Universal Registration Document 2024

6 FINANCIAL INFORMATION

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

On 29 December 2023, the Finance Law for 2024 transposed into French law European Directive 2022/2523 of 14 December 2022 introducing the international tax reform known as "OECD Pillar II" for application from 1 January 2024. This international tax reform aims to ensure that large multinational companies with annual revenue of more than €750 million pay a minimum tax of 15% on profits generated in each of the jurisdictions where they are established. Against this backdrop, Groupe ADP carried out analyses in 2023 aimed at: u make the financial aggregates of its Country-by-Country Reporting (CBCR) more reliable, in order to qualify for the transitional safeharbor; u review the scope of entities covered by the reform, their qualification for the purposes of the reform, and any resulting obligations as complementary taxpayers; and u determine which jurisdictions should a priori be able to benefit from the safeharbor measures and which, on the contrary, should give rise to the implementation of detailed calculations for the purposes of establishing a possible additional tax. In line with the above-mentioned work, and on the basis of financial data as at 31 December 2024, no significant impact was found further to the review of the safeguard measures and Groupe ADP did not record any additional tax as at that date. 1.3.3 Standards, amendments and interpretations in the process of being adopted or adopted by the European Union and mandatory for fiscal years beginning on or after 1 January 2024 and not early adopted by Groupe ADP The Group has not early adopted the following amendments that are not applicable as of 1 January 2024: u amendments to IAS 21 – The Effects of Changes in Foreign Exchange Rates: On 15 August 2023, the IASB published amendments to IAS 21 – The Effects of Changes in Foreign

Exchange Rates, which will require companies to provide more useful disclosures in their financial statements when a currency cannot be exchanged for another currency. The amendments will require companies to apply a consistent approach to determining whether a currency can be exchanged for another currency and, where this is not the case, to determining the exchange rate to be used and the disclosures to be made. The amendments will become mandatory on 1 January 2025, subject to adoption by the European Union; u IFRS 18 – Presentation and Disclosure in Financial Statements. On 9 April 2024, the International Accounting Standards Board (IASB) published IFRS 18, which aims to improve the usefulness of disclosures in primary financial statements and notes. This standard will provide investors with more transparent and comparable financial information. The standard will be mandatory from 1 January 2027, subject to its adoption by Europe; u annual improvements to IFRS – Volume 11 (published on 18 July 2024). The improvements amend paragraph IG14 of the Guidance on Implementing IFRS 7 – Financial Instruments: Disclosures. Stakeholders have informed the IASB of an inconsistency between the wording of IFRS 7.28 and that of paragraph IG14, which illustrates some of the disclosure requirements set out in IFRS 7.28. These improvements to IFRSs will become mandatory on 1 January 2026, subject to adoption by the European Union; u narrow-scope amendments to classification and measurement requirements for financial instruments (issued on 30 May 2024). The amendments are intended to clarify the (i) classification of financial assets with environmental, social responsibility and corporate governance (ESG) and similar features, and (ii) settlement of liabilities through electronic payment systems. These improvements to IFRS will become mandatory on 1 January 2026, subject to adoption by the European Union. Analysis of the impact of the application of IFRS 18 are in progress.

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