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.) 117 Çelebi Ground Handling Inc. 2023 Annual Report Other current liabilities 31 December 2023 31 December 2022 Airline tax (*) 124.961.846 78.892.182 Taxes and funds payable 109.729.800 144.508.417 Renewal investments obligation 24.181.658 12.182.438 Other 23.096 27.196 258.896.400 235.610.233 (*) Relates to air tax effective in Hungary as of 1 July 2022. Other non-current liabilities 31 December 2023 31 December 2022 Renewal investments obligation 533.333.357 324.900.195 533.333.357 324.900.195 NOTE 16 - PREPAID EXPENSES Short-term prepaid expenses 31 December 2023 31 December 2022 Prepaid expenses 164.588.824 55.232.004 Order advances given 94.304.906 39.964.248 258.893.730 95.196.252 Long-term prepaid expenses 31 December 2023 31 December 2022 Advances given for fixed assets 156.823.282 64.196.624 Prepaid expenses 45.699.326 19.923.449 202.522.608 84.120.073 NOTE 17 - DEFERRED INCOME Short-term deferred income 31 December 2023 31 December 2022 Other advances received 117.641.269 85.728.516 Deferred income 8.088.510 8.857.203 125.729.779 94.585.719