ADP // 2021 Universal Registration Document

F I NANC I AL I NFORMAT I ON

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2021

6.1 .6 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

// DETAILES SUMMARY OF THE NOTES TO THE COMPANY FINANCIAL STATEMENTS

NOTE 1 BASIS OF PREPARATION OF

NOTE 11 INCOME TAX

350

CONSOLIDATED FINANCIAL STATEMENTS

289

NOTE 12 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED ACTIVITIES

NOTE 2 SIGNIFICANT EVENTS

291

353

NOTE 3

SCOPE OF CONSOLIDATION

298

NOTE 13 CASH AND CASH EQUIVALENTS AND CASH FLOWS

354

NOTE 4 INFORMATION CONCERNING THE GROUP’S OPERATING ACTIVITIES

300

NOTE 14 RELATED PARTIES DISCLOSURE

358

NOTE 5 COST OF EMPLOYEE BENEFITS

315

NOTE 15 OFF-BALANCE SHEET COMMITMENTS

361

NOTE 6 INTANGIBLE ASSETS, TANGIBLE ASSETS AND INVESTMENT PROPERTY

321

NOTE 16 LITIGATIONS, LEGAL AND ARBITRATION PROCEEDINGS

363

NOTE 7 EQUITY AND EARNINGS PER SHARE

330

NOTE 17 SUBSEQUENT EVENTS

364

NOTE 8 OTHER PROVISIONS AND OTHER NON-CURRENT LIABILITIES

332

NOTE 18 AUDITOR’S FEES

364

NOTE 9 FINANCING 333 NOTE 10 OTHER OPERATING INCOME AND EXPENSES 350

6

NOTE 19 SCOPE OF CONSOLIDATION

AND NON-CONSOLIDATED COMPANIES

365

NOTE 1 BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS

1.1

Basis of preparation of financial statements

Statement of compliance The group’s financial statements at 31 December 2021 were approved by the Board of Directors on 16 February 2022. They will be submitted for approval by the shareholders during the Annual General Meeting to be held on 17 May 2022. Aéroports de Paris SA is a company domiciled in France. The group’s shares have been traded on the Paris stock exchange since 2006 and are currently listed on Euronext Paris Compartiment A. The consolidated financial statements include the financial statements of Aéroports de Paris SA and its subsidiaries as of December 31 st , or an interim situation on that date. With regard to the financial statements of GMR Airports Ltd closed on March 31 st , in accordance with IAS 28.33-34, the Group uses the situation as of September 30 and takes into account the significant effects between this date and December 31 st . The consolidated financial statements currency is euro. The values in the tables are in millions of euros. The use of rounded figures may sometimes leads to an insignificant gap on the totals or the variations.

Basis for the preparation of the financial statements

Preparing financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions which affect the application of accounting policies and the amounts of assets and liabilities, income and expenses or disclosures in the notes. These estimates and judgments are made on the basis of past experience, information available at the reporting date in particular the context of the COVID-19 crisis, which makes it difficult to formulate hypotheses, in particular for traffic recovery with situations that may vary depending on the geography of our assets. Estimated amounts may differ from present values depending on assumptions and information available. Significant estimates used for the preparation of the consolidated financial statements mainly relate to: ◆ the assessment of the recoverable value of intangible and tangible fixed assets and investment properties (see note 6) and other non-current assets, in particular equity-accounted investments (see note 4.9), and non-consolidated shares (see note 9), in the context of the COVID-19 crisis which makes it difficult to assume the resumption of traffic recovery;

289

AÉROPORTS DE PAR I S / UN I VERSAL REG I STRAT I ON DOCUMENT 202 1