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.) 108 Çelebi Ground Handling Inc. 2023 Annual Report NOTE 9 - OTHER RECEIVABLES AND PAYABLES Other short-term receivables 31 December 2023 31 December 2022 Receivables from tax office 40.669.484 11.700.900 Deposits and guarantees given 63.795.700 30.787.836 Airline tax (*) 107.562.680 41.625.191 Other miscellaneous receivables (**) 141.723.999 213.051.000 Short-term other receivables from related parties 353.751.863 297.164.927 Other receivables from related parties (Note 31) 134.574.137 84.869.838 Total short-term other receivables 488.326.000 382.034.765 (*) Related to airline tax effective in Hungary from 1 July 2022. (**) The majority of other miscellaneous receivables consist of loans of INR 400.000.000 that Delhi Cargo has given to GMR Group companies (31 December 2022: INR 940.000.000). Other long-term receivables 31 December 2023 31 December 2022 Deposits and guarantees given (*) 705.066.823 423.549.399 Other long-term receivables from third parties 705.066.823 423.549.399 Other receivables from related parties (Note 31) 848.447.600 - Total long-term other receivables 1.553.514.423 423.549.399 (*) As of 31 December 2023, deposits and guarantees given predominantly consists of the deposits given for the subsidiaries of the Group located in India, CASI, Celebi Delhi Cargo and Celebi Nas, amounting to TL 91.388.570 (31 December 2022: TL 63.602.687), TL 216.224.945 (31 December 2022: TL 123.667.741) and TL 367.606.329 (31 December 2022: TL 236.159.046), respectively, to local authorities and companies and the amounts shown in the blockage at banks. Other short-term payables 31 December 2023 31 December 2022 Deposits and guarantees received 154.400.628 15.249.336 Other short-term payables 23.720.830 13.170.819 Total short-term other payables 178.121.458 28.420.155 Other long-term payables 31 December 2023 31 December 2022 Deposits and guarantees received 54.600.101 54.166.153 54.600.101 54.166.153