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

5.3.1 Breakdown of obligations under the various benefits Breakdown of obligations is detailed below:

Post-employment, termination and other long term employee benefits

Additional retirement

Long service medals

Total as at 31/12/2021

Health cover

Termination benefits

Retirement Plan

Total as at 31/12/2020

benefits PARDA

(in millions of euros)

Net Defined Benefit Asset / (Liability) as of the Prior Period End Date Cost / (Profit) Recognised in P&L (excl Reimbursement Rights) Cost / (Profit) Recognised in P&L (excl Reimbursement Rights) Curtailment 2 Actuarial Gain / (Loss) Recognised in OCI (excl Reimbursement Rights) 1 Disbursements Paid Directly by the Employer Acquisition / Divestiture Currency (Gain) / Loss Net Defined Benefit (Asset) / Liability as of the Period End Date Defined Benefit Obligation as of the Prior Period End Date Interest Cost on the DBO Net Actuarial (Gain) / Loss Disbursements from Plan Assets Disbursements Directly Paid by the Employer Current Service Cost Employer Contributions

332

37

19

46

313

1

748

525

25

2

5

-

-

-

32

26

(18)

(5)

-

-

(56)

-

(79)

208

(21)

(5)

- -

(5)

- -

- -

(31)

9

-

(1)

-

(1)

(2)

(4)

- - -

(1)

(3)

- - -

- - -

(8)

(13)

-

- -

- -

-

-

(7)

(7)

(5)

307

28

23

38

257

1

654

748

332

37

19

46

313

1

748

525

22

2

5

- -

31

- - -

60

32

3

-

- -

- -

3

5 9

(21)

(5)

(5)

(31)

-

(1)

-

-

-

-

(1)

(2)

(4)

-

(1)

(3)

-

-

(8)

(13)

Past Service Cost - Plan Amendments Past Service Cost - Curtailments 2

2

-

-

-

-

-

2

3

(18)

(5)

-

-

(87)

-

(110)

208

Other past Service Cost - Curtailments Acquisition / Divestiture Currency (Gain) / Loss Defined Benefit Obligation as of the Period End Date

(2)

- - -

- - -

- - -

- - -

- - -

(2)

(14)

-

-

-

(7)

(7)

(5)

307 748 1 The 2021 total actuarial loss on pension obligation is mainly due to the increase of the discount rate in France and Turkey and modification of concession end date in Turkey. Furthermore, 2021 experience gains and losses (database updates) are mainly due to employees departures more important than expected through turnover hypothesis. 2 See note 10. 28 23 38 257 1 654

318

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