Universal Registration Document 2024

FINANCIAL INFORMATION 6

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

Revenue from airport safety and security services: Aéroports de Paris SA receives revenue within the context of its public service mission for security, air transport safety, rescue and firefighting of aircrafts. This revenue covers the costs incurred in this mission. It is paid by the Direction Générale de l'Aviation Civile (DGAC) which funds it through the airport security tax levied on airlines companies. Aéroports de Paris SA recognise this revenue up to 94% of eligible costs for these missions when they are incurred. The Group uses a key to allocate costs in order to determine the portion incurred in relation to its missions, considering that certain costs may not be exclusive to these missions, including notably rental costs, amortisation and maintenance charges and taxes. 2. Retail and Services segment Revenue from retail and services comprises variable rents paid by retail activities (shops, bars and restaurants, advertising, banks and currency exchange, car rental agencies, other terminal rentals) that are accounted for as income for the financial year in which it was generated; and rental income which corresponds to the fixed income received attached to leased areas in airports and is recognised on a straight-line basis over the term of the lease in accordance with IFRS 16 – Leases. Additionally, revenue from retail and services include: u revenue of the Extime Média subsidiary which offers digital, connected and interactive advertising solutions at Paris airports to advertisers; u retail services by Extime Duty Free Paris, SDA Croatia and Extime Travel Essentials Paris , as well as Extime Food & Beverage Paris (until the increase in the stake in SSP in October 2023) generated in the commercial areas managed by these two entities on landside and airside (sale of goods and lease income). Extime Duty Free Paris exercises the direct management and rental of commercial spaces, and is specialised in the sale of alcohol, tobacco, perfumes and cosmetics, gastronomy, fashion and accessories and photo-video sound. Extime Travel Essentials Paris is specialised in press, bookshop, amenities and souvenirs; u tax refund services revenues. Revenue from car parks and access routes concerns mainly the management of car parks and access (roads, shuttles, bus stations etc.) and is recorded when the services are provided to the client.

Revenue from industrial services , such as the production and supply of heat for heating purposes, the production and supply of cool air for air-conditioned facilities and chilled water distribution networks, the supply of drinking water and waste water collection, waste collection and the supply of electrical current. This revenue is accounted for during the period in which the service was provided. Revenue from long term contracts includes the revenue related to the construction of a metro station in Paris-Orly on behalf of the company "Société du Grand Paris" and CDG Express construction contract. Revenue is recognised using the percentage of completion method in accordance with IFRS 15 – Revenue from Contracts with Customers. 3. Real Estate segment Real Estate revenue comprises rental income from real- estate shares related to airport activity (except for airport terminals) and diversified real estate. This revenue is derived from operating leases. Fixed payments are on a straight-line basis over the term of the lease in accordance with IFRS 16 – Leases. Rental charges due from tenants are accounted for as rental income. Revenue from Real Estate segment also includes interest income from lease contract as lessor. 4. International and Airport Developments segment Revenue from this segment combines revenue of TAV Airports, ADP International and its subsidiaries. Airport fees: airport fees include passenger fees, aircraft circulation fees, revenue related to the provision of common terminal equipment (CUTE), as well as other revenue (ground handling, fuel charges). Airport fees are recognised based on the daily reports obtained from the related airline companies for terminal service income charged to passengers, as well as for ramps utilised by aircraft and check-in counters utilised by the airlines. This revenue is recognised when it is probable that the economic benefits will be perceived by the Group and that they can be reliably measured. Retail activities: this revenue comes mainly from the Concession activities of Catering in terminals by the BTA sub-group, passenger lounge services by the TAV Operations services sub-group as well as the commercial fees collected by AIG at Queen Alia International Airport from Jordan. This revenue is recognised as and when the services rendered are performed. Car parks and access roads: this revenue results primarily from the car parks, access and valet services operated as part of the concession contracts. It is recognised when the services are provided to the client.

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UNIVERSAL REGISTRATION DOCUMENT 2024 w AÉROPORTS DE PARIS