ADP_REGISTRATION_DOCUMENT_2017

FINANCIAL INFORMATION ON THE ASSETS, FINANCIAL POSITION AND CONSOLIDATED FINANCIAL STATEMENTS 20 GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2017

Property, plant and equipment are detailed as follows:

Fixed assets in progress, related advances & prepayments

Land and improvements

Plant and equipment

Total

of land Buildings

Other

(in millions of euros)

Gross value

69

10,340 (5,085)

268

370

742

11,789

Accumulated amortisation & depreciation

(16)

(185)

(232)

-

(5,518)

Carrying amount as at 1 Jan. 2017

53

5,255

83

138

742 807

6,271

Purchases

- -

- -

16

3

826

Disposals and write-offs

(2)

-

(1)

(3)

Depreciation and Amortisation Changes in consolidation scope

(1)

(389)

(24)

(39)

-

(453)

- - -

- -

89 (3)

116

4

209

Translation adjustments

-

(1)

(4)

Transfers to and from other headings Carrying amount as at 31 December 2017

493

21

24

(591)

(53)

52 69

5,359 10,825 (5,466)

180 482

242 575

960 960

6,793 12,911 (6,118)

Gross value

Accumulated amortisation & depreciation

(17)

(302)

(333)

-

The net amount of transfers to and from other headings mainly concerns the reclassification of fixed assets under construction as tangible and intangible assets. This reclassification focuses in particular on the following implemented items: ◆ Groupe ADP new headquarters office at Paris-Charles de Gaulle; ◆ the acquisition of the northern part of the office building “ le Dôme ” at Roissypôle; ◆ two last aircraft parking areas connected to the extension of the East pier of the South terminal at Paris-Orly; ◆ the new “ Pavillon d’Honneur ” building at Paris-Orly; ◆ the completion of the renovation of the airstrip 4 at Paris-Orly; ◆ the bridge between the Cœur d ’ Orly business area and the South terminal;

◆ standard 3 hold luggage inspection equipments related to European standards on both platforms; ◆ additional boarding gates in Hall A of Paris-Orly South terminal; ◆ developments in Cœur d ’ Orly area; ◆ the third phase of the Avernaises area site preparation in Paris-Orly; ◆ improvement of sanitary facilities to comply with standards, in both platforms; ◆ a rainwater pipe as part of the construction works related to the upgrade to the standards of polluted water management and treatment systems; ◆ the borrowing costs capitalised at 31 December 2017 pursuant to IAS 23 revised amounted to €10 million, based on an average capitalization rate of 2.83%.

194

AÉROPORTS DE PARIS  REGISTRATION DOCUMENT 2017