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Financial instruments (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Statement [LineItems] |
Disclosure of Credit Risk | The carrying amount of financial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date is: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  |  |  | 31 December |  | 31 December
​ | ​ | Notes | ​ | 2022 | ​ | 2021
Trade receivables |  | 19 |  | 6,963,821 | ​ | 7,249,705
Contract assets |  | 21 |  | 1,955,996 | ​ | 2,049,659
Receivables from financial services |  | 20 |  | 3,561,926 | ​ | 3,535,384
Cash and cash equivalents (*) |  | 23 |  | 25,960,315 | ​ | 30,600,933
Derivative financial instruments |  | 34 |  | 2,032,416 | ​ | 3,500,700
Other current & non-current assets (**) |  | 17 |  | 421,264 | ​ | 320,403
Financial assets at amortized cost | ​ | 24 |  | 748,665 | ​ | 6,840
Financial assets at fair value through profit or loss | ​ | 24 | ​ | 4,293,524 | ​ | —
Financial assets at fair value through other comprehensive income |  | 24 |  | 1,850,830 | ​ | 2,345,458
Due from related parties |  | ​ |  | 76,453 | ​ | 287,756
​ | ​ | ​ | ​ | 47,865,210 | ​ | 49,896,838
(*) | Cash in hand is excluded from cash and cash equivalents.
(**) | Prepaid expenses, VAT receivable, receivable from the Ministry of Transport and Infrastructure of Turkiye and advances given are excluded from other current assets and other non-current assets.
Summary of Maximum Exposure to Credit Risk for Trade and Subscriber Receivables, Other Assets and Cash and Cash Equivalent Arising from Sales Transactions Including those Classified as Due from Related Parties | The maximum exposure to credit risk for trade and subscriber receivables, other assets and cash and cash equivalent arising from sales transactions, including those classified as due from related parties at the reporting date by type of customer is: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Less | ​ | Less | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Less Than | ​ | Than 60 | ​ | Than 90 | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | ​
Other assets at | ​ | ​ | ​ | 30 Days Past | ​ | Days Past | ​ | Days Past | ​ | 120 Days | ​ | 150 Days | ​ | 3 years Past | ​ | 4 years | ​ | 5 years | ​ | ​
31 December 2022 (*) |  | Not Due |  | Due |  | Due |  | Due |  | Past Due |  | Past Due |  | Due |  | Past Due |  | Past Due |  | Total
Gross Carrying Amount |  | 40,799,890 | ​ | 376,616 | ​ | 177,832 | ​ | 85,754 | ​ | 72,369 | ​ | 93,472 | ​ | 824,749 | ​ | 347,162 | ​ | 231,478 | ​ | 43,009,322
Loss Allowance |  | 131,944 | ​ | 5,630 | ​ | 5,479 | ​ | 4,762 | ​ | 5,874 | ​ | 7,690 | ​ | 194,366 | ​ | 192,022 | ​ | 114,267 | ​ | 662,034
(*) | Other Assets includes trade receivables, subscriber receivables, derivative financial instruments, financial assets, other assets, cash and cash equivalent and due from related parties.
