Financial Statements 2023

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We identified the following risk of non-compliance and performed the following specific procedures:

Risk of non-compliance with anti-bribery and anti-corruption legislation Risk A part of the Company’s business is characterized by competition for contracts with customers in high-risk countries and which are often directly or indirectly associated with governments. In obtaining these contracts, the Company uses commercial intermediaries in a number of territories. In identifying and assessing risks, taking into account the amounts paid, we considered the risks of non-compliance with anti-bribery and anti-corruption legislation in high-risk countries, including the use of commercial intermediaries, to be an inherent risk. We performed amongst others the following audit procedures, directed specifically to this risk and designed and performed in conjunction with our in-house forensic specialists: • We evaluated the tone set by management and the board of directors as well as the Company’s approach in managing this risk. • We evaluated the overall control environment and evaluated the Company’s policies and anti bribery and anti-corruption procedures. • We made inquiries of the audit committee, as well as the Company’s internal and external legal advisors as to the areas of potential or suspected breaches of law and regulations relating to bribery, including the status of ongoing investigations. To corroborate the results of those inquiries, we corroborated information received with objective evidence, third parties and we reviewed related documentation. • We tested the selection process of commercial intermediaries, related contractual arrangements and payments to intermediaries. • We maintained a high level of vigilance to possible indications of bribery and corruption whilst carrying out our other audit procedures. • We tested journal entries and other transactions with unusual characteristics using amongst other data-analytics tools. • We evaluated the activities and reporting of the monitor and assessed the incident reporting system of Airbus and follow-up on the most relevant incidents. We also read and evaluated lawyers’ letters and correspondence with regulatory authorities and remained alert to any indication of (suspected) non-compliance throughout the audit. Finally, we obtained written representations that all known instances of non-compliance with laws and regulations have been disclosed to us. Our audit response related to going concern As disclosed in Note 35 Capital Management and Note 37 Financial Instruments to the financial statements, the financial statements have been prepared on a going concern basis. When preparing the financial statements, the board of directors made a specific assessment of the company’s ability to continue as a going concern and to continue its operations for at least the next twelve months. We refer to the discussion of legal risks in Section 4.6.3 of the report of the board of directors. Our audit approach

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Airbus

Financial Statements 2023