Universal Registration Document 2024

FINANCIAL INFORMATION 6

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

GLOSSARY u Revenue refers to revenue from the ordinary activities of selling goods and services and leasing activities as a lessor. It also includes interest income linked to operations. u Recurring EBITDA (1) is an accounting measure of the operating performance of fully consolidated Group subsidiaries. It comprises revenue and other recurring operating income less operating purchases and expenses from ordinary activities, excluding depreciation and impairment of property, plant and equipment and intangible assets. u Operating income from ordinary activities presents the Group's recurring operating performance excluding the impact of non-recurring operations and events during the period. It comprises recurring EBITDA, depreciation and impairment of property, plant and equipment and intangible assets (excluding goodwill), the share of profit or loss in associates and joint operations, and the gain or loss on disposal of assets in the real estate segment. u The share of profit or loss in equity-accounted companies concerns the share of profit or loss from investments in associates and joint ventures over which the Group exercises significant influence or joint control. This caption also includes the gain or loss on the sale of shares in equity-accounted companies as well as fair value adjustments to shares in equity-accounted companies in the event of a loss of significant influence. u Operating income is the sum of operating income from ordinary activities and other non-recurring operating income and expenses, which are considered unusual and significant in terms of the consolidated performance. This may involve the disposal of assets or activities, goodwill impairment, costs incurred related to a business combinations, restructuring costs or costs related to one off transactions. u Net income from discontinued operations , in accordance with IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations, Groupe ADP discloses a single amount under net income from discontinued operations, all components that have been disposed of by the Group (discontinued operations) or that are classified as held for sale. u Operating cash flow before change in working capital and tax refers to all the internal cash flows generated by the Company in its operating activities. It includes operating income and expenses with a cash impact. This can be found in the consolidated statement of cash flows. u Purchase of property, plant and equipment corresponds to the acquisition or construction of property, plant and equipment that the Group expects to be used over more than one year and that are recognised only if it is probable that the future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably.

u Purchase of intangible assets corresponds to the acquisition of identifiable non-monetary assets without physical substance, controlled by the entity and from which future economic benefits are expected to flow to the Group. u Gross debt as defined by Groupe ADP includes long- and short-term borrowings and debt (including accrued interest and any related hedging derivatives with a negative fair value and lease liabilities), liabilities related to minority puts (presented in Other payables and Other non current liabilities). u Net debt as defined by Groupe ADP refers to gross debt less any related hedging derivatives with a positive fair value, cash and cash equivalents and restricted bank balances. u Gearing corresponds to: net debt/total equity (including non-controlling interests). u Net debt/recurring EBITDA is the ratio corresponding to: net debt divided by recurring EBITDA, which measures the Company's ability to repay its debt based on its recurring EBITDA. u Adjusted net debt as defined by Groupe ADP refers to net debt less the fair value of derivative instruments granted to third parties which, if exercised, do not involve an outflow of cash for the Group. u Adjusted gearing corresponds to: adjusted net debt/ equity (including non-controlling interests). u Adjusted net debt/recurring EBITDA corresponds to: adjusted net debt divided by recurring EBITDA. u Non-controlling interests correspond to minority interests in subsidiaries. Non-controlling interests form part of total equity in the consolidated statement of financial position, and are presented separately from attributable equity. On the face of the income statement, net income is divided between the portion attributable to owners of the Group and the portion attributable to non-controlling interests. u Non-current assets (as opposed to current assets , which are intended to be consumed, sold or realised during the financial year, held for sale within twelve months or considered as cash) comprise all assets held over an extended period, including property, plant and equipment, intangible and financial assets and all other non-current assets. u Non-current liabilities (as opposed to current liabilities) include any liability that will not be settled within a normal operating cycle, i.e. , within twelve months.

1 The Group specifies the nature of EBITDA in the heading. The definition remains unchanged.

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UNIVERSAL REGISTRATION DOCUMENT 2024 w AÉROPORTS DE PARIS