BIRLESIM_MUEHNDSILIK 2023 AR

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 132 Birleşim Mühendislik Isitma Soğutma Havalandirma Sanayi Ticaret A.Ş. and its Subsidiaries Consolidated financial statements for the year ended 31 December 2023 and Independent auditor’s report (Consolidated financial statements for the year ended 31 December 2023 and independent auditor’s report)