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Derivative financial instruments | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Derivative financial instruments |
34. | Derivative financial instruments
Fair value of derivative financial instruments at 31 December 2018 and 2017 are attributable to the following:
|  | 31 December 2018 |  |  | 31 December 2017 |
|  | Assets |  |  | Liabilities |  |  | Assets |  |  | Liabilities |
Held for trading |  |  | 709,617 |  |  |  | 131,097 |  |  |  | 961,665 |  |  |  | 17,724 |
Derivatives used for hedging |  |  | 730,924 |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  |  | 1,440,541 |  |  |  | 131,097 |  |  |  | 961,665 |  |  |  | 17,724 |
At 31 December 2018, total held for trading derivative financial assets of TL 1,356,062 also include net accrued interest expense of TL 84,479 and total held for trading derivative financial liabilities of TL 131,097 also include net accrued interest expense of TL 34,168. Derivatives used for hedging Participating cross currency swap and FX swap contracts The notional amount and the fair value of participating cross currency swap and FX swap contracts for hedging purposes at 31 December 2018 are as follows:
Buy |  |  | Sell |  |  |  |  |  |
Currency |  | Notional amount |  |  | Currency |  | Notional amount |  |  | Fair Value |  |  | Maturity
Participating cross currency swap contracts |  |  |  |  |  |  |  |
TL |  |  | 1,650,000 |  |  | EUR |  |  | 500,000 |  |  |  | 208,462 |  |  | 23 October 2025
TL |  |  | 275,850 |  |  | EUR |  |  | 60,000 |  |  |  | 64,670 |  |  | 22 April 2026
TL |  |  | 435,000 |  |  | USD |  |  | 150,000 |  |  |  | 167,116 |  |  | 16 September 2020
TL |  |  | 293,500 |  |  | USD |  |  | 100,000 |  |  |  | 108,777 |  |  | 16 September 2020
TL |  |  | 194,000 |  |  | USD |  |  | 50,000 |  |  |  | 39,394 |  |  | 16 September 2020
TL |  |  | 386,500 |  |  | USD |  |  | 100,000 |  |  |  | 79,688 |  |  | 16 September 2020
TL |  |  | 113,400 |  |  | USD |  |  | 20,000 |  |  |  | 9,234 |  |  | 22 April 2026
Cross currency swap contracts |  |  |  |  |  |  |  |  |  |
TL |  |  | 123,878 |  |  | RMB |  |  | 202,600 |  |  |  | 53,583 |  |  | 22 April 2026
Derivatives used for hedge accounting financial assets |  |  |  | 730,924 |  |  |
EUR 500,000 participating cross currency swap contracts includes TL 690,146 guarantees after CSA agreement. Held for trading Currency swap, cross currency swap and participating cross currency swap contracts The notional amount and the fair value of currency swap, participating cross currency swap and FX swap contracts for hedging purposes at 31 December 2018 are as follows:
Buy |  |  | Sell |  |  |  |  |  |
Currency |  | Notional amount |  |  | Currency |  | Notional amount |  |  | Fair Value |  |  | Maturity
Currency Swap |  |  |  |  |  |  |  |  |  |
TL |  |  | 266,760 |  |  | USD |  |  | 50,000 |  |  |  | (3,715 | ) |  | 2 January 2019
TL |  |  | 266,510 |  |  | USD |  |  | 50,000 |  |  |  | (3,465 | ) |  | 2 January 2019
TL |  |  | 719,996 |  |  | USD |  |  | 135,000 |  |  |  | (9,774 | ) |  | 2 January 2019
