysts and investors. Alongside the Legal Affairs and Insurance Department, it is responsible for authorising any type of memo or press release containing “sensitive information”, that is, any information of a financial or legal nature, or with financial or legal implications, and/or information likely to influence Aéroports de Paris SA’s share price. The departments concerned help the Finance, Management and Strategy Department, through their contributions and reviews, to control the risks of material error or the dissemination of erroneous information. A procedure concerning financial communication of Groupe ADP has been designed to guarantee the accuracy of information of a financial nature and to ensure that the Group meets all its associated requirements. An annual calendar of the Group’s main periodical commitments in terms of accounting, financial and shareholder memos, was created by the Legal Affairs and Insurance Department and shared internally. In addition, an annual schedule of periodic regulated financial publications is established by the Finance, Management and Strategy Department, and published with the AMF and available on Groupe ADP’s website. Groupe ADP disseminates its regulated information via a system approved by the AMF. Its main financial communication channel is its website (www.groupeadp.fr), along with one or more social media channels (Twitter, LinkedIn, etc.) in accordance with the AMF recommendation as published in the guide on ongoing information and management of protected information 2 . IT SYSTEM The IT Systems Department provides the relevant divisions of the Finance, Strategy and Administrative Department with: u technical expertise on accounting and financial IT systems (functional expertise being provided by so-called “business area” divisions) along with their administration and support; u the implementation of IT projects in this area. Internal control mechanisms and initiatives are based on an IT system centred on SAP software packages for general accounting and analysis, SAP BFC for consolidation and reporting, and SAP BO for reporting performance indicators. In 2024, the Group Internal Control team worked with the IT Department and the Accounting Department to roll out the SAP-GRC rights management tool.

1 These are the departments of Aéroports de Paris SA and the companies consolidated by the Group. 2 Guide on ongoing information and management of protected information DOC-2016-08.

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AÉROPORTS DE PARIS w UNIVERSAL REGISTRATION DOCUMENT 2024