ÇHS AR21-ENG-030622

49 Çelebi Ground Handling Inc. 2021 Annual Report CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD JANUARY 1 - DECEMBER 31, 2021 PAGE CONOLIDATED STATEMENT OF FINANCIAL POSITION 50 CONSOLIDATED STATEMENT OF PROFIT OR LOSS 52 CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME 53 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 54 CONSOLIDATED STATEMENT OF CASH FLOWS 58 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 60-120 NOTE 1 ORGANIZATION AND OPERATIONS OF THE GROUP 60 NOTE 2 BASIS OF PRESENTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS 62 NOTE 3 SEGMENT REPORTING 80 NOTE 4 CASH AND CASH EQUIVALENTS 82 NOTE 5 FINANCIAL INVESTMENTS 82 NOTE 6 INVESTMENTS ACCOUNTED BY USING THE EQUITY METHOD 83 NOTE 7 SHORT-TERM AND LONG-TERM BORROWINGS 84 NOTE 8 TRADE RECEIVABLES AND PAYABLES 88 NOTE 9 OTHER RECEIVABLES AND PAYABLES 90 NOTE 10 INVENTORIES 91 NOTE 11 PROPERTY, PLANT AND EQUIPMENT 92 NOTE 12 RIGHT-OF-USE ASSETS 94 NOTE 13 INTANGIBLE ASSETS 95 NOTE 14 PROVISIONS, COMMITMENTS, CONTINGENT ASSETS AND LIABILITIES 97 NOTE 15 OTHER ASSETS AND LIABILITIES 100 NOTE 16 PREPAID EXPENSES 101 NOTE 17 DEFERRED INCOME 102 NOTE 18 PAYABLES RELATED TO EMPLOYEE BENEFITS 102 NOTE 19 EQUITY 102 NOTE 20 REVENUE AND COST OF SALES 104 NOTE 21 EXPENSES BY NATURE 104 NOTE 22 GENERAL ADMINISTRATIVE EXPENSES 105 NOTE 23 OTHER OPERATING INCOME 105 NOTE 24 OTHER OPERATING EXPENSE 105 NOTE 25 INCOME FROM INVESTING ACTIVITIES 106 NOTE 26 EXPENSES FROM INVESTING ACTIVITIES 106 NOTE 27 FINANCE INCOME 106 NOTE 28 FINANCE EXPENSES 106 NOTE 29 TAX ASSETS AND LIABILITIES 107 NOTE 30 EARNINGS PER SHARE 110 NOTE 31 RELATED PARTY DISCLOSURES 111 NOTE 32 NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS 114 NOTE 33 FINANCIAL INSTRUMENTS 119 NOTE 34 FEES FOR SERVICES RECEIVED FROM INDEPENDENT AUDIT FIRM 120 NOTE 35 EVENTS AFTER THE BALANCE SHEET DATE 120 CONTENTS