Universal Registration Document 2024

6 FINANCIAL INFORMATION

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

5.3 Termination benefits Changes in the provisions set aside under the RCC, the employment contract adaptation plan (PACT), as follows: u the RCC provision carried by ADP SA at 31 December 2024, amounts to €28 million net, i.e. , a variation of €34 million compared with 31 December 2023 (€62 million), corresponding mainly to payments made over the period;

u the provision for the PACT (Plan d’Adaptation des Contrats de Travail) at ADP SA amounted to €8 million at 31 December 2024, compared with €10 million at 31 December 2023.

5.3.1 Breakdown of obligations under the various benefits Breakdown of obligations is detailed below:

Post-employment, termination and other long term employee benefits

Additional retirement

Long service medals

Departure indemnities

Health cover

Termination benefits

Total as at 31 Dec. 2024

Total as at 31 Dec. 2023

benefits PARDA

(in millions of euros)

Net defined benefit obligation (asset) – opening Expense/(income) recognised in profit or loss (excl. reimbursement rights) Expense/(income) recognised in the period – Curtailments Actuarial gain/(loss) recognised in OCI (1) Benefits paid directly by the employer Acquisitions/Disposals Currency gain/(loss) Net defined benefit obligation (asset) – closing

309

1

29

27

71

1

438

442

32

-

6

1

-

-

39

31

(2)

-

-

-

(36)

-

(38)

(45)

8

1

(1)

-

-

-

8

25

(6)

- - -

(1)

(3)

- - 1

- - -

(10)

(8)

-

- -

- -

-

2

(2)

(1)

(9)

339

2

33

25

36

1

436

438

Net defined benefit obligation – opening Current service cost

309

1

29

27

71

1 - - -

438

442

19 13

6

1 - -

- - -

26

33

Interest cost on the DBO Net actuarial (gain)/loss Benefits paid directly by the employer Past service cost - Plan amendments

- 1

-

13

12

8

(1)

8

25

(6)

-

(1)

(3)

-

-

(10)

(8)

-

-

-

-

-

-

-

(4)

Past service cost - Curtailments

(2)

-

-

-

-

-

(2)

(3)

Other past service cost - Curtailments Acquisitions/Disposals Currency gain/(Loss)

- -

- - -

- - -

- - -

(36)

- - -

(36)

(52)

- 1

-

2

(2)

(1)

(9)

Net defined benefit obligation – closing

339

2

33

25

36

1

436

438

1 The total actuarial gains and losses generated on the commitment in 2024 are partly due to the increase in the discount rate, offset by the slight fall in long-term inflation for France. In addition, the actuarial experience gains and losses generated this year in Turkey are mainly due to updates to the "minimum wage" and "maximum wage" as well as to employee movements.

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AÉROPORTS DE PARIS w UNIVERSAL REGISTRATION DOCUMENT 2024