ADP // 2021 Universal Registration Document

F I NANC I AL I NFORMAT I ON

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2021

5.3 Termination benefits The Covid-19 pandemic crisis lead to reorganization plans mainly in three entities: Aéroports de Paris SA, ADP Ingénierie and SDA. Aéroports de Paris SA has concluded with all the representative trade unions an agreement for Collective Bargaining Breaks 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. Aéroports de Paris is committed to ensuring that no forced departures for economic reasons take place until 1 January 2022. Four reasons for leaving were authorized: ◆ retirement for employees with full pension rights; ◆ end-of-career departures, with a maximum duration of 4 years; ◆ departures as part of the creation or takeover of a business; ◆ departures as part of the search for a new job. The cost of this plan has been updated as of 31 December 2021 on the basis of eligible employees and takes into account the remaining commitments. In 2020, it was evaluated taking into account the number of departures in each category according to the wishes expressed at the time. In addition, Aéroports de Paris SA has implemented an Adjustment plan for employment contracts (PACT) and standards applicable to Aéroports de Paris SA employees were the subject of a consultation by the Social and Economic Committee on 21 May 2021 and was approved by the interdepartmental regional office of the economy, employment, labour and solidarity (DRIEETS) on 23 June 2021. This plan, which does not aim to eliminate positions, provides from September 2021 salary moderation measures, framed by a guarantee limiting the reduction in remuneration, preserving the main elements of remuneration (base salary, seniority, salary increase and social benefits). An agreement signed with the majority of the representative trade unions on 13 July 2021 makes it possible to specify the methods for implementing this plan. Following their refusal of these measures, employees will be asked to leave the company and will be replaced.

one month of reference salary per year of service until the age of 60, the other per year of service from the age of 60. Employer contributions borne by the employer are taken into account in estimating social commitment. B. OTHER OBLIGATIONS Beyond end-of-career indemnities, other benefits granted by Aéroports de Paris SA are subject to an estimate: ◆ health coverage plan: the company helps finance contributions relating to two mutual insurance policies covering closed populations of former employees who are currently retired. The estimated social commitment includes any taxes borne by the company, as well as any future increases caused by rising medical costs; ◆ pre-retirement scheme: this scheme consists of paying a replacement income over a temporary period preceding the retirement of firefighters. This scheme remains open to active firefighters, subject to meeting all the conditions of the scheme regulations. Employers’ social charges and the 50% Fillon tax are taken into account in the estimate of social commitment; ◆ two additional retirement plans: these are life retirement annuity plans for all employees and beneficiaries of the PARDA plan separately. The company has insurance contracts to support the payment of these annuities and has organized the closure of these systems to new entrants from July 2019, as well as the crystallization of rights as of 31 December 2019 in accordance with the Ordinance No. 2019-697 of 3 July 2019. The Fillon tax on premiums paid into the insurer’s collective fund (24%) for the scheme concerning all employees, and the tax on annuities paid by the insurer (32% for liquidations occurring after 1 January 2013) for the second plan are taken into account in the estimate of the social commitment. The current defined benefit pension plan (Article 39) was terminated on 1 April 2021, thereby opening a period of negotiation with the representative trade unions. This life annuity plan is of an additional type and concerns all employees. Negotiations must be completed by 30 June 2022; ◆ long service award benefit: the company awards its employees with the aeronautical work medal of honor.

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