TL |  |  | 212,736 |  |  | USD |  |  | 40,000 |  |  |  | (2,300 | ) |  | 2 January 2019
TL |  |  | 265,925 |  |  | USD |  |  | 50,000 |  |  |  | (2,880 | ) |  | 2 January 2019
TL |  |  | 1,366 |  |  | USD |  |  | 253 |  |  |  | (48 | ) |  | 19 March 2019
TL |  |  | 4,199 |  |  | USD |  |  | 680 |  |  |  | (939 | ) |  | 16 January 2019
TL |  |  | 5,681 |  |  | USD |  |  | 920 |  |  |  | (1,277 | ) |  | 22 January 2019
TL |  |  | 6,040 |  |  | EUR |  |  | 1,000 |  |  |  | (41 | ) |  | 2 January 2019
USD |  |  | 68,654 |  |  | EUR |  |  | 60,000 |  |  |  | (861 | ) |  | 15 January 2019
USD |  |  | 11,462 |  |  | EUR |  |  | 10,000 |  |  |  | (4 | ) |  | 8 January 2019
Cross currency swap contracts |  |  |
TL |  |  | 6,159 |  |  | USD |  |  | 1,000 |  |  |  | (912 | ) |  | 28 January 2019
TL |  |  | 6,159 |  |  | USD |  |  | 1,000 |  |  |  | (910 | ) |  | 24 January 2019
TL |  |  | 130,488 |  |  | USD |  |  | 24,000 |  |  |  | (9,365 | ) |  | 20 March 2023
TL |  |  | 268,200 |  |  | USD |  |  | 50,000 |  |  |  | (5,791 | ) |  | 14 June 2019
TL |  |  | 128,436 |  |  | USD |  |  | 24,000 |  |  |  | (2,652 | ) |  | 19 June 2019
TL |  |  | 169,368 |  |  | EUR |  |  | 24,000 |  |  |  | (24,895 | ) |  | 8 January 2019
TL |  |  | 118,800 |  |  | EUR |  |  | 18,000 |  |  |  | (22,051 | ) |  | 23 September 2021
TL |  |  | 111,732 |  |  | EUR |  |  | 18,867 |  |  |  | 1,920 |  |  | 14 February 2019
TL |  |  | 185,100 |  |  | EUR |  |  | 30,000 |  |  |  | (8,296 | ) |  | 22 April 2026
TL |  |  | 183,300 |  |  | EUR |  |  | 30,000 |  |  |  | (8,642 | ) |  | 22 April 2026
Participating cross currency swap contracts |  |  |
TL |  |  | 193,800 |  |  | EUR |  |  | 30,000 |  |  |  | (7,148 | ) |  | 16 September 2020
TL |  |  | 91,700 |  |  | USD |  |  | 20,000 |  |  |  | (17,051 | ) |  | 22 April 2026
Total Held for trading derivative financial liabilities |  |  |  | (131,097 | ) |  |
Held for trading
Buy |  |  | Sell |  |  |  |  |  |
Currency |  | Notional amount |  |  | Currency |  | Notional amount |  |  | Fair Value |  |  | Maturity
Cross currency swap contracts |  |  |
TL |  |  | 67,410 |  |  | USD |  |  | 18,000 |  |  |  | 27,928 |  |  | 28 January 2019
TL |  |  | 95,550 |  |  | USD |  |  | 25,000 |  |  |  | 36,751 |  |  | 24 January 2019
TL |  |  | 52,164 |  |  | USD |  |  | 14,620 |  |  |  | 27,870 |  |  | 16 July 2019
TL |  |  | 69,744 |  |  | USD |  |  | 19,780 |  |  |  | 38,636 |  |  | 22 July 2019
TL |  |  | 242,873 |  |  | USD |  |  | 70,500 |  |  |  | 160,594 |  |  | 16 September 2020
TL |  |  | 269,451 |  |  | USD |  |  | 70,500 |  |  |  | 131,437 |  |  | 22 December 2020
TL |  |  | 191,300 |  |  | USD |  |  | 50,000 |  |  |  | 74,095 |  |  | 13 February 2019
TL |  |  | 98,625 |  |  | EUR |  |  | 25,000 |  |  |  | 57,161 |  |  | 13 June 2019
TL |  |  | 203,600 |  |  | EUR |  |  | 50,000 |  |  |  | 109,610 |  |  | 23 July 2019
TL |  |  | 97,997 |  |  | EUR |  |  | 21,500 |  |  |  | 37,825 |  |  | 19 December 2019
TL |  |  | 105,280 |  |  | EUR |  |  | 18,800 |  |  |  | 7,710 |  |  | 23 September 2021
