Universal Registration Document 2024

FINANCIAL INFORMATION 6

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

We are continuing to assess the exposure of our assets to physical risks by analysing the net physical climatic risks for the Group’s controlled airports. This second stage of the analysis involves site visits. The aim is to take account of existing and planned mitigation and adaptation measures in qualifying the risk. The analysis includes an assessment of the cost of additional risk mitigation and adaptation measures that could be put in place, as well as an evaluation of the impact of net risk on asset values. The analysis of financial effects – impacts on the trajectory of investments, expenses, revenue - linked to climate change will be established within the framework of the CSRD. An impairment test of our assets, taking into account climate issues, has already been carried out for some of the group's platforms. After being the first airport operator in Europe to offer a dual permanent supply of sustainable aviation fuels (SAF) at Paris-Le Bourget Airport (2.89 million liters of SAF sold in 2024), and the first player in the airport industry to invest in 2023 in a fund dedicated to the development of SAF (United Airlines Ventures Sustainable Flight Fund), the Groupe ADP continues its efforts in 2024 by investing 20 million dollars in the company LanzaJet, to strengthen the production and deployment capabilities of its plants. To secure its power supplies and contribute to the development of renewable energies, in 2020, Aéroports de Paris SA signed three power purchase agreements with Urbasolar, covering a period of 20 years. The three solar power plants have been fully operational since the second quarter of 2024, representing an annual production of 45 GWh of electricity, i.e. , 10% of Aéroports de Paris SA's electricity consumption. In the second quarter of 2024, Aéroports de Paris SA signed new power purchase agreements with Urbasolar and Photosol covering a 20-year period. These new solar power plants will produce 91 GWh of electricity each year, and will be commissioned gradually in 2025 and 2026. By 2030, these power purchase agreements will cover 30% of Aéroports de Paris SA's electricity requirements. The analysis carried out by the Group revealed that these contracts should be considered as derivatives falling within the scope of IFRS 9. However, as long as the absence of significant resale is verified, the Group has opted to benefit from the exemption for own use provided for by the standard and recognises the costs of these contracts as expenses when they are incurred. Aéroports de Paris SA operates power generation units with an installed capacity of over 20 MW, and is therefore subject to Directive 2003/87/EC of 13 October 2003 on greenhouse gas emission quotas. Three production units are subject to this obligation: u CDG main CTFE (electric heating and cooling facility); u CDG bis CTFE; u ORY energy production unit. The French Ministry of Ecological Transition has issued a decree setting the amount of free allocations of emission allowances for the period 2021-2025. Quotas are issued on the basis of decrees updated each year, and correspond to the right to emit one tonne of CO 2 per allowance. In 2024, Aéroports de Paris SA received 10,433 emissions allowances and surrendered 38,998 allowances in September of that year. Following this surrender, Aéroports de Paris SA has a stock of 180,397 quotas.

CO 2 quotas are intangible rights valued according to the cost model. Insofar as CO 2 quotas are allocated free of charge, they are recorded at zero value. With regard to the annual obligation to surrender quotas, no provision has been recognised at this stage, as the settlement cost ( i.e. , the paid value of the obligation) will be nil at 31 December 2024. 1.3 Accounting policies 1.3.1 Adopted IFRS as endorsed by the EU The Group's financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union as at 31 December, 2024. These standards are available on the European Commission's web site at the following address: https://finance.ec.europa.eu/capital-markets-union-and financial-markets/company-reporting-and-auditing/ company-reporting_en These accounting principles do not differ from the International Financial Reporting Standards issued by the IASB, insofar as the standards and interpretations published by the IASB, but have not yet been approved by the European Union, do not have any significant impact on the consolidated financial statements of Groupe ADP. 1.3.2 Standards, amendments and interpretations adopted by the European The amendments of mandatory application standards from 1 January 2024 and not applied in advance correspond to: u amendments to IAS 1 – Presentation of Financial Statements, Non-current Liabilities with Covenants. These amendments, adopted by the European Union in December 2023, clarify that only covenants with which an entity must comply from the reporting date have an impact on the classification of a liability as current or non-current. In addition, an entity must present information in the notes that enables users of the financial statements to understand the risk that non current liabilities with restrictive covenants may become repayable within the following twelve month; u amendments to IFRS 16 – Leases. These amendments, adopted by the European Union in November 2023, clarify the subsequent measurement of sale and leaseback transactions where the initial disposal of the asset meets the criteria in IFRS 15 to be accounted for as a sale; u amendments to IAS 7 and IFRS 7 – Supplier Finance Arrangements. On 25 May 2023, the International Accounting Standards Board (IASB) published its project entitled Supplier Finance Arrangements aimed at improving the financial reporting of reverse factoring, to enable users of financial statements to assess the effects of these transactions on the liabilities and cash flows of the entity initiating the transaction, as well as on the resulting liquidity risk. Union and mandatory for fiscal years beginning on or after 1 January 2024

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UNIVERSAL REGISTRATION DOCUMENT 2024 w AÉROPORTS DE PARIS