BIRLESIM_2021_ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2021 ANNUAL REPORT 195 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 26. INCOME AND EXPENSES FROM INVESTING ACTIVITIES As of te 1 January - 31 December 2021 and 2020, Income and Expenses from Investing Activities are as follows: Income from Investing Activities 1 January - 31 December 2021 1 January - 31 December 2020 Profit from the Sales of Property, Plant and Equipment 2.849.070 1.981.074 Profit from the Sales of Properties 2.355.926 - Interest Income 6.434.244 1.054.226 Profit from Sale of Subsidiaries - 3.960.677 Rent Income 595.133 1.759.520 Profit from Sale of Instrument 2.307.373 - Time Deposit Foreign Excahange Profit 30.811.509 2.957.958 Total 45.353.255 11.713.455 Expenses from Investing Activities 1 January - 31 December 2021 1 January - 31 December 2020 Loss from the Sales of Property, Plant and Equipment - 2.314.782 Time Deposit Foreign Excahange Loss 3.401.002 - Total 3.401.002 2.314.782 27. FINANCING INCOME AND EXPENSES As of te 1 January - 31 December 2021 and 2020, Financing Income And Expenses are as follows: Financing Income 1 January - 31 December 2021 1 January - 31 December 2020 Interest Income Related to Related Parties 8.192.845 5.979.850 Foreign Exchange Profit 7.331 1.641.987 Total 8.200.176 7.621.837 Financing Expenses 1 January - 31 December 2021 1 January - 31 December 2020 Interest Expense - Related to Loans 19.798.560 8.818.335 Foreign Exchange Loss 2.394.007 2.810.473 Rent Interest Expenses 146.663 517.879 Several Interest Cost 1.215.159 633.047 Other Expenses 1.717.197 64.874 Total 25.271.586 12.844.608