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

The table below presents temporary differences that will give rise to the recognition in the future of an income tax liability or a tax credit.

As at 31 Dec. 2021

As at 31 Dec. 2020

Change

(in millions of euros)

Provisions for employee benefit obligations

(330) (305)

(325) (316)

(5)

Other non-deductible provisions

12

Cost of studies and supervision of works (FEST)

-

(4)

4

Acquisition cost of securities investments

(14)

(24)

10

Amortization of securities investments acquisition costs

6

13

(7)

Option Lease Building (e.g. Lease)

(6)

(6)

-

Deductible expenses for the period on subsequent periods

(648)

(662)

16

FEDEX

71

71

-

Regulated provisions

1,284

1,243

41

Other expenses deducted in advance

-

-

-

Deducted charges of subsequent periods for the period

1,355

1,314

41

TOTAL TEMPORARY DIFFERENCES

707

652

55

of the tax group in future years. In addition, the impairment of intra-group current accounts recognized in fiscal year 2021 has been neutralized in determining overall taxable income. The reversal of these provisions for impairment will therefore have no effect on the Group’s future tax charge.

Future income tax liability estimated at €180 million as at 31 December 2021 (€168 million as at 31 December 2020). The valuation has taken into account a decrease in the tax rate at 25.83% in 2022. As of 31 December 2021, the tax group had a deficit carry-forward of €172 million. This deficit will be used to reduce the tax charge

6

NOTE 6 NOTES TO THE BALANCE SHEET

6.1 Fixed Assets

Transfers ti and from other headings

As at 31 Dec. 2021

As at 31 Dec. 2020

Increase

Decrease

(in millions of euros)

Concessions and similar rights, patents, licences, brands, procedures, and similar rights and values

344 344

- - - - - - - - -

- - - -

9 9

353 353

Intangible assets

Land

52 37

- -

52 37

Land development

Buildings

12,852

(313)

990

13,529

Buildings on third party land Industrial plant and equipment Other tangible fixed assets Property, plant and equipment

3

- -

-

3

190 339

3

193

(1)

11

349

13,474

(314)

1,004 (900)

14,164 1,205

Fixed assets in progress

1,678

427

- -

Advances on fixed assets suppliers

7

-

(4) 109

3

TOTAL

15,503

427

(314)

15,725

391

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