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Expenses by nature (Tables)
 12 Months Ended
Dec. 31, 2021
Text block [abstract]  
Summary of Expenses by Cost of Sales

Breakdown of expenses by nature for the years ended 31 December 2021, 2020 and 2019 is as follows:

Cost of revenue:

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​

​

​

​

​

​

​

​

    

2021

    

2020

    

2019

Depreciation and amortization (*)

 

(7,291,913)

 

(5,974,779)

 

(5,046,565)

Cost of goods sold

 

(4,377,966)

 

(3,301,984)

 

(2,278,283)

Share of Turkish Treasury (Note 1)

 

(2,816,508)

 

(2,418,800)

 

(2,191,427)

Interconnection and termination expenses

 

(2,608,009)

 

(2,247,647)

 

(1,909,614)

Employee benefit expenses

 

(2,085,343)

 

(1,741,591)

 

(1,447,037)

Radio expenses

 

(1,258,037)

 

(921,153)

 

(734,583)

Frequency expenses

 

(1,032,410)

 

(887,243)

 

(802,950)

Transmission expenses

 

(565,820)

 

(426,036)

 

(335,980)

Universal service fund

 

(388,817)

 

(330,932)

 

(297,053)

Roaming expenses

 

(340,282)

 

(214,478)

 

(238,147)

Cost of revenue from financial services (**)

 

(223,050)

 

(135,237)

 

(240,297)

Others

 

(2,241,819)

 

(1,736,179)

 

(1,561,544)

​

 

(25,229,974)

 

(20,336,059)

​

(17,083,480)

(*) As at 31 December 2021, depreciation and amortization expenses include depreciation and amortization expenses related to the financial services amounting to TL 66,798 (31 December 2020: TL 39,726; 31 December 2019: TL 26,478).

(**) As at 31 December 2021, cost of revenue from financial services includes employee benefit expenses related to the financial services amounting to TL 31,722 (31 December 2020: TL 18,166; 31 December 2019: TL 11,358).
Summary of Expenses by Nature Selling and Marketing Expenses

Selling and marketing expenses:

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​

​

​

​

​

​

​

    

2021

    

2020

    

2019

Employee benefit expenses

 

(779,470)

 

(634,367)

 

(547,136)

Marketing expenses

 

(733,381)

 

(507,921)

 

(554,538)

Selling expenses

 

(163,974)

 

(173,064)

 

(349,269)

Others

 

(101,658)

 

(57,601)

 

(104,246)

​

 

(1,778,483)

 

(1,372,953)

​

(1,555,189)

​
Summary of Expenses by Nature Administrative Expenses

Administrative expenses:

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​

​

​

​

​

​

​

    

2021

    

2020

    

2019

Employee benefit expenses

 

(617,850)

 

(479,932)

 

(473,843)

Consultancy expenses

 

(88,534)

 

(53,105)

 

(51,308)

Service expenses

​

(44,971)

​

(58,255)

​

(52,756)

Collection expenses

 

(38,224)

 

(52,189)

 

(57,097)

Maintenance and repair expenses

 

(27,419)

 

(20,139)

 

(26,610)

Travel and entertainment expenses

 

(17,938)

 

(17,009)

 

(34,644)

Other

 

(84,087)

 

(68,983)

 

(83,497)

​

 

(919,023)

 

(749,612)

​

(779,755)
Summary of Net Impairment Losses on Financial and Contract Assets

Net impairment losses on financial and contract assets:

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​

​

​

​

​

​

​

​

    

2021

    

2020

    

2019

Net impairment losses on financial and contract assets

 

(271,162)

 

(349,595)

 

(338,857)

​

 

(271,162)

 

(349,595)

​

(338,857)