BIRLESIM_MUHENDISLIK 2023 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 185 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 17. EMPLOYMENT BENEFITS (Continued) Long-term Provisions for Employment Benefits 31 December 2023 31 December 2022 Severance Pay Provision 12.218.056 15.815.908 Total 12.218.056 15.815.908 Retirement Pay Provisions Movement Table 1 January - 31 December 2023 1 January - 31 December 2022 Opening Balance 15.815.908 15.824.160 Monetary Gain/(loss) (6.217.306) (6.127.850) Current Service Cost 4.211.917 3.678.968 Interest Cost 2.024.199 2.008.620 Payables (-) (10.858.020) (4.710.555) Actuarial Gain/(loss) (*) 7.241.358 5.142.565 Closing Balance 12.218.056 15.815.908 * As of the 31 December 2023, actuarial loss/gain amounting to TL 7.241.358 (31 December 2022: TL 5.142.565) was recognized in the other comprehensive income statement. 18. OTHER ASSETS AND LIABILITIES As of the 31 December 2023 and 2022, other current and non-current assets are as follows: Other Current Assets 31 December 2023 31 December 2022 Deposits and Guarantees Given 413.182.011 190.813.825 VAT Carried Forward 186.293.498 85.086.525 Total 599.475.509 275.900.350 Other Short-term Liabilities 31 December 2023 31 December 2022 Deposits and Guarantees Received 24.435.420 21.003.110 Taxes and Dues Payable 20.374.997 12.394.617 Other Liabilities 71.584 97.035 Total 44.882.001 33.494.762