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.) 125 Çelebi Ground Handling Inc. 2023 Annual Report NOTE 31 - RELATED PARTY DISCLOSURES The balances of due from related parties, other receivables from related parties and payables to related parties as of the end of the period and a summary of transactions with related parties during the period are given below: i) Balances with related parties Short-term receivables from related parties 31 December 2023 31 December 2022 Çelebi Havacılık Holding (1) 1.431.694 1.653.638 Other 2.782.203 28.398 4.213.897 1.682.036 Other short-term receivables from related parties 31 December 2023 31 December 2022 Çelebi Havacılık Holding (1) (*) 134.574.137 84.869.838 134.574.137 84.869.838 Other receivables from related parties 31 December 2023 31 December 2022 Çelebi Havacılık Holding (1) (*) 848.447.600 - 848.447.600 - Payables to related parties 31 December 2023 31 December 2022 Çelebi Havacılık Holding (1) (**) 55.191.043 3.267.192 Celebi Shared Services India Pvt Ltd (4) 4.780.042 - DASPL (4) 38.693 24.752 60.009.778 3.291.944 (1) Parent company (2) Subsidiary of the Group (3) Joint venture of the Group (4) Associate of the Group (5) Other related party (*) The relevant amount consists of the intra-group loan receivable of EUR 30.000.000 granted by CGHH and Celebi Cargo to ÇHH. (**) As of 31 December 2023, the relevant amount consists of legal, financial, human resources, management, corporate communication, purchasing, IT and business development services received by the Group from ÇHH, business development projects and expense reflections carried out by ÇHH on behalf of the Company.