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.) 116 Çelebi Ground Handling Inc. 2023 Annual Report As of 31 December 2023, the litigations those generate contingent assets and liabilities to the Group are as below: As of 31 December 2023, the Group has contingent liabilities amounting to TL 82.062.180 (31 December 2022: TL 53.326.350) due to the legal cases, criminal liabilities and enforcement proceedings in progress against the Group. The details of collaterals, pledges, guarantees and mortgages (“CPGM”) of the Group as of 31 December 2023 and 2022 are as follows: 31 December 2023 31 December 2022 CPGM given by the Group Amount TL Equivalent Amount TL Equivalent A. CPGM given on behalf of the Group’s legal personality 650.770.798 383.465.116 TL 30.936.753 30.936.753 22.702.874 22.702.874 EUR 6.040.632 197.121.528 5.772.771 115.286.855 USD 2.210.500 65.190.519 3.150.500 59.015.166 INR 864.362.431 306.252.253 712.421.284 161.470.284 HUF 600.700.000 51.269.745 500.700.000 24.989.937 B. CPGM given on behalf of fully consolidated subsidiaries 737.286.900 699.991.197 EUR 50.000 1.631.630 2.050.000 40.940.140 INR 2.076.304.000 735.655.270 2.907.792.000 659.051.057 C. CPGM given for continuation of its economic activities on behalf of the third parties - - - - D. Total amount of other CPGM - - - - 1.388.057.698 1.083.456.313 NOTE 15 - OTHER ASSETS AND LIABILITIES Other current assets 31 December 2023 31 December 2022 Deferred VAT 110.697.509 37.576.262 Advances given to personnel 2.162.306 1.489.431 Other 1.389.978 3.442.233 114.249.793 42.507.926 Other non-current assets 31 December 2023 31 December 2022 Prepaid taxes and funds (*) 132.212.407 73.360.108 VAT and service tax receivables 7.109.576 17.971.451 Other 480.676 479.626 139.802.659 91.811.185 (*) As of 31 December 2023, the relevant amount consists of prepaid taxes and funds that can be used for more than 1 year.