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Financial assets

12 Months Ended

Dec. 31, 2021

Financial assets

Financial assets

26.  Financial assets

Debt investments at fair value through other comprehensive income

Debt investments at FVOCI comprise the following investments in listed and unlisted securities:

​

​	​	​	​	​
​		31 December		31 December
Non-current assets	​	2021	​	2020
Listed debt securities		1,376,645		—

​

​	​	​	​	​
​	​	31 December	​	31 December
Current assets		2021		2020
Listed debt securities		51,166		529,610

​

​	​	​	​	​	​	​	​	​
​	​	Fair values
​	​	​	​	​	​	​	​	​
​	​	31 December	​	31 December	​	Fair value	​	Valuation technique
​		2021		2020		hierarchy		​
​	​	​	​	​	​	​	​	​
Financial assets at fair value through other comprehensive income		—		272,334		Level 2		Present value of the estimated future cash flows based on observable yield curves and period end FX rates
​	​	1,427,811	​	257,276	​	Level 1	​	Pricing models based on quoted market prices at the end of the reporting period.
​	​	​	​	​	​	​	​	​
Total		1,427,811		529,610

​

26. Financial assets (continued)

​

Debt investments at fair value through other comprehensive income (continued)

​

As of 31 December 2021 and 2020, the notional and fair value amounts of financial assets are as follows:

​

​	​	​	​	​	​	​
31 December 2021
​	​	Notional amount	​	Fair value	​	​
Currency		(original currency)		(in TL)		Maturity
EUR	​	1,995	​	31,347	​	16 February 2026
EUR	​	15,189	​	216,874	​	8 July 2027
TL	​	24,312	​	25,583	​	2 March 2022
TL	​	24,108	​	25,583	​	2 March 2022
USD	​	21,000	​	286,017	​	14 July 2023
USD	​	996	​	13,479	​	10 August 2024
USD	​	19,824	​	250,956	​	14 October 2025
USD	​	2,168	​	27,595	​	26 January 2026
USD	​	25,000	​	319,874	​	22 June 2026
USD	​	18,470	​	230,503	​	25 March 2027
Total financial assets		​		1,427,811		​

​

​	​	​	​	​	​	​
31 December 2020
​	​	Notional amount	​	Fair value	​	​
Currency		(original currency)		(in TL)		Maturity
EUR	​	10,000	​	91,229	​	5 February 2021
EUR	​	20,000	​	181,105	​	13 March 2021
EUR	​	20,000	​	178,375	​	17 December 2021
EUR	​	1,995	​	19,718	​	16 February 2026
TL	​	24,108	​	24,819	​	2 March 2022
TL	​	24,312	​	24,362	​	2 March 2022
USD	​	300	​	1,966	​	21 February 2022
USD	​	996	​	8,036	​	10 August 2024
Total financial assets		​		529,610		​

​

During the year, the following gains (losses) were recognized in other comprehensive income.

​

​	​	​	​	​
​	​	31 December	​	31 December
​		2021		2020
Gains / (Losses) recognized in other comprehensive income
Related to debt securities		(65,494)		(1,970)
Related to debt securities, tax effect	​	13,099	​	483
​	​	(52,395)		(1,487)

​

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- References

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- Definition

The disclosure of financial assets. [Refer: Financial assets]

+ References

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-Name IFRS
-Number 7
-IssueDate 2021-01-01
-Paragraph 7
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-URIDate 2021-03-24

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