ANTIN // 2021 Universal Registration Document

FINANCIAL STATEMENTS 6 Notes to the consolidated financial statements

7.2 Fees paid to statutory auditors

The Consolidated Financial Statements of Antin are certified jointly by Deloitte and CFCE. Audit fees relate to annual fees incurred for the financial audit of the Group, including the examination of accounting records and the Universal Registration Document, as well as other audit examinations agreed upon by contract.

Audit fees incurred in the ordinary course of business are recognised as “professional services fees” in “other operating expenses”. Audit fees incurred in connection with the IPO of Antin have been recognised as “IPO-related expenses” in “other operating expenses”.

(in €k)

2021

2020

423 218 641 609 130 740

163

20

CFCE

Audit related fees

183

- -

Deloitte group

CFCE

IPO related fees TOTAL AUDIT FEES

-

1,381

183

Note 8 Financial income and expense

Financial income and financial expenses Financial income comprises translation gains and interest on loans. Financial income from interest on loans relates to loans granted to employees in order to facilitate their participation in carried interest schemes, in which employees fund their own commitments to the Carry Vehicle at market-standard terms and conditions. Translation gains relate to FX gains. Financial expenses comprise translation losses, interest on interest-bearing liabilities from credit institutions, interest on lease liabilities and interest paid on cash balances held with banks.

Interest income and expense related to financial debt instruments recognised at amortised cost is recognised using the effective interest method. The effective interest rate is the rate that ensures the discounted value of estimated future cash flows through the expected life of the financial instrument or, when appropriate, a shorter period, is equal to the carrying amount of the asset or liability in the balance sheet. The effective interest rate measurement takes into account all fees received or paid that are an integral part of the effective interest rate of the contract, transaction costs, and premiums and discounts.

Financial income and expenses recognised in the statement of profit or loss are as follows:

2021

2020

(in €k)

72

61

Translation gains

249

7 1

Other financial income

1

Financial income Interest expenses Translation losses Financial expenses

322

69

(2,985)

(650)

(207)

(1,088) (1,738) (1,669)

(3,192) (2,869)

FINANCIAL INCOME AND EXPENSES, NET

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