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Deferred tax assets and liabilities | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Deferred tax assets and liabilities |
18. | Deferred tax assets and liabilities
Recognized deferred tax assets and liabilities Deferred tax assets and liabilities at 31 December 2018 and 2017 are attributable to the following:
|  | Assets |  |  | Liabilities |  |  | Net |
|  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Property, plant and equipment and intangible assets (*) |  |  | 106,128 |  |  |  | 41,903 |  |  |  | (936,167 | ) |  |  | (680,134 | ) |  |  | (830,039 | ) |  |  | (638,231 | )
Investment |  |  | 32,926 |  |  |  | 32,926 |  |  |  | — |  |  |  | — |  |  |  | 32,926 |  |  |  | 32,926 |
Derivative instruments |  |  | 15,380 |  |  |  | 1,492 |  |  |  | (429,162 | ) |  |  | (182,806 | ) |  |  | (413,782 | ) |  |  | (181,314 | )
Reserve for employee termination benefits and provisions |  |  | 155,132 |  |  |  | 202,112 |  |  |  | (45,581 | ) |  |  | (64 | ) |  |  | 109,551 |  |  |  | 202,048 |
Asset classified as held for sale |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (92,327 | ) |  |  | — |  |  |  | (92,327 | )
Tax losses carried forward |  |  | 224,179 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 224,179 |  |  |  | — |
Tax allowances |  |  | 20,554 |  |  |  | 10,775 |  |  |  | — |  |  |  | — |  |  |  | 20,554 |  |  |  | 10,775 |
Other assets and liabilities (**) |  |  | 248,251 |  |  |  | 545,968 |  |  |  | (101,268 | ) |  |  | (434,907 | ) |  |  | 146,983 |  |  |  | 111,061 |
Deferred tax assets/(liabilities) |  |  | 802,550 |  |  |  | 835,176 |  |  |  | (1,512,178 | ) |  |  | (1,390,238 | ) |  |  | (709,628 | ) |  |  | (555,062 | )
Offsetting |  |  | (649,818 | ) |  |  | (739,116 | ) |  |  | 649,818 |  |  |  | 739,116 |  |  |  | — |  |  |  | — |
Net deferred tax assets/ (liabilities) |  |  | 152,732 |  |  |  | 96,060 |  |  |  | (862,360 | ) |  |  | (651,122 | ) |  |  | (709,628 | ) |  |  | (555,062 | )
(*) | The impact of adoption of IFRS 15, “Revenue from contracts with customers” is accounted under Property, plant and equipment and intangible assets (Not 2)
(**) | Mainly comprises of loans and bonds’ deferred tax assets.
Movement in deferred tax assets/ (liabilities) for the years ended 31 December 2018 and 2017 were as follows:
|  | 2018 |  |  | 2017 |
Opening balance |  |  | (555,062 | ) |  |  | (406,905 | )
IFRS 9 and 15 effects |  |  | (141,213 | ) |  |  | — |
Income statement charge |  |  | 159,472 |  |  |  | (133,791 | )
Tax charge relating to components of other comprehensive income |  |  | (157,203 | ) |  |  | (6,449 | )
Prior year corporate tax base differences |  |  | (8,608 | ) |  |  | (2,729 | )
Exchange differences |  |  | (7,014 | ) |  |  | (5,188 | )
Closing balance, net |  |  | (709,628 | ) |  |  | (555,062 | )
The Group did not recognise deferred income tax assets of TL 5,310,000 in respect of tax losses amounting to TL 972,730 that can be carried forward against future taxable income. The unused tax losses were mainly incurred by lifecell and Belarusian Telecom that are not likely to generate taxable income in the foreseeable future. Unused tax losses will expire at the following dates:
Expiration Date |  | Amount |
2019 |  |  | 808 |
2020 |  |  | 581 |
2021 |  |  | 646 |
2022 |  |  | 368,109 |
2023 |  |  | 172,264 |
2024 |  |  | 303,045 |
2025 |  |  | 1,023,650 |
2026 |  |  | 47,466 |
2027 |  |  | 488,572 |
2028 |  |  | 308,541 |
Indefinite |  |  | 2,596,318 |
Total |  |  | 5,310,000 |

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- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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