CELEBI GROUND HANDLING 2023 ANNUAL REPORT

69 Çelebi Ground Handling Inc. 2023 Annual Report CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD JANUARY 1 - DECEMBER 31, 2023 PAGE CONSOLIDATED STATEMENT OF FINANCIAL POSITION 70 CONSOLIDATED STATEMENT OF PROFIT OR LOSS 72 CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME 73 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 74 CONSOLIDATED STATEMENT OF CASH FLOWS 78 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 80-132 NOTE 1 ORGANIZATION AND OPERATIONS OF THE GROUP 80 NOTE 2 BASIS OF PRESENTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS 82 NOTE 3 SEGMENT REPORTING 98 NOTE 4 CASH AND CASH EQUIVALENTS 100 NOTE 5 FINANCIAL INVESTMENTS 101 NOTE 6 INVESTMENTS ACCOUNTED BY USING THE EQUITY METHOD 101 NOTE 7 SHORT-TERM AND LONG-TERM BORROWINGS 102 NOTE 8 TRADE RECEIVABLES AND PAYABLES 106 NOTE 9 OTHER RECEIVABLES AND PAYABLES 108 NOTE 10 INVENTORIES 109 NOTE 11 PROPERTY, PLANT AND EQUIPMENT 109 NOTE 12 RIGHT-OF-USE ASSETS 110 NOTE 13 INTANGIBLE ASSETS 111 NOTE 14 PROVISIONS, COMMITMENTS, CONTINGENT ASSETS AND LIABILITIES 113 NOTE 15 OTHER ASSETS AND LIABILITIES 116 NOTE 16 PREPAID EXPENSES 117 NOTE 17 DEFERRED INCOME 117 NOTE 18 PAYABLES RELATED TO EMPLOYEE BENEFITS 118 NOTE 19 EQUITY 118 NOTE 20 REVENUE AND COST OF SALES 119 NOTE 21 EXPENSES BY NATURE 119 NOTE 22 GENERAL ADMINISTRATIVE EXPENSES 120 NOTE 23 OTHER OPERATING INCOME 120 NOTE 24 OTHER OPERATING EXPENSES 120 NOTE 25 INCOME FROM INVESTING ACTIVITIES 121 NOTE 26 EXPENSES FROM INVESTING ACTIVITIES 121 NOTE 27 FINANCE INCOME 121 NOTE 28 FINANCE EXPENSES 121 NOTE 29 TAX ASSETS AND LIABILITIES 122 NOTE 30 EARNINGS PER SHARE 124 NOTE 31 RELATED PARTY DISCLOSURES 125 NOTE 32 NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS 128 NOTE 33 FEES FOR SERVICES RECEIVED FROM INDEPENDENT AUDIT FIRM 132 NOTE 34 EVENTS AFTER THE BALANCE SHEET DATE 132 CONTENTS