BIRLESIM_MUHENDISLIK 2023 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 198 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.3) Market risk (Continued) b.3.3 Fair Value Financial assets shown at amortized value Financial liabilities shown at amortized value Book Value Note 31 December 2023 Financial Assets Cash and Cash Equivalents 337.815.909 - 337.815.909 5 Financial Investment 14.768.357 - 14.768.357 12 Trade Receivables 1.288.108.998 - 1.288.108.998 4, 6 Other Receivables 30.246.033 - 30.246.033 4, 8 Financial Liabilities Financial Payables - 51.441.193 51.441.193 12 Financial Lease Liabilities - - - Trade Payables - 782.999.274 782.999.274 4, 6 Other Payables - 362.540 362.540 4, 8 Financial assets shown at amortized value Financial liabilities shown at amortized value Book Value Note 31 December 2022 Financial Assets Cash and Cash Equivalents 587.178.613 - 587.178.613 5 Financial Investment 113.827.269 - 113.827.269 12 Trade Receivables 1.127.052.962 - 1.127.052.962 4, 6 Other Receivables 115.650.111 - 115.650.111 4, 9 Financial Liabilities Financial Payables - 40.078.417 40.078.417 12 Financial Lease Liabilities - - - Trade Payables - 958.124.899 958.124.899 4, 6 Other Payables - 49.665.041 49.665.041 4, 9