CELEBİ 2021 ANNUAL REPORT

118 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 16 - PREPAID EXPENSES Short-term prepaid expenses 31 December 2022 31 December 2021 Prepaid expenses 55.232.004 31.676.182 Order advances given 25.132.682 16.911.868 80.364.686 48.588.050 Long-term prepaid expenses 31 December 2022 31 December 2021 Prepaid expenses 19.923.449 14.590.077 Advances given for fixed assets 64.196.624 11.687.709 84.120.073 26.277.786 NOTE 17 - DEFERRED INCOME Short-term deferred income 31 December 2022 31 December 2021 Other advances received 85.728.516 53.489.033 Deferred income 8.857.203 83.613 94.585.719 53.572.646 Long-term deferred income 31 December 2022 31 December 2021 Deferred income 15.269.112 2.078.680 15.269.112 2.078.680 NOTE 18 - PAYABLES RELATED TO EMPLOYEE BENEFITS 31 December 2022 31 December 2021 Bonus payable accruals 82.627.848 47.547.721 Wages and salaries payable 90.538.189 39.651.307 Social security premiums payable 46.468.848 15.004.799 219.634.885 102.203.827

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