CELEBI GROUND HANDLING 2025 AR

126 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.) Goodwill impairment test The Group tests goodwill at least once a year for the risk of impairment. A valuation report prepared by an independent valuation firm is based on for ordinary goodwill impairment test. 31 December 2025 31 December 2024 Ground handling services - CGHH 305.957.473 208.994.971 The recoverable value of the cash generating unit, has been determined by taking the usage calculations as a basis. These calculations are based on cash flow estimates covering the 5-year period, which have been approved by management and better reflect management’s expectations and forecasts for the future development of the business. Continuous growth rate of 2,1% used to determine the final value for the period exceeding the forecast period. Other important assumptions in the fair value calculation model are as follows. Discount rate 11,2% The management bases its budget on previous performance and market growth expectations. The weighted average growth rates used are in line with the estimation stated in industry reports. The discount rate used is the before tax discount rate and includes the Company specific risk factors. 31 December 2025 31 December 2024 Ground handling services - KSU 13.370.158 14. Provisions, commitments, contingent assets and liabilities a) Short-Term Provisions Other short-term provisions 31 December 2025 31 December 2024 Provision for litigation and indemnity 48.803.595 40.505.412 Other accruals 74.417.094 - 123.220.689 40.505.412 (*) TL 71.895.827 of the balance consists of various provisions for liabilities arising from the Group’s operations in Indonesia. Movements of other short-term provisions within the accounting period of 1 January - 31 December 2025 are as follows: 31 December 2025 31 December 2024 As of 1 January 40.505.412 35.830.909 Addition during the period 90.396.847 8.251.293 Payments during the period/provisions no longer required (24.080.570) (4.342.121) Translation differences 16.399.000 765.331 As of end of the period 123.220.689 40.505.412