ANTIN // 2021 Universal Registration Document

FINANCIAL STATEMENTS

Notes to the statutory financial statements

Note 3 Accounting methods 3.1 Basis of measurement of assets and liabilities Assets and liabilities are measured at their acquisition cost, except for the revaluation of certain financial instruments that are measured at fair value at the end of the reporting period. Intangible assets Intangible assets are recognised at their acquisition cost, including the price paid and any cost incurred related to the acquisition of the asset. The Company has opted to capitalise acquisition costs related to the acquisition of intangible assets such as for example transfer costs, fees or commissions and legal fees. Capitalised acquisition costs are amortised on a straight-line basis over a five-year period, from the date of acquisition. Financial assets Financial assets are recognised at their acquisition costs, including the price paid and any cost incurred related to the acquisition of the asset. Note 4 Significant events in 2021 4.1 Incorporation of the Company Antin Infrastructure Partners S.A. has been incorporated on 18 June 2021 with a share capital of €40,000 and composed of 10,000 shares with a nominal value of €4. The share premium amounts to €160,000. 4.2 Contribution in kind Antin Infrastructure Partners S.A. was incorporated in June 2021. On the date of pricing of the IPO, pursuant to contribution agreements, the initial Shareholders of Antin Infrastructure Partners SAS (“ AIP SAS ”) and Antin Infrastructure Partners UK Limited (“ AIP UK ”) have contributed to the Company all of the shares of AIP SAS and AIP UK in exchange for newly issued shares of the Company. Following the contributions in kind, Antin Infrastructure Partners S.A. became the parent company of the Group.

The Company has opted to capitalise costs related to the acquisition of financial assets such as for example transfer costs, fees or commissions and legal fees. Capitalised acquisition costs are amortised on a straight-line basis over a five-year period from the date of acquisition. Any amortisation is recognised under Provision regulated. If the fair value is below the acquisition cost of financial asset, an impairment is recognised. Trade receivables Receivables are measured at cost. An impairment is recognised when the carrying amount exceeds the recoverable amount. 3.2 Foreign currencies Transactions in foreign currencies are translated into euros at the exchange rate recorded at the date of the transaction. Assets and liabilities denominated in foreign currency are translated into euros at the exchange rate prevailing at the reporting date. Unrealised losses resulting from the conversion of assets and liabilities in foreign currencies are subject to a provision recognised under provisions in the Balance Sheet. 4.3 Initial public offering Antin Infrastructure Partners S.A. issued 14,583,333 shares in its initial public offering (IPO) on the Euronext, Paris. In addition, and as part of the IPO, Antin exercised the over-allotment option on 30 September 2021 and issued 2,187,499 shares. 4.4 Employee Share Purchase Plan (ESPP) The Company implemented an Employee Share Purchase Plan eligible for employees with more than three months seniority. Under the terms of the plan, as approved by the Board of Directors on 14 September 2021, employees were given the option to purchase shares of the Company at a discount to the IPO price and received in connection with that share purchase a certain number of free shares ( abondement ).

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