BIRLESIM_MUEHNDSILIK 2023 AR

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 133 INDEPENDENT AUDITOR’S REPORT To the Board of Directors Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi ve Ticaret A.Ş. A) Independent Audit of Consolidated Financial Statements Opinion We have audited the consolidated financial statements of Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi ve Ticaret A.Ş. (“the Company”) and its subsidiaries (the Group), which comprise the consolidated statement of financial position as at December 31, 2023, and the consolidated statement of profit or loss and other comprehensive income, consolidated statement of changes in equity and consolidated statement of cash flows for the year then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies. In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Group as at December 31, 2023, and its consolidated financial performance and its consolidated cash flows for the year then ended in accordance with Turkish Accounting Standards (“TAS”). Basis for Opinion We conducted our audit in accordance with standards on auditing issued by the Capital Markets Board of Turkey and the Auditing Standards published by the Public Oversight Accounting and Auditing Standards Authority. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are independent of the Group in accordance with the Code of Ethics published by the Public Oversight Accounting and Auditing Standards Authority. We have fulfilled our other ethical responsibilities in accordance with the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Emphasis Of Matter Within the scope of the “Announcement on Inflation Adjustment of Financial Statements of Companies Subject to Independent Audit” dated November 23, 2023 published by POA, consolidated financial statements as of December 31, 2023 are subject to inflation adjustment in accordance with TAS 29 “Financial Reporting in Hyperinflationary Economies”. In this context, we draw attention to note 2.2, which includes explanations regarding the transition to inflation accounting. This issue does not affect our opinion.