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Less | ​ | Less | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Less Than | ​ | Than 60 | ​ | Than 90 | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | ​
Contract assets at | ​ | ​ | ​ | 30 Days Past | ​ | Days Past | ​ | Days Past | ​ | 120 Days | ​ | 150 Days | ​ | 3 years Past | ​ | 4 years | ​ | 5 years | ​ | ​
31 December 2022 |  | Not Due |  | Due |  | Due |  | Due |  | Past Due |  | Past Due |  | Due |  | Past Due |  | Past Due |  | Total
Gross Carrying Amount |  | 1,963,342 |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | 1,963,342
Loss Allowance |  | 7,346 |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | 7,346
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Less | ​ | Less | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other assets from financial | ​ | ​ | ​ | Less Than | ​ | Than 60 | ​ | Than 90 | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | ​
services at 31 December 2022 | ​ | ​ | ​ | 30 Days Past | ​ | Days Past | ​ | Days Past | ​ | 120 Days | ​ | 150 Days | ​ | 3 years Past | ​ | 4 years | ​ | 5 years | ​ | ​
(**) |  | Not Due |  | Due |  | Due |  | Due |  | Past Due |  | Past Due |  | Due |  | Past Due |  | Past Due |  | Total
Gross Carrying Amount |  | 3,324,919 | ​ | 180,530 | ​ | 31,964 | ​ | 12,653 | ​ | 17,202 | ​ | 6,861 | ​ | 70,095 | ​ | 2,201 | ​ | 5,418 | ​ | 3,651,843
Loss Allowance |  | 20,033 | ​ | 1,802 | ​ | 366 | ​ | 196 | ​ | 7,046 | ​ | 3,604 | ​ | 49,260 | ​ | 2,192 | ​ | 5,418 | ​ | 89,917
(**) | Other Assets includes trade receivables and subscriber receivables from financial services.
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Less | ​ | Less | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Less Than | ​ | Than 60 | ​ | Than 90 | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | ​
Other assets at | ​ | ​ | ​ | 30 Days Past | ​ | Days Past | ​ | Days Past | ​ | 120 Days | ​ | 150 Days | ​ | 3 years Past | ​ | 4 years | ​ | 5 years | ​ | ​
31 December 2021 (*) |  | Not Due |  | Due |  | Due |  | Due |  | Past Due |  | Past Due |  | Due |  | Past Due |  | Past Due |  | Total
Gross Carrying Amount |  | 42,352,851 | ​ | 538,256 | ​ | 204,767 | ​ | 93,423 | ​ | 63,909 | ​ | 71,096 | ​ | 1,227,728 | ​ | 549,970 | ​ | 257,258 | ​ | 45,359,258
Loss Allowance |  | 126,791 | ​ | 14,697 | ​ | 10,203 | ​ | 9,101 | ​ | 8,250 | ​ | 10,135 | ​ | 410,493 | ​ | 345,167 | ​ | 112,626 | ​ | 1,047,463
(*) | Other Assets includes trade receivables, subscriber receivables, derivative financial instruments, financial assets, other assets, cash and cash equivalent and due from related parties.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Less | ​ | Less | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Less Than | ​ | Than 60 | ​ | Than 90 | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | ​
Contract assets at | ​ | ​ | ​ | 30 Days Past | ​ | Days Past | ​ | Days Past | ​ | 120 Days | ​ | 150 Days | ​ | 3 years Past | ​ | 4 years | ​ | 5 years | ​ | ​
31 December 2021 |  | Not Due |  | Due |  | Due |  | Due |  | Past Due |  | Past Due |  | Due |  | Past Due |  | Past Due |  | Total
Gross Carrying Amount |  | 2,059,911 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 2,059,911
Loss Allowance |  | 10,252 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 10,252
​ ​ 35. Financial instruments (continued) Credit risk (continued) Credit quality: (continued)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Less | ​ | Less | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Less Than | ​ | Than 60 | ​ | Than 90 | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | Less Than | ​ | ​
Other assets from financial services at | ​ | ​ | ​ | 30 Days Past | ​ | Days Past | ​ | Days Past | ​ | 120 Days | ​ | 150 Days | ​ | 3 years Past | ​ | 4 years | ​ | 5 years | ​ | ​
31 December 2021 (**) |  | Not Due |  | Due |  | Due |  | Due |  | Past Due |  | Past Due |  | Due |  | Past Due |  | Past Due |  | Total
Gross Carrying Amount |  | 3,085,059 | ​ | 382,073 | ​ | 33,468 | ​ | 16,199 | ​ | 19,008 | ​ | 9,559 | ​ | 124,746 | ​ | 9,795 | ​ | 6,759 | ​ | 3,686,666
Loss Allowance |  | 20,195 | ​ | 3,553 | ​ | 486 | ​ | 256 | ​ | 9,053 | ​ | 5,161 | ​ | 96,050 | ​ | 9,769 | ​ | 6,759 | ​ | 151,282
(**) | Other Assets includes trade receivables and subscriber receivables from financial services.
