BIRLESIM_2021_ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2021 ANNUAL REPORT 206 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.3) Market risk (continued) b.3.3 Fair Value 31 December 2021 Financial assets shown at amortized value Financial liabilities shown at amortized value Book Value Note Financial Assets Cash and Cash Equivalents 180.095.042 - 180.095.042 5 Trade Receivables 331.602.573 - 331.602.573 4, 6 Other Receivables 25.759.203 - 25.759.203 4, 8 Finansal Liabilities Financial Payables - 69.288.230 69.288.230 12 Financial Lease Liabilities - 21.685 21.685 11 Trade Payables - 300.406.992 300.406.992 4, 6 Other Payables - 30.453 30.453 4, 8 Financial assets shown at amortized value Financial liabilities shown at amortized value Book Value Note 31 December 2020 Financial Assets Cash and Cash Equivalents 49.062.023 - 49.062.023 5 Trade Receivables 166.894.713 - 166.894.713 4, 6 Other Receivables 122.232.659 - 122.232.659 4, 8 Finansal Liabilities Financial Payables - 106.062.020 106.062.020 12 Financial Lease Liabilities - 3.017.833 3.017.833 11 Trade Payables - 139.804.006 139.804.006 4, 6 Other Payables - 30.733.541 30.733.541 4, 8