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.) 120 Çelebi Ground Handling Inc. 2023 Annual Report NOTE 22 - GENERAL ADMINISTRATIVE EXPENSES 1 January - 31 December 2023 1 January - 31 December 2022 Consultancy expenses (459.919.425) (249.459.766) Personnel expenses (367.789.255) (228.695.259) Technical maintenance of equipment, fuel and security expenses (49.976.122) (30.476.137) Travel and transportation expense (22.144.112) (15.619.175) Payments to authorities and terminal managements (8.460.943) (9.209.826) Depreciation and amortization expense (15.550.375) (9.131.204) Insurance expense (11.022.444) (7.039.400) Other expenses (79.548.783) (41.007.534) (1.014.411.459) (590.638.301) NOTE 23 - OTHER OPERATING INCOME 1 January - 31 December 2023 1 January - 31 December 2022 Foreign exchange income 337.351.391 70.253.635 Maturity difference income 6.519.653 5.164.036 Provision reversal income 4.436.578 1.060.281 Income from insurance claim 3.216.735 699.490 Other income 93.622.313 60.574.465 445.146.670 137.751.907 NOTE 24 - OTHER OPERATING EXPENSES 1 January - 31 December 2023 1 January - 31 December 2022 Foreign exchange expenses (87.427.189) (62.371.667) Donation and aid expenses (57.814.758) (12.818.491) Litigation and indemnity provision expenses (20.490.399) (4.954.328) Provision for doubtful receivables (30.650.211) (2.377.758) Other expenses (140.272.483) (59.321.524) (336.655.040) (141.843.768)