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Investment properties | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Investment properties |
14. | Investment properties
|  | 31 December 2018 |  |  | 31 December 2017 |
Cost |  |  |  |  |  |  |  |
Opening balance |  |  | 99,938 |  |  |  | 165,472 |
Disposal |  |  | — |  |  |  | (940 | )
Transfer to property, plant and equipment (*) |  |  | 45,821 |  |  |  | (64,594 | )
Closing balance |  |  | 145,759 |  |  |  | 99,938 |
Accumulated depreciation |  |  |  |  |  |  |  |
Opening balance |  |  | (98,958 | ) |  |  | (119,202 | )
Transfer to property, plant and equipment |  |  | (25,765 | ) |  |  | 22,366 |
Depreciation and impairment charges during the year |  |  | (5,611 | ) |  |  | (2,337 | )
Disposal |  |  | — |  |  |  | 215 |
Other |  |  | — |  |  |  | — |
Closing balance |  |  | (130,334 | ) |  |  | (98,958 | )
Net book amount |  |  | 15,425 |  |  |  | 980 |
(*) | During the year ended 31 December 2017, the Group transferred its building located in Istanbul, Tepebası from investment properties to property, plant and equipment due to the change in purpose of use.
Determination of the fair values of the Group’s investment properties The Group engages qualified external experts, authorized by the Capital Markets Board of Turkey, to perform the valuation of investment properties. Management works closely with the qualified external experts to establish the appropriate valuation techniques and inputs to the model. The fair values of these investment properties were determined using a variety of valuation methods: direct capitalization approach and income capitalization approach, replacement cost approach and market approach. In estimating the fair values of the properties, the highest and best use of the property is its current use. Rent income from investment properties during the year ended 31 December 2018 is TL 3,092 (31 December 2017: TL 2,821 and 31 December 2016: TL 2,317). There is no direct operating expense for investment properties during the year ended 31 December 2018 (31 December 2017: TL 22 and 31 December 2016: TL 22). The Group’s investment properties and their fair values at 31 December 2018 and 2017 are as follows:
31 December 2018 |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Valuation Method
Investment properties in Gebze |  |  | — |  |  |  | — |  |  |  | 17,960 |  |  | Income capitalization approach
Investment properties in Ankara |  |  | — |  |  |  | — |  |  |  | 15,915 |  |  | Market approach
Investment properties in Istanbul |  |  | — |  |  |  | — |  |  |  | 13,800 |  |  | Market approach
Investment properties in Aydın |  |  | — |  |  |  | — |  |  |  | 2,110 |  |  | Market approach
|  |  | — |  |  |  | — |  |  |  | 49,785 |  |  |
31 December 2017 |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Valuation Method
Investment properties in Izmir |  |  | — |  |  |  | — |  |  |  | 52,110 |  |  | Replacement cost approach
Investment properties in Gebze |  |  | — |  |  |  | — |  |  |  | 16,690 |  |  | Income capitalization approach
Investment properties in Ankara |  |  | — |  |  |  | — |  |  |  | 15,160 |  |  | Market approach
Investment properties in Istanbul |  |  | — |  |  |  | — |  |  |  | 13,000 |  |  | Market approach
Investment properties in Adana |  |  | — |  |  |  | — |  |  |  | 3,150 |  |  | Replacement cost approach
Investment properties in Balıkesir |  |  | — |  |  |  | — |  |  |  | 3,112 |  |  | Replacement cost approach
Other investment properties |  |  | — |  |  |  | — |  |  |  | 3,970 |  |  | Replacement cost approach
Other investment properties |  |  | — |  |  |  | — |  |  |  | 2,146 |  |  | Market approach
|  |  | — |  |  |  | — |  |  |  | 109,338 |  |  |
Significant unobservable inputs and sensitivity of fair values of respective investment properties are as follows: Fair values of the investment properties determined based on the “direct capitalization” approach will increase/(decrease) significantly, when there is a significant decrease/ (increase) in capitalization rate and a significant increase/(decrease) in current market rentals. Capitalization rate is calculated by dividing comparable properties’ annual net operating income by the selling price of the respective properties. In the “income capitalization” approach, a significant increase/(decrease) in rentals will cause a significant increase/(decrease) in the fair value. In addition, a slight decrease/(increase) in risk premium and discount rate which are calculated by considering the current market conditions will cause a significant increase/(decrease) in the fair value. In the “replacement cost approach”, a significant increase/(decrease) of construction costs and miscellaneous costs of any similar properties in the market will cause a significant increase/(decrease) in the fair value. In the “market approach”, a significant increase/(decrease) in the market value of any properties which are located in the similar areas with similar conditions will cause a significant increase/(decrease) in the fair value.

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- Definition The entire disclosure for investment property. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2018-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2018-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2018-03-16 + Details
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