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);

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AÉROPORTS DE PARIS ® UNIVERSAL REGISTRATION DOCUMENT 2019

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