ANTIN // 2021 Universal Registration Document

FINANCIAL STATEMENTS

Notes to the consolidated financial statements

6.2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Summary of the notes to the Consolidated Financial Statements

GENERAL Note 1 General information Note 2 Accounting principles Note 3 Basis of consolidation Note 4 Operating segments INCOME STATEMENT Note 5 Revenue Note 6 Personnel expenses

138 138 140 142

142 144 147 148 149 151 152 153 154 157 157 157 158 158 159 159 160 160

Note 7 Other operating expenses Note 8 Financial income and expense

Note 9 Income tax

BALANCE SHEET Note 10 Intangible assets

Note 11 Property, plant and equipment

Note 12 Leases

Note 13 Financial assets

Note 14 Other non-current assets Note 15 Trade receivables Note 16 Other current assets

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Note 17 Prepaid expenses and accrued income Note 18 Trade payables and other current liabilities

Note 19 Provision

Note 20 Borrowings and financial liabilities Note 21 Cash and cash equivalents

Note 22 Equity

ADDITIONAL INFORMATION Note 23 Off-balance sheet commitments Note 24 Related party transactions

161 162 162 163

Note 25 Earnings per share

Note 26 Events after the reporting period

137 ANTIN INFRASTRUCTURE PARTNERS S.A. - UNIVERSAL REGISTRATION DOCUMENT 2021