Turkcell Iletisim Hizmetleri A.S. (TKC) 20-F 13 May 24 2023 FY Annual report (foreign) Financial data

Cover Page

Cover Page - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Entity Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Registrant Name	TURKCELL ILETISIM HIZMETLERI A S
Entity File Number	1-15092
Entity Incorporation, State or Country Code	W8
Entity Central Index Key	0001071321
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Registration Statement	false
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Address, Address Line One	Turkcell Kucukyali Plaza
Entity Address, Address Line Two	Aydinevler Mahallesi Inonu Caddesi
Entity Address, Address Line Three	No:20 Kucukyali Ofispark Maltepe
Entity Address, City or Town	Istanbul
Entity Address, Postal Zip Code	34854
Entity Address, Country	TR
Document Accounting Standard	International Financial Reporting Standards
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Auditor Name	GUNEY BAGIMSIZ DENETIM VE SERBEST MUHASEBECI MALI MUSAVIRLIK A.S.	PWC BAGIMSIZ DENETIM VE SERBEST MUHASEBECI MALI MUSAVIRLIK A.S.
Auditor Location	Istanbul, Turkiye	Istanbul, Turkiye
Auditor Firm ID	1750	1346
Business Contact [Member]
Entity Information [Line Items]
City Area Code	212
Local Phone Number	313 18 88
Contact Personnel Name	Ms. Ozlem Yardim
Entity Address, Address Line One	Turkcell Kucukyali Plaza
Entity Address, Address Line Two	Aydinevler Mahallesi Inonu Caddesi
Entity Address, Address Line Three	No:20 Kucukyali Ofispark Maltepe
Entity Address, City or Town	Istanbul
Entity Address, Postal Zip Code	34854
Contact Personnel Fax Number	90 216 504 40 58
Entity Address, Country	TR
Ordinary shares [member]
Entity Information [Line Items]
Title of 12(b) Security	Ordinary Shares Nominal Value TRY 1.000
Entity Common Stock, Shares Outstanding	2,200,000,000
No Trading Symbol Flag	true
Group A Ordinary Shares
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding	330,000,000
Group B Ordinary Shares
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding	1,870,000,000
American Depositary Shares [Member]
Entity Information [Line Items]
Trading Symbol	TKC
Title of 12(b) Security	American Depositary Shares,each representing 2.5 ordinary shares
Security Exchange Name	NYSE

CONSOLIDATED STATEMENT OF FINAN

CONSOLIDATED STATEMENT OF FINANCIAL POSITION - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Property, plant and equipment	₺ 66,650,246	₺ 71,494,396
Right-of-use assets	6,136,092	8,054,305
Intangible assets	58,511,397	61,498,735
Investment properties	142,365	179,085
Trade receivables	325,862	492,274
Receivables from financial services	593,550	469,830
Contract assets	101,281	110,487
Financial assets at fair value through other comprehensive income	106,023	3,049,667
Financial assets at fair value through profit or loss	541,490	426,147
Deferred tax assets	1,128,749	2,732,413
Investments in equity accounted associate and joint venture	5,869,618	3,801,087
Other non-current assets	4,430,424	5,368,170
Total non-current assets	144,537,097	157,676,596
Inventories	540,507	494,988
Trade receivables	10,925,645	10,982,217
Due from related parties	171,373	125,967
Receivables from financial services	5,842,112	5,399,259
Contract assets	3,191,739	3,112,465
Derivative financial instruments	2,044,765	3,348,871
Financial assets at amortized cost		1,233,597
Financial assets at fair value through profit or loss	8,869,828	6,648,418
Cash and cash equivalents	49,978,716	42,776,160
Other current assets	3,875,773	3,190,642
Subtotal	85,440,458	77,312,584
Assets held for sale	17,105,770
Total current assets	102,546,228	77,312,584
Total assets	247,083,325	234,989,180
Equity
Share capital	32,334,546	32,334,546
Share premium	7,683	7,683
Treasury shares	(741,311)	(710,768)
Reserves	5,574,979	2,403,426
Remeasurements of defined benefit plans	(2,047,211)	(2,049,632)
Retained earnings	87,119,133	77,386,263
Total equity attributable to equity holders of Turkcell Iletisim Hizmetleri A.S. ("the Company")	122,247,819	109,371,518
Non-controlling interests	(12,954)	6,421
Total equity	122,234,865	109,377,939
Liabilities
Borrowings	57,946,648	61,185,299
Trade and other payables	1,110,700	56,550
Due to related parties	38,337	1,546
Employee benefit obligations	2,052,325	2,949,486
Provisions	1,379,435	1,596,203
Deferred tax liabilities	2,286,164	8,991,083
Contract liabilities	1,193,665	1,248,479
Other non-current liabilities	1,113,468	1,106,591
Total non-current liabilities	67,120,742	77,135,237
Borrowings	26,137,561	27,552,086
Current tax liabilities	213,374	401,197
Trade and other payables	20,606,223	17,018,439
Due to related parties	552,449	397,612
Deferred revenue	248,003	214,040
Provisions	1,975,543	1,242,279
Contract liabilities	1,312,519	1,401,669
Derivative financial instruments	354,370	248,682
Subtotal	51,400,042	48,476,004
Liabilities directly associated with the assets held for sale	6,327,676
Total current liabilities	57,727,718	48,476,004
Total liabilities	124,848,460	125,611,241
Total equity and liabilities	₺ 247,083,325	₺ 234,989,180

