Universal Registration Document 2024

FINANCIAL INFORMATION 6

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

11.4 Deferred tax assets and liabilities broken down by category

As at 31 Dec. 2024 As at 31 Dec. 2023

(in millions of euros)

In respect of deductible temporary differences Employee benefit obligation

111 22

112

Tax loss carryforward - other entities Provisions and accrued liabilities

16 16

12

Finance leases

2

2

Investment incentives Lease liabilities IFRS 16

37 39 30

23

19 12

Effects of IAS 29 - Hyperinflation

Other

91

97

For taxable temporary differences Accelerated tax depreciation and other tax-driven provisions Property and equipment, airport operation rights and intangible assets

(375) (133) (149)

(359)

(111) (90)

Purchase Price Allocation Loans and borrowings

(6)

(6)

Derivatives

(20) (36) (71)

(10) (17) (68)

Leasehold rights of use IFRS 16

Other

NET DEFERRED TAX ASSETS (LIABILITIES)

(446)

(364)

11.5 Table of changes in deferred tax assets and liabilities Deferred tax assets and liabilities evolved as follows between the beginning and the end of the period:

Net amount (1)

Assets

Liabilities

(in millions of euros) As at 1 Jan. 2024

52

416

(364)

Amount recognised directly through equity on employee benefit obligations Amount recognised directly through equity on fair value change

2

– 5

2

1

(4)

Amounts recognised for the period

19

58

(39)

Translation adjustments

(1)

8

(9)

Changes in consolidation scope

–

32

(32)

As at 31 Dec. 2024

73

519

(446)

1 The amounts of deferred tax assets and liabilities are presented net for each taxable entity (IAS 12.74).

11.6 Current tax assets and liabilities Current tax assets correspond to the amount to be recovered from the tax authorities. Current tax liabilities correspond to the

amounts remaining to be paid to these authorities. These tax assets and liabilities appear as follows:

As at 31 Dec. 2024 As at 31 Dec. 2023

(in millions of euros)

Current tax assets Aéroports de Paris SA and tax-consolidated companies

–

15 21

Other consolidated entities

30 30

TOTAL

36

Current tax liabilities

– –

Aéroports de Paris SA and tax-consolidated companies

7 9

Other consolidated entities

16 16

TOTAL

16

Contingent tax assets or liabilities are mentioned in note 15.

623

UNIVERSAL REGISTRATION DOCUMENT 2024 w AÉROPORTS DE PARIS