Universal Registration Document 2024

FINANCIAL INFORMATION 6

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

As at 31 Dec. 2023

Non-current

portion Current portion

(in millions of euros)

Equity instruments - fair value through P&L

99

99

–

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

1,492

1,258

234

984

954

30 30

Receivables and current accounts with associates (before impairment) (1) Impairment on receivables and current accounts with Other receivables and accrued interest related to investments

1,232 (248)

1,202 (248)

–

1

–

1

Other financial assets

507

304

203

Receivables, as lessor, in respect of finance leases

119 65

115 65

4

Derivative financial instruments

–

TOTAL

1,775

1,537

238

1

Mainly GMR.

NOTE 10 OTHER NON-RECURRING OPERATING INCOME AND EXPENSES

Other non-recurring operating income and expenses are significant and non-recurrent items at the level of the Group's consolidated performance. This may involve the disposal of assets or activities, costs incurred related to a business combination, goodwill impairment, restructuring costs or costs related to a one-off operation.

At 31 December 2024, other non-recurring operating income and expenses represent €9 million and mainly concern the PACT and RCC severance plans, which will be phased out by 2027. At 31 December 2023, other non-recurring operating income and expenses represented net income of €4 million and mainly comprised the positive €19 million impact of the Extime Food and Beverage Paris share transactions (Retail and Services segment) and the negative €15 million impact of payment made in connection with the Public Interest Judicial Agreement (CJIP), signed in November 2023 by ADP Ingénierie (International segment).

ADP Ingénierie, a Groupe ADP company, has agreed with the Parquet national financier (PNF) to put an end to the investigations it was the subject of in connection with certain contracts concluded by ADP Ingénierie in Libya in 2007 and 2008, and in the Emirate of Fujaïrah in 2011. The investigations into these contracts had, in each case, begun following a spontaneous disclosure by ADP Ingénierie, starting in 2013.

NOTE 11 INCOME TAX

The income tax covers domestic and foreign taxes which are based on taxable profits and taxes payable on dividends distributed by subsidiaries and associates and joint ventures. Groupe ADP believes that the Company value-added contribution (Cotisation sur la Valeur Ajoutée des Entreprises - CVAE) cannot be considered to be an income tax. Therefore, this contribution is recorded in

Tertiaire, Hôtels Aéroportuaires, Hologarde, Extime Food & Beverage, Dahlia Propco and ADP Immobilier Logistique. Deferred taxes correspond to future tax expense or income of the company. It is determined using to the balance sheet liability method. This consists in applying to all temporary differences between the tax bases of assets and liabilities and their carrying amounts, the income tax rates that have been voted or almost voted applicable when the temporary differences will be reversed. Deferred tax assets are only recognised when it is probable that the taxable entity in question will have sufficient future taxable income against which the deductible temporary differences, tax loss carryforward or tax credits can be offset. Non-recognised deferred tax assets are revalued at the end of each accounting period and are recognised to the extent that it has become probable that a future profit will allow them to be recovered. Current and deferred tax assets and liabilities determined in this way are recognised in return of profit or loss unless they relate to items that are recognised directly in equity, in which case they are recognised in equity or other comprehensive income.

operating expenses. Income taxes include:

u current tax expense or profit; and u deferred tax expense or profit.

Current tax is the amount of income tax due to the profit payable or receivable from the tax authorities with regard to taxable income or tax loss from a given financial year. Such amounts are recognised respectively in current liabilities or current assets in the statement of financial position. Income taxes are calculated for each entity or taxable unit. In France, the tax consolidation Group headed by the parent company Aéroports de Paris SA includes fourteen French subsidiaries in which the parent company, directly or indirectly, holds over 95%: ADP Immobilier, ADP Immobilier Industriel, Hub One, Sysdream, ADP International, ADP Invest, ADPAS, ADPM3, ADP Immobilier

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UNIVERSAL REGISTRATION DOCUMENT 2024 w AÉROPORTS DE PARIS