Universal Registration Document 2024

6 FINANCIAL INFORMATION

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

NOTE 15 CONTINGENT LIABILITIES

In accordance with IAS 37 Provisions, contingent liabilities are defined as: u a potential obligation that arises from past events and whose existence will be confirmed only by the occurrence or non- occurrence of one or more uncertain future events not wholly within the control of the Group; or u a present obligation that arises from past events but is not recognised because: u it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation, or u the amount of the obligation cannot be measured with sufficient reliability.

In the ordinary course of its business, Groupe ADP is involved in a certain number of judicial and arbitral proceedings. The Group is also subject to certain claims and lawsuits which fall outside the scope of the ordinary course of its business. The amount of provisions made is based on Groupe ADP's assessment of the level of risk on a case-by-case basis and depends on its assessment of the basis for the claims, the stage of the proceedings and the arguments in its defense, it being specified that the occurrence of events during proceedings may lead to a reappraisal of the risk at any moment.

The main disputes and arbitration proceedings presented below are accounted for as contingent liabilities: u a dispute is pending in Turkish courts regarding the rate of withholding tax applied to dividends paid by a Turkish subsidiary; u a number of airline trade associations have applied to the Conseil d'Etat for the annulment of decision no. 2024-001 of 18 January 2024 of the French Transport Regulatory Authority ( Autorité de régulation des transports ) concerning the application for approval of airport charge tariffs applicable to the airports of Paris-Charles de Gaulle, Paris-Orly and Paris-Le Bourget since 1 April 2024. No date has yet been set for the hearing.

NOTE 16 SUBSEQUENT EVENTS

None.

NOTE 17 STATUTORY AUDITORS’ FEES

The amounts of Statutory Auditors’ fees recorded are as follows:

As at 31 Dec. 2024

As at 31 Dec. 2023

DELOITTE

EY

DELOITTE

EY 812

(in thousands of euros)

Parent company

990 1,510

883 240

938

Fully consolidated subsidiaries

1,333

249

Audit, certification, inspection of individual and consolidated financial statements

2,500

1,123

2,271

1,061

Parent company

265 265

295 295 190

– –

– –

Certification of sustainability information (CSRD)

Parent company

83 99

13

176 142 318

Fully consolidated subsidiaries

28

776 789

Non-audit services

182

218

TOTAL

2,947

1,636

3,060

1,379

At 31 December 2024, services other than the certification of accounts concern mainly: u the review of environmental, social and societal information; u various certificates and due diligences on transaction projects.

634

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