Universal Registration Document 2024

FINANCIAL INFORMATION 6

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

The characteristics of the Group's main borrowings and debt are detailed below:

Nominal value in currency (in millions)

Fixed rate/ Variable rate

Remaining capital to be paid

Book value as at 31 Dec. 2024

Fair value as at 31 Dec. 2024

Interest rate as per contract (2)

Term (1)

Currency

(in millions of euros)

Aéroports de Paris SA Bond

EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR USD EUR EUR USD USD EUR EUR EUR

1,500 2030 1,000 2026 800 2034 750 2032 750 2029 600 2028 500 2025 500 2027 500 2031 500 2038

2.750% 2.125% 1.125% 1.500% 1.000% 2.750% 1.500% 1.000% 3.375% 2.125%

Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed

1,500 1,000

1,482

1,568 1,003

Bond Bond Bond Bond Bond Bond Bond Bond Bond

996 791 741 741 597 500 499 498 495 227 386 234 175 158 150 168 175

800 750 750 600 500 500 500 500 227 386 234 179 158 155 170 175

723 715 723 620 504 483 543 486 229 459 270 223 201 200 179

Bank loans Bank loans

227

2025 EUR3M+0.2000% Variable

250 2038 EUR3M+0.3520% Variable

TAV Airports Bond

400 2028

8.500%

Fixed

Bank loans Bank loans Bank loans Bank loans Bank loans Bank loans Bank loans

234 2034 EUR6M+3,000% Variable

179 165 161

2032 EUR6M+5,500% Variable 2036 SOFR+4,500% Variable 2036 SOFR+4,500% Variable

170 2037 EUR6M+3,500% Variable

212 110 113

85

2037 EUR6M+4,2000% Variable

85 96

84 96

154

2031

EUR6M+4,500% Variable

TOTAL

9,193

9,564

1 The difference between the initial nominal value and the remaining capital is linked to the amortisation of certain loans. 2 For the other loans contracted by ADP SA and the bank loans contracted by AIG and TAV Airports, the interest rate shown corresponds to the contractually defined interest rate. For information, at 31 December 2024, the indices are as follows: 3M EUR 2.714; 6M EUR 2.568; SOFR 4.49.

9.5 Financial instruments

non - financial asset or liability, the cumulative changes in the fair value of a hedging instrument formerly recognised through shareholders' equity are included in the initial valuation of the asset or liability in question; u if the derivative instrument is designated as a fair value hedge, changes in the value of the instrument and of the hedged item are recognised in the income statement in the same period; u a hedge of a net investment in a foreign entity receives the same accounting treatment as a cash flow hedge. Changes in the fair value of the hedging instrument are recognised in equity, for the effective portion of the hedging relationship, whereas changes in connection with the ineffective part of the hedge are recognised in net finance costs. When the investment in the foreign entity is sold, all changes in the fair value of the hedging instrument previously recognised through equity are transferred to the income statement. Hedge accounting is applicable if the hedging relationship is clearly defined and documented when it is set up and if the effectiveness of the hedging relationship is demonstrated prospectively and retrospectively at the initial date and at each subsequent closing period, to ensure that an economic relationship exists between the hedged item and hedging instrument.

Derivative financial instruments To manage interest rate and currency risk, the Group uses derivative financial instruments, including interest rate swaps and cross-currency swaps backed by bond issues and bank loans. Interest rate swaps are initially and subsequently valued in the statement of financial position at their fair value through the income statement. Changes in the fair value of derivative instruments are recognised through the income statement, with the exception of particular cases in respect of hedge accounting set out below. Where a financial instrument can be qualified for hedge accounting, it is valued and accounted for in accordance with hedge accounting criteria contained in IFRS 9: u if the derivative is designated as a cash flow hedge, changes in the value of the effective portion of the derivative are recorded in other elements of the comprehensive income statement and are presented in fair value reserves within equity capital. They are taken to the income statement when the hedged item is itself recognised in the income statement. Conversely, the ineffective portion of the derivative is recognised directly in the income statement. Where the hedged transaction is a future debt issue, the reclassification to the income statement is carried out over the term of the debt issue, once the issue has taken place. When the forecasted transaction leads to the recognition of a

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UNIVERSAL REGISTRATION DOCUMENT 2024 w AÉROPORTS DE PARIS