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

9.5.1 Categories of financial assets and liabilities

Breakdown by category of financial instrument

Hedging derivatives

Fair value

Equity instr. – FV through P&L 3

Equity instr. – FV through OCI 3

Cash flow hedge

Fair value option 1 Trading 2

Fair value hedge

As at 31 Dec., 2018

Amortised cost 3

(in millions of euros)

Other non-current financial assets

403

- - - - - - - - - - -

17

61

- - - - - - - - - - - - -

325

- - - - - - - - - - - - -

- - - - - - - - - - -

Contract assets Trade receivables Other receivables 4

9

- - -

- - - - - - - - - - -

9

628 163 201

628 163

Other current financial assets Cash and cash equivalents TOTAL FINANCIAL ASSETS

4

197

2,056 2,056 3,460 2,056

-

-

21 10

61

1,322 5,910

Non-current debt Contract liabilities Trade payables Other debts 4 Current debt

5,970

50

6

- - -

6

590 1,184 1,159

590 1,184 1,157

2

TOTAL FINANCIAL LIABILITIES

8,909

12

8,847

50

1 Identified as such at the outset. 2 Classified as held for trading purposes. 3 The Group applies IFRS 9 “Financial Instruments” since 1 January 2018. Impacts linked to the first application of IFRS 9 on the various categories of financial instruments are detailed in Note 1.3. 4 Other receivables and other debts exclude all accounts which do not constitute, within the terms of IAS 32, contractual rights and obligations, such as tax and social security debts or receivables.

Breakdown by category of financial instrument

Hedging derivatives

Fair value

Available- for-sale financial assets

Cash flow hedge

Fair value hedge

Fair value option 1 Trading 2

Debt at amortised cost

Loans and receivables

As at 31 Dec., 2017

(in millions of euros)

Other non-current financial assets

376 641

- - - -

23

29

324 641

- - - - - -

- - - - - - - - - - -

- - - - - - - - -

20

Trade receivables Other receivables 3

- -

- - - - - - - - -

161

161

Other current financial assets Cash and cash equivalents

248

4

244

1,912 1,912 3,338 1,912

-

-

Total financial assets NON-CURRENT DEBT

27 13

29

1,370

5,320

- - - - -

- - - - -

5,271

36

Trade payables Other debts 3 Current debt

422 1,161 645

- -

422 1,161 640

5

TOTAL FINANCIAL LIABILITIES

7,548

18

7,494

36

1 Identified as such at the outset. 2 Classified as held for trading purposes. 3 Other receivables and other debts exclude all accounts which do not constitute, within the terms of IAS 32, contractual rights and obligations, such as tax and social security debts or receivables.

In the scope of the determination of fair value of derivatives, the credit valuation adjustment (CVA) was computed as of 31 December 2018 audits impact was assessed as non-significant.

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AÉROPORTS DE PARIS ® REGISTRATION DOCUMENT 2018