Universal Registration Document 2024

6 FINANCIAL INFORMATION

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

4.5.2 Other recurring operating expenses Other recurring operating expenses are detailed as follow:

2024 (1,511) (411) (109)

2023

(in millions of euros) External services

(1,310) (265)

Taxes other than income taxes Other operating expenses

(130)

TOTAL

(2,031)

(1,705)

BREAKDOWN OF OTHER SERVICES AND EXTERNAL CHARGES

2024 (679) (261) (102) (89) (38) (28) (13) (148) (241) (152)

2023 (623) (253) (97) (75) (32) (24) (13) (129) (223) (154)

(in millions of euros)

Services

Security Cleaning

PHMR (Persons with restricted mobility)

Transport Caretaking

Recycling trolleys

Other

Maintenance and repairs Concession rent expenses (1)

Studies, research and remunerations of intermediaries

(81) (34) (19) (70) (66) (19) (36) (114)

(88) (28) (18) (42) (18) (12) (25) (79)

Insurance

Travel and entertainment

Advertising, publications, public relations

Rental and leasing expenses

Other external services

External personnel

Other external expenses and services

TOTAL

(1,511)

(1,310)

1 Concession rent expenses are mainly incurred by AIG for the operation of Queen Alia Airport.

The increase in services and external charges is mainly due to the recovery in activity.

BREAKDOWN OF TAXES OTHER THAN INCOME TAXES

2024 (85) (131) (80) (42) (73) (411)

2023

(in millions of euros)

Property tax

(91)

Long-distance infrastructure tax

-

Non-refundable taxes on safety expenditure

(72) (41) (61)

Territorial financial contribution Other taxes other than income taxes

TOTAL

(265)

Tax and duties amount to €411 million as at 31 December 2024. At ADP SA, taxes mainly include: u the 2024 property tax, which takes into account a €10 million tax rebate for the commune of Tremblay-en France; u the long-distance infrastructure tax introduced by the Finance Act for 2024, codified in CIBS articles L. 425-1 to L. 425-20:

u it is equal to 4.6% of sales subject to VAT, less a deductible of €120 million. It is not deductible from corporate income tax, u it is payable in three installments (March, June, September) based on the previous year's results, with an adjustment based on actual results in March of the following year. For 2024, the expense of €131 million is recognised on the basis of sales less the deductible.

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AÉROPORTS DE PARIS w UNIVERSAL REGISTRATION DOCUMENT 2024