BIRLESIM_2022 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2022 FAALİYET RAPORU 171 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 26. INCOME AND EXPENSES FROM INVESTING ACTIVITIES As of the 1 January - 31 December 2022 and 2021, Income and Expenses from Investing Activities are as follows: Income from Investing Activities 1 January – 31 December 2022 1 January – 31 December 2021 Interest Income 20.698.810 6.434.244 Profit on Sale of Real Estate for Resale 11.711.604 2.355.926 Time Deposit Foreign Exchange Income 29.825.134 30.811.509 Profit from Sale of Instrument 1.760.577 2.307.373 Rent Income 1.315.763 595.133 Profit on Sale of Tangible Fixed Assets 1.259.135 2.849.070 66.571.023 45.353.255 Expenses from Investing Activities 1 January – 31 December 2022 1 January – 31 December 2021 Loss from the Sales of Property, Plant and Equipment 1.189.016 3.401.002 Time Deposit Foreign Exchange Loss 17.895 - 1.206.911 3.401.002 27. FINANCING INCOME AND EXPENSES As of the 1 January - 31 December 2022 and 2021, Financing Income And Expenses are as follows: Financing Income 1 January – 31 December 2022 1 January – 31 December 2021 Interest Income Related to Related Parties 2.052.165 8.192.845 Foreign Exchange Profit - 7.331 2.052.165 8.200.176 Financing Expenses 1 January – 31 December 2022 1 January – 31 December 2021 Interest Expense - Related to Loans 19.208.006 19.798.560 Foreign Exchange Loss - 2.394.007 Rent Interest Expenses - 1.215.159 Several Interest Cost 4.826.527 146.663 Other Expenses 1.392.494 1.717.197 25.427.027 25.271.586