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.) 121 Çelebi Ground Handling Inc. 2023 Annual Report NOTE 25 - INCOME FROM INVESTING ACTIVITIES 1 January - 31 December 2023 1 January - 31 December 2022 Profit from the sale of fixed assets 30.269.535 813.475 30.269.535 813.475 NOTE 26 - EXPENSES FROM INVESTING ACTIVITIES 1 January - 31 December 2023 1 January - 31 December 2022 Impairment of goodwill (7.525.997) (425.742) Loss from the sale of fixed assets and abandonment - (27.441.858) (7.525.997) (27.867.600) NOTE 27 - FINANCE INCOME 1 January - 31 December 2023 1 January - 31 December 2022 Foreign exchange income 187.448.593 67.530.213 Interest income 119.302.896 63.492.929 Other financial income 99.562.103 69.016.181 406.313.592 200.039.323 NOTE 28 - FINANCE EXPENSES 1 January - 31 December 2023 1 January - 31 December 2022 Interest expenses (185.786.445) (107.409.602) Foreign exchange losses (105.211.705) (53.673.705) Financial expenses incurred within the scope of TFRS 16 (*) (104.571.098) (93.067.969) Other finance expenses (73.990.726) (30.779.854) (469.559.974) (284.931.130) (*) It consists of expenses that do not generate cash outflows within the scope of TFRS 16.