Financial Statements 2021

2. Notes to the IFRS Consolidated Financial Statements / 2.5 Operational Assets and Liabilities

18. Earnings per Share

2021

2020

Profit (Loss) for the period attributable to equity owners of the parent (Net income)

€4,213 million

€ (1,133) million

785,326,074

783,178,191

Weighted average number of ordinary shares

Basic earnings per share

€5.36

€ (1.45)

Diluted earnings per share – The Company’s dilutive potential ordinary shares are share-settled Performance Units relating to Long-Term Incentive Plans (“LTIP”) . During 2021, the average price of the Company’s shares exceeded the exercise price of the share-settled Performance Units and

therefore 575,926 shares were considered in the calculation of diluted earnings per share. As there was a loss in 2020, the effect of potentially dilutive ordinary shares was anti-dilutive.

2021

2020

Profit (Loss) for the period attributable to equity owners of the parent (Net income), adjusted for diluted calculation

€4,213 million

€ (1,133) million

785,902,000

783,178,191

Weighted average number of ordinary shares (diluted) (1)

Diluted earnings per share

€5.36

€ (1.45)

(1) In 2021, dilution assumes conversion of all potential ordinary shares.

2.5 Operational Assets and Liabilities

19. Intangible Assets

Intangible assets comprise (i) goodwill (see “– Note 7: Scope of Consolidation”), (ii) capitalised development costs (see “– Note 3: Significant Accounting Policies”) and (iii) other intangible assets, e.g. internally developed software and acquired intangible assets. Intangible assets with finite useful lives are generally amortised on a straight-line basis over their respective estimated useful lives

2

(three to ten years) to their estimated residual values. 31 December 2021 and 2020 comprise the following:

31 December 2021

31 December 2020

Gross amount

Amortisation / Impairment

Net book value

Gross amount

Amortisation / Impairment

Net book value

(In € million)

Goodwill

14,072

(1,044)

13,028

14,039

(1,040)

12,999

2,534 5,043

(1,248) (2,990) (5,282)

1,286 2,053

3,210 4,807

(1,952) (2,865) (5,857)

1,258 1,942

Capitalised development costs

Other intangible assets

Total

21,649

16,367 22,056

16,199

33

Airbus / Financial Statements 2021