Universal Registration Document 2024

6 FINANCIAL INFORMATION

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

Fixed rental income: rental income is recognised on a straight line basis over the term of the rental contract in accordance with the rental contracts relating to the occupation of space in the terminals. Revenue from long term contracts: construction revenue is recognised using the percentage-of-completion method and included in the revenue from long term contracts in accordance with IFRS 15. Changes in contract work, claims and incentive payments are included to the extent that they have been agreed with the customer. Where the outcome of a construction contract cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that it is probable will be recoverable. When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately. Operating financial revenue: corresponds to the interest income related to the undiscounting of financial receivable related to the concession of Ankara Esenboga Airport: it is recognised in accordance with IFRIC 12 over the term of the current concession, which ends in 2025 (see note 6.1). Other revenue, includes primarily: u ground handling services by TAV Operations Services and Havas, bus and car parking operations, airline taxi services, recognised when services are provided; u sale of IT solutions and software by TAV Information Technoogies recognised when services are provided or products delivered;

u sale of fuel to airlines by Almaty International Airports in Kazakhstan: Almaty International Airport. Revenue from this activity is recognised when fuel is sold to airlines. Almaty International Airport retains the risks and rewards of this activity and accounts for the purchase and sale of fuel separately; u revenue related to airport design missions, consultancy services, assistance to the project owner and prime contractor: these services are mainly carried by ADP Ingénierie out internationally over periods covering several months and/or years. The income from these long-term services are for the majority recognised contracts in according with the method of progress through costs; u revenue generated by ADP International, mainly related to its international airport management activity and related to the investment securities in the airport companies. 5. Other Activities segment Revenue from this segment comprises revenue generated by the subgroup Hub One. Hub One offers telecom operator services, as well as traceability and mobility solutions of goods. Its revenue is presented in other income.

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