BIRLESIM_2022 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2022 FAALİYET RAPORU 170 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 24. NATURE OF EXPENSES As of the 1 January - 31 December 2022 and 2021, Nature of Depreciation and Amortisation Expenses are as follows: Depreciation and Amortisation 1 January – 31 December 2022 1 January – 31 December 2021 General and Administrative Expenses (Note 23) 3.817.079 3.988.881 Cost of Sales 607.216 1.306.343 Total 4.424.295 5.295.224 Tangible Assets Depreciation (Note 14) 4.141.126 3.131.610 Investment Properties Depreciation - - Intangible Assets Depreciation (Note 16) 283.169 360.718 Right of Use Depreciation (Note 15) - 1.802.896 Total 4.424.295 5.295.224 Fees for Services Obtained from Independent Auditor/Independent Audit Firm The Group’s explanation regarding the fees for the services rendered by the independent audit firms, which is based on the KGK’s letter dated August 19, 2021, the preparation principles of which are based on the Board Decision published in the Official Gazette on March 30, 2021, are as follows: 2022 (*) 2021 (*) Independent Audit Fee for the Reporting Period 192.000 372.000 Fees for Tax Advisory Services 187.000 190.000 379.000 562.000 * The fees above have been determined by including the statutory audit and other related service fees of all subsidiaries. 25. OTHER OPERATING INCOME AND EXPENSES As of the 1 January - 31 December 2022 and 2021, Other Operating Income and Expenses are as follows: Other Operating Incom e 1 January – 31 December 2022 1 January – 31 December 2021 Foreign Exchange Gain 150.568.730 79.112.365 Sale of Scrap 4.448.710 278.100 Canceled Doubtful Receivable (Note 7) 2.495.064 - Social Security Premium Income 1.836.249 1.132.792 Interest Income 819.060 - Canceled Lawsuit Provision (Note 17) 419.449 137.313 Other Income 3.444.237 763.909 164.031.499 81.424.479 Other Operating Expenses 1 January – 31 December 2022 1 January – 31 December 2021 Foreign Exchange Loss 126.071.406 86.681.084 Doubtful Receivable Expenses (Note 17) 1.857.361 913.622 Lawsuit Provision Expenses (Note 7) 491.802 587.207 Other Expenses 7.204.116 1.723.859 135.624.685 89.905.772