CELEBI GROUND HANDLING 2025 AR

124 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.) 13. Intangible assets Other Intangible Assets Movements in other intangible assets for the period ended 31 December 2025 are as follows: Opening 1 January 2025 Additions Disposals Transfers Impairment Foreign currency translation differences Closing 31 December 2025 Cost Rights 54.846.282 50.766.394 (15.926.569) - - 38.513.499 128.199.606 Software 192.713.277 27.414.584 (2.777.977) - - 22.436.275 239.786.159 Concession rights (*) 983.811.457 - - - (381.439.217) 338.458.595 940.830.835 Build-operate- transfer investments (**) 2.144.894.481 - - (2.144.894.481) - - - 3.376.265.497 78.180.978 (18.704.546) (2.144.894.481) (381.439.217) 399.408.369 1.308.816.600 Accumulated depreciation Rights (32.779.952) (41.001.359) 6.026.270 - - (9.079.596) (76.834.637) Software (157.667.563) (13.109.709) - - - (45.614.780) (216.392.052) Concession rights (*) (602.127.463) (29.325.249) - - - (255.904.977) (887.357.689) Build-operate- transfer investments (**) (919.916.339) - - 919.916.339 - - - (1.712.491.317) (83.436.317) 6.026.270 919.916.339 - (310.599.353) (1.180.584.378) Net book value 1.663.774.180 128.232.222 (*) Refers to capital expenditures incurred under the concession agreement signed between Celebi Delhi Cargo and DIAL, which were accounted for within the scope of IFRIC 12. (**) The amounts calculated as a result of discounting the deposits paid under the concession agreements signed for the provision of cargo and ground handling services at airports in India to their present value have been amortized and accounted for under build-operate-transfer assets. Following the termination of the concession agreements, the related build-operate-transfer balances were reclassified to other receivables as of 31 December 2025.