Universal Registration Document 2024

6 FINANCIAL INFORMATION

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

NOTE 13 RELATED PARTIES

In accordance with IAS 24, the Group discloses the following related parties: u associated and jointly controlled companies; u the State, public institutions and State participations; and u its senior executives and shareholders.

Transactions with related parties are summarised as follows:

Associates and jointly controlled companies

State or state participations

Other related parties

Total Group

2024

2023

2024 1,474

2023 1,419

2024

2023

2024 1,846

2023 1,732

(in millions of euros)

Revenue

137

138

235

175

External expenses (inc. purchases of non-current assets)

146

132 100

31

21

366

319

543

472 102 559

Financial assets Other assets (1) Financial liabilities Other liabilities (1)

95

–

–

–

2

95

17

12

532

526

27

21

576 130 661

–

–

–

–

130 293

137 329

137 712

82

70

286

313

1

See note 13.2.1, ”Relations with the French State".

13.1 Relations with associated or jointly controlled companies 13.1.1 Retail joint ventures

As part of the development of commercial activities, Aéroports de Paris SA, Extime Food & Beverage Paris and the company EPIGO, sign agreements permitting these companies to operate within Paris-Orly and Paris-Charles de Gaulle airports.

Transactions between Aéroports de Paris SA and this company relate to: u fees collected under the operational rights granted by Aéroports de Paris SA; and u rents for the occupation of sales areas. Similarly, TAV Airports and ATU concluded contracts allowing ATU to operate retail shops within its airport platforms. u three tripartite agreements finalised on 11 December 2020, 15 November 2021 and 18 July 2022 for 2020, 2021 and 2022, respectively. These agreements set the terms and conditions for the repayment of the advance paid by Agence France Trésor in respect of missions relating to safety, air transport security, and aircraft rescue and fire fighting concluded between Aéroports de Paris SA, the Ministry of the Economy (not signatory to the agreement), Agence France Trésor (AFT) and DGAC for a period of 10 years. Advances paid by Agence France Trésor to Aéroports de Paris SA amount to €121.8 million for 2020, €118.9 million for 2021 and €15 million for 2022. In accordance with the provisions of the 25 September 2020 law amending the 30 December 2009 law for the calculation of the airport safety and security tax, these amounts are included in the revenue base when paid and in the cost base when reimbursed for the calculation of said tax; u agreement for the provision of real estate properties, utilities (electricity, heating, water), services (telecommunications, material, administrative and intellectual assistance) and training to the Air Navigation Service Provider ("DSNA"). This agreement was concluded on 27 July 2007 for a term of 15 years renewable for the same period;

13.2 Relations with the French State and State participations 13.2.1 Relations with the French State

The French State holds 50.6% of the share capital of Aéroports de Paris SA and 58.6% of the voting rights as at 31 December 2024. Public authorities exercise control over Aéroports de Paris SA with regard to its status as a state-owned company and with regard to its duties, in particular its public service. In this respect, agreements are regularly concluded with the State. The most significant agreements are listed below: u relations with the Direction Générale de l'Aviation Civile (DGAC) – public service duties such as security, air transport safety and aircraft fire fighting and rescue missions carried out by Aéroports de Paris. The costs incurred in the performance of these duties are invoiced to Direction Générale de l'Aviation Civile (DGAC), which funds the airport tax charged to airlines to cover these costs. In 2024, revenue linked to airport security and safety amounted to €529 million (€492 million in 2023). As of 31 December 2024, the receivable from the DGAC amounts to €393 million and the advance from the Agence France Trésor presented on other payables amounts to €221 million;

628

AÉROPORTS DE PARIS w UNIVERSAL REGISTRATION DOCUMENT 2024