CELEBI GROUND HANDLING 2023 ANNUAL REPORT

21 Çelebi Ground Handling Inc. 2023 Annual Report b) Reporting Currency Each line item in the financial statements of the group’s companies is recorded in the currency of the primary economic environment in which the companies operate. The consolidated financial statements are presented in TL, the reporting currency for the Group. The functional currencies of Group companies as of 31 December 2023 are detailed below. Company Currency Çelebi Ground Handling Euro (EUR) CGHH Hungarian Forint (HUF) Celebi Delhi Cargo Indian Rupee (INR) CASI Indian Rupee (INR) Celebi NAS Indian Rupee (INR) Çelebi Kargo Turkish Lira (TL) Celebi Cargo GmbH Euro (EUR) DASPL Indian Rupee (INR) Celebi GH India Private Limited Indian Rupee (INR) KSU Indian Rupee (INR) Celebi GS Chennai Private Limited Indian Rupee (INR) Celebi Tanzania Tanzanian Shilling (TZS) The Companies Incorporated into Consolidation The Company’s consolidated financial statements for the period ending 31 December 2023 include the results of the Company, Celebi NAS, CGHH, Celebi Delhi Cargo, CASI, Çelebi Cargo, DASPL, Celebi Cargo GmbH, KSU, Celebi Tanzania, CGHI and CGSC which are jointly referred to as the “Group”. The consolidated financial statements for the period 1 January-31 December 2023 has been approved for the issuance by the Board of Directors on 11 March 2024, and signed by Osman Yılmaz, the General Manager, and Deniz Bal, the Director of Financial Affairs, on behalf of Board of Directors. 10. DONATIONS In the year ending 31 December 2023, the Group’s donations and grants to various foundations, associations, chambers, public institutions and organizations amounted to TL 57,814,758. TL 48,374,958 of this donation amount consists of the construction expenses of the additional building of the Ali Cavit Çelebioğlu Faculty of Aviation and Astronautics, located within Erzincan Binali Yıldırım University, under the auspices of the Ministry of Transport.