Summary of Movements in Provision for Impairment of Receivables from Financial Services, Trade Receivables and Due from Related Parties | Movements in the provision for impairment of trade receivables, contract assets, other assets and due from related parties are as follows: ​
​ | ​ | ​ | ​ | ​
​ | ​ | 31 December 2022
​ |  | Contract Assets |  | Other Assets
Opening balance |  | 10,252 | ​ | 1,047,463
Provision for impairment recognized during the year |  | 1,289 | ​ | 610,599
Amounts collected |  | — | ​ | (232,462)
Receivables written off during the year as uncollectible |  | — | ​ | (397,132)
Effect of changes in exchange rates |  | — | ​ | 47,430
Inflation adjustment | ​ | (4,195) | ​ | (413,864)
Closing balance |  | 7,346 | ​ | 662,034
​
​ | ​ | ​ | ​ | ​
​ | ​ | 31 December 2021
​ |  | Contract Assets |  | Other Assets
Opening balance |  | 11,720 | ​ | 1,402,442
Provision for impairment recognized during the year |  | 2,005 | ​ | 923,701
Amounts collected |  | — | ​ | (402,315)
Receivables written off during the year as uncollectible |  | — | ​ | (603,608)
Effect of changes in exchange rates |  | — | ​ | 102,855
Inflation adjustment | ​ | (3,473) | ​ | (375,612)
Closing balance |  | 10,252 |  | 1,047,463
​ ​ 35. Financial instruments (continued) Movements in the provision for impairment of trade receivables, subscriber receivables, other assets and cash and cash equivalents from financial services are as follows: ​
​ | ​ | ​ | ​ | ​
​ | ​ | 31 December | ​ | 31 December
​ |  | 2022 |  | 2021
Opening balance |  | 151,282 | ​ | 345,476
Provision for impairment recognized during the year |  | 103,094 | ​ | 133,977
Amounts collected |  | (68,647) | ​ | (112,522)
Receivables transferred with receivables transfer contract (*) |  | (36,985) | ​ | (146,945)
Inflation adjustment | ​ | (58,827) | ​ | (68,704)
Closing balance |  | 89,917 | ​ | 151,282
(*) | Turkcell Finansman signed a transfer of claim agreement with a debt management company to transfer some of its doubtful receivables stemming from the years 2016 and 2021. Transferred doubtful receivables comprise of balances that Turkcell Finansman started legal proceedings for.
​
Summary of Analysis of Group's Financial Liabilities into Relevant Maturity Groupings Based on Contractual Maturities | The table below analyses the Group’s financial liabilities by considering relevant maturity groupings based on their contractual maturities for:
| - | all non-derivative financial liabilities, and
| - | gross settled derivative financial instruments for which contractual maturities are essential for an understanding of the timing of the cash flows.
