CELEBI GROUND HANDLING 2025 AR

119 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.) Credit risks exposed by the Group for each financial instrument type as of 31 December 2025 and 2024 are shown below: Trade receivables Other receivables 31 December 2025 Related party Other Related party Other Bank deposits Maximum of credit risk exposed - 2.106.371.933 1.428.377.294 2.153.343.526 2.395.332.243 as of the reporting date - Amount of risk covered by guarantees - 59.708.092 - - - Net carrying value of financial assets which are not due or not impaired - 1.922.099.051 1.428.377.294 2.153.343.526 2.395.332.243 Net carrying value of financial assets which are overdue but not impaired - 184.272.882 - - - - Amount of risk covered by guarantees - 26.862.166 - - - Net carrying value of impaired assets - Overdue (gross carrying value) - 53.252.676 - - - - Impairment (-) - (53.252.676) - - - - Amount of risk covered by guarantees - - - - - Trade receivables Other receivables 31 December 2024 Related party Other Related party Other Bank deposits Maximum of credit risk exposed 4.213.897 1.343.313.917 983.021.737 1.058.818.686 3.809.693.754 as of the reporting date - Amount of risk covered by guarantees - 66.597.329 - - - Net carrying value of financial assets which are not due or not impaired 4.213.897 1.206.725.954 983.021.737 1.058.818.686 3.809.693.754 Net carrying value of financial assets which are overdue but not impaired - 136.587.963 - - - - Amount of risk covered by guarantees - 7.824.611 - - - Net carrying value of impaired assets - Overdue (gross carrying value) - 170.963.628 - - - - Impairment (-) - (170.963.628) - - - - Amount of risk covered by guarantees - - - - -