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Financial assets | 12 Months Ended
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Dec. 31, 2024
Financial assets |
Financial assets | 24.Financial assets ​ The details of financial assets as of 31 December 2024 and 2023 are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 31 December 2024 | ​ | 31 December 2023
​ | ​ | Non- | ​ | ​ | ​ | Non- | ​ | ​
​ |  | current |  | Current |  | current |  | Current
Amortized cost |  | - | ​ | 1,065,899 | ​ | - |  | -
- Time deposits with maturity of more than three months | ​ | - | ​ | 1,065,899 | ​ | - | ​ | -
Fair value through profit or loss | ​ | 5,961,731 | ​ | 3,573,688 | ​ | 781,797 | ​ | 12,806,149
- Currency protected time deposits (*) | ​ | - | ​ | 3,573,688 | ​ | - | ​ | 12,806,149
- Investment funds (**) | ​ | 5,961,731 | ​ | - | ​ | 781,797 | ​ | -
Fair value through other comprehensive income | ​ | 11,852,172 | ​ | 2,241,429 | ​ | 153,075 | ​ | -
- Listed debt securities (***) | ​ | 11,852,172 | ​ | 2,241,429 | ​ | 153,075 | ​ | -
​ | ​ | 17,813,903 | ​ | 6,881,016 | ​ | 934,872 | ​ | 12,806,149
(*) | In order to prioritize the TL in deposit preferences of savers and to increase the share of TL in banks’ balance sheets, the foreign currency protected deposit and participation account (“CPTD”) scheme was introduced in December 2021 by Ministry of Treasury and Finance of Turkiye (“MoTF”). The CPTD scheme consists of TL accounts to be opened under the support of the MoTF and conversions from foreign currency (FX) deposits to TL accounts to be supported by the CBRT. Savings of TL depositors are hedged against the exchange rate risk with the CPTD scheme supported by the MoTF. The CBRT-supported scheme enables FX deposit account holders to switch to TL deposit accounts. Depositors switching to TL accounts from their foreign currency accounts under the support of the CBRT will be able to continue to hedge their savings against the exchange rate risk by using the MoTF supported scheme at the end of the maturity period. Currency-protected time deposit accounts are classified as financial assets at fair value through profit or loss. The Group has converted its foreign currency deposit account amounting to USD 68,474 and EUR 15,000 into “Currency Protected TL Time Deposit Accounts”. Maturity of currency protected time deposit accounts is 1 year.
(**) Investment funds mainly consist of free market funds and Turkcell Venture Capital Investment Fund (GSYF), established by Re-Pie Portfolio Management Inc., as well as the shares and financial assets related to this fund. These funds are measured at fair value, and the corresponding changes in value are recognized in profit or loss. (***) Listed debt securities are classified as financial assets at fair value through other comprehensive income. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fair Values
​ | ​ | 31 December | ​ | 31 December | ​ | Fair value | ​ | ​
​ |  | 2024 |  | 2023 |  | hierarchy |  | Valuation technique
Financial assets at fair value through other comprehensive income |  | 14,093,601 |  | 153,075 |  | Level 1 |  | Pricing models based on quoted market prices at the end of the reporting period,
Financial assets at fair value through profit or loss | ​ | 5,427,500 | ​ | 118,840 | ​ | Level 1 | ​ | Pricing models based on quoted market prices at the end of the reporting period,
Financial assets at fair value through profit or loss | ​ | 3,573,688 | ​ | 12,806,149 | ​ | Level 2 | ​ | Forward exchange rates at the reporting date
Financial assets at fair value through profit or loss | ​ | 534,231 | ​ | 662,957 | ​ | Level 3 | ​ | Pricing models based on discounted cash flow
​ |  | 23,629,020 |  | 13,741,021 |  |  |  |
