BIRLESIM_2022 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2022 FAALİYET RAPORU 173 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 28. INCOME TAXES (INCLUDING DEFERRED TAX ASSETS AND LIABILITIES) (Continued) Total Temporary Differences Deferred Tax Assets/(Liabilities) 31 December 2022 31 December 2021 31 December 2022 31 December 2021 Adjustment for Project Cost 1.243.232.550 506.728.089 232.532.263 206.212.099 Adjustment for Project Income (1.389.474.388) (550.597.954) (260.285.853) (222.711.642) Lawsuit Provision 5.919.873 4.481.961 1.078.050 827.614 Several Pay Provision 9.598.603 5.786.471 1.815.381 1.086.872 Unused Vacation Provision 3.946.037 1.894.032 853.221 445.755 Doubtful Receivable Provision 5.427.334 5.705.922 978.980 1.054.019 Project Loss Provision 835.334 8.734.133 164.895 1.572.144 Adjustment for Property, Plant and Equipment (30.735.262) (2.087.650) (5.744.693) (382.263) Other Adjustment (29) (13.648.957) (40) (3.180.301) Deferred Tax Assets/(Liabilities), Net (151.249.948) (33.003.953) (28.607.796) (15.075.703) 29. ASSETS AND LIABILITIES HELD FOR SALE As of the 1 January - 31 December 2022 and 2021, Assets Held for Sale are as follows: 31 December 2022 31 December 2021 Assets of the Disposal Group Apartments and Offices 49.812.976 8.532.735 49.812.976 8.532.735 Negotiations for the sale of assets held for sale are ongoing and the details are as follows; 31 December 2022 31 December 2021 Spradon C2 Blok Daire :73 6.963.646 - Spradon A1 Blok Daire : 81 6.963.646 - Başakşehir Cb2 Blok 8-9/18 Nl.Daire 6.321.709 - Başakşehir D1 Blok Bodrum Kat 1 Nl.Daire 4.735.638 - Başakşehir B2 Blok 14/118 Daire 4.316.418 - Spradon B1 Blok Daire :5 3.811.763 - Başakşehir B1 Blok 6/26 Daire 3.676.234 - Başakşehir A1 Blok Zemin Kat 1Nl.Daire 3.252.705 - Başakşehir B3 Blok 7/75 Daire 3.187.431 - Başakşehir B3 Blok 4/47 Daire 2.508.262 - Başakşehir B3 Blok 7/76 Daire 2.508.262 - Nispetiye On 21 Bağs.Bölüm 1.567.262 1.567.262 Büyükyalı D Blk. 4.Kat D:16 - 4.526.511 Ataşehir - İstanbul İşyeri Binası - 651.538 Kartal - İstanbul (Mesken, 26.Kat No.162) - 657.719 Kartal - İstanbul (Mesken, 28.Kat No.173) - 615.867 Kartal - İstanbul (Mesken, 18.Kat No.148) - 513.838 49.812.976 8.532.735