Universal Registration Document 2024

6 FINANCIAL INFORMATION

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

The anteriority of current receivables is as follows:

As at 31 Dec. 2024

Gross value

Net value

(in millions of euros)

Outstanding receivables

1,023

976

Due receivables:

from 1 to 30 days from 31 to 90 days from 91 to 180 days from 181 to 360 days more than 360 days

80 48 20

80 46

19

156 288

155 214

CURRENT LOANS AND RECEIVABLES (ACCORDING TO THE SCHEDULE - SEE § LIQUIDITY RISKS)

1,615

1,490

Receivables overdue by more than 360 days concern ADP SA’s DGAC ( Direction Générale de l’Aviation Civile ) receivable of €206 million, offset by an advance from Agence France Trésor of €221 million. The development of trade receivables is detailed in note 4.4. FINANCIAL INSTRUMENTS COMPENSATION

Derivatives contracts of the Group may include a compensation right if specific events occur such as a change in control or a credit event.

However, these contracts do not include any comprehensive compensation agreement conferring a legally enforceable right to compensate the financial instruments, nor collateralisation agreement.

The following table presents the book value of the assets and liabilities derivatives and the impact of the compensation agreement mentioned above, as of 31 December 2024

Effect of "other offsetting agreements" (that do not meet the offsetting criteria of IAS 32) (d)

Gross amounts recognised before offsetting (a)

Amounts that are set off in the statement of financial position (b)

Net amounts presented in the statement of financial position (c) = (a) - (b)

Financial instruments

Collateral fair value

Net exposure (c) - (d)

(in millions of euros)

Derivatives: interest rate swap Derivatives: currency swap Put options held on financial instruments TOTAL FINANCIAL ASSETS - DERIVATIVES Call options granted on financial instruments TOTAL FINANCIAL LIABILITIES - DERIVATIVES

47

– –

47

– –

– –

47

11

11

11

7

–

7

–

–

7

65

–

65

–

–

65

(530)

–

(530)

–

–

(530)

(530)

–

(530)

–

–

(530)

9.6 Other financial assets The amounts appearing on the statement of financial position as at 31 December 2024 and 31 December 2023 respectively are broken down as follows:

As at 31 Dec. 2024

Non-current

portion Current portion

(in millions of euros)

Equity instruments - fair value through P&L

145

145

–

Loans and receivables excluding finance leases receivables Receivables and current accounts with associates (1)

1,594 1,002 1,276 (274)

1,363

231

980

22 22

Receivables and current accounts with associates (before impairment) (1) Impairment on Receivables and current account from associates

1,254 (274)

–

Other financial assets

592

383

209

Receivables, as lessor, in respect of finance leases

118 65

115 65

3 –

Derivative financial instruments

TOTAL

1,922

1,688

234

1

Mainly GMR.

620

AÉROPORTS DE PARIS w UNIVERSAL REGISTRATION DOCUMENT 2024