ADP // 2021 Universal Registration Document

F I NANC I AL I NFORMAT I ON

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2021

Breakdown by category of financial instrument Fair value

Hedging derivatives

Cash flow hedge

Fair value hedge

Equity instr. - FV through P&L

Fair value option 1

As at 31 Dec. 2020

Amortised cost

Trading 2

(in millions of euros)

Other non-current financial assets

374

- - - - - - - - - - -

3

61

310

- - - - - - - - - - - - -

- - - - - - - - - - -

Contract assets Trade receivables Other receivables 3

5

- - -

- - - - - - - - - - -

5

567 354

567 354

Other current financial assets Cash and cash equivalents TOTAL FINANCIAL ASSETS

169

4

165

3,463 4,932 9,370

3,463 3,463

-

-

7 2

61

1,401 9,311

Non-current debt Contract liabilities

57

4

- - -

4

Trade payables

682

682

1,278 1,598

1,278 1,596 12,871

Other debts and other non-current liabilities 3

Current debt

2 4

TOTAL FINANCIAL LIABILITIES

12,932

57

1 Identified as such at the outset. 2 Classified as held for trading purposes.

3 Other receivables and other debts exclude all accounts which do not constitute, within the terms of IAS 32, contractual rights and obligations, such as tax and social security debts or receivables. Other receivables include the current portion (€195 million) of DHMI compensation corresponding to the end of the TAV Istanbul concession.

6

In the scope of the determination of fair value of derivatives, the credit valuation adjustment (CVA) was computed as of 31 December 2021 audits impact was assessed as non-significant.

9.5.2 Fair value hierarchy

Fair value hierarchy IFRS 13, “Fair Value Measurement”, establishes a fair value hierarchy and distinguishes three levels: ◆ level 1: fair value based on quoted prices for the same instrument in an active market (without modification or repackaging). This level mainly applies to marketable securities whose prices are reported by the French Financial Markets Authority ( Autorité des marchés financiers );

◆ level 2: fair value based on quoted prices for similar assets or liabilities and valuation techniques whose major data are based on observable market data. This level mainly applies to derivative instruments whose values are provided by Bloomberg; ◆ level 3: fair value based on valuation techniques whose major data are not all based on observable market data. This level is used for equity securities issued by TAV Tunisia.

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