BIRLESIM_MUHENDISLIK 2023 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 178 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 9. OTHER RECEIVABLES AND PAYABLES As of the 31 December 2023 and 2022, Other Receivable and Payables are as follows : Short-term Other Receivables 31 December 2023 31 December 2022 Other Receivables from Related Party (Note 5) 4.945.106 17.130.220 Due from Shareholders (Note 5) 1.506 - Other Receivables (Tax Receivables) 25.299.421 98.519.891 Total 30.246.033 115.650.111 Interest is charged on other short-term receivables from related parties and receivables from partners, and the interest rate as of 31 December 2023 is 44,25% (31 December 2022: 15,75%). Short-term Other Receivables 31 December 2023 31 December 2022 Payables to Related Party (Note 5) 645 - Payables to Partners (Note 5) 185.096 2.307.112 Other Payables 176.799 47.357.929 Total 362.540 49.665.041 Explanations on the nature and level of risks in other receivables are given in Note 28 b.1. 10. INVENTORIES As of the 31 December 2023 and 2022, Inventories are as follows : Inventories 31 December 2023 31 December 2022 Raw Materials 295.972.244 438.533.161 Total 295.972.244 438.533.161