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

9.5.1 Categories of financial assets and liabilities

Breakdown by category of financial instrument

Hedging derivatives

Fair value

Amortised cost Fair value hedge

Fair value option 1

Cash flow hedge

Equity instr. – FV through P&L

As at Dec 31, 2019

Future flows

Trading 2

(in millions of euros)

Other non-current financial assets (i)

682

- - - - - - - - - - -

11

59

612

- - - - - - - - - - - - -

- - - - - - - - - - -

Contract assets Trade receivables Other receivables 3

3

- - -

- - - - - - - - - - -

3

609 282

609 282

Other current financial assets Cash and cash equivalents TOTAL FINANCIAL ASSETS

176

4

172

1,982 1,982 3,734 1,982

-

-

15

59

1,678 6,011

Non-current debt Contract liabilities

6,077

6

60

2

- - -

2

Trade payables

679 1,194 1,362 9,314

679 1,194 1,360 9,246

Other debts and other non-current liabilities 3

Current debt

2 8

TOTAL FINANCIAL LIABILITIES

60

1 Identified as such at the outset. 2 Classified as held for trading purposes. 3 Other receivables and other debts exclude all accounts which do not constitute, within the terms of IAS 32, contractual rights and obligations, such as tax and social security debts or receivables. (i) Other non-current financial assets include the non-current portion (€192 million) of compensation corresponding to the end of the TAV Istanbul concession (see note 2.2).

Breakdown by category of financial instrument

Hedging derivatives

Fair value

Amortised cost Fair value hedge

Fair value option 1

Cash flow hedge

Equity instr. – FV through P&L

Future flows

As at Dec 31, 2018

Trading 2

(in millions of euros)

Other non-current financial assets

403

- - - - - - - - - - -

17

61

325

- - - - - - - - - - - - -

- - - - - - - - - - -

Contract assets Trade receivables Other receivables 3

9

- - -

- - - - - - - - - - -

9

628 163 201

628 163

Other current financial assets Cash and cash equivalents TOTAL FINANCIAL ASSETS

4

197

2,056 2,056 3,460 2,056

-

-

21 10

61

1,322 5,910

Non-current debt Contract liabilities

5,970

50

6

- - -

6

Trade payables

590 1,184 1,159

590 1,184 1,157

Other debts and other non-current liabilities 3

Current debt

2

TOTAL FINANCIAL LIABILITIES

8,909

12

8,847

50

1 Identified as such at the outset. 2 Classified as held for trading purposes. 3 Other receivables and other debts exclude all accounts which do not constitute, within the terms of IAS 32, contractual rights and obligations, such as tax and social security debts or receivables.

In the scope of the determination of fair value of derivatives, the credit valuation adjustment (CVA) was computed as of 31 December 2019 audits impact was assessed as non-significant.

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AÉROPORTS DE PARIS ® UNIVERSAL REGISTRATION DOCUMENT 2019