​ ​ 24.Financial assets (continued) The movement of the financial assets which is shown in Level 3 are as follows: ​
​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023
Opening balance |  | 662,957 | ​ | 567,730
Addition |  | 153,467 | ​ | 27,058
Disposal |  | (137,288) | ​ | -
Remeasurement recognised in profit or loss | ​ | (144,905) | ​ | 68,169
Closing balance |  | 534,231 | ​ | 662,957
​ As of 31 December 2024, and 2023, the notional and fair value amounts of listed debt securities are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
31 December 2024
​ | ​ | Notional amount | ​ | Fair value | ​ | ​
Currency |  | (original currency) |  | (in TL) |  | Maturity
USD | ​ | 135,000 | ​ | 4,712,855 | ​ | 15 May 2034
USD | ​ | 54,500 | ​ | 2,109,168 | ​ | 16 October 2028
TRY | ​ | 988,000 | ​ | 1,108,232 | ​ | 12 August 2026
TRY | ​ | 1,001,000 | ​ | 1,066,790 | ​ | 12 September 2029
EUR | ​ | 24,500 | ​ | 985,303 | ​ | 21 May 2030
USD | ​ | 22,500 | ​ | 852,843 | ​ | 12 November 2026
USD | ​ | 20,000 | ​ | 723,456 | ​ | 23 January 2025
USD | ​ | 15,000 | ​ | 565,800 | ​ | 1 October 2025
USD | ​ | 13,000 | ​ | 468,617 | ​ | 12 December 2025
USD | ​ | 11,500 | ​ | 426,300 | ​ | 5 October 2034
USD | ​ | 11,000 | ​ | 416,006 | ​ | 16 January 2029
USD | ​ | 10,000 | ​ | 354,485 | ​ | 3 December 2025
USD | ​ | 4,500 | ​ | 174,675 | ​ | 19 October 2028
USD | ​ | 3,620 | ​ | 129,071 | ​ | 31 March 2025
Total listed debt securities |  | ​ |  | 14,093,601 |  | ​
​
​ | ​ | ​ | ​ | ​ | ​ | ​
31 December 2023
​ |  | Notional amount |  | Fair value |  | ​
Currency | ​ | (original currency) | ​ | (in TL) | ​ | Maturity
TRY | ​ | 73,426 | ​ | 153,075 | ​ | Indefinite
Total listed debt securities |  | ​ |  | 153,075 | ​ |
​ As of 31 December 2024, and 2023, the notional and fair value amounts of currency protected time deposits are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
31 December 2024
​ |  | Notional amount |  | Fair value |  | ​
Currency | ​ | (original currency) | ​ | (in TL) | ​ | Maturity
TRY |  | 1,644,192 |  | 2,204,151 |  | 25 April 2025
TRY |  | 505,259 |  | 650,212 |  | 26 February 2025
TRY |  | 246,418 |  | 318,588 |  | 21 February 2025
TRY |  | 155,895 |  | 200,435 |  | 28 February 2025
TRY | ​ | 155,646 | ​ | 200,302 | ​ | 27 February 2025
Total currency protected time deposits |  |  |  | 3,573,688 |  |
​ 24.Financial assets (continued) ​
​ | ​ | ​ | ​ | ​ | ​ | ​
31 December 2023
​ | ​ | Notional amount | ​ | Fair value | ​ | ​
Currency |  | (original currency) |  | (in TL) |  | Maturity
TL |  | 1,191,635 |  | 2,501,231 |  | 22 February 2024
TL |  | 1,071,635 |  | 2,486,610 |  | 26 February 2024
TL |  | 955,742 |  | 1,668,658 |  | 27 February 2024
TL |  | 599,368 |  | 1,032,389 |  | 26 April 2024
TL | ​ | 972,020 | ​ | 721,410 | ​ | 10 May 2024
TL | ​ | 207,853 | ​ | 604,290 | ​ | 12 February 2024
TL | ​ | 700,000 | ​ | 1,123,365 | ​ | 28 February 2024
TL | ​ | 428,045 | ​ | 684,812 | ​ | 31 July 2024
TL | ​ | 269,857 | ​ | 470,494 | ​ | 16 August 2024
TL | ​ | 274,462 | ​ | 467,039 | ​ | 28 August 2024
TL | ​ | 229,780 | ​ | 365,499 | ​ | 2 October 2024
TL | ​ | 140,639 | ​ | 245,793 | ​ | 1 April 2024
TL |  | 94,501 |  | 217,423 |  | 15 April 2024
TL |  | 94,501 |  | 217,136 |  | 24 October 2024
Total currency protected time deposits |  | ​ |  | 12,806,149 |  | ​
​ During the year, the following gains (losses) were recognized in other comprehensive income. ​
​ | ​ | ​ | ​ | ​
​ | ​ | 31 December | ​ | 31 December
​ |  | 2024 |  | 2023
Gains / (Losses) recognized in other comprehensive income |  |  | ​ | ​
Related to financial assets |  | 100,930 | ​ | 215,993
Related to financial assets, tax effect | ​ | (25,233) | ​ | (7,961)
​ | ​ | 75,697 | ​ | 208,032
​

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