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Expenses by nature | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Expenses by nature |
10. | Expenses by nature
Breakdown of expenses by nature for the years ended 31 December 2018, 2017 and 2016 is as follows: Cost of revenue:
|  | 2018 |  |  | 2017 |  |  | 2016 |
Depreciation and amortization |  |  | (4,287,974 | ) |  |  | (2,596,980 | ) |  |  | (2,203,351 | )
Treasury share |  |  | (1,884,556 | ) |  |  | (1,669,807 | ) |  |  | (1,491,503 | )
Interconnection and termination expenses |  |  | (1,763,414 | ) |  |  | (1,607,079 | ) |  |  | (1,420,233 | )
Employee benefit expenses |  |  | (1,202,485 | ) |  |  | (1,046,544 | ) |  |  | (859,143 | )
Cost of goods sold |  |  | (1,108,734 | ) |  |  | (870,226 | ) |  |  | (551,656 | )
Frequency expenses |  |  | (622,390 | ) |  |  | (278,727 | ) |  |  | (229,396 | )
Radio expenses |  |  | (508,884 | ) |  |  | (844,941 | ) |  |  | (828,222 | )
Cost of revenue from financial services (*) |  |  | (348,492 | ) |  |  | (270,366 | ) |  |  | (68,546 | )
Transmission expenses |  |  | (326,080 | ) |  |  | (218,221 | ) |  |  | (139,185 | )
Universal service fund |  |  | (256,454 | ) |  |  | (221,431 | ) |  |  | (192,045 | )
Roaming expenses |  |  | (226,806 | ) |  |  | (177,258 | ) |  |  | (128,429 | )
Billing and archiving expenses |  |  | (50,929 | ) |  |  | (55,185 | ) |  |  | (61,647 | )
Others |  |  | (1,558,795 | ) |  |  | (1,493,409 | ) |  |  | (1,063,251 | )
|  |  | (14,145,993 | ) |  |  | (11,350,174 | ) |  |  | (9,236,607 | )
(*) | As at 31 December 2018, depreciation and amortization expenses includes depreciation and amortization expenses related to the financial services amounting to TL 12,053 (31 December 2017: TL 6,343; 31 December 2016: TL 1,677).
Selling and marketing expenses:
|  | 2018 |  |  | 2017 |  |  | 2016 |
Selling expenses |  |  | (555,158 | ) |  |  | (898,936 | ) |  |  | (757,869 | )
Marketing expenses |  |  | (551,127 | ) |  |  | (532,989 | ) |  |  | (518,382 | )
Employee benefit expenses |  |  | (440,976 | ) |  |  | (394,421 | ) |  |  | (354,380 | )
Frequency usage fees related to prepaid subscribers (**) |  |  | — |  |  |  | (82,994 | ) |  |  | (186,530 | )
Others |  |  | (79,453 | ) |  |  | (96,080 | ) |  |  | (93,786 | )
|  |  | (1,626,714 | ) |  |  | (2,005,420 | ) |  |  | (1,910,947 | )
(**) | As of 31 December 2018, Frequency usage fees related to prepaid subscribers are shown under net impairment losses on financial and contract assets according to IFRS 9.
Administrative expenses:
|  | 2018 |  |  | 2017 |  |  | 2016 |
Employee benefit expenses |  |  | (425,681 | ) |  |  | (346,151 | ) |  |  | (277,438 | )
Travel and entertainment expenses |  |  | (38,406 | ) |  |  | (30,957 | ) |  |  | (18,913 | )
Consultancy expenses |  |  | (38,252 | ) |  |  | (50,247 | ) |  |  | (54,315 | )
Collection expenses |  |  | (37,525 | ) |  |  | (20,415 | ) |  |  | (20,827 | )
Maintenance and repair expenses |  |  | (26,867 | ) |  |  | (24,342 | ) |  |  | (20,315 | )
Rent expenses |  |  | — |  |  |  | (36,280 | ) |  |  | (30,314 | )
Net impairment expense recognized on receivables |  |  | — |  |  |  | (36,278 | ) |  |  | (211,384 | )
Other |  |  | (106,639 | ) |  |  | (100,526 | ) |  |  | (88,343 | )
|  |  | (673,370 | ) |  |  | (645,196 | ) |  |  | (721,849 | )
Net impairment losses on financial and contract assets:
|  | 2018 |  |  | 2017 |
Net impairment losses on financial and contract assets |  |  | (346,390 | ) |  |  | — |
|  |  | (346,390 | ) |  |  | — |

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- Definition The disclosure of expenses by nature. [Refer: Expenses, by nature] + 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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