BIRLESIM_MUEHNDSILIK 2023 AR

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 139 Birleşim Mühendislik Isitma Soğutma Havalandirma Sanayi Ticaret A.Ş. and its Subsidiaries The accompanying notes form an integral part of these financial statements. (Amounts are expressed in terms of purchasing power of Turkish Lira (“TL”) as of December 31, 2023 unless otherwise stated.) Notes to the Consolidated Financial Statements For the Year Ended 31 December 2023 LIABILITIES Notes Audited 31 December 2023 Audited 31 December 2022 Current Liabilities 2.825.108.702 2.505.168.476 Short-Term Borrowings 12 509.581 39.478.406 Short-Term Portion of Long-Term Borrowings 12 45.178.495 600.011 Trade Payables 7 782.999.274 958.124.899 - Trade Payables to Related Parties 5, 7 5.371.714 13.057.777 - Trade Payables to Third Parties 7 777.627.560 945.067.122 Payables Related to Employee Benefits 17 25.228.873 18.197.815 Other Payables 9 362.540 49.665.041 - Other Payables to Related Parties 5, 9 185.741 2.307.112 - Other Payables to Third Parties 9 176.799 47.357.929 Contract Liabilities 8 109.771.219 367.860.529 - Ongoing Construction and Contracting Projects 8 109.771.219 367.860.529 Deferred Income 11 1.802.729.443 1.018.167.261 - Deferred Income from Third Parties 11 1.802.729.443 1.018.167.261 Current Tax Liability 28 - 1.946.991 Short-Term Provisions 15,17 13.447.276 17.632.761 - Short-Term Provisions for Employee Benefits 15, 17 5.834.014 6.502.004 - Other Short-Term Provisions 17 7.613.262 11.130.757 Other Current Liabilities 18 44.882.001 33.494.762 Non-Current Liabilities 19.144.786 90.927.052 Long-Term Borrowings 12 5.753.117 - Long-Term Provisions 12.218.056 15.815.908 - Long-Term Provisions for Employee Benefits 17 12.218.056 15.815.908 Deferred Income 11 1.173.613 3.688.175 Deferred Tax Liability 26 - 71.422.969