Universal Registration Document 2024

FINANCIAL INFORMATION 6

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

NOTE 6 PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND INVESTMENT PROPERTY 6.1 Intangible assets

Intangible assets include: u airports operation rights (see note 6.1.1); u goodwill generated by business combinations in accordance with the principles outlined in note 3.1; u patents and licenses; u contractual relationships; u computer software; u right of way servitudes.

The identifiable intangible assets acquired in a business combination are measured at fair value at the transfer of control date. Intangible assets acquired or produced outside of a business combination are measured initially at their historic cost in accordance in accordance with IAS 38, Intangible assets. Intangible assets are depreciated using the straight-line method according to their estimated useful life and estimated traffic. Intangible assets are detailed as follows:

Software

4 to 10 years 4 to 10 years

Patent and licenses

Airport operation right (1)

Concession agreement period and traffic

Right of use

15 years

1

See note 6.1.1.

lntangible assets are detailed as follows:

Non-current assets in progress, related advances and prepayments

Airport operation right (2)

Goodwill (1)

Software

Other

Total 4,288

(in millions of euros)

Gross value

289 (71) 218

3,328 (924) 2,404

431

197

43

Accumulated amortisation and impairment

(345)

(86)

–

(1,426) 2,862

Carrying amount as at 1 Jan. 2024

86

111

43 28

Purchases

– – –

9

8

3

48

Amortisation

(172)

(37)

(8)

– – – – –

(217)

Impairment net of reversals Changes in consolidation scope

89

(1)

14

102 322

233

–

1 1 1

88

Translation adjustments

11

60

5 – –

77

Effects of IAS 29 – Hyperinflation Transfers to and from other headings Carrying amount as at 31 Dec. 2024

– –

– 3

1

42

(26)

19

462 536 (74)

2,393 3,429

101

213

45 45

3,214 4,792 (1,578)

Gross value

482

300 (87)

Accumulated amortisation and impairment

(1,036)

(381)

–

1 See note 6.1.2. 2 See note 6.1.1.

The amounts recorded on the “Changes in consolidation scope” line correspond mainly to the acquisitions of Paris Experience Group and the Extime PS group (see note 2 Significant events).

589

UNIVERSAL REGISTRATION DOCUMENT 2024 w AÉROPORTS DE PARIS