ADP_REGISTRATION_DOCUMENT_2017

FINANCIAL INFORMATION ON ASSETS, FINANCIAL POSITION AND RESULTS

RESEARCH AND DEVELOPMENT, PATENTS AND LICENCES

INFORMATION CONCERNING TRENDS

PROFIT FORECASTS

ADMINISTRATION AND EXECUTIVE MANAGEMENT BODIES

COMPENSATION AND BENEFITS OF CORPORATE OFFICERS

FUNCTIONING OF THE BOARD OF DIRECTORS AND MANAGEMENT BODIES

SOCIAL, ENVIRONMENTAL AND SOCIETAL RESPONSIBILITY INFORMATION

MAIN SHAREHOLDERS

OPERATIONS WITH RELATED PARTIES

Notes to the Consolidated financial statements

/ / DETAILES SUMMARY OF THE NOTES TO THE COMPANY FINANCIAL STATEMENTS

NOTE 1 BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS 167 NOTE 2 SIGNIFICANT EVENTS 169 NOTE 3 SCOPE OF CONSOLIDATION 172 NOTE 4 INFORMATION CONCERNING THE GROUP’S OPERATING ACTIVITIES 173 NOTE 5 COST OF EMPLOYEE BENEFITS 185 NOTE 6 INTANGIBLE ASSETS, TANGIBLE ASSETS AND INVESTMENT PROPERTY 189 NOTE 7 EQUITY AND EARNINGS PER SHARE 197 NOTE 8 OTHER PROVISIONS AND OTHER NON-CURRENT LIABILITIES 199 NOTE 9 FINANCING 200

NOTE 10 OTHER OPERATING INCOME AND EXPENSES 214 NOTE 11 INCOME TAX 214 NOTE 12 CASH AND CASH EQUIVALENTS AND CASH FLOWS 217 NOTE 13 RELATED PARTIES DISCLOSURE 219 NOTE 14 OFF-BALANCE SHEET COMMITMENTS 221 NOTE 15 LITIGATIONS, LEGAL AND ARBITRATION PROCEEDINGS 222 NOTE 16 SUBSEQUENT EVENTS 223 NOTE 17 AUDITOR’S FEES 223 NOTE 18 COMPANIES WITHIN THE SCOPE OF CONSOLIDATION 224

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NOTE 1 BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS

consolidation scope prepared their individual statements for the year or interim period ended 31 December 2017. The consolidated financial statements currency is euro. The values in the tables are in millions of euros. The use of rounded figures may sometimes leads to an insignificant gap on the totals or the variations. Basis of measurement for the preparation of the financial statements Preparing financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions which affect the application of accounting policies and the amounts of assets and liabilities, income and expenses or disclosures in the notes.

1.1

Basis of preparation of financial statements

The Group’s financial statements at 31 December 2017 were approved by the Board of Directors on 22 February 2018. They will be submitted for approval by the shareholders during the Annual General Meeting to be held on 4 May 2018. Aéroports de Paris SA is a company domiciled in France. The Group’s shares have been traded on the Paris stock exchange since 2006 and are currently listed on Euronext Paris Compartment A. The consolidated financial statements comprise Aéroports de Paris SA financial statements and its subsidiaries as well as the Group’s interests in associates and jointly controlled entities. The companies included in the

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AÉROPORTS DE PARIS  REGISTRATION DOCUMENT 2017