Universal Registration Document 2024

FINANCIAL INFORMATION 6

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

The flows explaining the change in the provision are as follows:

Present value of employee benefit obligation

Fair value of plan assets

Net actuarial liability

(in millions of euros) As at 1 Jan. 2023

442

- - - - - - - - - - - - - - - - - -

442

Service costs for the period

33

33

Interest costs

12

12

Actuarial gain/(loss) in the period

25

25

Reduction/curtailment

(56)

(56)

Reduction/curtailment / Termination benefits

(3)

(3)

Change in consolidation scope Payments to beneficiaries

2

2

(8) (9)

(8) (9)

Other changes

As at 31 Dec. 2023

438

438

Service costs for the period

26

26

Interest costs

13

13

Actuarial gain/(loss) in the period

8

8

Reduction/curtailment

(36)

(36)

Reduction/curtailment / Termination benefits

(2)

(2)

Cash flows: Payments to beneficiaries

(10)

(10)

Other changes

(1)

(1)

As at 31 Dec. 2024

436

436

5.3.2 Assumptions and sensitivity analysis The main assumptions excluded pension plans used are as follows:

As at 31 Dec. 2024

France

Turkey 28.00 % 23.70 % 24.70 %

Jordan

Discount rate / Expected rate of return on plan assets

3.30 % 2.00 %

5.60 %

Inflation rate

N/A

Salary increase rate (inflation included) Future increase in health care expenses

2.00% - 3.85%

3.20 %

2.00 %

N/A

N/A

Average retirement age

64 years

50 - 55 years

55 - 60 years

As at 31 Dec. 2023

France

Turkey 23.68 % 20.00 % 21.00 %

Jordan

Discount rate / Expected rate of return on plan assets

3.20 % 2.10 %

5.60 %

Inflation rate

N/A

Salary increase rate (inflation included) Future increase in health care expenses

2.30% - 4.15%

3.20 %

2.10 %

N/A

N/A

50 - 55 years (1)

Average retirement age

64 - 65 years

55 - 60 years

1 The average retirement age takes into account Turkey’s pension reform in 2023.

For the rates used in France: The rate used for discounting the commitment is representative of the rate of return for first-class bonds in euros with duration comparable to those of the commitments involved (weighted average duration of 12.5 years).

Mortality assumptions used are those defined by: u mortality tables of men/women INSEE prospective 2007-2060 on the service period of beneficiaries; and u generational tables of men/women TGH05-TGF-05 on the annuity phase.

587

UNIVERSAL REGISTRATION DOCUMENT 2024 w AÉROPORTS DE PARIS