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 actuarial valuation of the related liability includes all taxes supported by the company and future medical costs increases. The main risks identified are the risk of: ◆ an increase in employers’ contributions applicable to the financial participation of Aéroports de Paris SA; ◆ an increase in medical costs covered by mutual health insurance, which has a knock-on effect on Aéroports de Paris SA’s financial contribution. Defined benefit pension plans Aéroports de Paris SA grants additional retirement pensions plans to its employees and has insurance contracts to deal with the management of pension payments. Aéroports de Paris SA is therefore compliant with Law No. 2015-839 dated 9 July 2015 on minimum requirements for securing current annuities applicable to pension plans falling under article L.137-11 of the French Social Security Code. In this context, Aéroports de Paris SA has opted for the “Fillon tax” on premiums paid on the insurance provider’s collective funds (24%) for the defined benefits scheme, and the pension tax paid by the insurance provider (32% for liquidations that took place from 1 January 2013) for the second scheme. There are two supplementary retirement pension plans: ◆ a defined benefit pension plan. This is an additional type of life retirement pension plan and concerns all employees; ◆ a supplemental pension plan - This pension plan is an “additional” pension plan for firefighters (excluding Escale pompiers) who are beneficiaries of the PARDA plan. Aéroports de Paris SA closed these two supplementary pension plans to new entrants as of July 2019. The rights of eligible employees were frozen at 31 December 2019 in accordance with Order No. 2019-697 of 3 July 2019. The current defined benefit pension plan (Article 39) was terminated on 1 April 2021, thereby opening a period of negotiation with the representative trade unions. This life annuity plan is of an additional type, and concerns all employees. Negotiations must be completed by 30 June 2022. Medals scheme Aéroports de Paris SA employees are awarded “Aviation industry long service awards”. Early retirement scheme The “PARDA” (protocol of agreement on the early retirement scheme) early retirement scheme involves paying a replacement income over a temporary period prior to the retirement of firemen, to which employer contribution rates and 50% of the “Fillon tax” are added. Details of the actuarial calculation The total employee benefit obligations in previously described schemes is evaluated in compliance with Recommendation No. 2013-R 02 of 7 November 2013 of the French National Accounting Board relating to accounting and evaluation rules on retirement obligations and similar benefits.

At 31 December 2021, the balance of the provision is €209 million, based on eligible employees and taking into account the remaining commitments and after the use of €63 million and €15 million of reversals, recognized in the context of the RCC departure (see note 5.9). In addition, Aéroports de Paris SA has implemented a Plan for the Adaptation of Employment Contracts (PACT) and standards applicable to the employees of Aéroports de Paris SA was the subject of a consultation of the Social and Economic Committee on 21 May 2021 and was approved by the Interdepartmental Regional Directorate of Economy, Employment, Labor and Solidarity (DRIEETS) on 23 June 2021. This plan, which does not aim to reduce the workforce, provides for salary moderation measures starting in September 2021, framed by a guarantee limiting the reduction in compensation, preserving the main elements of compensation (base salary, seniority, salary progression and benefits). An agreement signed with the majority of the representative trade unions on 13 July 2021 sets out the terms and conditions for implementing this plan (see note 1.2). As of 31 December 2021, a provision for the employees who refused the changes to their employment contracts was recognized in the amount of €30 million. Provisions for employee benefit obligations Aéroports de Paris SA abides by the following employee benefit obligations: RETIREMENT BENEFIT SCHEMES (“END OF CAREER BENEFITS”) In France, the Company grants severance pay to employees who exercise their right to retire at their own initiative. The severance pay, which is conditional upon the completion of the employee’s career within the company and is paid to employees on permanent employment contracts, is a lump sum in the form of a number of months’ reference salary based on seniority at the date of retirement. In the event of retirement at the initiative of the employer, employer’s contributions are due on this capital. The number of months of base salary following years of service at retirement is for: Employer social charges are due on the benefit paid by the employer. This cost is supported by Aéroports de Paris SA and is included in the actuarial valuation of the liability. The main risks linked to this system are risks of increase in employer social charges rates applicable to Aéroports de Paris SA, renegotiation of the rise in fee structures as defined by the articles of association, and changes in legal minimum benefit amounts. OTHER BENEFIT Mutual health insurance for the retired Aéroports de Paris SA helps finance the subscription to two mutual health insurance contracts covering two closed populations of retired former employee. ◆ to 9 years: 1 month per seniority year; ◆ 10 à 19 years: ½ month per seniority year; ◆ 20 years and over: ¼ month per seniority year.

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