BIRLESIM_2021_ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2021 ANNUAL REPORT 126 MANAGEMENT AND CORPORATE GOVERNANCE PRACTICES CONVENIENCE TRANSLATION INTO ENGLISH OF INDEPENDENT AUDITOR’S REPORT ON ANNUAL REPORT OF THE BOARD OF DIRECTORS To the General Assembly of Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi ve Ticaret 1. Opinion We have audited the annual report of Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi ve Ticaret Anonim Şirketi (“Company”) and its subsidiary (“Group”) for the accounting period 1 January – 31 December 2021. According to our opinion, consolidated financial information provided in the annual report of the Board of Directors and matters addressed by the Board of Directors about the position of the Group are presented fairly and consistent with the audited full set of consolidated financial statements and with the findings we obtained during our audit in all material respects. 2. Basis of the Opinion Our independent audit has been conducted in line with the independent audit standards as endorsed by Capital Markets Board and with the Independent Auditing Standards (IAS) which are part of Turkish Auditing Standards promulgated by the Public Oversight, Accounting and Auditing Standards Authority of Turkey (POA). Our responsibilities under these standards have been explained in detail in the section of our report titled Responsibilities of the Independent Auditor about Independent Audit of Annual Report. Pursuant to the Ethical Rules published by POA for the Independent Auditors (“Ethical Rules”) and ethical provisions stipulated in the applicable legislation about independent audits, we declare that we are and we work independent of the Group. Ethical Rules and other responsibilities determined in the applicable legislation about ethical conduct have been complied with and duly fulfilled by us. We believe that independent audit evidence we have obtained during independent audit is sufficient and appropriate to provide a basis for our opinion. 3. Our Auditor Opinion on Full Set of Consolidated Financial Statements We have expressed an qualified opinion about the full set of consolidated financial statements concerning the accounting period 1 January – 31 December 2021 in our audit report dated 8 March 2022. 4. Responsibility of the Board of Directors about Annual Report Group Management has the following responsibilities in connection with annual report pursuant to articles 514 and 516 of Turkish Commercial Code numbered 6102 (“TCC”) and “Communiqué on Principles of Financial Reporting in Capital Markets” numbered II-14.1 (“Communiqué”) as issued by the Capital Markets Board (“CMB”) of Turkey: a) Preparing and submitting the annual report to the general assembly within the first three months following the balance sheet date. b) Preparing annual report to reflect operations of the Group in that year and its financial position accurately, completely, directly, fairly and honestly in all respects. In this report, financial position will be evaluated based on the consolidated financial statements. The report also points out development areas for the Group and potential risks affecting the Group. Evaluation made by the board of directors regarding these subjects is also presented in the report.