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Deferred tax assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2022
Deferred tax assets and liabilities |
Summary of Recognized Deferred Tax Assets and Liabilities | Deferred tax assets and liabilities at 31 December 2022 and 2021 are attributable to the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Assets | ​ | Liabilities | ​ | Net
​ |  | 2022 |  | 2021 |  | 2022 |  | 2021 |  | 2022 |  | 2021
Property, plant and equipment and intangible assets |  | 656,127 |  | 742,489 |  | (7,594,619) |  | (8,499,580) |  | (6,938,492) |  | (7,757,091)
Derivative instruments |  | 30,228 |  | 10,157 |  | (547,459) |  | (859,238) |  | (517,231) |  | (849,081)
Reserve for employee termination benefits and provisions |  | 455,742 |  | 387,096 |  | (7,746) | ​ | (31,666) |  | 447,996 |  | 355,430
Trade and other payables |  | 43,771 |  | 74,097 |  | (79,224) |  | (2,305) |  | (35,453) |  | 71,792
Tax losses carried forward | ​ | 2,313,498 | ​ | 1,898,763 | ​ | — | ​ | — | ​ | 2,313,498 | ​ | 1,898,763
Tax allowances |  | 96,978 |  | 101,671 |  | (661) |  | (2,967) |  | 96,317 |  | 98,704
Other assets and liabilities (*) |  | 996,285 |  | 938,530 |  | (161,281) |  | (222,411) |  | 835,004 |  | 716,119
Deferred tax assets/(liabilities) |  | 4,592,629 |  | 4,152,803 |  | (8,390,990) |  | (9,618,167) |  | (3,798,361) |  | (5,465,364)
Offsetting |  | (2,934,339) |  | (1,846,236) |  | 2,934,339 |  | 1,846,236 |  | — |  | —
Net deferred tax assets/(liabilities) |  | 1,658,290 |  | 2,306,567 |  | (5,456,651) |  | (7,771,931) |  | (3,798,361) |  | (5,465,364)
(*) | Mainly comprises of loans, bonds, prepaid expenses and lease liabilities’ deferred tax effects.
Summary of Movement in Temporary Differences | Movement in deferred tax assets/ (liabilities) for the years ended 31 December 2022 and 2021 were as follows:
​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021
Opening balance, net |  | (5,465,364) |  | (6,161,065)
Income statement charge |  | 2,147,409 |  | 608,011
Tax charge relating to components of other comprehensive income |  | 180,316 |  | (395,586)
Acquisition through business combinations | ​ | — | ​ | (80,090)
Inflation adjustment |  | (706,675) |  | (376,795)
Exchange differences | ​ | 45,953 | ​ | 940,161
Closing balance, net |  | (3,798,361) |  | (5,465,364)
​
Summary of Expiration of Unused Tax Losses | ​ 18. Deferred tax assets and liabilities (continued) Unused tax losses will expire at the following dates:
​ | ​ | ​
Expiration Date |  | Amount
2023 |  | 483,247
2024 |  | 826,727
2025 |  | 2,903,840
2026 |  | 227,219
2027 |  | 1,849,040
2028 | ​ | 411,144
2030 | ​ | 182,827
2031 | ​ | 227,175
Indefinite |  | 159,022
Total |  | 7,270,241

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