ADP // 2021 Universal Registration Document

F I NANC I AL I NFORMAT I ON 6 COMPANY FINANCIAL STATEMENTS AND NOTES OF AÉROPORTS DE PARIS SA AT 31 DECEMBER 2021

5.9 Extraordinary income

2021

2020

(in millions of euros)

Accelerated depreciation write-off

68

73

Other extraordinary income from assets Extraordinary income from assets

120 188

4

77 80

Reversal of provisions for liabilities and expenses

97

Other extraordinary income Sundry exceptional income

1

-

98

80

Extraordinary income

286

158

Accelerated depreciation expenses Other extraordinary expenses on assets Extraordinary expenses on assets

(109)

(98)

(39)

(31)

(148) (36) (66) (102) (250)

(129) (287)

Provisions for extraordinary liabilities and expenses

Other extraordinary expenses Sundry extraordinary expenses

-

(287) (417) (260)

Deducted charges of subsequent periods for the period

EXTRAORDINARY INCOME

36

In 2021, non-recurring income includes the acquisition of freehold assets at the Paris-Charles de Gaulle hub for an amount of nearly €109 million, including: ◆ a property complex identified as the “KS Building” (18,599 sq.m), occupied by Air France at the Roissy hub; ◆ a property complex used as a sorting center by La Poste (22,414 square meters); ◆ a freight station used as a sorting center (18,206 m 2 ) occupied by Chronopost;

◆ a complex of business warehouses (29,533 sq.m) occupied by the WFS group; ◆ a warehouse asset (10,890 sq.m) vacated by DSV. The accelerated depreciation expenses of €109 million relate mainly to property, plant and equipment. Charges to and reversals of provisions for liabilities and charges and other extraordinary expenses amounted to a net expense of €5 million, mainly represented by the company’s restructuring actions.

5.10 Income tax expenses / / BREAK DOWN OF TAX

Net income excluding profit sharing

Income before tax

Taxes

(in millions of euros)

Current result

(387)

6

(382)

Extraordinary income

36

-

36

Tax consolidation revenue

- -

1

1

Carry back of deficits

156 163

156

TOTAL (EXCLUDING PROFIT SHARING)

(351)

(189)

of 31 December 2021, which can be offset against the corporate income tax due by the tax consolidation group in respect of subsequent years, and which may be reimbursed, if it is not used, at the end of a 5-year period. Aéroports de Paris does not recognise deferred tax in its statutory financial statements.

In 2021, Aéroports de Paris SA, as the parent company of the tax consolidation group, has opted to carry back the overall deficit generated in respect of the 2020 financial year, in accordance with the terms and conditions set out in the amended Finance Act (LFR) for 2021. This €624 million loss has been fully offset against the 2019 taxable income, generating a carry back claim of €156 million as

390

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