BIRLESIM_2021_ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2021 ANNUAL REPORT 190 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 19. EMPLOYMENT BENEFITS (continued) Short-term Provisions for Employment Benefits 31 December 2021 31 December 2020 Vacation Provision 1.894.032 1.587.127 Total 1.894.032 1.587.127 Vacation Provisions Movements 1 January - 31 December 2021 1 January - 31 December 2020 Openning Balance 1.587.127 1.298.779 Movement During the Period, net 306.905 288.348 Closing Balance 1.894.032 1.587.127 Long-term Provisions for Employment Benefits 31 December 2021 31 December 2020 Severance Pay Provision 5.786.471 4.689.237 Total 5.786.471 4.689.237 Retirement Pay Provisions  Movement Table 1 January - 31 December 2021 1 January - 31 December 2020 Openning Balance 4.689.237 5.207.906 Current Service Cost 851.030 721.799 Interest Cost 1.215.159 633.047 Payables (-) (1.669.689) (630.884) Actuarial Gain/(loss) (*) 700.734 (1.242.631) Closing Balance 5.786.471 4.689.237 (*) As of 31 December 2021, actuarial loss/gain amounting to TL 700.734 (31 December 2020: TL 1.242.631) was recognized in the other comprehensive income statement. 20. OTHER ASSETS AND LIABILITIES As of the 31 December 2021 ve 2020, other current and non-current assets are as follows: Other Current Assets 31 December 2021 31 December 2020 Deposits and Guarantees Given 59.451.534 36.434.488 VAT Carried Forward 36.393.212 8.740.914 Total 95.844.746 45.175.402 Other Short-term Lıabilities 31 December 2021 31 December 2020 Deposits and Guarantees Received 10.067.719 5.284.017 Taxes and Dues Payable 3.478.272 1.634.570 Other Liabilities 54.033 20.563 Total 13.600.024 6.939.150