Universal Registration Document 2024

FINANCIAL INFORMATION 6

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

BREAKDOWN OF OTHER OPERATING CHARGES Other operating expenses include in particular the amount of fees for concessions, patents, licenses, rights and similar items, losses on bad debts and subsidies granted.

4.6 Trade payables Trade payables are detailed below:

As at 31 Dec. 2024 As at 31 Dec. 2023

(in millions of euros)

Operating payables (1) Accounts payable

440 350 790

593 428

TOTAL

1,021

1 Of which €205 million as at 31 December 2023 related to concession rent payables on AIG. In 2024, concession rents on AIG have been reclassified as concession rents payable.

4.7 Other receivables and prepaid expenses The details of other receivables and prepaid expenses are as follows:

As at 31 Dec. 2024 As at 31 Dec. 2023

(in millions of euros)

Advances and deposit paid on orders

61

76

Tax receivables

163

159

Receivables related to employees and social charges

10

11

Prepaid expenses Other receivables

64

49 54

81

TOTAL

379

349

4.8 Other payables and deferred income The details of other payables and deferred income are as follows:

As at 31 Dec. 2024 As at 31 Dec. 2023

(in millions of euros)

Advances and deposits received on orders (1)

293 298 129

321 258 106

Employee-related liabilities

Tax liabilities (excl. current income tax)

Credit notes

41

23

Deferred income

204

192 173

Concession rent payable <1 year

216

Liabilities related to minority puts/acquisitions of securities

-

18

Other payables

174

148

TOTAL

1,355

1,239

1 The receivable from Direction Générale de l'Aviation Civile (DGAC) amounts to €394 million (see note 4.4). The liabilities relating to advances granted by AFT totaling €221 million are presented in "Advances and deposits received on orders".

The change in tax liabilities mainly concerns ADP SA, and corresponds to long-distance infrastructure tax for €131 million. Deferred income is mainly related to Aéroports de Paris SA for €147 million and consist mainly in fixed rent revenue and CDG Express relative billing for €48 million.

The debt of the concession rent payables relate to TAV Airports for TAV Tunisia, TAV Macedonia, TAV Milas Bodrum, AIG and TAV Ege (see note 8.2). The earn-outs relating to the acquisition of GMR were settled at the end of 2024.

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UNIVERSAL REGISTRATION DOCUMENT 2024 w AÉROPORTS DE PARIS