ADP // 2021 Universal Registration Document

F I NANC I AL I NFORMAT I ON

GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2021

11.6 Current tax assets and liabilities Current tax assets correspond to the amount to be recovered from the tax authorities. Current tax liabilities correspond to the amounts remaining to be paid to these authorities. These tax assets and liabilities appear as follows:

As at 31 Dec. 2021

As at 31 Dec. 2020

(in millions of euros)

Current tax assets Aéroports de Paris SA and tax-consolidated companies

166

69

Other consolidated entities

13

16

TOTAL

179

85

Current tax liabilities Aéroports de Paris SA and tax-consolidated companies

1

1

Other consolidated entities

7 8

7 8

TOTAL

Contingent tax assets or liabilities as of 31 December 2021 are mentioned in note 16.

NOTE 12 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED ACTIVITIES

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12.1 Net result of discontinued activities

In accordance with IFRS 5 “Non-current Assets Held for Sale and Discontinued Operations”, Groupe ADP discloses a single amount in the statement of comprehensive income on the line net income from discontinued operations, all components 1 that have been disposed by the Group (shutdown of operations) or which are classified as held for sale, and: ◆ represents a separate major line of business or geographical area of operations; ◆ is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations; or ◆ is a subsidiary acquired exclusively with a view to resale. For discontinued operations, this reclassification applies at the date the activity has been disposed.

1 By component is meant an element that comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity.

In the year of 2021, TAV Istanbul’s cash flow comes mainly from its operating activities linked to the compensation payment of DHMI for €195 million (See note 13.2.1) and its financing activities relating to the reimbursement of the loan of €176 million contracted in 2020 (See note 13.2.3).

In 31 December 2021, the net income from discontinued operations is related to the end of the Atatürk International Airport concession. Earnings per share from discontinued activities are disclosed in note 7.1.6.

12.2 Non-current assets held for sale

In accordance with IFRS 5 - “Non-current assets held for sale and discontinued operations”, assets or groups of assets held for sale are presented on a separate line in the statement of financial position. financial position and are valued and recognized at the lowest amount between their book value and their market value less the costs necessary to complete the sale. An asset is classified as assets held for sale only if: ◆ it is available for sale within 12 months; ◆ sale is highly probable.

Associates and joint ventures held for sale that fall within the scope of IFRS 5 are recognized as follows: ◆ the equity method, which consists of taking into account a share of the result of the associated company, is established from the date of classification of the securities as assets held for sale; ◆ the securities are then valued at the lower of their net book value and their fair value net of sale costs.

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