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

6.2.5 STATUTORY AUDITORS’ REPORT TO THE ANNUAL GENERAL MEETING OF AÉROPORTS DE PARIS

To the Aéroports de Paris Annual General Meeting of Shareholders,

OPINION In compliance with the engagement entrusted to us by your Annual General Meeting, we have audited the accompanying financial statements of Aéroports de Paris for the year ended 31 December 2021. In our opinion, the financial statements give a true and fair view of the assets and liabilities, of the financial position of the Company and of the results of its operations for the year ended in accordance with French accounting principles. The audit opinion expressed above is consistent with our report to the Audit and Risk Committee.

Basis for Opinion Audit Framework

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 these standards are further described in the “Statutory Auditors’ Responsibilities for the Audit of the Financial Statements” section of our report. Independence We conducted our audit engagement in compliance with independence rules applicable to us, for the period from 1 January 2021 to the date of our report and specifically we did not provide any prohibited non-audit services referred to in article 5, paragraph 1, of Regulation (EU) No. 537/2014 or in the French Code of Ethics (Code de déontologie) for Statutory Auditors. 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 annual financial statements, as well as our responses to these risks. The assessments thus made are part of the audit of the annual financial statements taken as a whole and the formation of our opinion expressed above. We do not express an opinion on elements of these annual financial statements taken in isolation.

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

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