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Deferred tax assets and liabilities | 12 Months Ended
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Dec. 31, 2023
Deferred tax assets and liabilities |
Deferred tax assets and liabilities | 18.Deferred tax assets and liabilities 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.
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)
​ The Group did not recognize deferred income tax assets of TL 1,815,562 (31 December 2022: TL2,304,900) in respect of tax losses amounting to TL 8,533,187 (31 December 2022: TL 11,979,388) that can be carried forward against future taxable income because it is not probable that future taxable profits will be available against which unrecognized tax losses can be utilized. The unused tax losses were incurred mainly by BeST. ​ 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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- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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