BIRLESIM_2022 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2022 FAALİYET RAPORU 175 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 30. NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS (Continued) b) Financial Risk Factors (Continued) b.1) Credit Risk Management The risk of financial loss to the Group due to the failure of one of the parties to the financial instrument to fulfill its contractual obligations is defined as credit risk. The credit risk details of the Group are as follows. Receivable Trade Receivable Other Receivables 31 December 2022 Related Party Third Party Related Party Third Party Deposits in Banks Other Credit risk exposure as of reporting date * 123.379 683.880.045 10.396.254 59.791.283 356.263.014 93.071 - Maximum risk secured by guarantees - - - - - - A. Net book value of financial assets that are not overdue or impaired 123.379 683.880.045 10.396.254 59.791.283 356.263.014 93.071 B. Net book value of assets that are past due but not impaired - - - - - - C. Net book values ​of impaired assets - - - - - - - Net value secured by guarantees - - - - - - D. Net book values ​of impaired assets - - - - - - - Overdue (gross book value) - 5.117.643 - - - - - Impairments (-) - (5.117.643) - - - - - Net value secured by guarantees - - - - - - - Not overdue (gross book value) - - - - - - - Impairments (-) - - - - - - - Net value secured by guarantees - - - - - - E. Elements involving off-balance sheet credit risk - - - - - - * In determining the amounts, factors that increase credit reliability, such as the guarantees received, were not taken into account.