Aéroport de Paris - 2018 Registration document

FINANCIAL INFORMATION ON THE ASSETS, FINANCIAL POSITION AND CONSOLIDATED FINANCIAL STATEMENTS AT 31 DECEMBER 2018

RESEARCH AND DEVELOPMENT, TRADEMARKS PATENTS AND LICENCES

INFORMATION CONCERNING TRENDS

PROFIT FORECASTS

ADMINISTRATION AND EXECUTIVE MANAGEMENT BODIES

COMPENSATION AND BENEFITS OF CORPORATE OFFICERS

FUNCTIONING OF THE BOARD OF DIRECTORS AND MANAGEMENT BODIES

SOCIAL, ENVIRONMENTAL AND SOCIETAL RESPONSIBILITY INFORMATION

MAIN SHAREHOLDERS

OPERATIONS WITH RELATED PARTIES

Notes to the consolidated financial statements

/ / DETAILES SUMMARY OF THE NOTES TO THE COMPANY FINANCIAL STATEMENTS

NOTE 1 BASIS OF PREPARATION OF

NOTE 10 OTHER OPERATING INCOME AND EXPENSES 236

CONSOLIDATED FINANCIAL STATEMENTS

187

NOTE 11 INCOME TAX

236

NOTE 2 SIGNIFICANT EVENTS

190

NOTE 12 CASH AND CASH EQUIVALENTS AND CASH FLOWS

NOTE 3 SCOPE OF CONSOLIDATION

192

238

NOTE 4 INFORMATION CONCERNING THE GROUP’S OPERATING ACTIVITIES

NOTE 13 RELATED PARTIES DISCLOSURE

241

193

NOTE 14 OFF-BALANCE SHEET COMMITMENTS

243

NOTE 5 COST OF EMPLOYEE BENEFITS

205

NOTE 15 LITIGATIONS, LEGAL AND ARBITRATION PROCEEDINGS

NOTE 6 INTANGIBLE ASSETS, TANGIBLE ASSETS AND INVESTMENT PROPERTY

244

210

NOTE 16 SUBSEQUENT EVENTS

245

NOTE 7 EQUITY AND EARNINGS PER SHARE

217

NOTE 17 AUDITOR’S FEES

245

NOTE 8 OTHER PROVISIONS AND OTHER NON-CURRENT LIABILITIES

219

NOTE 18 SCOPE OF CONSOLIDATION AND NON-CONSOLIDATED COMPANIES

NOTE 9 FINANCING

221

246

NOTE 1 BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS

20

1.1 Basis of preparation of financial statements The Group’s financial statements at 31 December 2018 were approved by the Board of Directors on 14 February 2019. They will be submitted for approval by the shareholders during the Annual General Meeting to be held on 20 May 2019. Aéroports de Paris SA is a company domiciled in France. The Group’s shares have been traded on the Paris stock exchange since 2006 and are currently listed on Euronext Paris Compartment A. The consolidated financial statements comprise Aéroports de Paris SA financial statements and its subsidiaries, created on the date of 31 December, or falling that, a intermidate situation on this date.

The consolidated financial statements currency is euro. The values in the tables are in millions of euros. The use of rounded figures may sometimes

leads to an insignificant gap on the totals or the variations. Basis of measurement for the preparation of the financial statements

Preparing financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions which affect the application of accounting policies and the amounts of assets and liabilities, income and expenses or disclosures in the notes.

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AÉROPORTS DE PARIS ® REGISTRATION DOCUMENT 2018