BIRLESIM_2021_ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2021 ANNUAL REPORT 180 Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi Ticaret A.Ş. and Its Subsidiary (All amounts expressed in Turkish Lira (“TL”)) Notes to the Consolidated Financial Statements For the Year Ended 31 December 2021 8. OTHER RECEİVABLES AND PAYABLES As of 31 December 2021 ve 2020, Other Receivable and Payables are as follows: Short-term Other Receivables 31 December 2021 31 December 2020 Other Receivables from Related Party (Note 4) 15.349.600 28.501.700 Due from Shareholders (Note 4) (*) 103.593 82.826.219 Other Receivables (Tax Receivables) 10.409.603 10.904.740 Total 25.862.796 122.232.659 Interest is charged on other short-term receivables from related parties and receivables from partners, and the interest rate as of 31 December 2021 is 15,75% (31 December 2020: 16,75%). (*) On the 31 March 2021, the Group has purchased the land of Dudullu OSB, screw plate 29, plot no. 6397, of the head office which is registered in its assets and used for its activities, for a price of 56.297.000 TL from its related parties. The debt has been deducted from the due from the shareholders. Short-term Other Payables 31 December 2021 31 December 2020 Payables to Related Party (Note 4) 7.090 - Other Payables 23.363 30.733.541 Total 30.453 30.733.541 Explanations on the nature and level of risks in other receivables are given in Note 30 b.1. 9. INVENTORIES As of 31 December 2021 ve 2020, Inventories are as follows: Invonteries 31 December 2021 31 December 2020 Raw Materials 100.464.649 58.254.081 Finished Goods - 483.689 Other Inventories 35.276 126.233 Total 100.499.925 58.864.003 10. PREPAID EXPENSES AND DEFERRED INCOME As of 31 December 2021 ve 2020, Prepaid Expenses and Deferred Income are as follows: Short-term Prepaid Expenses 31 December 2021 31 December 2020 Order Advances Given 24.872.011 3.093.697 Short-term Prepaid Expenses 375.545 373.199 Advances Given for Business Purposes 43.771 119.871 Personel Advances 35.700 46.414 Total 25.327.027 3.633.181