CELEBI GROUND HANDLING 2025 AR

128 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.) Movements in the provision employment termination benefits for the period between 1 January 2025 - 31 December 2025 are as follows: 31 December 2025 31 December 2024 As of 1 January 452.774.253 331.796.796 Interest cost 83.204.729 47.873.666 Service cost 106.802.735 79.865.165 Actuarial loss 51.271.023 8.384.843 Payments during the period (207.845.443) (90.483.877) Foreign currency translation differences 85.141.625 34.955.495 Purchase effect (Note 2) - 40.382.165 As of period end 571.348.922 452.774.253 Movements in the provision for unused vacation rights for the period between 1 January 2025 - 31 December 2025 are as follows: 31 December 2025 31 December 2024 As of 1 January 132.300.042 65.813.803 Payments of provisions during the period (70.994.977) (12.619.403) Increase in unused vacation rights during the period 47.422.040 65.917.599 Foreign currency translation differences 38.575.864 13.188.043 As of period end 147.302.969 132.300.042 c) Contingent assets and liabilities Guarantees received 31 December 2025 31 December 2024 Guarantee letters 189.898.430 245.552.782 Guarantee cheques 75.205.750 39.579.047 Guarantee notes 7.797.322 5.046.921 272.901.502 290.178.750 Guarantees given 31 December 2025 31 December 2024 Guarantee letters 2.266.728.618 736.362.053 Collaterals (*) 674.431.793 688.702.570 Pledged shares (*) 46.627.280 169.675.239 2.987.787.691 1.594.739.862 (*) The total amount of guarantees and share pledges is composed of 721.059.073 TL related to the loans obtained by the Group’s subsidiaries and joint control partner (as of 31 December 2024: 858.377.809 TL) As of 31 December 2025, the litigations those generate contingent assets and liabilities to the Group are as below: As of 31 December 2024, the Group has contingent liabilities amounting to TL Nil. (31 December 2024: TL 91.303.344) due to the legal cases, criminal liabilities and enforcement proceedings in progress against the Group.