ÇELEBİ HAVA SERVİSİ ANNUAL REPORT 2024

ÇELEBİ HAVA SERVİSİ ANONİM ŞİRKETİ VE BAĞLI ORTAKLIKLARI 116 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 13. Intangible assets Other Intangible Assets Movements in other intangible assets for the period ended 31 December 2024 are as follows: Opening Foreign currency Closing 1 January 2024 Additions Disposals Transfers translation differences 31 December 2024 Cost Rights 48.236.123 - - - 6.610.159 54.846.282 Software 164.308.572 9.330.804 (634.386) - 19.708.287 192.713.277 Concession rights (*) 844.967.001 - - - 138.844.456 983.811.457 Build-operate-transfer investments (**) 1.768.629.775 81.462.672 - - 294.802.034 2.144.894.481 2.826.141.471 90.793.476 (634.386) - 459.964.936 3.376.265.497 Accumulated depreciation Rights (22.879.495) (6.635.645) - - (3.264.812) (32.779.952) Software (131.790.196) (10.109.736) 634.386 - (16.402.017) (157.667.563) Concession rights (*) (481.631.967) (39.303.355) - - (81.192.141) (602.127.463) Build-operate-transfer investments (**) (664.021.992) (139.556.761) - - (116.337.586) (919.916.339) (1.300.323.650) (195.605.497) 634.386 - (217.196.556) (1.712.491.317) Net book value 1.525.817.821 1.663.774.180 (*) Refers to fixed asset expenditures made within the scope of the concession agreement signed between DIAL Celebi Delhi Cargo and are recognized in accordance with TFRIC 12. (**) The amounts calculated as a result of bringing the deposit prices paid in accordance with the concession agreements signed for the delivery of cargo and ground services at the airports in India to their present values, are accounted for under build-and-transfer basis to be amortized during the concession period. Movements in other intangible assets for the period ended 31 December 2023 are as follows: Opening 1 January 2023 Additions Disposals Transfers Foreign currency translation differences Closing 31 December 2023 Cost Rights 23.312.907 9.971.423 - - 14.951.793 48.236.123 Computer software 96.345.005 5.160.463 (1.967.201) 2.485.576 62.284.729 164.308.572 Concession rights (*) 540.520.369 - - - 304.446.632 844.967.001 Build-operate- transfer investments 1.035.701.453 121.585.122 - - 611.343.200 1.768.629.775 1.695.879.734 136.717.008 (1.967.201) 2.485.576 993.026.354 2.826.141.471 Accumulated depreciation Rights (15.774.894) (3.108.793) - - (3.995.808) (22.879.495) Computer software (74.720.298) (9.506.759) 1.967.201 - (49.530.340) (131.790.196) Concession rights (*) (285.446.461) (55.367.986) - - (140.817.520) (481.631.967) Build-operate- transfer investments (351.037.619) (67.106.296) - - (245.878.077) (664.021.992) (726.979.272) (135.089.834) 1.967.201 - (440.221.745) (1.300.323.650) Net book value 968.900.462 1.525.817.821 (*) Refers to fixed asset expenditures made within the scope of the concession agreement signed between Celebi Delhi Cargo and Celebi Nas and are recognized in accordance with TFRIC 12.