ÇELEBİ HAVA SERVİSİ ANNUAL REPORT 2024

ÇELEBİ HAVA SERVİSİ ANONİM ŞİRKETİ VE BAĞLI ORTAKLIKLARI 115 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 (Amounts expressed in Turkish Lira (“TL”) unless otherwise indicated.) Çelebi Ground Handling 2024 Annual Report 12. Right-of-use assets Movements in right of use assets for the interim period ended on 31 December 2024 are as follows: Opening 1 January 2024 Additions Modifications Foreign currency translation differences Closing 31 December 2024 Cost Buildings and land 3.662.254.993 5.798.843 27.153.926 447.382.297 4.130.865.994 Machinery, plant and equipment 184.114.987 - - 23.526.406 207.641.393 Motor vehicles 82.639.482 - 3.321.620 9.627.189 95.588.291 3.929.009.462 5.798.843 30.475.546 480.535.892 4.434.095.678 Accumulated depreciation Buildings and land (1.227.664.364) (367.808.645) - (150.030.181) (1.733.779.125) Machinery, plant and equipment (156.294.944) (8.266.321) - (20.261.776) (184.823.041) Motor vehicles (71.583.687) (15.804.630) - (8.439.846) (95.828.163) (1.455.542.995) (391.879.596) (178.731.803) (2.014.430.329) Net book value 2.473.466.467 2.419.665.349 Depreciation expense for the period ended 31 December 2024 in the amount of is included in cost of sales. Movements in right-of-use assets for the period ended 31 December 2023 are as follows: Opening 1 January 2023 Foreign currency Closing Additions Modifications translation differences 31 December 2023 Cost Buildings and land 2.024.032.245 125.074.019 163.227.389 1.349.921.340 3.662.254.993 Machinery, plant and equipment 94.103.174 23.962.857 - 66.048.956 184.114.987 Vehicles 50.311.689 - (68.992) 32.396.785 82.639.482 2.168.447.108 149.036.876 163.158.397 1.448.367.081 3.929.009.462 Accumulated depreciation Buildings and land (551.172.927) (260.331.124) - (416.160.313) (1.227.664.364) Machinery, plant and equipment (94.103.174) (1.996.905) - (60.194.865) (156.294.944) Vehicles (31.448.598) (15.573.778) - (24.561.311) (71.583.687) (676.724.699) (277.901.807) (500.916.489) (1.455.542.995) Net book value 1.491.722.409 2.473.466.467 Depreciation expense for the period ended 31 December 2023 in the amount of is included in cost of sales.