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Income tax expense (Tables) | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Summary of Income Tax Expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 31 December |  | 31 December |  | 31 December
​ | ​ | 2022 | ​ | 2021 | ​ | 2020
Current income tax expense |  | (532,112) | ​ | (1,180,331) | ​ | (1,737,951)
Deferred income tax expense |  | 2,147,409 | ​ | 608,011 | ​ | 818,209
Total income tax expense |  | 1,615,297 | ​ | (572,320) | ​ | (919,742)
​
Summary of Income Tax Relating to Each Component of Other Comprehensive Income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Tax (expense) / | ​ | ​
31 December 2022 |  | Before tax |  | benefit |  | Net of tax
Foreign currency translation differences | ​ | (454,364) | ​ | (538,429) | ​ | (992,793)
Change in cash flow hedge reserve |  | 1,387,863 | ​ | (54,521) | ​ | 1,333,342
Change in cost of hedging reserve |  | (1,317,371) | ​ | 263,474 | ​ | (1,053,897)
Fair value reserve |  | (74,041) | ​ | 21,841 | ​ | (52,200)
Hedges of net investments in foreign operations |  | (316,150) | ​ | 267,116 | ​ | (49,034)
Remeasurements of employee termination benefits |  | (1,107,508) | ​ | 220,835 | ​ | (886,673)
​ | ​ | (1,881,571) | ​ | 180,316 | ​ | (1,701,255)
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Tax (expense) / | ​ | ​
31 December 2021 |  | Before tax |  | benefit |  | Net of tax
Foreign currency translation differences |  | 4,348,030 | ​ | (1,414,596) | ​ | 2,933,434
Change in cash flow hedge reserve |  | 599,593 | ​ | (52,780) | ​ | 546,813
Change in cost of hedging reserve |  | (2,354,211) | ​ | 470,843 | ​ | (1,883,368)
Fair value reserve |  | (116,813) | ​ | 23,162 | ​ | (93,651)
Hedges of net investments in foreign operations |  | (2,358,725) | ​ | 511,987 | ​ | (1,846,738)
Remeasurements of employee termination benefits |  | (328,711) | ​ | 65,798 | ​ | (262,913)
​ |  | (210,837) | ​ | (395,586) | ​ | (606,423)
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Tax (expense) / | ​ | ​
31 December 2020 |  | Before tax |  | benefit |  | Net of tax
Foreign currency translation differences |  | 602,969 | ​ | 17,277 | ​ | 620,246
Change in cash flow hedge reserve |  | 121,188 | ​ | (10,301) | ​ | 110,887
Change in cost of hedging reserve |  | (1,168,074) | ​ | 220,269 | ​ | (947,805)
Fair value reserve | ​ | (6,363) | ​ | 1,245 | ​ | (5,118)
Hedges of net investments in foreign operations | ​ | (810,674) | ​ | 162,477 | ​ | (648,197)
Remeasurements of employee termination benefits |  | (117,779) | ​ | 23,452 | ​ | (94,327)
​ |  | (1,378,733) | ​ | 414,419 | ​ | (964,314)
​
Summary of Reconciliation of Effective Income Tax Expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 31 December |  | 31 December |  | 31 December
​ | ​ | 2022 | ​ | 2021 | ​ | 2020
Profit from continuing operations before income tax expense |  | 2,559,452 |  | 4,902,901 |  | 5,428,208
Profit before income tax expense |  | 2,559,452 |  | 4,902,901 |  | 5,428,208
​ | ​ | ​ | ​ | ​ | ​ | ​
Tax at the Turkiye’s tax rate |  | (588,674) | ​ | (1,225,726) | ​ | (1,194,206)
Difference in overseas tax rates |  | 119,988 | ​ | 25,863 | ​ | (7,971)
Effect of exemptions (*) |  | 754,032 | ​ | 361,465 | ​ | 226,745
Previously unrecognized tax losses used to reduce deferred tax expense (**) | ​ | — | ​ | — | ​ | 1,488,420
Utilization of previously unrecognized tax losses | ​ | — | ​ | — | ​ | 15,080
Effect of amounts which are not deductible and permanent differences |  | (237,579) | ​ | (748,345) | ​ | (278,604)
Change in unrecognized deferred tax assets (***) |  | (333,765) | ​ | (17,970) | ​ | (47,094)
Adjustments for current tax of prior years |  | 9,684 | ​ | (8,402) | ​ | 62,457
Effect of increase in corporate tax rate in Turkiye |  | 235,539 | ​ | 430,575 | ​ | —
Tax effect of investment in associate and joint venture | ​ | (47,467) | ​ | (17,436) | ​ | (5,852)
Inflation adjustments (****) |  | 1,705,480 | ​ | 624,162 | ​ | (1,181,611)
Other | ​ | (1,941) | ​ | 3,494 | ​ | 2,894
Total income tax expense |  | 1,615,297 | ​ | (572,320) | ​ | (919,742)
(*) | Effect of exemptions mainly consist of R&D discounts.
(**) | Mainly comprises the deferred tax credit of TL 1,488,420 which relates to the carried-forward tax losses of lifecell. lifecell has recorded positive taxable profits for the year ended 31 December 2020, mainly as a result of increased subscriber numbers and cost management. The Group has concluded that the deferred tax assets will be recoverable using the estimated future taxable profits based on the business plan of lifecell. The tax losses can be carried forward indefinitely and have no expiry date.
(***) Mainly comprises of unused tax losses for which no deferred tax asset has been recognized. (****) Mainly comprises of adjustments in order to reflect the impact of the inflation restatement reporting in terms of the measuring unit current as of 31 December 2022.

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