Universal Registration Document 2024

6 FINANCIAL INFORMATION

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

Property, plant and equipment is detailed as follows:

Non-current assets in progress,

Land and improvements

Plant and equipment

Right of-use assets (1)

related advances and prepayments

of land Buildings

Other

Total 16,817

(in millions of euros)

Gross value

78

13,782

793

198

468

1,498

Accumulated depreciation and impairment

(22)

(7,187) 6,595

(569)

(78) 120

(301)

(4)

(8,161) 8,656

Carrying amount as at 1 Jan. 2024

56

224

167

1,494

Purchases

–

3

47 (5)

3 –

13

997

1,063

Disposals and write-offs

(2) (1)

(3)

(1)

–

(11)

Depreciation

(519)

(59)

(22)

(43)

(4)

(648)

Impairment net of reversals Changes in consolidation scope

– – – – 2

2 7

3 5 7 2

–

1

1

7

126

24

6 7

168

Translation adjustments

15

7 3

1

37 13 14

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

5

3

–

900

143 367 994

21

42

(1,094)

55 78

7,005 14,635

258 358

207 562

1,407

9,299 18,038

Gross value

1,411

Accumulated depreciation and impairment

(23)

(7,630)

(627)

(100)

(355)

(4) (8,739)

1

See note 6.3.1.

As at 31 December 2024, investments concern the following implemented items: u the commercial area of the hospitality lounge at Paris Charles de Gaullel; u several projects in connection with the creation of a new rail link at the Orly platform as part of the Grand Paris urban development plan; u regulatory compliance work on the eastern baggage sorting facilities (Tri Bagages Est) at Paris-Charles de Gaulle; u the renovation of runway 2 at Paris-Orly; u creation of the Grand Est Nord - AGEN areas at Paris- Charles de Gaulle; u the project to replace the roof of the central structure of T2E to guarantee the safety of goods and people at Paris Charles de Gaulle; u installation of drone detection equipment combined with a hypervision and low-altitude aerial surveillance system to improve aeronautical safety and security at Paris-Charles de Gaulle; u acquisition of eight hybrid electrothermal thermal de-icers.

Investments in property, plant and equipment amount to €1,063 million as at 31 December 2024, increasing by 9% compared to 31 December 2023. 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). The borrowing costs capitalised as of 31 December 2024 in according to IAS 23 revised amount to: u €19 million, based on an average capitalisation rate of 1.99%. This amount only concerns projects in progress for ADP SA; u €28 million for Almaty and Ankara based on an average capitalisation rate of respectively 9.62% and 6.38%.

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AÉROPORTS DE PARIS w UNIVERSAL REGISTRATION DOCUMENT 2024