BIRLESIM_MUHENDISLIK 2023 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 183 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 15. SHORT-TERM PROVISIONS (Continued) As of 31 December 2023 and 2022, Lawsuit Provisions movements are as follows: Lawsuit Provisions 1 January - 31 December 2023 1 January - 31 December 2022 Opening Balance 9.754.352 12.131.440 Current Expense (Note 23) - 3.060.429 Provision Released (Note 23) - (691.139) monetary gain/loss (3.834.479) (4.746.378) Closing Balance 5.919.873 9.754.352 16. COMMITMENTS ASSETS AND LIABILITIES As of the 31 December 2023 and 2022, Commitments Liabilities of the Subsidiaries and Shareholders are as follows: 31 December 2023 31 December 2022 A. The Total of GPM That Are Given in the Name of Its Own Legal Personality 2.088.269.095 1.754.518.005 - Guarantees 1.853.139.895 1.472.934.130 - Pledge - - - Mortgage 235.129.200 281.583.875 B. The Total of GPM That Are Given in favor of Shareholders included in Full Consolidation 3.198.952.200 1.605.090.043 - Guarantees - - - Pledge - - - Mortgage 3.198.952.200 1.605.090.043 C. The Total of GPM given to other Third Parties for the Purpose of Carrying out Ordinary Commercial Activities - - D. The Total of GPM That Are Other Given 65.000.000 65.000.000 i. The Total of GPM given in favor of the main partner - - - Guarantees - - - Pledge - - - Mortgage - - ii. Other group companies not covered by B and C 65.000.000 65.000.000 - Guarantees - - - Pledge - - - Mortgage 65.000.000 65.000.000 iii. The Total of GPM given by third parties that are not in the scope of article C - - Total 5.352.221.295 3.424.608.048 As of 31 December 2023, the ratio of GPM given by the Group to the Group’s equity is 820% (31 December 2022: 270%). As of the 31 December 2023 and 2022, the commitment assets of the main partner and its subsidiaries are as follows: 31 December 2023 31 December 2022 Guarantees Cheque and Notes from Taken by Vendors 160.206.388 208.708.005 Bail Received 4.012.000.000 19.772.760 Total 4.172.206.388 228.480.765