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Deferred tax assets and liabilities | 12 Months Ended
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Dec. 31, 2021
Deferred tax assets and liabilities |
Deferred tax assets and liabilities | 19. Deferred tax assets and liabilities Recognized deferred tax assets and liabilities Deferred tax assets and liabilities at 31 December 2021 and 2020 are attributable to the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Assets | ​ | Liabilities | ​ | Net
​ |  | 2021 |  | 2020 |  | 2021 |  | 2020 |  | 2021 |  | 2020
Property, plant and equipment and intangible assets |  | 412,728 |  | 123,871 |  | (953,814) |  | (2,117,594) |  | (541,086) |  | (1,993,723)
Derivative instruments |  | 5,922 |  | 27,177 |  | (520,298) |  | (407,740) |  | (514,376) |  | (380,563)
Reserve for employee termination benefits and provisions |  | 235,581 |  | 258,675 |  | (19,295) | ​ | (1,362) |  | 216,286 |  | 257,313
Trade and other payables | ​ | 45,314 | ​ | 26,511 | ​ | (1,095) | ​ | (149,827) | ​ | 44,219 | ​ | (123,316)
Tax losses carried forward |  | 1,155,781 |  | 1,101,043 |  | — |  | (3,254) |  | 1,155,781 |  | 1,097,789
Tax allowances |  | 62,692 |  | 5,158 |  | — |  | — |  | 62,692 |  | 5,158
Other assets and liabilities (*) |  | 551,660 |  | 638,991 |  | (104,118) |  | (2,872) |  | 447,542 |  | 636,119
Deferred tax assets/(liabilities) |  | 2,469,678 |  | 2,181,426 |  | (1,598,620) |  | (2,682,649) |  | 871,058 |  | (501,223)
Offsetting |  | (670,066) |  | (1,344,818) |  | 670,066 |  | 1,344,818 |  | — |  | —
Net deferred tax assets/(liabilities) |  | 1,799,612 |  | 836,608 |  | (928,554) |  | (1,337,831) |  | 871,058 |  | (501,223)
​ (*) Mainly comprises of loans, bonds, prepaid expenses and lease liabilities deferred tax assets. Movement in deferred tax assets/ (liabilities) for the years ended 31 December 2021 and 2020 were as follows:
​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020
Opening balance |  | (501,223) |  | (976,288)
Income statement charge |  | 1,171,697 |  | 337,495
Tax charge relating to components of other comprehensive income |  | (322,990) |  | 173,113
Acquisition through business combinations | ​ | (48,755) | ​ | —
Exchange differences |  | 572,329 |  | (35,543)
Closing balance, net |  | 871,058 |  | (501,223)
​ The Group did not recognize deferred income tax assets of TL 981,441 (31 December 2020: TL 551,847) in respect of tax losses amounting to 5,368,360 (31 December 2020: TL 2,986,951) that can be carried forward against future taxable income. The unused tax losses were incurred mainly by BeST that are not likely to generate taxable income in the foreseeable future. 19. Deferred tax assets and liabilities (continued) Recognized deferred tax assets and liabilities (continued) Unused tax losses will expire at the following dates:
​ | ​ | ​
Expiration Date |  | Amount
2022 |  | 249,297
2023 |  | 369,937
2024 |  | 632,879
2025 |  | 2,198,295
2026 |  | 88,601
2027 |  | 1,078,582
2028 |  | 314,740
2029 | ​ | —
2030 | ​ | 139,958
2031 | ​ | 206,963
Indefinite |  | 89,108
Total |  | 5,368,360
​

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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 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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