BIRLESIM_2022 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2022 FAALİYET RAPORU 158 Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi Ticaret Anonim Şirketi and Its Subsidiaries (Currency in Turkish Lira (“TL”) unless otherwise stated). Notes to the Consolidated Financial Statements for the Year Ended 31 December 2022 8. ASSETS AND LIABILITIES FROM CLIENT CONTRACTS As of the 31 December 2022 ve 2021, Assets and Liabilities from Client Contracts are as follows : Assets from Client Contracts 31 December 2022 31 December 2021 Assets from Client Contracts 72.663.456 26.807.147 72.663.456 26.807.147 As of the 31 December 2022 ve 2021, Assets and Liabilities from Client Contracts are as follows : Liabilities from Client Contracts 31 December 2022 31 December 2021 Liabilities from Client Contracts 223.252.917 21.555.840 223.252.917 21.555.840 9. OTHER RECEIVABLES AND PAYABLES As of the 31 December 2021 ve 2022, Other Receivable and Payables are as follows : Short-term Other Receivables 31 December 2022 31 December 2021 Other Receivables from Related Party (Note 5) 10.396.254 15.349.600 Due from Shareholders (Note 5) - 103.593 Other Receivables (Tax Receivables) 59.791.283 10.409.603 70.187.537 25.862.796 Interest is charged on other short-term receivables from related parties and receivables from partners, and the interest rate as of 31 December 2022 is 10,75% (31 December 2021: 15,75%). Short-term Other Receivables 31 December 2022 31 December 2021 Payables to Related Party (Note 5) 1.400.176 7.090 Other Payables 28.741.316 23.363 30.141.492 30.453 Explanations on the nature and level of risks in other receivables are given in Note 30 b.1. 10. INVENTORIES As of the 31 December 2022 and 2021, Inventories are as follows : Inventories 31 December 2022 31 December 2021 Raw Materials 251.839.138 100.464.649 Other Inventories - 35.276 251.839.138 100.499.925 11. PREPAID EXPENSES AND DEFERRED INCOME Short-term Prepaid Expenses 31 December 2022 31 December 2021 Order Advances Given 87.087.978 24.872.011 Short-term Prepaid Expenses 1.595.412 375.545 Advances Given for Business Purposes 258.078 43.771 Personnel Advances 223.633 35.700 89.165.101 25.327.027