BIRLESIM_MUHENDISLIK 2023 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 194 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 28. NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS (Continued) b) Financial Risk Factors (Continued) b.1) Credit Risk Management (Continued) Receivable Trade Receivable Other Receivables 31 December 2022 Related Party Third Party Related Party Third Party Deposits in Banks Other Credit risk exposure as of reporting date * 203.295 1.126.849.667 17.130.220 98.519.891 587.025.256 153.357 - Maximum risk secured by guarantees - - - - - - A. Net book value of financial assets that are not overdue or impaired 203.295 1.126.849.667 17.130.220 98.519.891 587.025.256 153.357 B. Net book value of assets that are past due but not impaired - - - - - - C. Net book values ​of impaired assets - - - - - - - Net value secured by guarantees - - - - - - D. Net book values ​of impaired assets - - - - - - - Overdue (gross book value) - 8.432.494 - - - - - Impairments (-) - (8.432.494) - - - - - Net value secured by guarantees - - - - - - - Not overdue (gross book value) - - - - - - - Impairments (-) - - - - - - - Net value secured by guarantees - - - - - - E. Elements involving off-balance sheet credit risk - - - - - -