BIRLESIM_MUEHNDSILIK 2023 AR

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 142 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 Accumulated Other Comprehensive Income or Expenses that will be Reclassified Subsequently to Profit or Loss Accumulated Other Comprehensive Income or Expenses that will be Reclassified Subsequently to Profit or Loss Share Capital Adjustment to Share Capital Treasury Shares Premium on Shares Defined Benefit Plans Remeasurement Gain/(Loss)) Foreign currency conversion differences Balances as of 1 January 2022 102.000.000 342.396.460 (80.887.293) 549.113.454 - - Transfers - - - - - - Capital Increase (Note 19) 122.000.000 94.684.152 - (216.684.152) - - Dividend Payment - - - - - - Increase Due to Share Buyback Transactions - - (145.420.370) - - - Decrease Due to Share Buyback Transactions - - 220.934.193 - - - Joint Affiliation Recruitment - - - - - - Total Comprehensive Income - - - - (4.114.052) - Balance as of 31 December 2022 224.000.000 437.080.612 (5.373.470) 332.429.302 (4.114.052) - Balances as of 1 January 2023 224.000.000 437.080.612 (5.373.470) 332.429.302 (4.114.052) - Transfers - - - - - - Dividend Payment - - - - - Increase Due to Share Buyback Transactions - - (49.859.529) - - - Decrease Due to Share Buyback Transactions - - 55.232.999 - - - Total Comprehensive Income - - - - (5.431.018) (1.308.698) Balance as of 31 December 2023 224.000.000 437.080.612 - 332.429.302 (9.545.070) (1.308.698)