BIRLESIM_2021_ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2021 ANNUAL REPORT 194 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 24. NATURE OF EXPENSES As of te 1 January - 31 December 2021 and 2020, Nature of Depreciation and Amortisation Expenses are as follows: Depreciation and Amortisation 1 January - 31 December 2021 1 January - 31 December 2020 General and Administrative Expenses (Note 23) 3.988.881 3.431.718 Cost of Sales 1.306.343 4.880.159 Total 5.295.224 8.311.877 Tangible Assets Depreciation (Note 13) 3.131.610 4.760.655 Investment Properties Depreciation - 853.158 Intangible Assets Depreciation (Note 15) 360.718 110.515 Right of Use Depreciation (Note 14) 1.802.896 2.587.549 Total 5.295.224 8.311.877 Fees for Services Obtained from Independent Auditor/Independent Audit Firm The Group’s explanation regarding the fees for the services rendered by the independent audit firms, which is based on the KGK’s letter dated August 19, 2021, the preparation principles of which are based on the Board Decision published in the Official Gazette on March 30, 2021, are as follows: 2021 (*) 2020 (*) Independent Audit Fee for the Reporting Period 372.000 200.000 Fees for Tax Advisory Services 190.000 94.080 562.000 294.080 (*) The fees above have been determined by including the statutory audit and other related service fees of all subsidiaries. 25. OTHER OPERATING INCOME AND EXPENSES As of te 1 January - 31 December 2021 and 2020, Other Operating Income and Expenses are as follows: Other Operating Incom e 1 January - 31 December 2021 1 January - 31 December 2020 Foreign Exchange Gain 79.112.365 120.074.800 Social Security Premium Income 1.132.792 263.550 Canseled Doubtful Receivable (Note 6) - 679.197 Canceled Lawsuit Provision (Note 17) 137.313 238.801 Other Income 1.042.009 531.122 Total 81.424.479 121.787.470 Other Operating Expenses 1 January - 31 December 2021 1 January - 31 December 2020 Foreign Exchange Loss 86.681.084 121.406.807 Doubtful Receivable Expenses (Note 6) 587.207 91.724 Lawsuit Provision Expenses (Note 17) 913.622 1.090.159 Other Expenses 1.723.859 1.502.639 Total 89.905.772 124.091.329