Aéroport de Paris - 2018 Registration document

FINANCIAL INFORMATION ON THE ASSETS, FINANCIAL POSITION AND CONSOLIDATED FINANCIAL STATEMENTS 20 GROUPE ADP CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 DECEMBER 2018

Property, plant and equipment are detailed as follows:

Fixed assets in progress, related advances & prepayments

Land and improvements

Plant and equipment

Total 12,911

of land Buildings

Other

(in millions of euros)

Gross value

69 10,825

482

575

960

Accumulated amortisation & depreciation

(17)

(5,466)

(302)

(333)

-

(6,118) 6,793

Carrying amount as at Jan 1, 2018

52

5,359

180

242

960 929

Purchases

1

23

39

26

1,018

Change in advances and prepayments

- -

- -

-

- -

(1)

(1)

Disposals and write-offs

(2)

- -

(2)

Depreciation and Amortisation

(1)

(400)

(35)

(58)

(494)

Translation adjustments

-

-

- -

4

(2)

2

Transfers to and from other headings Carrying amount as at 31 Dec., 2018

5

532

40

(620) 1,265 1,265

(43)

57 74

5,514 11,329 (5,815)

182 508

254 644

7,272

Gross value

13,820 (6,548)

Accumulated amortisation & depreciation

(17)

(326)

(390)

-

The net amount of transfers from other headings mainly concerns the assets reclassification in progress as tangible assets. This reclassification focuses in particular on the following implemented items: ◆ the hold luggage conveying, handling and increased security screening system under satellite S3 of terminal 2E at Paris-Charles de Gaulle; ◆ the Baikal office building at Paris-Charles de Gaulle; ◆ the extension of hall 1 of the West terminal at Paris-Orly; ◆ parts of the renovation of terminal 2B and its junction with terminal 2D at Paris-Charles de Gaulle; ◆ the relocation of Paris-Charles de Gaulle taxi operating base and the adjustment of its access roads;

◆ sanitary facilities upgrading at both airports; ◆ parts of the redesign of the shops in hall K of terminal 2E at Paris-Charles de Gaulle; ◆ the renovation of roads and aprons in the cargo zone at Paris-Charles de Gaulle; ◆ the taxi operating base at Paris-Orly; ◆ the partial commissioning of the rehabilitation of building 5720 at Paris-Charles de Gaulle. The borrowing costs capitalised at 31 December 2018 in according to IAS 23 revised amounted to €14 million, based on an average capitalization rate of 2.64%.

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AÉROPORTS DE PARIS ® REGISTRATION DOCUMENT 2018