BIRLESIM_2021_ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2021 ANNUAL REPORT 202 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 (continued) b.1) Credit Risk Management (continued) Receivable Trade Receivable Other Receivables 31 December 2020 Related Party Third Party Related Party Third Party Deposits in Banks Other Credit risk exposure as of reporting date (*) 16.180.501 150.714.212 111.327.919 10.904.740 49.005.976 56.047 - Maximum risk secured by guarantees - - - - - - A. Net book value of financial assets that are not overdue or impaired 16.180.501 150.714.212 111.327.919 10.904.740 49.005.976 56.047 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) - 6.533.698 - - - - - Impairments (-) - (6.533.698) - - - - - Net value secured by guarantees - - - - - - - Not overdue (gross book value) - - - - - - - Impairments (-) - - - - - - - Net value secured by guarantees - - - - - - E. Elements involving off-balance sheet credit risk - - - - - -