BIRLESIM_2022 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2022 FAALİYET RAPORU 129 Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi Ticaret Anonim Şirketi and Its Subsidiaries The accompanying notes form an integral part of these financial statements. (Currency in Turkish Lira (“TL”) unless otherwise stated) Notes to the Consolidated Financial Statements for the Year Ended 31 December 2022 Audited Audited LIABILITIES Notes 01 January – 31 December 2022 01 January – 31 December 2021 Current Liabilities 1.395.692.469 525.644.209 Short-Term Borrowings 13 23.959.269 64.201.523 Short-Term Portion of Long-Term Borrowings 13 364.144 4.314.943 Lease Liabilities 12 - 21.685 Trade Payables 7 581.481.735 300.406.992 -Trade Payables to Related Parties 5, 7 7.924.707 16.368.275 -Trade Payables to Third Parties 7 573.557.028 284.038.717 Payables Related to Employee Benefits 19 11.044.173 5.607.792 Other Payables 9 30.141.492 30.453 -Other Payables to Related Parties 5, 9 1.400.176 7.090 -Other Payables to Third Parties 9 28.741.316 23.363 Contract Liabilities 8 223.252.917 21.555.840 -Ongoing Construction and Contracting Projects 8 223.252.917 21.555.840 Deferred Income 11 493.236.381 100.794.831 -Deferred Income from Third Parties 11 493.236.381 100.794.831 Current Tax Liability 28 1.181.620 - Short-Term Provisions 17,19 10.701.244 15.110.126 -Short-Term Provisions for Employee Benefits 17, 19 3.946.037 1.894.032 -Other Short-Term Provisions 17 6.755.207 13.216.094 Other Current Liabilities 20 20.329.494 13.600.024 Non-Current Liabilities 40.220.590 21.752.698 Long-Term Borrowings 13 - 771.764 Long-Term Provisions 9.598.604 5.786.471 -Long-Term Provisions for Employee Benefits 19 9.598.604 5.786.471 Deferred Income 11 2.014.190 118.760 Deferred Tax Liability 28 28.607.796 15.075.703