Universal Registration Document 2024

6 FINANCIAL INFORMATION

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

5.9 Non-recurring income

2024

2023

(in millions of euros)

Accelerated depreciation write-off Other non-recurring income from assets Non-recurring income from assets

63

71

3,343 3,406

116

187

Reversal of provisions for liabilities and expenses

36

48

Other non-recurring income Sundry exceptional income

1

1

37

49

Non-recurring income

3,443 (125) (1,099) (1,224)

236 (119) (76) (195)

Accelerated depreciation expenses Other non-recurring expenses on assets Non-recurring expenses on assets

Provisions for non-recurring liabilities and expenses

-

(11)

Other non-recurring expenses

(29) (29)

(38) (49)

Non-recurring expenses Non-recurring income

(1,253)

(244)

NET NON-RECURRING INCOME

2,190

(8)

Non-recurring income of €2,190 million mainly comprises: u net capital gains on disposals of equity investments amounting to €2,693 million, including a €2,672 million capital gain on GMR Airports Limited shares (see note 1), a €31 million capital gain on Extime Travel shares (see note 1), and a €10 million capital loss on the sale of EPIGO shares;

u impairment losses of €473 million recognised on equity investments to reflect the market value of GMR Airports Limited at the reporting date; u net reversals of accelerated depreciation €61 million, mainly relating to property, plant and equipment; u reversals of freehold assets at the Paris-Charles de Gaulle platform for €27 million.

5.10 Income tax Breakdown of income tax

Net income excluding profit sharing

Income before tax

Taxes (234)

(in millions of euros)

Current result

1,053 2,190

819

Non-recurring income Tax consolidation revenue

-

2,190

- -

4

4

Carry back of deficits

-

-

TOTAL (EXCLUDING PROFIT SHARING)

3,243

(230)

3,013

In 2024, the tax consolidation group, of which Aéroports de Paris is the head, recorded taxable income of €900 million (as a reminder, the balance of losses carried forward was fully allocated in 2022). The €234 million income tax expense is shown net of the €5 million in tax credits and reductions generated for the year.

Aéroports de Paris does not recognise deferred tax in its statutory financial statements.

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AÉROPORTS DE PARIS w UNIVERSAL REGISTRATION DOCUMENT 2024