ADP // 2021 Universal Registration Document

F I NANC I AL I NFORMAT I ON 6 GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2021

1.3 Accounting policies Adopted IFRS as endorsed by the EU

◆ the measurement of the fair value of assets acquired and liabilities assumed in the context of a business combination; ◆ the qualification and valuation of employee benefits (retirement plans, other post-employment benefits and termination benefits) (see note 5); ◆ the information given in the notes on the fair value of investment properties (see note 6.3.2); ◆ assessment of provisions for risks and litigation (see note 8); ◆ the valuation of capitalized tax loss carryforwards (see note 11); ◆ measurement of trade receivables (see note 4.4). In addition to the use of estimates, the Group’s Management has used judgment when certain accounting issues are not dealt with precisely by the standards or interpretations in force. The Group has exercised its judgement in particular for: ◆ analyze and assess control (see note 3.1); ◆ determine whether any agreements contain leases (see note 6.2.1). 1.2 Environmental policy The year 2021 marks the end of the 2016-2021 environmental policy, which had strong ambitions in terms of controlling energy consumption, reducing CO 2 emissions and local pollutants, controlling water consumption, reducing and recovery of waste, preservation of biodiversity and land use, and sustainable construction. By way of illustration, the internal CO 2 emissions of Paris-Charles de Gaulle, Paris-Orly and Paris-Le Bourget decreased by 63% in absolute value in 2019 (before the start of the covid-19 crisis) compared to 2009. In 2022, the Group is embarking on a new policy, whose markers are an environmental ambition beyond the scope of direct responsibility, an expansion beyond the impact in operation (life cycle), and an inclusive logic with the territories. This new environmental policy covers 23 Groupe ADP airports. The four strategic axes of this policy are as follows: ◆ aim for operations with zero impact with compensation) on the environment, aiming for carbon neutrality by 2030 for all signatory airports; ◆ actively participate in the environmental transition in the aviation sector and in particular offer airside solutions. For example, Paris Aéroport is already preparing for the arrival of sustainable alternative fuels and hydrogen aircraft to enable the advent of carbon-free aviation by the middle of the century; ◆ promote the integration of each airport into a system of local resources: by favoring short circuits, by encouraging the circular economy and by developing the production of resources on site (geothermal heating network, solar panels, etc.); ◆ reduce the environmental footprint of airport development and development projects (sober design, low-carbon construction and renovation of infrastructure and buildings). Among the key commitments of this new policy, the Group’s ambition is to become a carbon-neutral territory by 2050. The Group already takes these environmental objectives into account when defining future investments.

The Group’s financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union as at 31 December 2021. These standards are available on the European Commission’s web site at the following address: http://ec.europa.eu/finance/company-reporting/ifrs-financial statements/index_en.htm These accounting principles do not differ from the International Financial Reporting Standards issued by the IASB, insofar as the standards and interpretations published by the IASBB, but have not yet been approved by the European Union, do not have any significant impact on the consolidated financial statements of Groupe ADP. Standards, amendments and interpretations that have been endorsed by the EU and mandatory effective on January the 1 st , 2021 The amendments of mandatory application standards from 1 January 2021 and not applied early are as follows: Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 as part of the reform of benchmark interest rates. These amendments applicable on 1 January 2021, complement those published in 2019 and aim to help companies provide investors with useful information on the effects of the reform in their financial statements. Amendments mentioned above do not have a significant impact on the Group’s consolidated financial statements. Decisions taken by IFRS IC in 2021 and applied by the Group In May 2021, the IASB (International Accounting Standards Board) validated the position taken by the IFRS Interpretation Committee (IFRS IC) through the Agenda Decision “Attributing Benefit to Periods of Service (IAS 19 Employee Benefits)”. The Agenda Decision, relating to a defined benefit plan conditioning the granting of a benefit both on the basis of seniority, for a maximum amount capped and on the fact that a member of staff is employed by the entity upon reaching retirement age, concludes that an entity should allocate benefit entitlements each year between: ◆ the date from which each year of service counts for the acquisition of benefit rights, i.e. the date before which the services rendered by the member of staff affect neither the amount nor the due date benefits; and ◆ the date on which the additional services rendered cease to generate rights to significant additional benefits under the plan, other than what could result from future salary increases. The Group has applied these requirements, which have no significant impact on the Group’s consolidated financial statements.

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