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

Capitalised production which amounts to €46 million (down of €1 million), represents mainly internal cost related to employees who are involved in construction projects of the company assets including studies, overseeing of construction activities and assistance to the contracting authority. Salaries and wages include the partial activity compensation used by the Group due to traffic decrease.

Faced with the extent of the health crisis linked to Covid-19, Aéroports de Paris SA and several of its subsidiaries have still opting for partial operations 1 and benefit fully of the financial compensation mechanism proposed by the French government. At the end of December 2021, this financial compensation amounted to €32 million.

The average number of employees can be broken down as follows:

2021

2020

Average number of employees

25,720

24,447

If employees for Almaty were taken into account on a full year basis, the average number of employees would have been 25,754 for 2021.

5.2 Post-employment employee benefits and other long-term obligations 5.2.1 Description of the various benefits A. END-OF-CAREER INDEMNITIES

HubOne The appl icable col lective agreement is the one from telecommunication branch: the compensation paid depends on the annual reference salary and the number of years of service

The Group offers in France end-of-career indemnities to employees entitled to assert their right to retire. Benefit paid is in the form of a capital in months of salary based on seniority within the Group at the date of the retirement leave. Amount paid varies from one Group company to another depending on the applicable collective agreements and or internal agreements. This indemnity cannot be less than the legal retirement indemnity in the event of departure at the initiative of the employee in number of months of gross average salary: ◆ from 10 to 14 years: 1/5 months; ◆ from 15 to 19 ans: 1 month;

in the company on the retirement date: ◆ 10 to 19 years: 1/5 from annual salary; ◆ 20 to 29 years: 2/5 from annual salary; ◆ 30 years and more: 3/5 from annual salary.

In the event of payment of this retirement indemnity at the initiative of the employee, the employer bears employer contributions, applicable from the first euro. This cost borne by the French companies of the Group is taken into account in the estimate of social commitments relating to end-of-career indemnity plans. Change of method due to IFRIC 19 on Hubone’s post-employment benefits is non-significant for the group and generate €2 million of gain. TAV Airports and AIG TAV Airports companies in Turkey: the labor legislation in force grants lump sum indemnities for employees attached to entities operating in Turkey. Social commitment is measured when these indemnities are paid to employees with at least one year of seniority, as part of retirement, death, and end of concession. This allowance corresponds to one month of reference salary per year of service; this salary is legally capped. Société AIG Jordanie: this is an indemnity paid in the event of retirement, death or departure from the company. This allowance varies according to two sub-populations: one corresponds to

◆ from 20 to 29 years: 1.5 months; ◆ 30 years and more: 2 months. Aéroports de Paris SA

An internal agreement grants a number of months of base salary according to the number of working years at the entity at the retirement date:

◆ from 1 to 9 tears: 1 month per year of seniority; ◆ from 10 to 19 years: ½ month per year of seniority; ◆ 20 ans and: ¼ month per year of seniority. ADP Ingénierie, ADP International, Sysdream

Applicable collective agreement is the one from technical design offices (“syntec”): the compensation paid corresponds, after 5 years of service with the company, to one fifth of the monthly reference salary per year of service on the retirement date.

1 The partial activity is a tool for preventing economic layoffs, making it possible to keep employees in employment in order to maintain or even strengthen their skills when their company is facing economic difficulties.

316

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