CELEBI GROUND HANDLING 2025 AR

71 Çelebi Ground Handling 2025 Annual Report INDEPENDENT AUDITOR’S REPORT ON THE EARY IDENTIFICATION OF THE RISK COMMITTEE AND SYSTEM To the Board of Directors of Çelebi Hava Servisi Anonim Şirketi; We have audited the Early Identification of the Risk System and Committee established by Çelebi Hava Servisi Anonim Şirketi (“the Company”) and its’ subsidiaries (“the Group”). Responsibility of the Board of Directors Pursuant to paragraph 1 of Article 378 of the Turkish Commercial Code 6102 (“TCC”), the board of directors is obliged to establish a committee of experts and operate and improve the system for the purposes of: early identification of factors posing a threat on the Group’s existence, development and continuation; implementation of necessary measures and solutions in this regard; and management of the risk. Responsibility of the independent auditor Our responsibility is to express a conclusion on the Early Identification of the Risk System and Committee based on our audit. Our audit was conducted in accordance with TCC and the “Principles on the Independent Auditor’s Report on Early Identification of the Risk System and Committee” and ethical requirements as announced by Public Oversight Accounting and Auditing Standards Authority (“POA”) of Turkey. These Principles require us to determine whether the early identification of the risk system and committee has been established, and if established, to evaluate whether the system and committee operate in accordance with Article 378 of TCC. Our audit does not involve auditing the appropriateness of the solutions on the risks identified by the Early Identification of the Risk System and Committee and the practices performed by the management against the risks. Information Regarding the Early Identification of the Risk System and Committee The Group established the Early Identification of the Risk System and Committee which consists of two members. For the period between January 1 – December 31, 2025, the committee has met for the purposes of early identification of factors posing a threat on the Group’s existence and development, implementation of necessary measures and solutions in this regard and the management of the risk; and has submitted the reports it has prepared to the Board of Directors. Conclusion Based on our audit, we have reached the conclusion that the early identification of the risk system and committee of ABC is, in all material respects, in compliance with article 378 of the TCC. Partner March 11, 2026 İstanbul, Türkiye Güney Bağımsız Denetim ve SMMM A.Ş. Maslak Mah. Eski Büyükdere Cad. Orjin Maslak İş Merkezi No: 27 Daire: 57, 34485 Sarıyer, İstanbul - Türkiye Tel: +90 212 315 3000 Fax: +90 212 230 8291 ey.com Ticaret Sicil No: 479920 Mersis No: 0-4350-3032-6000017