Universal Registration Document 2024

FINANCIAL INFORMATION 6

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

The table below presents temporary differences that will give rise to the recognition in the future of an income tax liability or a tax credit.

As at 31 Dec. 2024 As at 31 Dec. 2023

Change

(in millions of euros)

Employee profit sharing expense

(21)

(11)

(10) (19) (17)

Provisions for employee benefit obligations

(362)

(343)

Other non-deductible provisions

(63) (14)

(46) (14)

Acquisition cost of securities investments

-

Amortisation of equity investment acquisition costs Deductible expenses for the period on subsequent periods

14

11

3

(446)

(404)

(42)

Other prepaid income

12 12 71

(12) (12)

24 24

Subsequent years' income taxed during the year

FEDEX

-

71 61

Tax-driven provisions

1,450

1,389

Other expenses deducted in advance Deducted charges of subsequent periods TOTAL TEMPORARY DIFFERENCES

-

1

(1) 131 113

1,521 1,087

1,390

974

Future income tax liability estimated at €281 million as at 31 December 2024 (€252 million as at 31 December 2023). This valuation was carried out at the 25.83% tax rate.

NOTE 6 NOTES TO THE BALANCE SHEET

6.1 Fixed assets

Inter-caption

As at 31 Dec. 2023 Increase Decrease

transfers As at 31 Dec. 2024

(in millions of euros)

Concessions and similar rights, patents, licences, brands, procedures, and similar rights and values

320 320

- - - - - - - - -

(4) (4) (2)

26 26

342 342

Intangible assets

Land

52 38 38

-

50

Land development

-

3

41

Buildings

(95)

801

14,925

Buildings on third party land Industrial plant and equipment

3

-

-

3

186 337

(4) (2)

32 34

214 369

Other property, plant and equipment Property, plant and equipment

14 831 1 207

(103)

870

15,602

Fixed assets in progress

778

- -

(862)

1,117

Advances on fixed assets suppliers

12

-

(7)

5

TOTAL

16 370 778 (107)

27

17,066

Main investments during the year The investments made during 2024 amounted to €778 million. The main investments in 2024 were as follows: u at Paris-Charles de Gaulle Airport: u the commercial area of the hospitality lounge, with the aim of providing a commercial offer specifically for VIP passengers; u the project to extend the rainwater discharge pipe into the Marne river at Paris-Charles de Gaulle airport; u the project to autonomise, rehabilitate and upgrade the Fedex H4 aircraft hangar in line with applicable regulations; u the Tri-Correspondance-Nord (TCN) project, which consists in pooling the standard 3 short-correspondence baggage sorting system at Terminals 2A, 2C and 2D at Paris-Charles de Gaulle airport;

u the creation of a geothermal electric heating and cooling facility (CFTE); u the acquisition of 11 state-of-the-art snowploughs; u an overhaul of the rainwater process throughout the Seine catchment area; u the project to install drone detection equipment to improve safety and security at Paris-Charles de Gaulle; u the creation of the Grand Est Nord - AGEN areas; u the structural rehabilitation and renovation of Parc CD; u continued work on the station to prepare for the CDG Express rail link, including the reconfiguration of the CDG2 station to accommodate the CDG Express. u at Paris-Orly Airport: u the renovation of runway 2; u the regulatory replacement of standard EDS 2 with standard EDS 3 for Orly 4's groups of registration banks 40 to 42;;

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UNIVERSAL REGISTRATION DOCUMENT 2024 w AÉROPORTS DE PARIS