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

4.5 Current operating expenses

Current operating expenses are reported according to their nature and comprise raw material and consumables used, external services and charges, taxes other than income taxes and other operating charges. With regards to taxes, the Group considers that the company value-added contribution (Cotisation sur la Valeur Ajoutée des Entreprises - CVAE) cannot be analyzed as an income tax.

4.5.1 Consumed purchases The consumed purchases are detailed as follows:

2019 (356)

2018 1 (67) (35) (17) (16) (12) (10) (12) (26) (195)

(in millions of euros)

Cost of goods

Electricity

(43) (14) (16)

Studies, research and remuneration of intermediaries

Gas and other fuels Operational supplies

(12)

Winter products

(7)

Operating equipment and works

(50) (22)

Other purchases

TOTAL

(520)

1 Restated figures as described in notes 2.2 & 12.

The variation of cost of goods is almost due to Société de Distribution Aéroportuaire and Relay@ADP consolidated by full consolidation method since April 2019.

4.5.2 Other current operating expenses The other current operating expenses are detailed as follow:

2019

2018 1

(in millions of euros)

External services

(1,150)

(1,018) (263)

Taxes other than income taxes Other operating expenses

(316) (69)

(101)

TOTAL

(1,535)

(1,382)

1 Restated figures as described in notes 2.2 & 12.

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AÉROPORTS DE PARIS ® UNIVERSAL REGISTRATION DOCUMENT 2019