BIRLESIM_MUHENDISLIK 2023 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 188 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 22. NATURE OF EXPENSES As of the 1 January - 31 December 2023 and 2022, Nature of Depreciation and Amortisation Expenses are as follows: Depreciation and Amortisation 1 January - 31 December 2023 1 January - 31 December 2022 General and Administrative Expenses (Note 23) 16.954.728 12.944.119 Cost of Sales 6.795.312 1.905.241 Total 23.750.040 14.849.360 Tangible Assets Depreciation (Note 13) 18.342.478 13.777.747 Intangible Assets Depreciation (Note 14) 5.407.562 1.071.613 Total 23.750.040 14.849.360 Fees for Services Obtained from Independent Auditor/Independent Audit Firm The Group’s explanation regarding the fees for the services rendered by the independent audit firms, which is based on the KGK’s letter dated August 19, 2022, the preparation principles of which are based on the Board Decision published in the Official Gazette on March 30, 2022, are as follows: 2023 (*) 2022 (*) Independent Audit Fee for the Reporting Period 320.984 316.364 Fees for Tax Advisory Services 2.199.137 308.126 Total 2.520.121 624.490 * The fees above have been determined by including the statutory audit and other related service fees of all subsidiaries. 23. OTHER OPERATING INCOME AND EXPENSES As of the 1 January - 31 December 2023 and 2022, Other Operating Income and Expenses are as follows: Other Operating Income 1 January - 31 December 2023 1 January - 31 December 2022 Foreign Exchange Gain 821.164.532 291.189.675 Sale of Scrap 2.136.222 8.603.502 Canceled Doubtful Receivable (Note 7) - 4.111.192 Social Security Premium Income 3.128.087 3.551.181 Interest Income - 1.584.006 Canceled Lawsuit Provision (Note 17) - 691.139 Other Income 44.433.500 7.495.058 Total 870.862.341 317.225.753 Other Operating Expenses 1 January - 31 December 2023 1 January - 31 December 2022 Foreign Exchange Loss 693.696.536 243.813.517 Litigation Provision Expenses (Note 17) - 3.060.429 Doubtful Receivable Expenses (Note 17) - 810.357 Other Provision Expenses 4.521.297 - Other Expenses 26.026.338 19.458.824 Total 724.244.171 267.143.127