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

The table below shows the sensitivity of the commitment to the main actuarial assumptions:

Impact on present value of obligation at 31/12/2019

Impact on present value of obligation at 31/12/2019

High assumption

Low assumption

(in millions of euros)

Drift in medical costs

-1.00% -0.50% -1 year -0.50%

(5) 30

1.00% 0.50% +1 year 0.50%

5

Discount rate / Expected rate of return on plan assets

(27)

Mortality rate

4

(4)

Salary escalation rate (inflation included)

(21)

23

Impact on present value of obligation at 31/12/2018

Impact on present value of obligation at 31/12/2018

High assumption

Low assumption

(in millions of euros)

Drift in medical costs

-1.00% -0.50% -1 year -0.50%

(5)

1.00% 0.50% +1 year 0.50%

5

Discount rate / Expected rate of return on plan assets

28

(26)

Mortality rate

4

(4) 20

Salary escalation rate (inflation included)

(19)

5.3 Provisions for employee benefit commitments on the balance sheet Provisions for employee benefit obligations have evolved as follows on the liabilities of the balance sheet:

2019 493

2018 468

(in millions of euros)

Provisions as at 1 January

Increases

108

66 24

Operating allowances Financial allowances

28

9

9

Recognition of actuarial net losses

68

17

Increase due to changes in consolidation scope

3

-

Other changes

-

16

Decreases

(76) (30)

(41) (41)

Provisions used

Recognition of actuarial net gains

-

- - -

Reduction/curtailment

(44)

Other changes

(2)

Provisions at 31 December

525

493 484

Non-current portion

511

Current portion

14

9

5.3.1 Best estimate of the contributions to be paid The amount of contributions that the Group believes will need to be paid for the defined benefits plans on the assets side in 2019 is not significant.

218

AÉROPORTS DE PARIS ® UNIVERSAL REGISTRATION DOCUMENT 2019

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