Aéroports de Paris - 2019 Universal registration document
FINANCIAL INFORMATION ON THE ASSETS, FINANCIAL POSITION AND CONSOLIDATED FINANCIAL STATEMENTS 18 GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2019
Notes to the consolidated financial statements
/ / DETAILES SUMMARY OF THE NOTES TO THE COMPANY FINANCIAL STATEMENTS
NOTE 1 BASIS OF PREPARATION OF
NOTE 11 INCOME TAX
241
CONSOLIDATED FINANCIAL STATEMENTS
188
NOTE 12 NET RESULT FROM DISCONTINUED ACTIVITIES NOTE 13 CASH AND CASH EQUIVALENTS AND CASH FLOWS
NOTE 2 SIGNIFICANT EVENTS
190
244
NOTE 3 SCOPE OF CONSOLIDATION
194
245
NOTE 4 INFORMATION CONCERNING
NOTE 14 RELATED PARTIES DISCLOSURE
THE GROUP’S OPERATING ACTIVITIES
195
249
NOTE 5 COST OF EMPLOYEE BENEFITS
NOTE 15 OFF-BALANCE SHEET COMMITMENTS
208
251
NOTE 6 INTANGIBLE ASSETS, TANGIBLE ASSETS AND INVESTMENT PROPERTY
NOTE 16 LITIGATIONS, LEGAL
213
AND ARBITRATION PROCEEDINGS
252
NOTE 7 EQUITY AND EARNINGS PER SHARE
NOTE 17 SUBSEQUENT EVENTS
222
253
NOTE 8 OTHER PROVISIONS AND
NOTE 18 AUDITOR’S FEES
253
OTHER NON-CURRENT LIABILITIES
224
NOTE 19 SCOPE OF CONSOLIDATION
NOTE 9 FINANCING
225
AND NON-CONSOLIDATED COMPANIES
254
NOTE 10 OTHER OPERATING INCOME AND EXPENSES
241
NOTE 1 BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS 1.1 Basis of preparation of financial statements
Statement of compliance The group’s financial statements at 31 December 2019 were approved by the Board of Directors on 10 February 2020. They will be submitted for approval by the shareholders during the Annual General Meeting to be held on 12 May 2020. Aéroports de Paris SA is a company domiciled in France. The group’s shares have been traded on the Paris stock exchange since 2006 and are currently listed on Euronext Paris Compartiment A. The consolidated financial statements comprise Aéroports de Paris SA financial statements and its subsidiaries as well as the group’s interests in associates and jointly controlled entities. The companies included in the consolidation scope prepared their individual statements for the year or interim period ended 31 December 2019. The consolidated financial statements currency is euro. The values in the tables are in millions of euros. The use of rounded figures may sometimes leads to an insignificant gap on the totals or the variations.
Basis for the preparation of the financial statements Preparing financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions which affect the application of accounting policies and the amounts of assets and liabilities, income and expenses or disclosures in the notes. The underlying estimates and assumptions are based on historical experience and on the basis of the information available, or situations prevalent at the date of preparation of the accounts. Depending on changes in those assumptions and situations, estimated amounts accounted in the financial statements could differ from actual values. Such estimates and assumptions used for the preparation of the financial statements concern essentially: ◆ measurement of fair value of assets and liabilities taken back on a business combination (cf. note 2.1);
194
AÉROPORTS DE PARIS ® UNIVERSAL REGISTRATION DOCUMENT 2019
Made with FlippingBook Publishing Software