BIRLESIM_MUHENDISLIK 2023 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 180 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 12. FINANCIAL INSTRUMENTS (Continued) Financial Liabilities (Continued) 31 December 2023 Currency Weighted Average Interest Rate (%) Short-term Long-term Total TL 51,19% 12.642.506 4.846.889 17.489.395 Euro 6,85% 32.535.989 - 32.535.989 Total 45.178.495 4.846.889 50.025.384 31 December 2022 Currency Weighted Average Interest Rate (%) Short-term Long-term Total TL 17,73% 37.894.590 - 37.894.590 Total 37.894.590 - 37.894.590 The due details of bank loans are as follows: 31 December 2023 31 December 2022 Payable within 1 year 45.178.495 37.894.590 Payable in 1 - 2 years 4.609.157 - Payable in 2 - 3 years 845.439 - more than 3 years 298.521 - Total 50.931.612 37.894.590 13. TANGIBLE ASSETS As of 31 December 2023 and 2022, Tangible Assets are as follows: Cost Value Opening 1 January 2023 Fixed Assets Acquired under Business Combination Addition Disposal Currency Translation Difference Closed 31 December 2023 Land 135.929.472 - - - - 135.929.472 Building 89.911.073 - 20.451.405 - - 110.362.478 Property, Plant and Equipment 15.794.247 - 530.761 - 21.060 16.346.068 Vehicles 44.947.806 - 25.821.154 (10.133.814) 37.155 60.672.301 Furniture and fittings 34.273.950 - 7.729.522 (225.748) 44.045 41.821.769 Other Fixed Assets 1.694.145 - 12.759 (74.909) - 1.631.995 Total 322.550.693 - 54.545.601 (10.434.471) 102.260 366.764.083 Accumulated Depreciation (-) Building 3.392.462 - 2.016.898 - - 5.409.360 Property, Plant and Equipment 9.508.228 - 1.962.602 - 883 11.471.713 Vehicles 16.465.750 - 10.620.571 (6.506.680) 794 20.580.435 Furniture and fittings 24.822.415 - 3.539.401 (149.886) 3.271 28.215.201 Other Fixed Assets 850.119 - 203.006 (14.199) - 1.038.926 Total 55.038.974 - 18.342.478 (6.670.765) 4.948 66.715.635 Fixed Assets, net 267.511.719 300.048.448