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Financial assets | 12 Months Ended
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Dec. 31, 2022
Financial assets |
Financial assets | 24. Financial assets ​ The details of financial assets as of 31 December 2022 and 2021 are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 31 December 2022 | ​ | 31 December 2021
​ | ​ | Non- | ​ | ​ | ​ | Non- | ​ | ​
​ |  | current |  | Current |  | current |  | Current
Amortized cost |  | — | ​ | 748,665 | ​ | — |  | 6,840
- Time deposits with maturity of more than three months | ​ | — | ​ | 748,665 | ​ | — | ​ | 6,840
Fair value through profit or loss | ​ | 258,627 | ​ | 4,034,897 | ​ | — | ​ | —
- Currency protected time deposits (**) | ​ | — | ​ | 4,034,897 | ​ | — | ​ | —
- Investment funds (***) | ​ | 258,627 | ​ | — | ​ | — | ​ | —
Fair value through other comprehensive income | ​ | 1,850,830 | ​ | — | ​ | 2,261,409 | ​ | 84,049
- Listed debt securities (*) | ​ | 1,850,830 | ​ | — | ​ | 2,261,409 | ​ | 84,049
​ | ​ | 2,109,457 | ​ | 4,783,562 | ​ | 2,261,409 | ​ | 90,889
​ (*)Listed debt securities are classified as financial assets at fair value through other comprehensive income.
(**) | In order to prioritize the TL in deposit preferences of savers and to increase the share of TL in banks’ balance sheets, the foreign currency protected deposit and participation account (“CPTD”) scheme was introduced in December 2021 by Ministry of Treasury and Finance of Turkiye (“MoTF”). The CPTD scheme consists of TL accounts to be opened under the support of the MoTF and conversions from foreign currency (FX) deposits to TL accounts to be supported by the CBRT. Savings of TL depositors are hedged against the exchange rate risk with the CPTD scheme supported by the MoTF. The CBRT-supported scheme enables FX deposit account holders to switch to TL deposit accounts. Depositors switching to TL accounts from their foreign currency accounts under the support of the CBRT will be able to continue to hedge their savings against the exchange rate risk by using the MoTF supported scheme at the end of the maturity period. Currency-protected time deposit accounts are classified as financial assets at fair value through profit or loss. The Group has converted its foreign currency deposit account amounting to USD 123,300 and EUR 73,300 into “Currency Protected TL Time Deposit Accounts”. Maturity of currency protected time deposit accounts is 1 year.
(***) Investment funds mainly include Turkcell GSYF, established by Re-Pie., and its associate and financial assets which is carried at fair value and valuation differences are recognized in profit or loss. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fair Values
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 31 December | ​ | 31 December | ​ | Fair value | ​ | ​
​ |  | 2022 |  | 2021 |  | hierarchy |  | Valuation technique
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial assets at fair value through other comprehensive income |  | 1,850,830 |  | 2,345,458 |  | Level 1 |  | Pricing models based on quoted market prices at the end of the reporting period,
Financial assets at fair value through profit or loss | ​ | 19,982 | ​ | — | ​ | Level 1 | ​ | Pricing models based on quoted market prices at the end of the reporting period,
Financial assets at fair value through profit or loss | ​ | 4,034,897 | ​ | — | ​ | Level 2 | ​ | Forward exchange rates at the reporting date
Financial assets at fair value through profit or loss | ​ | 238,645 | ​ | — | ​ | Level 3 | ​ | Pricing models based on discounted cash flow
​ |  | 6,144,354 |  | 2,345,458 |  |  |  |
​ ​ 24. Financial assets (continued) As of 31 December 2022 and 2021, the notional and fair value amounts of listed debt securities are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
31 December 2022
​ | ​ | Notional amount | ​ | Fair value | ​ | ​
Currency |  | (original currency) |  | (in TL) |  | Maturity
EUR | ​ | 24,000 | ​ | 472,022 | ​ | 16 February 2026
EUR | ​ | 15,000 | ​ | 279,082 | ​ | 8 July 2027
EUR | ​ | 5,000 | ​ | 99,975 | ​ | 11 April 2023
USD | ​ | 3,700 | ​ | 73,314 | ​ | 31 March 2025
USD | ​ | 21,000 | ​ | 391,211 | ​ | 14 July 2023
USD | ​ | 18,000 | ​ | 308,358 | ​ | 25 March 2027
USD | ​ | 5,000 | ​ | 97,785 | ​ | 13 November 2025
USD | ​ | 3,000 | ​ | 55,835 | ​ | 25 January 2023
USD | ​ | 1,000 | ​ | 18,540 | ​ | 10 August 2024
USD | ​ | 50,000 | ​ | 54,708 | ​ | Indefinite
Total listed debt securities |  | ​ |  | 1,850,830 |  | ​
​
​ | ​ | ​ | ​ | ​ | ​ | ​
31 December 2021
​ | ​ | Notional amount | ​ | Fair value | ​ | ​
Currency |  | (original currency) |  | (in TL) |  | Maturity
EUR | ​ | 3,277 | ​ | 51,494 | ​ | 16 February 2026
EUR | ​ | 24,951 | ​ | 356,258 | ​ | 8 July 2027
TL | ​ | 39,937 | ​ | 42,025 | ​ | 2 March 2022
TL | ​ | 39,602 | ​ | 42,025 | ​ | 2 March 2022
USD | ​ | 34,497 | ​ | 469,839 | ​ | 14 July 2023
USD | ​ | 1,636 | ​ | 22,142 | ​ | 10 August 2024
USD | ​ | 32,565 | ​ | 412,244 | ​ | 14 October 2025
USD | ​ | 3,561 | ​ | 45,330 | ​ | 26 January 2026
USD | ​ | 41,067 | ​ | 525,456 | ​ | 22 June 2026
USD | ​ | 30,341 | ​ | 378,645 | ​ | 25 March 2027
Total listed debt securities |  | ​ |  | 2,345,458 |  | ​
​ As of 31 December 2022 and 2021, the notional and fair value amounts of currency protected time deposits are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
31 December 2022
​ | ​ | Notional amount | ​ | Fair value | ​ | ​
Currency | ​ | (original currency) | ​ | (in TL) | ​ | Maturity
TL |  | 949,475 |  | 1,236,256 |  | 10 May 2023
TL |  | 704,109 |  | 950,130 |  | 27 February 2023
TL |  | 701,033 |  | 820,390 |  | 15 August 2023
TL |  | 436,793 |  | 511,377 |  | 16 August 2023
TL |  | 230,364 |  | 299,793 |  | 11 May 2023
TL |  | 185,454 |  | 216,951 |  | 2 October 2023
Total currency protected time deposits |  |  |  | 4,034,897 |  |
​ ​ 24. Financial assets (continued) ​ During the year, the following gains (losses) were recognized in other comprehensive income. ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 31 December | ​ | 31 December | ​ | 31 December
​ |  | 2022 |  | 2021 |  | 2020
Gains / (Losses) recognized in other comprehensive income |  |  | ​ | ​ |  |
Related to financial assets |  | (74,041) | ​ | (116,813) |  | (6,363)
Related to financial assets, tax effect | ​ | 21,841 | ​ | 23,162 | ​ | 1,245
​ | ​ | (52,200) | ​ | (93,651) |  | (5,118)
​

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