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Business combinations | 12 Months Ended
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Dec. 31, 2021
Business combinations |
Business combinations | 3. Business combinations The Company’s 100% owned subsidiary Turkcell Enerji Cozumleri ve Elektrik Satis Ticaret A.S. (“Turkcell Enerji”) has signed a Share Transfer Agreement to acquire the entire shares of Boyut Grup Enerji Elektrik Uretim ve Insaat Sanayi ve Ticaret A.S. (“Boyut Enerji”) on 6 July 2021. The respective transaction is based on an enterprise value of USD 29,600. After adjusting for the net debt of Boyut Enerji, the Group made a payment of USD 10,972. USD 500 of this amount shall be paid after two-years as from the agreement date. The control power of Boyut Enerji has transferred to the Group as of 18 August 2021. At the time the financial statements were authorized for issue, goodwill, identifiable assets and liabilities has been accounted in accordance with IFRS 3, “Business Combinations”. The details of the goodwill calculation, total consideration amount and the net assets acquired are as follows: ​
​ | ​ | ​
Total consideration amount |  | 95,534
- Cash consideration amount | ​ | 92,259
- Contingent and deferred consideration amount (Note 29) | ​ | 3,275
Net assets acquired |  | (87,123)
Goodwill (Note 13) |  | 8,411
​ The provisional fair values of identifiable assets and liabilities in accordance with IFRS 3 arising from the acquisition are as follows:
​ | ​ | ​
Cash and cash equivalents |  | 5,556
Other current assets |  | 5,737
Property, plant and equipment (Note 12) |  | 103,933
Intangible assets (Note 13) | ​ | 182,881
Other non-current assets |  | 166
Borrowings |  | (151,892)
Trade and other payables |  | (7,879)
Due to related parties |  | (2,510)
Provisions | ​ | (37)
Employee benefit obligations |  | (77)
Deferred tax liabilities |  | (48,755)
Fair value of total identifiable net assets (100%) |  | 87,123
​ ​ 3. Business combinations (continued) The details of cash outflow due to acquisition are as follows:
​ | ​ | ​
Total consideration - cash |  | 92,259
Cash and cash equivalents - acquired |  | (5,556)
Cash outflow due to acquisition (net) |  | 86,703
​

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- Definition The entire disclosure for business combinations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Section Disclosures -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS03_g59-63__IFRS03_g59-63_TI -URIDate 2021-03-24 + Details
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