Total held for trading derivative financial assets |  |  |  | 709,617 |  |  |
Participating cross currency swap and FX swap contracts at 31 December 2017 |  |  |  |  |  |
Buy |  |  | Sell |  |  |  |  |  |
Currency |  | Notional amount |  |  | Currency |  | Notional amount |  |  | Fair value |  |  | Maturity
USD |  |  | 47,304 |  |  | EUR |  |  | 39,835 |  |  |  | 1,005 |  |  | 02 January 2018
TL |  |  | 69,680 |  |  | USD |  |  | 20,000 |  |  |  | 6,554 |  |  | 27 August 2018
TL |  |  | 81,480 |  |  | EUR |  |  | 20,000 |  |  |  | 9,965 |  |  | 14 December 2018
TL |  |  | 95,550 |  |  | USD |  |  | 25,000 |  |  |  | 72 |  |  | 24 January 2019
TL |  |  | 67,410 |  |  | USD |  |  | 18,000 |  |  |  | 1,498 |  |  | 28 January 2019
TL |  |  | 98,625 |  |  | EUR |  |  | 25,000 |  |  |  | 17,354 |  |  | 13 June 2019
TL |  |  | 52,164 |  |  | USD |  |  | 14,620 |  |  |  | 4,465 |  |  | 16 July 2019
TL |  |  | 69,744 |  |  | USD |  |  | 19,780 |  |  |  | 6,996 |  |  | 22 July 2019
TL |  |  | 203,600 |  |  | EUR |  |  | 50,000 |  |  |  | 27,198 |  |  | 23 July 2019
TL |  |  | 435,000 |  |  | USD |  |  | 150,000 |  |  |  | 142,085 |  |  | 16 September 2020
TL |  |  | 386,500 |  |  | USD |  |  | 100,000 |  |  |  | (4,645 | ) |  | 16 September 2020
TL |  |  | 293,500 |  |  | USD |  |  | 100,000 |  |  |  | 90,071 |  |  | 16 September 2020
TL |  |  | 242,873 |  |  | USD |  |  | 70,500 |  |  |  | 33,535 |  |  | 16 September 2020
TL |  |  | 194,000 |  |  | USD |  |  | 50,000 |  |  |  | (2,951 | ) |  | 16 September 2020
TL |  |  | 1,650,000 |  |  | EUR |  |  | 500,000 |  |  |  | 627,385 |  |  | 25 October 2025
TL |  |  | 275,850 |  |  | EUR |  |  | 60,000 |  |  |  | 1,078 |  |  | 22 April 2026
Total derivative financial assets |  |  |  | 961,665 |  |  |
Held for trading At 31 December 2017, total derivative financial assets of TL 981,396 also include net accrued interest income of TL 19,731.
Participating cross currency swap and FX swap contracts at 31 December 2017 |  |  |  |  |  |
Buy |  |  | Sell |  |  |  |  |  |
Currency |  | Notional amount |  |  | Currency |  | Notional amount |  |  | Fair value |  |  | Maturity
TL |  |  | 470,232 |  |  | USD |  |  | 122,680 |  |  |  | (2,465 | ) |  | 2 January 2018
TL |  |  | 180,023 |  |  | USD |  |  | 47,250 |  |  |  | (545 | ) |  | 2 January 2018
TL |  |  | 141,001 |  |  | USD |  |  | 36,786 |  |  |  | (726 | ) |  | 3 January 2018
TL |  |  | 219,162 |  |  | USD |  |  | 57,245 |  |  |  | (1,043 | ) |  | 4 January 2018
TL |  |  | 115,022 |  |  | USD |  |  | 30,150 |  |  |  | (435 | ) |  | 5 January 2018
TL |  |  | 17,204 |  |  | USD |  |  | 4,500 |  |  |  | (284 | ) |  | 10 January 2018
TL |  |  | 15,916 |  |  | EUR |  |  | 3,500 |  |  |  | (157 | ) |  | 10 January 2018
TL |  |  | 91,556 |  |  | EUR |  |  | 20,140 |  |  |  | (620 | ) |  | 22 January 2018
TL |  |  | 137,834 |  |  | EUR |  |  | 30,400 |  |  |  | (601 | ) |  | 05 February 2018
TL |  |  | 82,013 |  |  | EUR |  |  | 17,860 |  |  |  | (1,413 | ) |  | 19 February 2018
