BIRLESIM_2022 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2022 FAALİYET RAPORU 167 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 19. EMPLOYMENT BENEFITS (Continued) Retirement Pay Provisions  1 January - 1 January - Movement Table 31 December 2022 31 December 2021 Opening Balance 5.786.471 4.689.237 Current Service Cost 2.232.749 851.030 Interest Cost 1.219.023 1.215.159 Payables (-) (2.858.815) (1.669.689) Actuarial Gain/(loss) (*) 3.219.176 700.734 Closing Balance 9.598.604 5.786.471 * As of the 31 December 2022, actuarial loss/gain amounting to TL 3.219.176 (31 December 2021: TL 700.734) was recognized in the other comprehensive income statement. 20. OTHER ASSETS AND LIABILITIES As of the 31 December 2022 and 2021, other current and non-current assets are as follows: Other Current Assets 31 December 2022 31 December 2021 Deposits and Guarantees Given 115.804.061 59.451.534 VAT Carried Forward 51.638.880 36.393.212 167.442.941 95.844.746 Other Short-term Liabilities 31 December 2022 31 December 2021 Deposits and Guarantees Received 12.746.694 10.067.719 Taxes and Dues Payable 7.522.238 3.478.272 Other Liabilities 60.562 54.033 20.329.494 13.600.024 As of the 31 December 2022 and 2021, Other Long-term Liabilities are as follows: Other Non-Current Assets 31 December 2022 31 December 2021 Deposits and Guarantees Given - 126.979 - 126.979