ÇHS AR21-ENG-030622

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2021 ÇELEBİ HAVA SERVİSİ ANONİM ŞİRKETİ AND ITS SUBSIDIARIES (Amounts expressed in Turkish Lira (“TL”) unless otherwise indicated.) 105 Çelebi Ground Handling Inc. 2021 Annual Report NOTE 22 - GENERAL ADMINISTRATIVE EXPENSES 1 January - 31 December 2021 1 January - 31 December 2020 Consultancy expenses (123.232.807) (99.083.009) Personnel expenses (107.171.550) (63.360.783) Technical maintenance of equipment, fuel and security expenses (17.924.148) (15.341.816) Depreciation and amortization expense (6.335.928) (4.547.997) Insurance expense (5.671.365) (3.765.623) Travel and transportation expense (5.240.656) (3.852.261) Payments to authorities and terminal managements (*) (5.165.229) (5.398.712) Other expenses (7.459.772) (8.381.622) (278.201.455) (203.731.823) (*) Payments to authorities and terminal managements are composed of office rental expenses and other miscellaneous expenses related to utilization of office area. NOTE 23 - OTHER OPERATING INCOME 1 January - 31 December 2021 1 January - 31 December 2020 Foreign exhange income (*) 34.311.447 352.468.778 Maturity difference income 2.694.586 4.956.186 Provision reversal income 591.203 2.998.903 Income from insurance claim 600.388 764.146 Other income 22.285.863 11.838.799 60.483.487 373.026.812 (*) Translation differences arising from functional currency changes are accounted for net in foreign exchange income. NOTE 24 - OTHER OPERATING EXPENSE 1 January - 31 December 2021 1 January - 31 December 2020 Foreign excahnce expenses (20.972.871) (304.654.324) Litigation and indemnity provision expenses (16.972.119) (1.851.841) Provision for doubtful receivables (10.510.962) (18.146.502) Donation and aid expenses (394.266) (2.176.265) Damage and indemnity expenses (327.335) (340.446) Other expenses (39.218.258) (26.251.475) (88.395.811) (353.420.853)