Universal Registration Document 2024

6 FINANCIAL INFORMATION

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

2.1.4 Lifting of World Bank sanctions The World Bank has taken note of the efforts made by the Group to meet the conditions for lifting the sanction. It has informed the Group of its decision concerning ADP International that with effect from 4 January 2024, ADPI and its affiliates will be removed from the World Bank's list of sanctioned entities. 2.1.5 Acquisition of Paris Experience Group and the Extime PS group In the second half of 2024, the Group finalised the acquisition of Paris Experience Group, a creator of tourist experiences in the Greater Paris region, and of the Extime PS group (formerly Private Suite), an operator of exclusive airport terminals in the United States. These acquisitions, which will be part of the Retail and Services segment, represented a total outlay of €360 million. Paris Experience Group On 23 October 2024, Groupe ADP finalised the acquisition of 100% of the share capital of Paris Experience Group and its subsidiaries, including the funds managed by Ekkio and Montefiore Investment as well as the management team. Organised around three main brands (Paris City Vision, Mon Petit Paris and Paris Seine), Paris Experience Group offers visits to museums and historic monuments, sightseeing tours of Paris and excursions in Île-de-France and neighboring region, lunch and dinner cruises and private events on the Seine. Paris Experience Group is controlled and fully consolidated. Work is currently under way on measuring the fair value of the identifiable assets and liabilities as of 23 October 2024. At 31 December 2024, provisional goodwill was recognised in an amount of €117 million. Extime PS On 11 October 2024, the Group also completed the acquisition of 100% of US company Extime PS (formerly Private Suite) from the TPG fund. Extime PS develops and operates private exclusive terminals for passengers on commercial flights and is present in four US airports, including two where P/S sites are already in service: Los Angeles (LAX) and Atlanta (ATL). P/S is controlled and fully consolidated. In accordance with IFRS 3, the purchase price has been provisionally allocated to the various identifiable assets and liabilities of the acquired companies. The Group is currently in the process of identifying and measuring the assets and liabilities at their 31 October 2024 fair value. The initial purchase price accounting led to the recognition of provisional goodwill in an amount of USD124 million (€114 million).

2.1.6 Merger between GIL and GAL The merger between GMR Airports Ltd (“GAL”), 49% owned by Groupe ADP, and GMR Airports Infrastructure Ltd (“GIL”), announced on 19 March 2023 by the Board of Directors of Aéroports de Paris (Groupe ADP), took effect on 25 July 2024, following the filing of the order of the National Company Law Tribunal approving the proposed merger with the Registrar of Companies. Groupe ADP now holds a 45.7% economic interest in the airport holding company, comprising ordinary shares listed on BSE Limited and on the National Stock Exchange of India Limited ("Indian financial markets") and optionally convertible redeemable preference shares (“OCRPS”) convertible into ordinary shares.

In terms of governance, through a shareholders’ agreement, Groupe ADP has extended governance rights over GMR Airports, similar to those previously held in GAL, thereby maintaining its significant influence. Groupe ADP continues to hold foreign currency convertible bonds (“FCCB”) issued by GIL (now GMR Airports) on 25 March 2023 for €331 million ( i.e. , 330,817 bonds with a nominal value of €1,000 each). These FCCBs were revalued at fair value at 31 December 2024 for an amount of €914 million. The call option granted to GMR Enterprise Private Ltd (derivative with a negative fair value) and the put option held by Aéroports de Paris SA (derivative with a positive fair value) on these convertible bonds were valued at €530 million and €8 million, respectively, at 31 December 2024. Changes in the fair value of these instruments are recognised in financial income and expenses. The impact on income net of deferred tax represents €22 million.

Provisional identifiable assets and liabilities acquired (based on a 100% interest) (in millions of euros)

Paris Experience

Group Extime PS*

Non-current assets

21

216

Current assets

22

11

Non-current liabilities

4

77

Current liabilities 31 * The amounts reported in the balance sheet upon acquisition are translated at the EUR/USD exchange rate prevailing at the transaction date. 24

564

AÉROPORTS DE PARIS w UNIVERSAL REGISTRATION DOCUMENT 2024