ANTIN // 2021 Universal Registration Document

FINANCIAL STATEMENTS 6 Notes to the statutory financial statements

Notes to the accounting principles

Note 1 General information Antin Infrastructure Partners S.A. (the “Company”) is a limited company ( société anonyme ) incorporated under the laws of France, having its registered office at 374, rue Saint-Honoré, 75001 Paris, France, registered with the Paris Register of Commerce and Companies ( Registre du commerce et des sociétés ) under number 900 682 667 RCS Paris. The Company is listed on Euronext, Paris. The principal activity of Antin Infrastructure Partners S.A. is, as in France as abroad: 3 the Company’s purpose is, both in France and abroad: 3 the purchase, subscription, holding, management, transfer or contribution of shares or other securities in all French and foreign companies and businesses; 3 the subscription, acquisition, holding, management, transfer or contribution of units, shares, rights or interests in any French or foreign collective investment scheme or other investment entity; Note 2 Accounting principles 2.1 Basis of preparation of financial statements The Statutory Financial Statements for the year ending 31 December 2021 have been prepared in accordance with Articles L. 123-12 to L. 123-28 and R. 123-172 to R. 123-208 of the French Commercial Code and in application in accordance with the provisions of the accounting regulations revising the General Accounting Charter ( plan comptable general – PCG) drawn up by the Autorité des normes comptables (ANC 2014 03) as amended by the ANC regulation No. 2020-05 of 24 July 2020. General accounting conventions have been applied in accordance with the guidelines for the preparation and presentation of financial statements, and the principles of prudence in accordance with the following assumptions: 3 going concern; 3 accruals basis of accounting.

3 all services and consultancy provision in the field of human resources, IT, management, communication, finance, legal, marketing and purchasing for its subsidiaries and holdings; 3 the ownership, management and disposal of trademarks, patents and intellectual property rights of the Company and those of its subsidiaries and holdings; 3 the granting of any sureties or guarantees for the benefit of any group’s company or in the normal course of business of any group’s company; 3 and, generally, all operations, whether financial, commercial, industrial, civil, real estate or movable property, which may be directly or indirectly related to the above corporate purpose and to any similar or related purposes, and of such nature as to directly or indirectly promote the Company’s purpose, its extension, its development and its corporate assets. Antin Infrastructure Partners S.A. was incorporated in June 2021. The financial year for the Company starts on 01 January and ends on 31 December of each year, extending to a period of 12 months. Due to the incorporation of the Company in 2021, the Statutory Financial Statements for the year ending 31 December 2021 start on 22 June and end on 31 December 2021. 2.2 Presentation of financial statements The financial statements are presented in thousands of euros and rounded to the nearest thousand euros, unless otherwise indicated. Rounding applied in tables and calculations may result in a presentation, whereby the total amounts do not precisely match the sum of the rounded amounts.

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