ÇHS AR21-ENG-030622

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2021 ÇELEBİ HAVA SERVİSİ ANONİM ŞİRKETİ AND ITS SUBSIDIARIES (Amounts expressed in Turkish Lira (“TL”) unless otherwise indicated.) 101 Çelebi Ground Handling Inc. 2021 Annual Report Other non-current assets 31 December 2021 31 December 2020 Prepaid taxes and funds (*) 47.046.218 24.056.616 Other 10.358.162 3.242 57.404.380 24.059.858 (*) As of 31 December 2021, prepaid taxes and funds which can be offset more than 1 year, belong to CASI and Celebi Delhi Cargo with an amount of TL 31.041.990 (31 December 2020: TL 17.054.116) and TL 14.056.910, respectively (31 December 2020: TL 6.983.791). Other current liabilities 31 December 2021 31 December 2020 Taxes and funds payable 22.188.928 9.439.921 Renewal investments obligation 1.762.171 1.011.669 Other 1.231.544 248.755 25.182.643 10.700.345 Other non-current liabilities 31 December 2021 31 December 2020 Renewal investments obligation 235.346.924 75.418.498 Deferred insurance compensation income - 16.665 235.346.924 75.435.163 NOTE 16 - PREPAID EXPENSES Short-term prepaid expenses 31 December 2021 31 December2020 Prepaid expenses 31.676.182 19.924.652 Order advances given 16.911.868 7.797.861 48.588.050 27.722.513 Long-term prepaid expenses 31 December 2021 31 December 2020 Prepaid expenses 14.590.077 4.549.111 Advances given for fixed assets 11.687.709 3.161.045 26.277.786 7.710.156