CELEBI GROUND HANDLING 2025 AR

111 Çelebi Ground Handling 2025 Annual Report ÇELEBİ HAVA SERVİSİ ANONİM ŞİRKETİ AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 (Amounts expressed in Turkish Lira (“TL”) unless otherwise indicated.) 5. Financial investments Short-term Financial Investments: 31 December 2025 31 December 2024 Restricted bank balances (Between 3 months and 365 days) (*) 503.765.000 - Time deposits (Between 3 months and 365 days) 39.140.136 525.662.312 542.905.136 525.662.312 Long-term Financial Investments: 31 December 2025 31 December 2024 Restricted bank balances (Longer than 365 days) (*) 32.909.067 58.722.351 32.909.067 58.722.351 (*) Most of the restricted bank balances consist of the collections from customers and the amounts obtained within the framework of project finance within the framework of the concession agreements signed for the operation of the terminals and the related balances are kept blocked in bank accounts with a maturity longer than 3 months. Other financial assets measured at fair value through profit or loss: Percentage of Shares 31 December 2025 Percentage of Shares 31 December 2024 Celebi Shared Services India Private Limited 100% 42.951 100% 37.128 42.951 37.128 6. Investments accounted by using the equity method and discontinued operations Percentage of Shares 31 December 2025 Percentage of Shares 31 December 2024 DASPL 24,99% - 24,99% 31.103.605 - 31.103.605 The movements of investments accounted using the equity method during the period ended on 31 December 2025 and 2024 are as follows: As of 1 January 31.103.605 25.998.200 Liquidaiton (*) (31.103.605) - Shares of net profit/(loss) for the period - (3.871.957) Foreign currency translation differences - 8.977.362 As of 31 December - 31.103.605