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Investment properties (Tables)

12 Months Ended

Dec. 31, 2023

Text block [abstract]

Summary of Increase (Decrease) in Fair Value


		31 December		31 December
		2023		2022
Cost
Opening balance		1,329,958		737,031
Disposal		-		(256,502)
Transfer from property, plant and equipment		(141,411)		849,429
Closing balance		1,188,547		1,329,958

Accumulated depreciation
Opening balance		1,150,873		555,938
Transfer from property, plant and equipment		(113,520)		731,185
Depreciation and impairment charges during the year		8,829		34,428
Disposal		-		(170,678)
Closing balance		1,046,182		1,150,873

Net book value		142,365		179,085

Summary of Investment Properties and Information About Fair Value Hierarchy


31 December 2023		Level 1		Level 2		Level 3		Valuation Method
Investment properties in Gebze free zone		-		-		164,000		Discounted cash flow
Investment properties in Ankara		-		96,700		-		Market approach
Investment properties in Adana		-		24,500		-		Market approach
Investment properties in Aydın		-		16,000		-		Market approach
Total		-		137,200		164,000


31 December 2022		Level 1		Level 2		Level 3		Valuation Method
Investment properties in Gebze free zone		-		-		162,895		Discounted cash flow
Investment properties in Ankara		-		96,392		-		Market approach
Investment properties in Adana		-		21,420		-		Market approach
Investment properties in Istanbul		-		10,710		-		Market approach
Investment properties in Aydın		-		14,253		-		Market approach
Total		-		142,775		162,895