ÇELEBİ HAVA SERVİSİ ANNUAL REPORT 2024

ÇELEBİ HAVA SERVİSİ ANONİM ŞİRKETİ VE BAĞLI ORTAKLIKLARI 121 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 15. Other assets and liabilities Other current assets 31 December 2024 31 December 2023 Deferred VAT 142.316.118 110.697.509 Advances given to personnel 18.409.626 2.162.306 Other 28.170.965 1.389.978 188.896.709 114.249.793 Other non-current assets 31 December 2024 31 December 2023 Prepaid taxes and funds (*) 269.417.118 132.212.407 VAT and service tax receivables 930.337 7.109.576 Other 1.940.751 480.676 272.288.206 139.802.659 (*) As of 31 December 2024, and 2023, the relevant amount consists of prepaid taxes and funds that can be used for more than 1 year. Other current liabilities 31 December 2024 31 December 2023 Airline tax (*) 164.023.522 124.961.846 Taxes and funds payable 76.924.586 109.729.800 Renewal investments obligation (**) 74.399.786 24.181.658 Other 2.143.199 23.096 317.491.093 258.896.400 (*) Relates to air tax effective in Hungary as of 1 July 2023. Other non-current liabilities 31 December 2024 31 December 2023 Renewal investments obligation (**) 615.473.500 533.333.357 615.473.500 533.333.357 (**) These liabilities consist of construction costs calculated in accordance with IFRIC 12 and provisions for other obligations under the concession agreement.