ADP // 2021 Universal Registration Document

F I NANC I AL I NFORMAT I ON

COMPANY FINANCIAL STATEMENTS AND NOTES OF AÉROPORTS DE PARIS SA AT 31 DECEMBER 2021

5.5 Taxes other than income taxes

2021 (73) (21) (38)

2020 (122) (23) (35)

(in millions of euros)

Property tax

Territorial financial contribution

Non-refundable VAT on safety expenditure

Tax on earnings

(18) (19)

(15)

Other taxes

(28)

TAXES OTHER THAN INCOME TAXES

(169)

(223)

Duties and taxes decreased by 24% for a total of €169 million at 31 December 2021. ◆ the property tax decreased by €49 million following the entry into force in 2021 of the reform of production taxes, introducing a 50% reduction in the tax base for industrial premises (in principle, for Aéroports de Paris, the buildings it owns and operates directly); ◆ in terms of the Territorial financial contribution (CET), the decrease €2 million is mainly due to the cumulative effects of the above-mentioned reform ( i.e. the halving of (i) the CVAE and (ii) the CFE tax rates, as well as the lowering to 2% of the rate of capping the CET on value added), which offset the increase in value added between 2020 and 2021;

◆ non-refundable VAT on safety expenditure increased by €3 million, mainly due to the increase in security expenses linked to the increase in traffic; ◆ other taxes mainly include: 1. the tax on offices in Ile de France for €7 million, 2. the sewerage taxes for €5 million, 3. the DGAC fee for €3 million, 4. the Social Solidarity Contribution for €2 million, 5. the tax on parking surfaces for €2 million.

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5.6 Employee benefit costs

2021 (343) (120)

2020 (356) (126)

(in millions of euros)

Salaries

Social security expenses

Profit-sharing bonus

-

(5)

Economic and Social Committee Partial activity compensation Other employee expenses EMPLOYEE BENEFIT COSTS

(14)

(15)

16

46

(8)

(27)

(469)

(483)

Employee benefit costs amounted to €469 million as of 31 December 2021, an decrease of €14 million compared to the last year. ◆ with less partial activity than in 2020, personnel expenses for 2021 were impacted upward. This increase was largely offset by a decrease, particularly due to CCR departures during 2021 and the initial effects of the implementation of PACT in the last quarter; ◆ the compensation received for partial activity indemnity represents only the part of the reimbursement by the State of the indemnities paid to the employees;

◆ the Subsidies to the Economic and Social Committee (CSE), based on the payroll, have decreased, as have the reimbursements of operating costs for company restaurants operated by the CSE, which have also been affected by the partial activity; ◆ other employee expenses include in particular the PEE/ PERCO contribution, and the meals of Aéroports de Paris SA employees taken outside the restaurants managed by the works council, impacted by the effect of the partial activity and teleworking.

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