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

5.2.2 Breakdown of obligations under the various benefits Breakdown of obligations, changes in assets and liabilities and reconciliation in the balance sheet, and in the income statement:

Post-employment benefits

Long- service medals

Additional retirement benefits

Total as at 31/12/2019

Health cover

Retirement Plan

Total as at 31/12/2018

PARDA

(in millions of euros)

Net Defined Benefit Asset / (Liability) as of the Prior Period End Date (Cost / Profit) Recognised in P&L (excl Reimbursement Rights) Remeasurement Gain / (Loss) Recognised in OCI (excl Reimbursement Rights) 1

355

76

13

2

47

493

468

26

(37)

3

-

1

(7)

33

49

17

- -

- -

2

68 (3)

17

Employer Contributions Disbursements Paid Directly by the Employer Acquisition / Divestiture

-

(3)

-

(3)

(23)

(1)

- - - -

- - - -

(3)

(27)

(38)

3

- - -

- - -

3

-

Others adjustments Currency Gain / (Loss)

-

-

33

(2)

(2)

(17)

Net Defined Benefit Asset / (Liability) as of the Period End Date Defined Benefit Obligation as of the Prior Period End Date

408

52

16

2

47

525

493

355

76

13

2

47

493

468

Current Service Cost

22

3

3

- - - - - - - - - -

-

28

24

Interest Cost on the DBO Net Actuarial (Gain) / Loss

7

1

- - - - - - - - -

1

9

9

49

17

2

68 (3)

17

Disbursements from Plan Assets Disbursements Directly Paid by the Employer Past Service Cost - Plan Amendments Past Service Cost - Curtailments

-

(3)

-

(3)

(23)

(1)

(3)

(27) (40)

(38)

-

(40)

- - - - -

(2)

(3)

(1)

(4)

2

Acquisition / Divestiture Others adjustments Currency Gain / (Loss) Defined Benefit Obligation as of the Period End Date

3

- - -

3

-

-

-

33

(2)

(2)

(17)

408

52

16

2

47

525

493

1 The total actuarial losses generated on the pension obligation for €68 million is mainly due to the decrease of the discount rate higher than the decrease of the long-term inflation rate; furthermore, experience gains/losses (update of individual data) cancel each other out over all pension plans.

216

AÉROPORTS DE PARIS ® UNIVERSAL REGISTRATION DOCUMENT 2019