BIRLESIM_2022 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2022 FAALİYET RAPORU 179 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.3) Market risk (Continued) b.3.2) Interest Rate Risk Management The sensitivity analysis has been determined based on the interest rate risks to which the loan is exposed at the reporting date. In the analysis of floating rate liabilities, the assumption that the balance at the end of the year exists throughout the year is used. Group management expects a 150 basis point fluctuation in interest rates. The sensitivity of the Group to the interest rate has increased in the current period. The main reason for this is; the increase in floating rate debt instruments and the decrease in swap contracts with fixed interest rate. Interest Position Table Financial and Operational Liabilities 31 December 2022 31 December 2021 Fixed Rate Financial and Operational Payables 24.323.413 69.309.915 b.3.3 Fair Value Financial assets shown at amortized value Financial liabilities shown at amortized value Book Value Note 31 December 2022 Financial Assets Cash and Cash Equivalents 356.356.085 - 356.356.085 6 Financial Investment 69.081.263 - 69.081.263 13 Trade Receivables 684.003.424 - 684.003.424 5, 7 Other Receivables 70.187.537 - 70.187.537 5, 9 Financial Liabilities Financial Payables - 24.323.413 24.323.413 13 Financial Lease Liabilities - - - 12 Trade Payables - 581.481.735 581.481.735 5, 7 Other Payables - 30.141.492 30.141.492 5, 9