Universal Registration Document 2024

6 FINANCIAL INFORMATION

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

NOTE 8 OTHER PROVISIONS AND OTHER CURRENT LIABILITIES 8.1 Other provisions

Other provisions set up by Groupe ADP concern essentially commercial and social litigation, as well as country and environmental risks. A provision is recognised as soon as a liability of uncertain timing or amount occurs. A provision is recognised when the three following conditions are satisfied: u the Group has a present legal or constructive obligation resulting from a past event;

u it is probable that future outflows of resources embodying economic benefits will be necessary to settle the obligation; u the amount of the obligation can be estimated reliably.

Other provisions evolved as follows:

Litigation and claims

Other provisions

Litigation and claims

Other provisions

2024

2023

(in millions of euros)

Provisions as at 1 January

32

55 23 23

87 29 29

28

34 39 39

62 48 48

Increases

6 6

9 9

Additions and other changes

Decreases

(14)

(34)

(48)

(5)

(18)

(23)

Other changes Provisions used

–

–

–

–

(9)

(9) (3) (11)

(9) (4)

(29)

(38)

(2) (3)

(1)

Provisions reversed

(4)

(8)

(8)

Decrease due to changes in consolidation scope

–

(1)

(1) (1) 68

– –

– –

– –

Other decreases

(1) 24

–

Provisions at 31 December

44 30

32 28

55

87 49 38

Non-current portion

21

51 17

21

Current portion

3

14

4

34

Provisions for disputes relate to various supplier, employee and commercial issues. Other provisions include in particular provisions for customer and supplier risks and the Group's commitments to offset the negative net financial position of investments in associates.

Information regarding provision for cost of employee benefits are disclosed in note 5. Information on contingent liabilities is disclosed in note 15.

8.2 Other non-current liabilities

Items presented as other non-current liabilities include: u investment subsidies. In compliance with the option offered by IAS 20, these subsidies are recorded as liabilities and are transferred to the income statement as the associated assets are amortised; u concession rent payable for concessions operated by TAV Airports; u revenue from contracts accounted as deferred income;

u advances and deposits on orders over one year; u debt related to the minority put option. In compliance with IAS 32, this debt is initially measured at the present value of the option exercise price. The counterpart of this debt is a decrease in the carrying value of the minority interest. The difference between the present value of the option exercise price and the carrying value is recorded in shareholder's equity - Group share under other reserves.

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