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
6.1 .7 STATUTORY AUDITORS’ REPORT ON THE ANNUAL FINANCIAL STATEMENTS
To the Aéroports de Paris Annual General Meeting of Shareholders,
Opinion In compliance with the engagement entrusted to us by the Annual General Meeting of, we have audited the accompanying consolidated financial statements of Aéroports de Paris for the year ended 31 December 2021. In our opinion, the consolidated financial statements give a true and fair view for the whole, consisting of the persons and entities included in the consolidation, of the assets and liabilities, of the financial position and of the results of operations for the year ended in accordance with the IFRS standards as adopted by the European Union. The audit opinion expressed above is consistent with our report to the Audit and Risk Committee. We conducted our audit in accordance with professional standards applicable in France. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our responsibilities under those standards are further described in the “Statutory Auditors’ Responsibilities for the Audit of the Consolidated Financial Statements” section of our report. INDEPENDENCE We conducted our audit engagement in compliance with the independence rules provided for in the French Commercial Code and the French Code of Ethics (Code de déontologie) for Statutory Auditors for the period from 1 January 2021 to the date of issue of our report and specifically we did not provide any prohibited services referred to in article 5, paragraph 1 of Regulation (EU) No. 537/2014. Basis for Opinion AUDIT FRAMEWORK
Justification of Assessments – Key Audit Matters
The global Covid-19 pandemic has created unusual circumstances for the preparation and audit of this year’s financial statements. The crisis and the exceptional measures implemented under the health state of emergency have resulted in many consequences for companies, particularly for their business activities and financing, and in terms of increased uncertainty about their future prospects. Some of the measures, such as travel restrictions and remote work, have also had an impact on the internal organisation of companies and the implementation of audits. It is in this complex and evolving context that, pursuant to the provisions of articles L. 823-9 and R. 823-7 of the French Commercial Code relating to the justification of our assessments, we bring to your attention the key audit matters relating to the risks of material misstatement which, in our professional judgement, were the most important for the audit of the consolidated financial statements for the financial year, as well as our responses to these risks. These assessments are made in the context of the audit of the consolidated financial statements taken as a whole and the formation of our opinion expressed above. We do not express an opinion on these consolidated financial statements taken in isolation.
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AÉROPORTS DE PAR I S / UN I VERSAL REG I STRAT I ON DOCUMENT 202 1
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