Universal Registration Document 2024

6 FINANCIAL INFORMATION

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

6.1.6 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TABLE OF CONTENTS

NOTE 1

NOTE 10

Basis of preparation of consolidated financial statements

Other non-recurring operating income and expenses

558 563 566

621 621

NOTE 2 NOTE 3 NOTE 4

NOTE 11 NOTE 12 NOTE 13 NOTE 14 NOTE 15 NOTE 16 NOTE 17 NOTE 18

Significant events

Income tax

Scope of consolidation

Cash and cash equivalents and cash flows

624 628 631 634 634 634

Information concerning the group’s operating activities

Related parties

569 584

Off-balance sheet commitments

NOTE 5 NOTE 6

Employee benefits

Contingent liabilities Subsequent events Statutory Auditor’s fees

Intangible assets, property, plant and equipment and investment property

589 601

NOTE 7 NOTE 8

Equity and earnings per share

Scope of consolidation and non - consolidated companies

Other provisions and other non-current liabilities

635

604 605

NOTE 9

Financial risk management

NOTE 1

BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS

1.1

Basis of preparation of financial statements

Statement of compliance Groupe ADP’s consolidated financial statements for the year ended 31 December 2024 were approved by the Board of Directors on 19 February 2025 They will be submitted for approval by the shareholders during the Annual General Meeting to be held on 15 May 2025. Aéroports de Paris SA is a joint-stock company ( société anonyme ) domiciled in France. The Group's shares have been traded on the Paris stock exchange since 2006 and are currently listed on Euronext Paris Compartiment A. The consolidated financial statements include the financial statements of Aéroports de Paris SA and its subsidiaries as of 31 December, or an interim position at that date. With regard to the financial statements of GMR Airports Ltd closed on 31 March in accordance with IAS 28.33-34, the Group uses the situation as of 30 September and takes into account the significant effects between this date and 31 December. The presentation currency of the consolidated financial statements is the euro. The values in the tables are shown in millions of euros. The use of rounding may sometimes leads to an insignificant difference on the total or change lines. Measurement basis Preparing financial statements in accordance with IFRS requires management to make judgement, estimates and assumptions which affect the application of accounting policies and the amounts of assets and liabilities, income and expenses or disclosures in the notes. These estimates and judgement are made on the basis of past experience, information available at the reporting date. Estimated amounts may differ from present values depending on assumptions and information available.

Significant estimates used for the preparation of the consolidated financial statements mainly relate to: u the assessment of the recoverable value of property, plant and equipment, intangible assets, investment property (see note 6) and other non-current assets, in particular equity-accounted investments (see note 4.9); u the measurement of the fair value of assets acquired and liabilities assumed in the context of a business combination; u the qualification and valuation of employee benefits (retirement plans, other post-employment benefits and termination benefits) (see note 5); u the information given in the notes on the fair value of investment property (see note 6.3.2); u assessment of provisions for risks and litigation (see note 8); u the valuation of capitalised tax loss carryforwards (see note 11); u the valuation of the convertible bonds (Foreign Currency Convertible Bonds – FCCBs) subscribed by ADP SA and the related put and call options; u measurement of trade receivables (see note 4.4). In addition to the use of estimates, the Group's Management has used judgement when certain accounting issues are not dealt with precisely by the standards or interpretations in force. The Group has exercised its judgement in particular to: u analyse and assess control (see note 3.1); u determine whether any agreements contain leases (see note 6.2.1).

558

AÉROPORTS DE PARIS w UNIVERSAL REGISTRATION DOCUMENT 2024