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

Valuation of property, plant and equipment and assets in progress (See Notes 4.6 and 6.1 “Intangible and tangible assets”)

Risk identified

Our response

As of 31 December 2021, the net book value of property, plant and equipment and assets in progress amounted to €8,002 million (i.e., 56% of total assets). Your company performs an impairment test on its assets when there are indications of impairment. The criteria used by management to assess the existence of indications of impairment are, a performance lower than expected, a decrease in traffic, a significant change in market data or the regulatory environment, obsolescence or deterioration. material not provided for in the amortization plan, it being specified that the Covid-19 health crisis has a significant impact on air traffic, which has been largely slowed down since March 2020, and that as a result, many of your company’s infrastructures might been closed temporarily. Your company therefore performed an impairment test on the assets of the Paris platforms. This test did not lead to the impairment of property, plant and equipment or assets in progress. We considered the valuation of property, plant and equipment and assets in progress to be a key audit matter due to (i) their significant value in the annual financial statements, and (ii) the assumptions made by management to assess their recoverable amount determined by the discounted net future cash flow method, in particular traffic, revenue and profitability forecasts, in the context of the Covid-19 crisis, the consequences of which make it difficult to apprehend the economic outlook in the short and medium term. We have also performed, in accordance with professional standards applicable in France, to the specific verifications required by French laws and regulations. Information provided in the Management Report and in the other documents with respect to the financial position and the financial statements provided to the Shareholders We have no matters to report as to the fair presentation and the consistency with the financial statements of the information given in the Board of Directors’ management report and in the other documents with respect to the financial position and the financial statements provided to the Shareholders. We certify the accuracy and consistency with the annual financial statements of the information relating to payment terms mentioned in article D. 441-6 of the French Commercial Code. Report on Corporate Governance We certify that the Board of Directors’ report on corporate governance contains the information required by articles L. 225-37-4, L. 22-10-9 and L. 22-10-10 of the French Commercial Code. SPECIFIC VERIFICATIONS

The work we conducted consisted mainly in: — obtaining an understanding of the internal control procedures relating to the identification of indications of impairment and the performance of the impairment test on the assets of the Paris platforms. — studying future cash flows and key assumptions used to determine the recoverable value of the assets, assessing the sensitivity of the valuations to these assumptions and checking the calculations made by your company with the support of our valuation specialists. With respect to key assumptions, we paid special attention to: ◆ traffic forecasts, in particular by comparing them with available external data (e.g. IATA and Eurocontrol data), ◆ revenue and profitability forecasts, in line with traffic forecasts, ◆ the discount rate, for which we examined the methods used to determine it and its consistency with the underlying market assumptions; We have also: — tested the arithmetical accuracy of the valuation used by your company; — assessed the appropriateness of the information given in the notes of the notes to the annual accounts. Concerning the information provided in accordance with the requirements of article L. 22-10-9 of the French Commercial Code relating to the compensation and benefits received by, or allocated to, the corporate officers and any other commitments made in their favour, we have verified their consistency with the financial statements, or with the underlying information used to prepare these financial statements and, where applicable, with the information obtained by your Company from controlled companies which are included in the scope of consolidation. Based on these procedures, we attest the accuracy and fair presentation of this information. With respect to the information relating to items that your Company considered likely to have an impact in the event of a public purchase offer or exchange, provided pursuant to article L. 22-10-11 of the French Commercial Code, we have verified its consistency with the source documents communicated to us. Based on our work, we have no observations to make on this information. Other information In accordance with French law, we have verified that the required information concerning the purchase of investments and controlling interests and the identity of the shareholders or holders of the voting rights has been properly disclosed in the management report.

412

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