Universal Registration Document 2024

6 FINANCIAL INFORMATION

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

5.6 Personnel costs

2024 (402) (162)

2023 (370) (145)

(in millions of euros)

Salaries

Social security expenses Profit-sharing bonus

(12) (19) (17)

(8)

Social and Economic Committee

(18) (15)

Other employee expenses

PERSONNEL COSTS

(612)

(556)

Employee benefit costs amounted to €612 million at 31 December 2024, up €56 million on the previous year. This increase is mainly due to general and individual increases, Other effects of the increase are as follows: u an upward trend in headcount, linked to recruitment since 2023;.

u a three-year profit-sharing agreement was signed in 2022; u other personnel expenses include the PEG/PERCOL contribution, as well as meals for Aéroports de Paris SA employees taken outside the restaurants managed by the CSE.

5.7 Operating depreciations, amortisations and reversals

2024

2023

Additions

Reversals

Additions

Reversals

(in millions of euros) Intangible assets

(26)

-

(26) (515)

- -

Property, plant and equipment

(553)

2

Impairment of assets

(2)

1

-

10

Amortisation, depreciation and impairment of assets

(581) (14) (29) (43)

3

(541) (15) (49) (64)

10

Provisions for risks

14

6

Provisions for expenses

36 50

10 16

Provisions for risks and expenses

Trade receivables

(8) (8)

8 8

(7) (7)

5 5

Depreciation of receivables

TOTAL

(632)

61

(611)

32

Net charges to depreciation, amortization and operating provisions amounted to €571 million, compared with a net charge of €579 million in 2023. They concern: u amortisation, depreciation and impairment of assets €578 million (see note 6.1);

u provisions for liabilities and expenses €7 million. Provisions for liabilities and charges amount to €43 million and mainly include provisions for employee benefit commitments of €29 million (see note 6.8).

5.8 Financial income and expense Financial income in 2024 amounted to €240 million and includes:

2024

2023

(in millions of euros)

Income from investments and other investment securities

17

5

Swap interest income Other financial income

42

35 99

567 626 (161)

Financial income Interest on loans

139

(160) (130) (290)

Other financial expenses

(225) (386)

Financial expenses

Net financial income (expense)

240

(151)

658

AÉROPORTS DE PARIS w UNIVERSAL REGISTRATION DOCUMENT 2024