BIRLESIM_2021_ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2021 ANNUAL REPORT 201 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 30. NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS (continued) b) Financial Risk Factors (contiuned) b.1) Credit Risk Management The risk of financial loss to the Group due to the failure of one of the parties to the financial instrument to fulfill its contractual obligations is defined as credit risk. The credit risk details of the Group are as follows. Receivable Trade Receivable Other Receivables 31 December 2021 Related Party Third Party Related Party Third Party Deposits in Banks Other Credit risk exposure as of reporting date (*) 6.251.197 325.351.376 15.349.600 10.409.603 180.045.117 49.925 - Maximum risk secured by guarantees - - - - - - A. Net book value of financial assets that are not overdue or impaired 6.251.197 325.351.376 15.349.600 10.409.603 180.045.117 49.925 B. Net book value of assets that are past due but not impaired - - - - - - C. Net book values of impaired assets - - - - - - - Net value secured by guarantees - - - - - - D. Net book values of impaired assets - - - - - - - Overdue (gross book value) - 7.120.905 - - - - - Impairments (-) - (7.120.905) - - - - - Net value secured by guarantees - - - - - - - Not overdue (gross book value) - - - - - - - Impairments (-) - - - - - - - Net value secured by guarantees - - - - - - E. Elements involving off-balance sheet credit risk - - - - - - (*) In determining the amounts, factors that increase credit reliability, such as the guarantees received, were not taken into account.