Universal Registration Document 2024

FINANCIAL INFORMATION 6

COMPANY FINANCIAL STATEMENTS OF AEROPORTS DE PARIS SA AT 31 DECEMBER 2024

u other services amounted to €151 million in 2024, compared with €131 million in 2023, an increase of 15% (+ €20 million), due to a €10 million increase in reception services as a result of the reopening of infrastructures and an ambitious service quality policy, a 3-million-euro increase in security services (contract price review and service quality objective) and a 2-million-euro increase in winter services due to the weather; u maintenance and repairs amount to €186 million in 2024, compared with €171 million in 2023, representing an increase of 9% (+€15 million), due to a €6 million increase linked to the opening of new infrastructures, a €5 million increase linked to the 2024 Olympic and

Paralympic Games, a €3 million increase aimed at improving operational robustness, and a €1 million increase following the revision of contract prices for electromechanical equipment; u other external services and expenses amounted to €212 million in 2024, compared with €176 million in 2023, an increase of 20% (€36 million), mainly reflecting a €29 million increase in advertising and marketing in connection with the 2024 Olympic Games partnership. External personnel costs amounted to €6 million in 2024, compared with €3 million in 2023, up 100% (€3 million), due to additional staff for the 2024 Games.

5.5 Taxes other than income taxes

2024 (131) (80) (37) (60) (25) (30) (363)

2023

(in millions of euros)

Long-distance infrastructure tax

-

Property tax

(87) (36) (56) (22) (21)

Territorial financial contribution

Non-refundable VAT on safety expenditure

Tax on earnings

Other taxes

TAXES OTHER THAN INCOME TAXES

(223)

Duties and taxes increased by 63% for a total of €363 million at 31 December 2024: u the long-distance transport infrastructure tax shown in the financial statements amounted to €131 million. This tax was introduced by article 100 of French finance law no. 2023-1322 of 29 December 2023 on the application of the 2024 Finance Act, and codified in articles L.425-1 to L.425-20 of the French Tax Code on Goods and Services (Code des impositions des biens et services). This tax applies to companies with an average level of profitability as assessed for all businesses in excess of 10% over the previous seven years, excluding the two highest and two lowest profitability years during this period. This tax, which amounts to 4.6% of revenue subject to VAT (less a deductible of €120 million), is not deductible from taxable income; u property tax fell by €7 million as a result of the tax rebates granted further to the decision of the Versailles Administrative Court of Appeal to cancel the location coefficients for the municipality of Tremblay-en-France for 2019 to 2023 (€13 million positive impact), the effect of which was partly offset by the annual remeasurement of tax bases to take account of inflation;

u the €1 million decrease in the territorial financial contribution is mainly due to the 25% reduction in the CVAE tax rate from 0.375% to 0.28%; u non-refundable VAT on safety expenditure increased by €4 million, mainly due to the increase in security expenses linked to the increase in traffic. u other taxes mainly include: u the sewerage taxes for €8 million, u the tax on offices in Ile de France for €7 million, u the DGAC fee for €6 million; u the Social Solidarity Contribution for €4 million; u the tax on parking surfaces for €3 million.

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UNIVERSAL REGISTRATION DOCUMENT 2024 w AÉROPORTS DE PARIS