Universal Registration Document 2024

FINANCIAL INFORMATION 6

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

Capitalised production which amounts to €71 million (up €12 million), represents mainly internal cost related to employees who are involved in construction projects of the company assets including studies, overseeing of construction activities and assistance to the contracting authority.

Provisions for paid leave take into account the effects of the French Supreme Court ruling of 13 September 2023 (n°22-17.340, n°22-17.638, n°22-10.529).

The average number of employees can be broken down as follows:

2024

2023 28,174

29,292

Average number of employees

5.2 Termination benefits 5.2.1 Description of the various benefits END-OF-CAREER INDEMNITIES IN FRANCE The Group offers in France end-of-career indemnities to employees entitled to assert their right to retire. Benefit paid is in the form of a capital in months of salary based on seniority within the Group at the date of the retirement leave. Amount paid varies from one Group company to another depending on the applicable collective agreements and or internal agreements. In the event of payment of this retirement indemnity at the initiative of the employee, the employer bears employer contributions, applicable from the first euro. This cost borne by the French companies of the Group is taken into account in the estimate of social commitments relating to end-of career indemnity plans. The following benefits apply: Aéroports de Paris SA An internal agreement grants several months of base salary according to the number of working years at the entity at the retirement date: u from 1 to 10 years: 1 month per year of seniority; u from 11 to 20 years: ½ month per year of seniority; u 21 year and above: ¼ month per year of seniority. ADP International, Sysdream Applicable collective agreement is the one from technical design offices (“syntec”): the compensation paid corresponds: u after 5 years of service with the company: to one fifth of the monthly reference salary per year of service on the retirement date. HubOne The applicable collective agreement is the one from telecommunication branch: the compensation paid depends on the annual reference salary and the number of years of service in the company on the retirement date:

DEPARTURE INDEMNITIES OUTSIDE FRANCE TAV Airports and AIG

TAV Airports companies in Turkey: the labor legislation in force grants lump sum indemnities for employees attached to entities operating in Turkey. Social commitment is measured when these indemnities are paid to employees with at least one year of seniority, as part of retirement, death, and end of concession. This allowance corresponds to one month of reference salary per year of service; this salary is legally capped. AIG in Jordan: there are two schemes: u the first provides for an indemnity paid on retirement, death, or departure from the company. This allowance varies according to two sub-populations: one corresponds to one month of reference salary per year of service until the age of 60, the other per year of service from the age of 60. Employer contributions borne by the employer are considered in estimating social commitment; u the second provides for an indemnity paid on retirement only. This corresponds to 0.5 months of reference salary per year of service at the time of retirement. The reference salary is capped at JOD 5,000 and the retirement indemnity is capped at JOD 80,000. This indemnity is not subject to employer charges. OTHER INDEMNITIES Beyond end-of-career indemnities, other benefits granted by Aéroports de Paris SA are subject to an estimate: u health coverage plan: the company helps finance contributions relating to two mutual insurance policies covering closed populations of former employees who are currently retired. The estimated social commitment includes any taxes borne by the company, as well as any future increases caused by rising medical costs; u pre-retirement scheme: this scheme consists of paying a replacement income over a temporary period preceding the retirement of firefighters. This scheme remains open to active firefighters, subject to meeting all the conditions of the scheme regulations. Employers' social charges and the 50% Fillon tax are considered in the estimate of social commitment; u a supplementary pension plan, which has an insurance contract to cover the payment of pensions of the population of employees who are beneficiaries of the PARDA early retirement plan. For this plan, the Fillon tax on annuities is applicable (at 32% for settlements occurring after 1 January 2013) and is considered in the calculation of the commitment. The insurance contract is with BNP Paribas Cardif; u long service award benefit: the company awards its employees with the aeronautical work medal of honor.

u 10 to 19 years: 1/5 from annual salary; u 20 to 29 years: 2/5 from annual salary; u 30 years and above: 3/5 from annual salary.

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UNIVERSAL REGISTRATION DOCUMENT 2024 w AÉROPORTS DE PARIS