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Deferred tax assets and liabilities

12 Months Ended

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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- References

No definition available.

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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
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-URIDate 2021-03-24

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