​ 35. Financial instruments (continued) Liquidity risk (continued)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 31 December 2022 |  | 31 December 2021
​ | ​ | Carrying | ​ | Contractual | ​ | 6 months | ​ | 6-12 | ​ | 1-2 | ​ | 2-5 | ​ | More than 5 | ​ | Carrying | ​ | Contractual | ​ | 6 months | ​ | 6-12 | ​ | 1-2 | ​ | 2-5 | ​ | More than 5
​ |  | Amount |  | cash flows |  | or less |  | Months |  | years |  | years |  | Years |  | Amount |  | cash flows |  | or less |  | months |  | years |  | years |  | Years
Non-derivative financial liabilities |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Secured bank loans |  | 3,136,868 | ​ | (3,626,031) | ​ | (616,130) | ​ | (242,972) | ​ | (475,576) | ​ | (1,318,013) | ​ | (973,340) | ​ | 842,503 | ​ | (870,511) | ​ | (201,900) | ​ | (200,342) | ​ | (239,586) | ​ | (228,683) | ​ | —
Unsecured bank loans |  | 28,524,331 | ​ | (31,220,977) | ​ | (8,875,434) | ​ | (4,898,822) | ​ | (4,516,080) | ​ | (11,238,409) | ​ | (1,692,232) | ​ | 32,773,355 | ​ | (35,541,826) | ​ | (8,492,162) | ​ | (3,039,099) | ​ | (5,631,753) | ​ | (15,915,368) | ​ | (2,463,444)
Debt securities issued |  | 19,137,920 | ​ | (23,654,946) | ​ | (1,714,260) | ​ | (519,867) | ​ | (1,039,733) | ​ | (10,876,254) | ​ | (9,504,832) | ​ | 22,025,979 | ​ | (28,712,826) | ​ | (804,279) | ​ | (632,233) | ​ | (1,264,465) | ​ | (14,111,647) | ​ | (11,900,202)
Lease liabilities |  | 3,055,231 | ​ | (5,186,425) | ​ | (772,668) | ​ | (583,181) | ​ | (918,574) | ​ | (1,458,421) | ​ | (1,453,581) | ​ | 4,773,454 | ​ | (7,545,432) | ​ | (1,138,393) | ​ | (935,169) | ​ | (1,191,070) | ​ | (2,092,223) | ​ | (2,188,577)
Trade and other payables (*) |  | 6,932,734 | ​ | (7,233,483) | ​ | (7,089,288) | ​ | — | ​ | — | ​ | — | ​ | (144,195) | ​ | 7,582,037 | ​ | (7,905,044) | ​ | (7,899,561) | ​ | (5,483) | ​ | — | ​ | — | ​ | —
Due to related parties |  | 242,246 | ​ | (334,850) | ​ | (334,850) | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 107,031 | ​ | (143,398) | ​ | (143,398) | ​ | — | ​ | — | ​ | — | ​ | —
Consideration payable in relation to acquisition of BeST and Boyut Enerji (Note 27) |  | 666,613 | ​ | (1,879,158) | ​ | — | ​ | — | ​ | (9,328) | ​ | (108,758) | ​ | (1,761,072) | ​ | 1,250,972 | ​ | (2,200,500) | ​ | — | ​ | — | ​ | (10,949) | ​ | (120,426) | ​ | (2,069,125)
Derivative financial liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Participating Cross Currency Swap and FX swap contracts |  | 150,924 | ​ | 349,200 | ​ | 67,542 | ​ | 63,038 | ​ | 95,405 | ​ | 123,561 | ​ | (346) | ​ | 117,165 | ​ | 261,527 | ​ | 33,455 | ​ | 32,439 | ​ | 34,368 | ​ | 161,265 | ​ | —
Buy |  | — | ​ | (11,117,506) | ​ | (10,419,790) | ​ | (940,582) | ​ | 116,844 | ​ | 134,779 | ​ | (8,757) | ​ | — | ​ | 4,326,736 | ​ | 470,483 | ​ | 472,047 | ​ | 885,997 | ​ | 2,498,209 | ​ | —
Sell |  | — | ​ | 11,466,706 | ​ | 10,487,332 | ​ | 1,003,620 | ​ | (21,439) | ​ | (11,218) | ​ | 8,411 | ​ | — | ​ | (4,065,209) | ​ | (437,028) | ​ | (439,608) | ​ | (851,629) | ​ | (2,336,944) | ​ | —
TOTAL |  | 61,846,867 | ​ | (72,786,670) | ​ | (19,335,088) | ​ | (6,181,804) | ​ | (6,863,886) | ​ | (24,876,294) | ​ | (15,529,598) | ​ | 69,472,496 | ​ | (82,658,010) | ​ | (18,646,238) | ​ | (4,779,887) | ​ | (8,303,455) | ​ | (32,307,082) | ​ | (18,621,348)
(*) | Advances received, license fee accruals, taxes and withholding taxes payable are excluded from trade and other payables.
