CELEBİ 2021 ANNUAL REPORT

117 Çelebi Ground Handling Inc. 2022 Annual Report NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022 ÇELEBİ HAVA SERVİSİ ANONİM ŞİRKETİ AND ITS SUBSIDIARIES (Amounts expressed in Turkish Lira (“TL”) unless otherwise indicated.) NOTE 15 - OTHER ASSETS AND LIABILITIES Other current assets 31 December 2022 31 December 2021 VAT and service tax receivables 37.576.262 13.652.974 Advances given to personnel 1.489.431 1.013.946 Other 3.442.233 - 42.507.926 14.666.920 Other non-current assets 31 December 2022 31 December 2021 Prepaid taxes and funds (*) 73.360.108 46.597.724 VAT and service tax receivables 17.971.451 10.354.920 Other 479.626 451.736 91.811.185 57.404.380 (*) As of 31 December 2022, prepaid taxes and funds which can be offset more than 1 year, belong to CASI and Celebi Delhi Cargo with an amount of TL 64,021,901 (31 December 2021: TL 31,041,990) and TL 9,338,207, respectively (31 December 2021: TL 14,056,910). Other current liabilities 31 December 2022 31 December 2021 Airline tax (*) 78.892.182 - Taxes and funds payable 26.634.110 22.188.928 Renewal investments obligation 12.182.438 1.762.171 Other 27.196 1.231.544 117.735.926 25.182.643 (*) Relates to air tax effective in Hungary as of 1 July 2022. Other non-current liabilities 31 December 2022 31 December 2021 Renewal investments obligation 324.900.195 235.346.924 324.900.195 235.346.924