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Income tax expense (Tables) | 12 Months Ended
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Dec. 31, 2023
Text block [abstract] |
Summary of Income Tax Expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 31 December |  | 31 December |  | 31 December
​ | ​ | 2023 | ​ | 2022 | ​ | 2021
Current income tax expense |  | (683,059) | ​ | (864,540) | ​ | (1,931,842)
Deferred income tax income |  | 5,358,950 | ​ | 3,649,805 | ​ | 1,031,503
Total income tax income/ (expense) |  | 4,675,891 | ​ | 2,785,265 | ​ | (900,339)
Summary of Income Tax Relating to Each Component of Other Comprehensive Income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Tax (expense) / | ​ | ​
31 December 2023 |  | Before tax |  | benefit |  | Net of tax
Foreign currency translation differences | ​ | 2,860,231 | ​ | (491,059) | ​ | 2,369,172
Change in cash flow hedge reserve |  | 1,573,196 | ​ | 25,502 | ​ | 1,598,698
Change in cost of hedging reserve |  | (389,364) | ​ | 274,034 | ​ | (115,330)
Fair value reserve |  | 149,602 | ​ | (5,514) | ​ | 144,088
Hedges of net investments in foreign operations |  | (2,342,679) | ​ | 1,181,457 | ​ | (1,161,222)
Remeasurements of defined benefit plans |  | (149,757) | ​ | 152,178 | ​ | 2,421
​ | ​ | 1,701,229 | ​ | 1,136,598 | ​ | 2,837,827
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Tax (expense) / | ​ | ​
31 December 2022 |  | Before tax |  | benefit |  | Net of tax
Foreign currency translation differences |  | (748,669) | ​ | (887,185) | ​ | (1,635,854)
Change in cash flow hedge reserve |  | 2,286,823 | ​ | (89,836) | ​ | 2,196,987
Change in cost of hedging reserve |  | (2,170,669) | ​ | 434,134 | ​ | (1,736,535)
Fair value reserve |  | (121,999) | ​ | 35,988 | ​ | (86,011)
Hedges of net investments in foreign operations |  | (520,930) | ​ | 440,135 | ​ | (80,795)
Remeasurements of defined benefit plans |  | (1,824,873) | ​ | 363,876 | ​ | (1,460,997)
​ |  | (3,100,317) | ​ | 297,112 | ​ | (2,803,205)
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Tax (expense) / | ​ | ​
31 December 2021 |  | Before tax |  | benefit |  | Net of tax
Foreign currency translation differences |  | 7,164,377 | ​ | (2,330,871) | ​ | 4,833,506
Change in cash flow hedge reserve |  | 987,969 | ​ | (86,967) | ​ | 901,002
Change in cost of hedging reserve |  | (3,879,104) | ​ | 775,821 | ​ | (3,103,283)
Fair value reserve | ​ | (192,475) | ​ | 38,164 | ​ | (154,311)
Hedges of net investments in foreign operations | ​ | (3,886,535) | ​ | 843,616 | ​ | (3,042,919)
Remeasurements of defined benefit plans |  | (541,628) | ​ | 108,418 | ​ | (433,210)
​ |  | (347,396) | ​ | (651,819) | ​ | (999,215)
Summary of Reconciliation of Effective Income Tax Expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 31 December |  | 31 December |  | 31 December
​ | ​ | 2023 | ​ | 2022 | ​ | 2021
Profit from continuing operations before income tax expense |  | 5,886,681 |  | 3,251,221 |  | 7,317,237
Profit before income tax expense |  | 5,886,681 |  | 3,251,221 |  | 7,317,237
​ | ​ | ​ | ​ | ​ | ​ | ​
Tax at the Turkiye’s tax rate (2023: 25%, 2022:23%, 2021:25%) |  | (1,471,670) | ​ | (747,781) | ​ | (1,829,309)
Difference in overseas tax rates |  | 101,983 | ​ | 146,513 | ​ | (10,798)
Effect of exemptions (*) |  | 1,973,510 | ​ | 1,242,440 | ​ | 595,597
Effect of permanent differences |  | (629,884) | ​ | (438,771) | ​ | (1,327,320)
Change in unrecognized deferred tax assets |  | 308,452 | ​ | (333,765) | ​ | (17,970)
Adjustments for current tax of prior years |  | 83,383 | ​ | 15,957 | ​ | (13,845)
Effect of increase in corporate tax rate in Turkiye |  | (1,066,740) | ​ | 388,104 | ​ | 709,471
Tax effect of investment in associate and joint venture | ​ | (410,523) | ​ | (78,213) | ​ | (28,729)
Tax effect of Law No. 7440 (**) | ​ | (282,582) | ​ | - | ​ | -
Inflation adjustments |  | 6,066,324 | ​ | 2,593,980 | ​ | 1,016,811
Other | ​ | 3,638 | ​ | (3,199) | ​ | 5,753
Total income tax income/ (expense) |  | 4,675,891 | ​ | 2,785,265 | ​ | (900,339)
(*) | Effect of exemptions mainly consist of R&D discounts and exemptions due to capital investments.
(**) In accordance with the Law No. 7440 on the “Restructuring of Certain Receivables and Amending Certain Laws” published in the Official Gazette on 12 March 2023, it has been decided that an additional tax of 10% should be calculated over the deduction amounts (included in 2022 tax returns) and tax bases subject to reduced corporate tax.

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