BIRLESIM_2021_ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2021 ANNUAL REPORT 139 Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi Ticaret A.Ş. and Its Subsidiary The accompanying notes, form an integral part of the financial statements. (All amounts expressed in Turkish Lira (“TL”)) Consolidated Statement of Financial Position As at 31 December 2021 LIABILITIES Notes Audited Current Period 31 December 2021 Audited Prior Period 31 December 2020 Current Liabilities 525.644.209 365.065.676 Short-Term Borrowings 12 64.201.523 104.702.477 Short-Term Portion of Long-Term Borrowings 12 4.314.943 1.195.357 Lease Liabilities 11 21.685 2.346.698 Trade Payables 6 300.406.992 139.804.006 - Trade Payables to Related Parties 4, 6 16.368.275 4.158.947 - Trade Payables to Third Parties 6 284.038.717 135.645.059 Payables Related to Employee Benefits 19 5.607.792 2.204.764 Other Payables 8 30.453 30.733.541 - Other Payables to Related Parties 4, 8 7.090 - - Other Payables to Third Parties 8 23.363 30.733.541 Contract Liabilities 7 21.555.840 12.613.288 - Ongoing Construction and Contracting Projects 7 21.555.840 12.613.288 Deferred Income 10 100.794.831 56.983.962 - Deferred Income from Third Parties 10 100.794.831 56.983.962 Current Tax Liability 28 - - Short-Term Provisions 17 15.110.126 7.542.433 - Short-Term Provisions for Employee Benefits 17, 19 1.894.032 1.587.127 - Other Short-Term Provisions 17 13.216.094 5.955.306 Other Current Liabilities 20 13.600.024 6.939.150 Non-Current Liabilities 21.752.698 9.070.965 Long-Term Borrowings 12 771.764 164.186 Lease Liabilities 11 - 671.135 Long-Term Provisions 5.786.471 4.689.237 - Long-Term Provisions for Employee Benefits 19 5.786.471 4.689.237 Deferred Income 10 118.760 - Deferred Tax Liability 28 15.075.703 3.546.407