TL |  |  | 1,143 |  |  | EUR |  |  | 250 |  |  |  | (25 | ) |  | 5 Mart 2018
TL |  |  | 97,997 |  |  | EUR |  |  | 21,500 |  |  |  | (2,154 | ) |  | 19 December 2019
TL |  |  | 269,451 |  |  | USD |  |  | 70,500 |  |  |  | (5,010 | ) |  | 22 December 2020
Total derivative financial liabilities |  |  |  | (15,478 | ) |  |
Currency forward contracts at 31 December 2017
Buy |  |  |  |  |  |  |  |
Currency |  |  | Notional amount |  |  | Fair value |  |  | Maturity
USD |  |  | 50,000 |  |  |  | (2,246 | ) |  | 30 January 2018
Total derivative financial liabilities |  |  |  | (2,246 | ) |  |
At 31 December 2017, total derivative financial liabilities of TL 110,108 also include net accrued interest expense of TL 92,384. Fair value of derivative instruments and risk management This section explains the judgements and estimates made in determining the fair values of the financial instruments that are recognized and measured at fair value in the financial statements. To provide an indication about the reliability of the inputs used in determining fair value, the Group has classified its financial instruments into the three levels prescribed under the accounting standards. An explanation of each level is as follows:
| • |  | Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date;
| • |  | Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or indirectly; and
| • |  | Level 3 inputs are unobservable inputs for the asset or liability.
|  | Fair values
|  | 31 December 2018 |  |  | 31 December 2017 |  |  | Fair Value hierarchy |  |  | Valuation Techniques
a)Participating cross currency swap contracts (*) |  |  | 653,142 |  |  |  | 950,862 |  |  |  | Level 3 |  |  | Pricing models based on discounted cash Present value of the estimated future cash flows based on unobservable yield curves and end period FX rates
-Held for trading |  |  | (24,199 | ) |  |  | 950,862 |  |  |  |  |  |  |
-Derivatives used for hedging |  |  | 677,341 |  |  |  | — |  |  |  |  |  |  |
b)FX swap contracts |  |  | 656,302 |  |  |  | (4,675 | ) |  |  | Level 2 |  |  | Present value of the estimated future cash flows based on observable yield curves and end period FX rates
-Held for trading |  |  | 602,719 |  |  |  | (4,675 | ) |  |  |  |  |  |
-Derivatives used for hedging |  |  | 53,583 |  |  |  | — |  |  |  |  |  |  |
c)Currency forward contracts |  |  | — |  |  |  | (2,246 | ) |  |  | Level 2 |  |  | Forward exchange rates at the balance sheet date
-Held for trading |  |  | — |  |  |  | (2,246 | ) |  |  |  |  |  |
(*) | TL 118,647 accrual of net interest expense has been reflected to consolidated financial statements as at 31 December 2018 (31 December 2017: TL 72,653). Since bid-ask spread is unobservable input; in valuation of participating cross currency swap contracts, prices in bid- ask price range which were considered the most appropriate were used instead of mid prices. If mid prices were used in the valuation the fair value of participating cross currency swap contracts would have been TL 123,995 lower as at 31 December 2018 (31 December 2017: TL 129,870).