​
Summary of Group's Exposure to Foreign Exchange Risk Based Notional Amounts | The Group’s exposure to foreign exchange risk at the end of the reporting period, based on notional amounts, was as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 31 December 2022
​ |  | USD |  | EUR |  | RMB
Foreign currency denominated assets |  | ​ | ​ | ​ | ​ | ​
Other non-current assets |  | 69 | ​ | 11 | ​ | —
Financial asset at fair value through other comprehensive income |  | 167,157 | ​ | 115,995 | ​ | —
Due from related parties - current |  | 71 | ​ | — | ​ | —
Trade receivables and contract assets |  | 25,125 | ​ | 22,977 | ​ | —
Other current assets |  | 14,580 | ​ | 6,455 | ​ | 9,057
Cash and cash equivalents |  | 393,932 | ​ | 557,380 | ​ | 194,430
​ | ​ | 600,934 | ​ | 702,818 | ​ | 203,487
Foreign currency denominated liabilities |  | ​ | ​ | ​ | ​ | ​
Loans and borrowings - non-current |  | (275,615) | ​ | (565,765) | ​ | (404,695)
Debt securities issued - non-current |  | (909,499) | ​ | — | ​ | —
Lease obligations - non-current |  | (1,210) | ​ | (12,474) | ​ | —
Other non-current liabilities |  | (35,476) | ​ | — | ​ | —
Loans and borrowings - current |  | (94,765) | ​ | (180,091) | ​ | (149,310)
Debt securities issued - current |  | (53,862) | ​ | — | ​ | —
Lease obligations - current |  | (3,076) | ​ | (3,060) | ​ | —
Other current liabilities | ​ | (886) | ​ | (5,156) | ​ | —
Trade and other payables - current |  | (109,401) | ​ | (17,514) | ​ | (369,627)
​ | ​ | (1,483,790) | ​ | (784,060) | ​ | (923,632)
​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities defined as hedging instruments |  | 13,763 | ​ | 302,482 | ​ | —
Exposure related to derivative instruments |  | ​ | ​ | ​ | ​ | ​
Participating cross currency swap and FX swap contracts |  | 376,307 | ​ | (355,000) | ​ | 282,453
Currency forward contracts | ​ | 539,263 | ​ | (150) | ​ | —
Net exposure |  | 46,477 | ​ | (133,910) | ​ | (437,692)
​ ​ 35. Financial instruments (continued) Foreign exchange risk (continued)
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 31 December 2021
​ |  | USD |  | EUR |  | RMB
Foreign currency denominated assets |  |  |  |  |  |
Other non-current assets |  | 188 |  | 11 |  | —
Financial asset at fair value through other comprehensive income |  | 85,029 |  | 16,453 |  | —
Due from related parties - current |  | — |  | 13 |  | —
Trade receivables and contract assets |  | 14,729 |  | 20,135 |  | —
Other current assets |  | 10,297 |  | 5,931 |  | 14,079
Cash and cash equivalents |  | 814,899 |  | 141,110 |  | 71,600
​ |  | 925,142 |  | 183,653 |  | 85,679
Foreign currency denominated liabilities |  | ​ |  |  |  |
Loans and borrowings - non-current |  | (302,607) |  | (504,992) |  | (344,052)
Debt securities issued - non-current |  | (942,374) |  | — |  | —
Lease obligations - non-current |  | (3,460) |  | (16,829) |  | —
Other non-current liabilities |  | (56,888) |  | — |  | —
Loans and borrowings - current |  | (89,379) |  | (205,687) |  | (102,395)
Debt securities issued - current |  | (55,938) |  | — |  | —
Lease obligations - current |  | (2,589) |  | (3,274) |  | —
Other current liabilities | ​ | (953) | ​ | (8,752) | ​ | —
Trade and other payables - current |  | (96,236) |  | (17,010) |  | (363,670)
Due to related parties |  | — |  | (305) |  | —
​ |  | (1,550,424) |  | (756,849) |  | (810,117)
​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities defined as hedging instruments |  | 16,987 |  | 261,680 |  | —
