Universal Registration Document 2024

6 FINANCIAL INFORMATION

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

The table below shows the sensitivity of the commitment to the main actuarial assumptions:

Impact on present value of obligation at 31/12/2024

Impact on present value of obligation at 31/12/2024

High assumption

Low assumption

(In millions of euros)

Change in medical costs

-1.00 % -0.50 % - 1 year -0.50 %

(2)

1.00 % 0.50 %

2

Discount rate / Expected rate of return on plan assets

18

(17)

Mortality rate

2

+ 1 year

(2)

Salary increase rate (inflation included)

(16)

0.50 %

17

Impact on present value of obligation at 31/12/2023

Impact on present value of obligation at 31/12/2023

High assumption

Low assumption

(In millions of euros)

Change in medical costs

-1.00 % -0.50 % - 1 year -0.50 %

(2)

1.00 % 0.50 %

3

Discount rate / Expected rate of return on plan assets

18

(16)

Mortality rate

2

+ 1 year

(2)

Salary increase rate (inflation included)

(16)

0.50 %

17

5.4 Free share plan The impact of this plan on income is a negative €1 million at 31 December 2024 and cumulatively a negative €14 million since the start of the free share plan in 2023.

5.5 Provisions for employee benefits on the statement of financial position Movements in provisions for employee benefit obligations during the year were as follows:

2024

2023

(in millions of euros)

Provisions as at 1 January

438

442

Increases

39 24

47 22

Operating allowances Financial allowances

15

15 10

Provision for non-recurring items

-

Decreases

(41) (38)

(51) (49)

Provisions used

Recognition of actuarial net gains Reduction / curtailment / change

8

25

(10)

(18)

Other changes

(1)

(9)

Provisions at 31 December

436 397

438 396

Non-current portion

Current portion

39

42

ACTUARIAL GAINS AND LOSSES Actuarial losses of €8 million recognised in other comprehensive income in 2024 are mainly due to changes in Turkish minimum and maximum salaries and to changes in

the population for Turkish plans (incoming/outgoing beneficiaries). These losses are partially offset by the revised financial assumptions for France and Turkey.

5.5.1 Best estimate of the contributions to be paid The amount of contributions that the Group believes will need to be paid for defined benefits plans in respect of 2024 is not material.

588

AÉROPORTS DE PARIS w UNIVERSAL REGISTRATION DOCUMENT 2024