There were no transfers between fair value hierarchy levels during the year. The following table presents the Group’s financial assets and financial liabilities measured and recognised at fair value at 31 December 2018 and 2017 on a hedge accounting basis:
Fair values |
Participating cross currency swap contracts |  | Nominal Value |  |  | Maturity Date |  |  | 31 December 2018 |  |  | 31 December 2017 |  |  | Fair Value hierarchy |  |  | Hedge Ratio |  |  | Change in intrinsic value of outstanding hedging instruments since 1 July |  |  | Change in value of hedging item used to determine hedge effectiveness |
EUR Contracts |  |  | 500,000 |  |  |  | 23 October 2025 |  |  |  | 208,462 |  |  |  | 627,385 |  |  |  | Level 3 |  |  |  | 1:1 |  |  |  | 359,400 |  |  |  | (359,400 | )
EUR Contracts |  |  | 60,000 |  |  |  | 22 April 2026 |  |  |  | 64,670 |  |  |  | 1,078 |  |  |  | Level 3 |  |  |  | 1:1 |  |  |  | 43,128 |  |  |  | (43,128 | )
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | — |
USD Contracts |  |  | 400,000 |  |  |  | 16 September 2020 |  |  |  | 394,975 |  |  |  | 224,560 |  |  |  | Level 3 |  |  |  | 1:1 |  |  |  | 179,388 |  |  |  | (179,388 | )
USD Contracts |  |  | 20,000 |  |  |  | 10 April 2026 |  |  |  | 9,234 |  |  |  | — |  |  |  | Level 3 |  |  |  | 1:1 |  |  |  | 13,519 |  |  |  | (13,519 | )
CNY Contracts |  |  | 202,600 |  |  |  | 22 April 2026 |  |  |  | 53,583 |  |  |  | — |  |  |  | Level 2 |  |  |  | 1:1 |  |  |  | 15,600 |  |  |  | (15,600 | )
EUR 500,000 participating cross currency swap contracts includes TL 690,146 guarantees after CSA agreement. Movements in the participating cross currency swap contracts for the years ended 31 December 2018 and 31 December 2017 are stated below:
|  | 31 December 2018 |  |  | 31 December 2017 |
Opening balance |  |  | 950,862 |  |  |  | 382,054 |
Cash flow effect |  |  | (612,466 | ) |  |  | — |
Total gain/loss: |  |  |  |  |  |  |  |
Gains recognized in profit or loss |  |  | 314,746 |  |  |  | 568,808 |
Closing balance |  |  | 653,142 |  |  |  | 950,862 |
Net off / Offset The Company signed a Credit Support Annex (CSA) against default risk of the parties in respect of a EUR 500,000 participating cross currency swap transaction executed on 15 July 2016 and restructured respectively on 26 May 2017 and 9 August 2018. As per the CSA, the swap’s current (mark-to-market) value will be determined on the 10th and 24th calendar day of each calendar month and if the mark-to-market value is positive and exceeds a certain threshold, the bank will be posting cash collateral to the Company which will be equal to an amount exceeding the threshold (i.e. if the mark-to-market value is negative, the Company would be required to post collateral to the bank by an amount exceeding the threshold). With respect to the valuations on a bi-weekly basis, a transfer will take place between the parties only if the mark-to-market value changes by at least EUR 1,000. Following the execution of CSA, the bank transferred EUR 153,540 as collateral to the Company (31 December 2018: TL 925,539) which was the amount exceeding the threshold (EUR 10,000) and the Company transferred EUR 39,050 as collateral to the bank (31 December 2018: TL 235,393) which was the amount exceeding the threshold (EUR 10,000). The Company clarified this with the derivative assets included in the statement of financial position because it has the legal right to offset the collateral amount TL 690,146 that it recognizes under the borrowings and intends to pay according to the net fair value. This amount was netted from the borrowings and deducted from the derivative instruments in the balance sheet. As of 31 December 2018, If this transaction was not conducted, derivative financial instruments assets would have been TL 2,046,208 and current borrowings would have been TL 7,726,055. Market risk The Group uses various types of derivatives to manage market risks. All such transactions are carried out within the guidelines set by the treasury and risk management department. Generally, the Group seeks to apply hedge accounting to manage volatility in profit or loss. Currency risk The Group’s risk management policy is to hedge its estimated foreign currency exposure in respect of borrowing payments with various maturities at any point in time. The Group uses participating cross currency contracts to hedge its currency risk, most with a maturity of more than one year from the reporting date. These contracts are generally designated as cash flow hedges. The Group designates the hedge ratio, between the amount of hedged item and the hedging instrument is 1:1 to hedge its currency risk. The time value of options in participating cross currency swap contracts are included in the designation of the hedging instrument and are separately accounted for as a cost of hedging, which is recognised in equity in a cost of hedging reserve. The Group’s policy is for the critical terms of the participating cross currency contracts to align with the hedged item. The Group determines the existence of an economic relationship between the hedging instruments and hedged item based on the currency, amount and timing of their respective cash flows. The Group assesses whether the derivative designated in each hedging relationship is expected to be and has been effective in offsetting changes in cash flows of the hedged item using the hypothetical derivative method. In these hedge relationships, the main sources of ineffectiveness are;
| • |  | the effect of the counterparties’ credit risk on the fair value of the swap contracts, which is not part of the hedged risk and associated credit risk considered to be very low at inception in the fair value of the hedged cash flows attributable to the change in exchange rates;
| • |  | the entire fair value of the derivative contracts including currency basis was designated as the hedging instrument in cash flow hedge. The hypothetical derivative is modelled to exclude the impact of currency basis.
