BIRLESIM_2021_ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2021 ANNUAL REPORT 198 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 28. INCOME TAXES (INCLUDING DEFERRED TAX ASSETS AND LIABILITIES) (continued) Total Temporary Differences Deferred Tax Assets/(Liabilities) 31 December 2021 31 December 2020 31 December 2021 31 December 2020 Adjusment for Project Cost 506.728.089 430.282.597 206.212.099 85.494.729 Adjusment for Project Income (550.597.954) (457.793.203) (222.711.642) (91.886.472) Lawsuit Provision 4.481.961 3.705.652 827.614 741.130 Several Pay Provision 5.786.471 4.689.237 1.086.872 937.847 Unused Vacation Provision 1.894.032 1.587.127 445.755 317.425 Doubtful Receivable Provision 5.705.922 2.669.406 1.054.019 533.881 Project Loss Provision 8.734.133 2.249.654 1.572.144 449.931 Valuation Cancellation of Combination Stocks (6.249.262) - (1.437.330) - Foreign Exchange for Taken Advances (6.182.703) (5.921.897) (1.463.942) (1.184.379) Adjusment for Property, Plant and Equipment (2.087.650) 4.634.286 (382.263) 926.857 Other Adjusment (1.216.992) 613.211 (279.029) 122.644 Deferred Tax Assets/(Liabilities), Net (33.003.953) (13.283.930) (15.075.703) (3.546.407) 29. ASSETS AND LIABILITIES HELD FOR SALE As of te 1 January - 31 December 2021 and 2020, Assets Held for Sale are as follows: 31 December 2021 31 December 2020 Assets of the Disposal Group Lands - 4.855.000 Apartments and Offices 8.532.735 33.607.563  Total 8.532.735 38.462.563