BIRLESIM_MUHENDISLIK 2023 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 174 Birleşim Mühendislik Isitma Soğutma Havalandirma Sanayi Ticaret A.Ş. and its Subsidiaries (Amounts are expressed in terms of purchasing power of Turkish Lira (“TL”) as of December 31, 2023 unless otherwise stated.) Notes to the Consolidated Financial Statements For the Year Ended 31 December 2023 5. RELATED PARTY DISCLOSURES (Continued) 31 December 2022 Receivables Payables Short-term Short-term Related Party Balance Trade Other Trade Other Birleşim İnşaat San. ve Tic. A.Ş. 88.770 - 13.097 - Toro Makina A.Ş. - - 2.552.039 - Birleşim Başakşehir Akaryakıt ve Petrol Ürün. Pazar. A.Ş. - - 246.024 - Edikli GES Enerji A.Ş. 18.263 - - - Uluder Elektrik Üretim A.Ş. 18.263 - - - Gülbahar Elektrik Üretim A.Ş. 20.150 - - - Birleşim Makina Tarım Tur. Gayri. Gıda San. ve Tic. A.Ş. (*) 39.585 17.130.220 10.246.617 - Birleşim Yeşil Enerji Anonim Şirketi (**) 18.264 - - - Shareholders - - - 2.307.112 Total 203.295 17.130.220 13.057.777 2.307.112 Interest is charged on other short-term receivables and the interest rate is 44,25% as of 31 December 2023 (31 December 2022: 15,75%). (*) Short-term other receivables from Birleşim Makina consist of advances given by the Group for air ducts produced by Birleşim Makina within the scope of the projects. (**) Birleşim Yeşil Enerji Anonim Şirketi” as announced in the Trade Registry Gazette dated January 26, 2022, with the registration number 10503 and trade registry number 157535-0. The company’s purpose and subject matter have also been revised as stated in the announcement published in the same Trade Registry Gazette. As of the 31 December 2023 and 2022, balances between related parties are as follows : 1 January - 31 December 2023 Purchase Transactions Purchase of Goods Purchase of Services Purchase of Land Other Birleşim Başakşehir Akaryakıt ve Petrol Ürün. Pazar. A.Ş. - 6.380.999 - - Birleşim İnşaat San ve Tic. A.Ş. - 153.070 - - Birleşim Makina Tarım Tur. Gayri. Gıda San. ve Tic. A.Ş. 66.373.092 5.620 - - Toro Makina A.Ş. 54.532 3.036.436 - - Perspektif Otelcilik ve Turizm A.Ş. - 236.310 - - Solenpa Enerji A.Ş. 10.131.746 3.443.229 - Total 76.559.370 13.255.664 - - 1 January - 31 December 2022 Purchase Transactions Purchase of Goods Purchase of Services Purchase of Land Other Birleşim Madencilik San. ve Tic. A.Ş. - 154.690 - 1.398.792 Birleşim Makina Tarım Tur. Gayri. Gıda San. ve Tic. A.Ş. 87.364.911 23.119 - - Birleşim İnşaat San ve Tic. A.Ş. 65.712 101.478 - - Perspektif Otelcilik ve Turizm A.Ş. - 73.602 - - Birleşim Başakşehir Akaryakıt ve Petrol Ürün. Pazar. A.Ş. - 7.732.366 - - Toro Makina A.Ş. - 7.942.148 - 2.871.607 Total 87.430.623 16.027.403 - 4.270.399