Interest rate risk The Group adopts a policy of ensuring that its interest rate risk exposure is at a fixed rate. This is achieved partly by entering into fixed-rate instruments and partly by borrowing at a floating rate and using cross currency and interest rate swaps as hedges of the variability in cash flows attributable to movements in interest rates. The Group applies a hedge ratio of 1:1. The Group determines the existence of an economic relationship between the hedging instrument and hedged item based on the reference interest rates, tenors, repricing dates and maturities and the notional or par amounts. The Group assesses whether the derivative designated in each hedging relationship is expected to be effective in offsetting changes in cash flows of the hedged item using the hypothetical derivative method. In these hedge relationships, the main sources of ineffectiveness are:
| • |  | the effect of the counterparties’ credit risk on the fair value of the swap contracts, which is not part of the hedged risk and associated credit risk considered to be very low at inception in the fair value of the hedged cash flows attributable to the change in interest rates;
Cash flow sensitivity analysis for variable-rate instruments A reasonably possible change of 100 basis points in interest rates and 10 % change in foreign exchange currency at the reporting date would have increased (decreased) equity and profit or loss by the amounts shown below. This analysis assumes that all other variables, remain constant.
|  | Profit or Loss |  |  | Equity, net of tax |
|  | 100 bp increase |  |  | 100 bp decrease |  |  | 100 bp increase |  |  | 100 bp decrease |
31 December 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Participating cross currency swap contracts |  |  | 937,845 |  |  |  | 9,455 |  |  |  | (360,596 | ) |  |  | (259,066 | )
Cross currency swap contracts |  |  | 31,584 |  |  |  | 320 |  |  |  | 1,452 |  |  |  | 4,765 |
Cash Flow sensitivity (net) |  |  | 969,429 |  |  |  | 9,775 |  |  |  | (359,144 | ) |  |  | (254,301 | )
Cash flow hedges The following table provides a reconciliation by risk category of components of equity and analysis of OCI items, net of tax, resulting from cash flow hedge accounting.
|  | 2018 |
|  | Hedging Reserve |  |  | Cost of Hedging Reserve |
Balance at 1 January 2018 |  |  | — |  |  |  | — |
Cash Flow Hedges |  |  |  |  |  |  |  |
Changes in fair value: |  |  | 683,706 |  |  |  | (448,833 | )
Foreign currency risk |  |  | 612,733 |  |  |  | (448,833 | )
Interest rate risk |  |  | 70,973 |  |  |  | — |
Amount reclassified into profit or loss: |  |  | (664,550 | ) |  |  | 101,231 |
Foreign currency risk |  |  | (611,035 | ) |  |  | 101,231 |
Interest rate risk |  |  | (53,515 | ) |  |  | — |
Tax on movements during the year: |  |  | (4,214 | ) |  |  | 76,472 |
Balance at 31 December 2018 |  |  | 14,942 |  |  |  | (271,130 | )

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- Definition The disclosure of derivative financial instruments. [Refer: Derivatives [member]] + 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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