Financial Statements 2023

4. Notes to the IFRS Company Financial Statements 4.1 Basis of Preparation

4.1 Basis of Preparation

1.

The Company

The Company’s principal activity is acting as a holding and management company for the subsidiaries of Airbus SE , the “Company”, a European public limited ‑ liability company ( Societas Europaea ) with its seat ( statutaire zetel ) in Amsterdam, The Netherlands, its registered address at Mendelweg 30, 2333 CS Leiden, The Netherlands, and

registered Register (Handelsregister) under number 24288945. The Company is listed on the European stock exchanges in Paris, Frankfurt am Main, Madrid, Barcelona, Valencia and Bilbao. The IFRS Financial Statements were authorised for issue by the Company’s Board of Directors on 14 February 2024. with the Dutch Commercial

2.

Geopolitical and Macroeconomic Environment

Regarding the impact of changes in the macroeconomic environment, please refer to “– Note 2: Geopolitical and Macroeconomic Environment” of the Consolidated Financial Statements.

3.

Climate impacts

Climate change may have a major impact on both the Company’s industrial operations and its upstream and downstream value chains, including aircraft direct operations

and the wider air transport ecosystem. Regarding the Climate impacts please refer to “– Note 3: Climate impacts” of the Consolidated Financial Statements.

4.

Material Accounting Policies

Basis of preparation — The Company’s Financial Statements are prepared in accordance with International Financial Reporting Standards (“IFRS”), issued by the International Accounting Standards Board (“IASB”) as endorsed by the European Union (“EU”) and with Part 9 of Book 2 of the Netherlands Civil Code. They are prepared and reported in euro (“€”) and all values are rounded to the nearest million appropriately. Due to rounding, numbers presented may not add up precisely to the totals provided and percentages may not precisely reflect the absolute figures. In the Company Financial Statements of Airbus SE, unless otherwise disclosed, the same accounting principles have been applied as set out in the Notes to the Consolidated Financial Statements, except for the valuation of the investments as presented under investments in subsidiaries and associates in the Company Financial Statements. These policies have been consistently applied to all years presented.

In the Company Financial Statements, the investments in subsidiaries and associates are recorded at acquisition cost.In the Company Income Statement, dividends received from investments are recorded as dividend income. Due to this application, the Company equity and net result are not equal to the consolidated equity and net result. A reconciliation of the total shareholders’ equity and profit for the period is presented in “– Note 14: Total Equity” of the Company Financial Statements. The Company Financial Statements have been prepared on a historical cost basis, except for the equity instruments, securities and derivative instruments that have been measured at fair value. Regarding the application of new, revised or amended IFRS issued and applying from 1 January 2023 and issued but not yet applied please refer to “– Note 6: Change in Accounting Policies and Disclosures” of the Consolidated Financial Statements.

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Airbus

Financial Statements 2023