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Deferred tax assets and liabilities | 12 Months Ended
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Dec. 31, 2024
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 2024 and 2023 are attributable to the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Assets | ​ | Liabilities | ​ | Net
​ |  | 2024 |  | 2023 |  | 2024 |  | 2023 |  | 2024 |  | 2023
Property, plant and equipment and intangible assets |  | 845,181 |  | 1,952,945 |  | (10,807,405) |  | (10,229,249) |  | (9,962,224) |  | (8,276,304)
Derivative instruments |  | 38,637 |  | 56,026 |  | (448,951) |  | (891,094) |  | (410,314) |  | (835,068)
Reserve for defined benefit plan and provisions |  | 2,194,978 |  | 2,041,197 |  | (569) | ​ | (42,375) |  | 2,194,409 |  | 1,998,822
Tax losses carried forward | ​ | 1,058,535 | ​ | 2,364,929 | ​ | - | ​ | - | ​ | 1,058,535 | ​ | 2,364,929
Tax allowances |  | 2,111,083 |  | 834,428 |  | - |  | - |  | 2,111,083 |  | 834,428
Other assets and liabilities (*) |  | 3,650,676 |  | 2,481,626 |  | (1,354,032) |  | (239,494) |  | 2,296,644 |  | 2,242,132
Deferred tax assets/(liabilities) |  | 9,899,090 |  | 9,731,151 |  | (12,610,957) |  | (11,402,212) |  | (2,711,867) |  | (1,671,061)
Offsetting |  | (7,361,212) |  | (8,101,477) |  | 7,361,212 |  | 8,101,477 |  | - |  | -
Net deferred tax assets/(liabilities) |  | 2,537,878 |  | 1,629,674 |  | (5,249,745) |  | (3,300,735) |  | (2,711,867) |  | (1,671,061)
(*) | 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 2024 and 2023 were as follows: ​
​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023
Opening balance, net |  | (1,671,061) |  | (9,036,191)
Income statement charge |  | (1,563,492) |  | 7,737,186
Tax charge relating to components of other comprehensive income |  | (644,487) |  | 1,641,006
Transferred to assets held for sale (Note 3) | ​ | - | ​ | (1,899,846)
Exchange differences | ​ | 1,167,173 | ​ | (113,216)
Closing balance, net |  | (2,711,867) |  | (1,671,061)
​ The Group did not recognize deferred income tax assets of TL 2,434,217 (31 December 2023: TL 2,621,286) in respect of tax losses amounting to TL 12,390,777 (31 December 2023: TL 12,320,113) 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
2025 |  | 4,261,550
2026 |  | 179,663
2027 |  | 2,423,491
2028 |  | 633,291
2029 | ​ | 4,237,579
2030 | ​ | 271,319
2031 | ​ | 337,133
Indefinite |  | 46,751
Total |  | 12,390,777
​

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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 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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