BIRLESIM MUHENDISLIK_AR 2025

29. NATURE AND EXTENT OF RISKS ARISING FROM FINANCIAL INSTRUMENTS (Continued) b) Financial Risk Factors (Continued) b.1) Credit Risk Management Credit risk is defined as the risk that one party to a financial instrument will fail to discharge a contractual obligation and cause the Group to incur a financial loss. Details of the Group’s credit risk are as follows: Receivables Trade Receivables Other Receivables 31 December 2025 Related party Third party Related party Third party Deposits at Banks Other Credit risk exposure as at the reporting date (*) 28.678.742 2.408.769.542 128.676.640 99.292.356 271.996.604 1.323.505 - Portion of maximum risk secured by collateral, etc. - - - - - - A. Net carrying amount of financial assets that are neither past due nor impaired 28.678.742 2.408.769.542 128.676.640 99.292.356 271.996.604 1.323.505 B. Net carrying amount of assets that are past due but not impaired - - - - - - C. Net carrying amounts of impaired assets - - - - - - - Portion of net amount secured by collateral, etc. - - - - - - D. Net carrying amounts of impaired assets - - - - - - - Past due (gross carrying amount) - 6.531.203 - - - - - Impairment (-) - (6.531.203) - - - - - Portion of net amount secured by collateral, etc. - - - - - - - Not past due (gross carrying amount) - - - - - - - Impairment (-) - - - - - - - Portion of net amount secured by collateral, etc. - - - - - - E. Off-balance sheet items involving credit risk - - - - - - (*) Credit enhancements such as collateral received have not been taken into account in determining the amounts. BİRLEŞİM MÜHENDİSLİK ANNUAL REPORT 2025 164 Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi Ticaret Anonim Şirketi and its Subsidiaries (Amounts are expressed in Turkish Lira (“TRY”) in terms of the purchasing power of TRY as at 31 December 2025 unless otherwise stated.) Notes to the Consolidated Financial Statements as at 31 December 2025