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

the organization of Aéroports de Paris SA to the lasting decrease of the activity, to the evolution of the company as well as to the reduction of the workforce following the implementation of the Collective Bargaining Agreement. It should make it possible to secure operational continuity, preserve skills, support the RCC while respecting commitments in terms of employment, and meet the Group’s challenges by strengthening its integration, agility, efficiency and sustainability. Other operating expenses In 2021, current operating expenses increased by €222 million mainly as a result of an increase of external services (relative to infrastructure re-opening), an increase of consumed purchases since traffic recovery, offset by a decrease in property tax (-48 million) linked to production tax reform. Goodwill, intangible and tangible fixed assets AIRPORT CONCESSIONS OPERATING RIGHT’S DEPRECIATION As concession operating rights are amortized on the basis of traffic forecasts, the corresponding depreciation expenses increased compared to 2020. They amounted to €74 million in 2021 against €44 million in 2020 over the same period. IMPAIRMENT OF GROUP’S ASSETS Due to the impairment losses recognized at 31 December 2020 and traffic forecasts which remain particularly uncertain since the fall in air traffic in March 2020, impairment tests were carried out on the assets of the Paris platforms representing a single cash-generating unit, as well as only on the following Group concessionaires and service companies: AIG, TAV Bodrum, TAV Gazipasa, TAV Tunisia, and TAV Macedonia. These tests did not lead to the recognition of depreciation as of 31 December 2021. Investments in associate and joint ventures INVESTMENTS IN INTERNATIONAL AIRPORTS Impairment tests have been carried out to investments in associate and joint ventures such as GMR Airports Ltd, Antalya, Ravinala Airport and ATU. These tests did lead to the recognition of recovery around €24million as of 31 December 2021. (see note 4.9.1 and note 9.5.3). CDG EXPRESS On 9 November 2020, the Montreuil Administrative Court ruled that the project’s environmental permit was partially cancelled with regard to the exemption from the ban on harming protected species and their natural habitats. The State, the CDG Express Infrastructure Manager and SNCF Réseau have appealed this judgment and have also requested a stay of execution from the Paris Administrative Court of Appeal. On 18 March 2021, the Paris Administrative Court of Appeal issued a stay of execution of the 9 November 2020 judgment. As a result, since the beginning of April 2021, work has been able to resume progressively. The Group is now awaiting the Court of Appeal’s decision on the merits in the coming months.

The drop in air traffic since the brutal decrease of air traffic in 2020 presented here before caused material impacts on the Group’s consolidated financial position and in particular on: ◆ revenues; ◆ staff expenses; ◆ other operating expenses;

◆ goodwill, intangible and tangible fixed assets; ◆ investments in associate and joint ventures; ◆ trade receivables and other current assets; ◆ Group’s net financial debt. Revenues

Groupe ADP’s revenues as of 31 December 2021 amount to €2,777 million and increase by 29.9% in comparison to 31 December 2020. This increase is mainly due to traffic recovery (cf. note 4.2). Staff expenses The partial shutdown at Aéroports de Paris SA, which was initiated on 23 March 2020 as a result of the decline in activity and the closure of infrastructure, has been extended until 30 June 2021. 87% of ADP employees were affected by partial activity during the first half of 2021, resulting in a reduction in staff expenses. These measures were not renewed during the second half. Aéroports de Paris SA has concluded an agreement with all the representative trade unions for a Collective Bargaining Agreement in 2020 (RCC). This agreement, validated by the Regional Directorate for Business, Competition, Consumption, Labor and Employment (DIRECCTE) on 17 December 2020, sets the maximum number of voluntary departures at 1,150, of which 700 will not be replaced. The first departures from the company began at the end of March 2021. At the end of December 2021, the maximum number of departures has been reached. In addition, the Plan for the Adaptation of Employment Contracts (PACT) and the standards applicable to the employees of Aéroports de Paris SA was the subject of a consultation of the Social and Economic Committee on 21 May 2021 andwas approved by the Interdepartmental Regional Directorate for the Economy, Employment, Labour and Solidarity (DRIEETS) on 23 June 2021. This plan, which does not aim to eliminate positions, provides for salary moderation measures starting in September 2021, framed by a guarantee limiting the reduction in compensation, preserving the main elements of compensation (base salary, seniority, salary progression and benefits). An agreement signed with the majority of the representative trade unions on 13 July 2021 sets out the terms and conditions for implementing this plan. If employee refuse, they will leave the company and will be replaced. Provisions for retirement plans net of reversals for employee benefits amounted to €208 million at the end of 2020 and will now amount to €133 million at the end of 2021 (see note 10). Finally, an information and consultation procedure with the Social and Economic Committee with a view to reorganizing the company was initiated in May 2021. This project aims at adapting

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