Exposure related to derivative instruments |  | ​ |  | ​ |  | ​
Participating cross currency swap and FX swap contracts |  | 244,583 |  | 32,022 |  | 167,476
Currency forward contracts | ​ | 517,242 |  | — |  | —
Net exposure |  | 153,530 |  | (279,494) |  | (556,962)
​
Summary of Quantitative Information about Significant Unobservable Inputs Used in Level 3 Fair Value Measurement of Contingent Consideration | Valuation inputs and relationships to fair value The following table summarizes the quantitative information about the significant unobservable inputs used in level 3 fair value measurement of contingent consideration. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fair value at |  |  |  | Inputs |  |
​ | ​ | 31 | ​ | 31 | ​ | ​ | ​ | 31 | ​ | 31 | ​ | ​
​ |  | December |  | December |  | Unobservable |  | December |  | December |  | Relationship of unobservable inputs to
​ | ​ | 2022 | ​ | 2021 | ​ | Inputs | ​ | 2022 | ​ | 2021 | ​ | fair value
Contingent consideration | ​ | — |  | 1,245,592 |  | Risk-adjusted discount rate | ​ | — | ​ | 6.8%- 8.0% | ​ | An increase/decrease in the discount rate by 100 bps would change FV by TL (51,092) and TL 55,485, respectively.
​ | ​ | ​ | ​ | ​ |  | Expected settlement date | ​ | — |  | in instalments between 2026-2031 |  | If expected settlement date extended/shortened by 1-year, FV would change by TL (53,167) and TL 57,145, respectively.
​
Financial liabilities | ​
​ | ​ | ​ | ​ | ​
​ |  | Carrying |  | Fair
As at 31 December 2022: | ​ | amount | ​ | value
Bank loans | ​ | 22,900,345 | ​ | 21,453,658
Debt securities | ​ | 18,013,208 | ​ | 16,573,025
​
​ | ​ | ​ | ​ | ​
​ |  | Carrying |  | Fair
As at 31 December 2021: | ​ | amount | ​ | value
Bank loans |  | 27,426,863 |  | 27,305,679
Debt securities | ​ | 21,858,526 | ​ | 21,739,016
​
Consideration payable in relation to acquisition of Belarusian telecom [member] |
Statement [LineItems] |
Summary of Fair Value of Financial Assets and Financial Liabilities | Changes in the consideration payable in relation to acquisition of BeST for the years ended 31 December 2022 and 31 December 2021 are stated below: ​
​ | ​ | ​ | ​ | ​
​ |  | 31 December |  | 31 December
​ | ​ | 2022 | ​ | 2021
Opening balance |  | 1,245,592 | ​ | 1,063,778
Losses recognized in profit or loss | ​ | (758,261) | ​ | 463,869
Inflation adjustment | ​ | (487,331) | ​ | (282,055)
Closing balance | ​ | — | ​ | 1,245,592
​
Interest rate risk |
Statement [LineItems] |
Sensitivity analysis for types of market risk | An increase/decrease of interest rates by 100 basis points would have (decreased)/increased equity and profit or loss by the amounts shown below. This analysis assumes that all other variables, in particular foreign exchange rates, remain constant. The analysis is performed on the same basis at 31 December 2022 and 2021: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Profit or (loss) | ​ | Equity
​ |  | 100 bps |  | 100 bps |  | 100 bps |  | 100 bps
​ | ​ | increase | ​ | decrease | ​ | increase | ​ | decrease
31 December 2022 | ​ | ​ |  | ​ |  |  |  |
Variable rate instruments (financial liability) | ​ | (315,213) |  | 315,213 |  | — |  | —
Cash flow sensitivity (net) | ​ | (315,213) |  | 315,213 |  | — |  | —
31 December 2021 | ​ | ​ |  | ​ |  |  |  |
Variable rate instruments (financial liability) | ​ | (170,482) |  | 170,482 |  | — |  | —
