ADP // 2021 Universal Registration Document

F I NANC I AL I NFORMAT I ON

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2021

NOTE 6 INTANGIBLE ASSETS, TANGIBLE ASSETS AND INVESTMENT PROPERTY

6.1 Intangible assets

Intangible assets include: ◆ airports operation rights (see note 6.1.1); ◆ goodwill generated by business combinations in accordance with the principles outlined in note 3.1; ◆ patents and licenses; ◆ contractual relationships; ◆ computer software;

◆ right of way servitudes. The identifiable intangible assets acquired in a business combination are measured at fair value at the transfer of control date. Intangible assets acquired or produced outside of a business combination are measured initially at their historic cost in accordance in accordance with IAS 38, Intangible assets.

Intangible assets are depreciated using the straight-line method according to their estimated useful life and estimated traffic:

Software

4 to 10 years

Patent and licenses

4 to 10 years

Concession agreement period and traffic

Airport operation right 1 Right of way servitudes

15 years

1 See note 6.1.1.

6

Intangible assets are detailed as follows:

Fixed assets in progress, related advances & prepayments

Airport operation right 2

Total 3,934 (1,139) 2,795

Goodwill 1

Software

Other

(in millions of euros)

Gross value

206 (59)

2,970 (573) 2,397

414

314

30

Accumulated amortisation & depreciation Carrying amount as at 1 January 2021

(317)

(190)

-

147

97

124

30

Purchases

-

8

5

1

16

30

Amortisation

(1) 72

(74)

(34)

(5)

- - -

(114)

Changes in consolidation scope

77 84 58

- -

- -

149

Translation adjustments

5

89 59

Transfers to and from other headings Carrying amount as at 31 December 2021

(1)

19

(2) 118 313

(15)

221 284 (63)

2,550 3,233 (683)

87

31 31

3,007 4,300 (1,293)

Gross value

439

Accumulated amortisation & depreciation

(352)

(195)

-

1 See note 6.1.2. 2 See note 6.1.1.

The net amount of transfers from other headings relates mainly to reclassification of Turkish concession extensions and to the assets reclassification in progress as intangible assets.

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