Universal Registration Document 2024

6 FINANCIAL INFORMATION

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2024

Accounting treatment of the merger between GIL and GAL (See Notes 2.1.6 “Significant Events – Merger between GIL and GAL” and 4.9 “Investment in equity-accounted entities” to the consolidated financial statements)

Risk identified

Our response

On July 25, 2024, the merger between GMR Airport Ltd (GAL), then 49% owned by Groupe ADP, and GMR Airport Infrastructure Ltd (GIL) became effective. Groupe ADP now holds an economic interest of 45.7% in GMR Airports, the merged entity of GAL (formerly equity-accounted) and GIL (its listed holding company), comprising listed ordinary shares and convertible bonds into ordinary shares. Management analyzed the governance rights and concluded that Groupe ADP has significant influence over GMR Airports, which is therefore accounted for using the equity method in Groupe ADP’s consolidated financial statements. Indeed, Groupe ADP holds extended governance rights over GMR Airports, through a shareholders’ agreement, similar to those previously held in GAL. As the majority of GIL’s fair value was attributable to GAL, Groupe ADP Management considered that the merger does not constitute an exchange of substantially different securities. Consequently, the financial impact of the merger corresponds to the listing service cost, measured as the fair value of GIL’s net assets excluding GAL as of the merger date, and the 3.3% dilution in GAL’s net assets. The impact of the transaction resulted in a non-cash charge of €398 million, recognized in the share of profit or loss of equity accounted entities. We consider the accounting treatment of the merger between GAL and GIL to be a key audit matter, due to (i) the level of judgment involved, (ii) the significant impact on the share of profit or loss of equity-accounted entities, and (iii) the assumptions used to measure the fair value of GIL’s assets and liabilities excluding GAL.

Our work mainly consisted of: u reviewing the documentation and agreements related to this transaction, especially the shareholders’ agreement; u examining the method used by Groupe ADP to determine the accounting impacts and assessing its compliance with applicable IFRS; u evaluating the methodology applied for identifying the assets and liabilities of GIL and valuing them at fair value, involving valuation specialists within our audit team. Finally, we assessed the appropriateness of the disclosures provided in the notes to the consolidated financial statements.

Specific Verifications We have also performed, in accordance with professional standards applicable in France, the specific verifications required by laws and regulations of the information relating to the Group given in the Board of Directors’ management report. We have no matters to report as to its fair presentation and its consistency with the consolidated financial statements. Report on Other Legal and Regulatory Requirements Format of preparation of the consolidated financial statements intended to be included in the annual financial report We have also verified, in accordance with the professional standard applicable in France relating to the procedures performed by statutory auditors regarding the annual and consolidated financial statements prepared in the European single electronic format, that the preparation of the consolidated financial statements intended to be included in the annual financial report mentioned in Article L. 451-1-2, I of the French Monetary and Financial Code (Code monétaire et financier) , prepared under the Chairman and Chief Executive Officer’s responsibility, complies with the single electronic format defined in Commission Delegated Regulation (EU) No. 2019/815 of 17 December 2018. Regarding consolidated financial statements, our work includes verifying that the tagging thereof complies with the format defined in the above-mentioned regulation. On the basis of our work, we conclude that the preparation of the consolidated financial statements intended to be included in the annual financial report complies, in all material respects, with the European single electronic format. We have no responsibility to verify that the consolidated financial statements that will ultimately be included by your Company in the annual financial report filed with the AMF (Autorité des marchés financiers) agree with those on which we have performed our work. Appointment of the Statutory Auditors DELOITTE & ASSOCIES et ENRST & YOUNG Audit were appointed as statutory auditors of Aéroports de Paris by your annual general meeting held on May 18, 2015. As at December 31, 2024, we were in the tenth year of total uninterrupted engagement. Previously, ERNST & YOUNG et Autres and ERNST & YOUNG Audit, members of the EY international network, were statutory auditors of the Company from 2009 to 2014 and 2003 to 2008, respectively.

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AÉROPORTS DE PARIS w UNIVERSAL REGISTRATION DOCUMENT 2024