CELEBI GROUND HANDLING 2025 AR

130 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.) Other current liabilities 31 December 2025 31 December 2024 Taxes and funds payable 231.066.662 76.924.586 Airline tax (*) 35.774.369 164.023.522 Renewal investments obligation (**) - 74.399.786 Other 10.139.974 2.143.199 276.981.005 317.491.093 (*) Relates to air tax effective in Hungary as of 1 July 2023. Other non-current liabilities 31 December 2025 31 December 2024 Renewal investments obligation (**) - 615.473.500 - 615.473.500 (**) These liabilities consist of construction costs calculated in accordance with IFRIC 12 and provisions for other obligations under the concession agreement. 16. Prepaid expenses Short-term prepaid expenses 31 December 2025 31 December 2024 Prepaid expenses 163.090.782 200.085.242 Order advances given 148.280.965 189.188.463 311.371.747 389.273.705 Long-term prepaid expenses 31 December 2025 31 December 2024 Advances given for fixed assets 559.846.033 196.211.258 Prepaid expenses 51.291.382 113.208.223 611.137.415 309.419.481 17. Deferred income Short-term deferred income 31 December 2025 31 December 2024 Deferred income 121.963.607 8.901.829 Other advances received 29.725.027 133.210.392 151.688.634 142.112.221