ÇELEBİ HAVA SERVİSİ ANNUAL REPORT 2024

73 Çelebi Ground Handling 2024 Annual Report CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD JANUARY 1 - DECEMBER 31, 2024 CONTENTS PAGE CONSOLIDATED STATEMENT OF FINANCIAL POSITION 74 CONSOLIDATED STATEMENT OF PROFIT OR LOSS 76 CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME 77 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 78 CONSOLIDATED STATEMENT OF CASH FLOWS 82 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 84-136 NOTE 1. ORGANIZATION AND OPERATIONS OF THE GROUP 84 NOTE 2. BASIS OF PRESENTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS 86 NOTE 3. SEGMENT REPORTING 103 NOTE 4. CASH AND CASH EQUIVALENTS 105 NOTE 5. FINANCIAL INVESTMENTS 105 NOTE 6. INVESTMENTS ACCOUNTED BY USING THE EQUITY METHOD 106 NOTE 7. SHORT-TERM AND LONG-TERM BORROWINGS 107 NOTE 8. TRADE RECEIVABLES AND PAYABLES 110 NOTE 9. OTHER RECEIVABLES AND PAYABLES 112 NOTE 10. INVENTORIES 113 NOTE 11. PROPERTY, PLANT AND EQUIPMENT 114 NOTE 12. RIGHT-OF-USE ASSETS 115 NOTE 13. INTANGIBLE ASSETS 116 NOTE 14. PROVISIONS, COMMITMENTS, CONTINGENT ASSETS AND LIABILITIES 118 NOTE 15. OTHER ASSETS AND LIABILITIES 121 NOTE 16. PREPAID EXPENSES 122 NOTE 17. DEFERRED INCOME 122 NOTE 18. PAYABLES RELATED TO EMPLOYEE BENEFITS 122 NOTE 19. EQUITY 123 NOTE 20. REVENUE AND COST OF SALES 124 NOTE 21. EXPENSES BY NATURE 124 NOTE 22. GENERAL ADMINISTRATIVE EXPENSES 125 NOTE 23. OTHER OPERATING INCOME 125 NOTE 24. OTHER OPERATING EXPENSES 125 NOTE 25. INCOME FROM INVESTING ACTIVITIES 125 NOTE 26. EXPENSES FROM INVESTING ACTIVITIES 126 NOTE 27. FINANCE INCOME 126 NOTE 28. FINANCE EXPENSES 126 NOTE 29. TAX ASSETS AND LIABILITIES 126 NOTE 30. EARNINGS PER SHARE 129 NOTE 31. RELATED PARTY DISCLOSURES 129 NOTE 32. NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS 132 NOTE 33. FEES FOR SERVICES RECEIVED FROM INDEPENDENT AUDIT FIRM 136 NOTE 34. EVENTS AFTER THE BALANCE SHEET DATE 136