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Deferred tax assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2023
Deferred tax assets and liabilities |
Summary of Recognized Deferred Tax Assets and Liabilities | Deferred tax assets and liabilities at 31 December 2023 and 2022 are attributable to the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Assets | ​ | Liabilities | ​ | Net
​ |  | 2023 |  | 2022 |  | 2023 |  | 2022 |  | 2023 |  | 2022
Property, plant and equipment and intangible assets |  | 1,352,654 |  | 1,081,120 |  | (7,085,009) |  | (12,513,875) |  | (5,732,355) |  | (11,432,755)
Derivative instruments |  | 38,805 |  | 49,808 |  | (617,192) |  | (902,064) |  | (578,387) |  | (852,256)
Reserve for defined benefit plans and provisions |  | 1,413,779 |  | 750,939 |  | (29,350) | ​ | (12,763) |  | 1,384,429 |  | 738,176
Tax losses carried forward | ​ | 1,638,003 | ​ | 3,812,018 | ​ | - | ​ | - | ​ | 1,638,003 | ​ | 3,812,018
Tax allowances |  | 577,944 |  | 159,793 |  | - |  | (1,089) |  | 577,944 |  | 158,704
Other assets and liabilities (*) |  | 1,718,830 |  | 1,713,733 |  | (165,879) |  | (396,290) |  | 1,552,951 |  | 1,317,443
Deferred tax assets/(liabilities) |  | 6,740,015 |  | 7,567,411 |  | (7,897,430) |  | (13,826,081) |  | (1,157,415) |  | (6,258,670)
Offsetting |  | (5,611,266) |  | (4,834,998) |  | 5,611,266 |  | 4,834,998 |  | - |  | -
Net deferred tax assets/(liabilities) |  | 1,128,749 |  | 2,732,413 |  | (2,286,164) |  | (8,991,083) |  | (1,157,415) |  | (6,258,670)
(*) | 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 2023 and 2022 were as follows:
​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022
Opening balance, net |  | (6,258,670) |  | (9,005,440)
Income tax income |  | 5,358,950 |  | 3,649,805
Tax charge relating to components of other comprehensive income |  | 1,136,598 |  | 297,112
Transferred to assets held for sale (Note 41) | ​ | (1,315,876) | ​ | -
Exchange differences | ​ | (78,417) | ​ | (1,200,147)
Closing balance, net |  | (1,157,415) |  | (6,258,670)
​
Summary of Expiration of Unused Tax Losses | ​ Unused tax losses will expire at the following dates:
​ | ​ | ​
Expiration Date |  | Amount
2024 |  | 1,120,896
2025 |  | 3,893,414
2026 |  | 153,032
2027 |  | 2,181,097
2028 | ​ | 595,424
2030 | ​ | 247,881
2031 | ​ | 308,009
Indefinite |  | 33,434
Total |  | 8,533,187
​

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