Other current assets

12 Months Ended

Dec. 31, 2017

22.

Other current assets


	31 December 2017		31 December 2016
Prepaid expenses		322,388		294,540
Restricted cash		183,806		289
Receivables from the Ministry of Transport, Maritime Affairs and Communications		143,669		32,299
Subscriber acquisition costs		138,177		108,628
Receivables from tax office		93,917		52,561
Advances given to suppliers		55,754		57,020
VAT receivable		38,934		49,211
Special communication tax to be collected from subscribers		38,318		36,941
Other		145,642		138,646

		1,160,605		770,135

Prepaid expenses mainly comprise of prepaid rent expenses and frequency usage fees.

Subscriber acquisition costs are bonus payments to dealers for acquisition of subscribers contracted for a period of time.

As at 31 December 2017, restricted cash amounting to TL 183,483 represents the deposits as guarantees in connection with the foreign currency loans utilized by Turkcell Finansman and restricted cash amounting to TL 323 represents the time deposits at a local bank as guarantees in connection with the loans utilized by Azerinteltek.