CELEBI GROUND HANDLING 2023 ANNUAL REPORT

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2023 ÇELEBİ HAVA SERVİSİ ANONİM ŞİRKETİ AND ITS SUBSIDIARIES (Amounts expressed in Turkish Lira (“TL”) unless otherwise indicated.) 107 Çelebi Ground Handling Inc. 2023 Annual Report Trade receivables Other receivables 31 December 2022 Related party Other Related party Other Bank deposits Maximum of credit risk exposed as of the reporting date 1.682.036 550.972.232 84.869.838 729.725.853 1.975.060.253 - Amount of risk covered by guarantees - 31.165.740 - - - Net carrying value of financial assets which are not due or not impaired 1.682.036 393.322.546 84.869.838 729.725.853 1.975.060.253 Net carrying value of financial assets which are overdue but not impaired - 97.398.251 - - - - Amount of risk covered by guarantees - 15.089.992 - - - Net carrying value of impaired assets - Overdue (gross carrying value) - 98.676.286 - - - - Impairment (-) - (98.676.286) - - - - Amount of risk covered by guarantees - - - - - Aging which is prepared considering the overdue days of overdue receivables that are not impaired including receivables from related parties is as follows: 31 December 2023 31 December 2022 Overdue 1 month 97.552.647 29.486.091 Overdue 1-3 months 14.356.928 8.563.546 Overdue 3-12 months 19.711.468 56.500.709 Overdue 1-5 years 4.966.920 2.847.905 136.587.963 97.398.251 As of 31 December 2023, the portion of the Group’s overdue but not impaired receivables secured by collateral is TL 7.824.612 (31 December 2022: TL 15.089.992). Short-term trade payables 31 December 2023 31 December 2022 Trade payables to third parties 601.298.449 290.011.726 Accrued liabilities 318.793.703 152.982.822 Total trade payables to third parties 920.092.152 442.994.548 Due to third parties (Note 31) 60.009.778 3.291.944 Total short-term trade payables 980.101.930 446.286.492