Cash flow sensitivity (net) | ​ | (170,482) |  | 170,482 |  | — |  | —
​
Summary of Variable Interest-Bearing Financial Instruments | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | 31 December 2022 | ​ | 31 December 2021
​ |  | ​ |  | Effective |  | ​ |  | Effective |  |
​ | ​ | ​ | ​ | Interest | ​ | Carrying | ​ | interest | ​ | Carrying
​ | ​ | Note | ​ | Rate | ​ | Amount | ​ | rate | ​ | Amount
Variable rate instruments |  |  |  |  |  |  |  |  |  |
USD floating rate loans |  | 28 |  | 4.4 | % | (4,635,140) |  | 3.2 | % | (6,569,574)
EUR floating rate loans |  | 28 |  | 3.2 | % | (13,673,783) |  | 2.3 | % | (15,093,891)
​
Currency risk |
Statement [LineItems] |
Sensitivity analysis for types of market risk | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
31 December 2022
​ | ​ | Profit/(Loss) | ​ | Equity
​ |  | Appreciation of |  | Depreciation of |  | Appreciation of |  | Depreciation of
Sensitivity analysis | ​ | foreign currency | ​ | foreign currency | ​ | foreign currency | ​ | foreign currency
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
1- USD net asset/liability |  | 86,904 |  | (86,904) |  | — |  | —
2- Hedged portion of USD risk (-) |  | — |  | — |  | (25,335) |  | 25,335
3- USD net effect (1+2) |  | 86,904 |  | (86,904) |  | (25,335) |  | 25,335
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
4- EUR net asset/liability |  | (266,948) |  | 266,948 |  | — |  | —
5- Hedged portion of EUR risk (-) |  | — |  | — |  | (25,720) |  | 25,720
6- EUR net effect (4+5) |  | (266,948) |  | 266,948 |  | (25,720) |  | 25,720
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
7- Other foreign currency net asset/liability (RMB) |  | (117,328) |  | 117,328 |  | — |  | —
8- Hedged portion of other foreign currency risk (-) (RMB) |  | — |  | — |  | 1,600 |  | (1,600)
9- Other foreign currency net effect (7+8) |  | (117,328) |  | 117,328 |  | 1,600 |  | (1,600)
Total (3+6+9) |  | (297,372) |  | 297,372 |  | (49,455) |  | 49,455
​ ​ 35. Financial instruments (continued) Exposure to currency risk (continued) Sensitivity analysis (continued)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
31 December 2021
​ | ​ | Profit/(Loss) | ​ | Equity
​ |  | Appreciation of |  | Depreciation of |  | Appreciation of |  | Depreciation of
Sensitivity analysis | ​ | foreign currency | ​ | foreign currency | ​ | foreign currency | ​ | foreign currency
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
1- USD net asset/liability |  | 191,136 |  | (191,136) |  | — | ​ | —
2- Hedged portion of USD risk (-) |  | — |  | — |  | (17,218) | ​ | 20,995
3- USD net effect (1+2) |  | 191,136 |  | (191,136) |  | (17,218) | ​ | 20,995
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
4- EUR net asset/liability |  | (421,664) |  | 421,664 |  | — | ​ | —
5- Hedged portion of EUR risk (-) |  | — |  | — |  | (24,020) | ​ | 24,020
6- EUR net effect (4+5) |  | (421,664) |  | 421,664 |  | (24,020) | ​ | 24,020
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
7- Other foreign currency net asset/liability (RMB) |  | (116,071) |  | 116,071 |  | — | ​ | —
8- Hedged portion of other foreign currency risk (-) (RMB) |  | — |  | — |  | 1,960 | ​ | (1,960)
9- Other foreign currency net effect (7+8) |  | (116,071) |  | 116,071 |  | 1,960 | ​ | (1,960)
Total (3+6+9) |  | (346,599) |  | 346,599 |  | (39,278) | ​ | 43,055
​

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