CONSOLIDATED STATEMENT OF PROFI

CONSOLIDATED STATEMENT OF PROFIT OR LOSS - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	[1]	Dec. 31, 2021	[1]
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
Revenue	₺ 102,962,781	₺ 90,206,307		₺ 105,251,583
Revenue from financial services	4,153,403	3,280,539		3,348,061
Total revenue	107,116,184	93,486,846		108,599,644
Cost of revenue	(82,240,256)	(80,360,678)		(85,135,182)
Cost of revenue from financial services	(2,177,779)	(1,320,251)		(1,002,885)
Total cost of revenue	(84,418,035)	(81,680,929)		(86,138,067)
Gross profit	20,722,525	9,845,629		20,116,401
Gross profit from financial services	1,975,624	1,960,288		2,345,176
Total gross profit	22,698,149	11,805,917		22,461,577
Other income	882,782	348,611		356,404
Selling and marketing expenses	(5,682,346)	(4,592,793)		(5,201,034)
Administrative expenses	(3,429,518)	(2,579,411)		(2,658,343)
Net impairment losses on financial and contract assets	(1,008,164)	(621,978)		(847,035)
Other expenses	(5,648,334)	(1,406,976)		(2,010,123)
Operating profit	7,812,569	2,953,370		12,101,446
Finance income	12,663,682	3,957,684		11,527,996
Finance costs	(19,931,617)	(11,949,156)		(21,308,035)
Monetary gain (loss)	3,816,872	7,767,102		4,804,527
Net finance costs / income	(3,451,063)	(224,370)		(4,975,512)
Share of profit of an associate and a joint venture	1,525,175	522,221		191,303
Profit before income tax from continuing operations	5,886,681	3,251,221		7,317,237
Income tax income/ (expense)	4,675,891	2,785,265		(900,339)
Profit for the year from continuing operations	10,562,572	6,036,486		6,416,898
Profit /(loss) from discontinued operations	1,969,674	842,370		718,727
Profit for the year	12,532,246	6,878,856		7,135,625
Profit for the year is attributable to:
Owners of the Company	12,553,996	6,880,436		7,135,436
Non-controlling interests	(21,750)	(1,580)		189
Profit for the year	₺ 12,532,246	₺ 6,878,856		₺ 7,135,625
Basic earnings per share for profit attributable to owners of the Company (in full TL)	₺ 5.75	₺ 3.15		₺ 3.27
Diluted earnings per share for profit attributable to owners of the Company (in full TL)	5.75	3.15		3.27
Basic and diluted earnings per share for profit from continuing operations attributable to owners of the Company (in full TL	4.85	2.77		2.94
Diluted earnings per share for profit from continuing operations attributable to owners of the Company (in full TL)	₺ 4.85	₺ 2.77		₺ 2.94
[1]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

CONSOLIDATED STATEMENT OF OTHER

CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME
Profit for the period	₺ 12,532,246	₺ 6,878,856	[1]	₺ 7,135,625	[1]
Items that will not be reclassified to profit or loss:
Remeasurements of defined benefit plans	(149,757)	(1,824,873)		(541,628)
Income tax relating to remeasurements of defined benefit plans	152,178	363,876		108,418
Remeasurements of employee benefits, net of tax	2,421	(1,460,997)		(433,210)
Items that may be reclassified to profit or loss:
Exchange differences on translation of foreign operations	2,860,231	(748,669)		7,164,377
Gain on financial assets measured at fair value through other comprehensive income	149,602	(121,999)		(192,475)
Cash flow hedges - effective portion of changes in fair value	5,256,277	9,415,938		7,243,111
Cash flow hedges - reclassified to profit or loss	(3,683,081)	(7,129,115)		(6,255,142)
Cost of hedging reserve - changes in fair value	(784,883)	(3,046,104)		(4,302,532)
Cost of hedging reserve - reclassified to profit or loss	395,519	875,435		423,428
Loss on hedges of net investments in foreign operations	(2,342,679)	(520,930)		(3,886,535)
Income tax relating to these items	984,420	(66,764)		(760,237)
- Income tax relating to exchange differences	(491,059)	(887,185)		(2,330,871)
- Income tax relating to cash flow hedges	25,502	(89,836)		(86,967)
- Income tax relating to cost of hedging reserve	274,034	434,134		775,821
- Income tax relating to financial assets measured at fair value	(5,514)	35,988		38,164
- Income tax relating to hedges of net investments	1,181,457	440,135		843,616
Items that may be reclassified to profit or loss, net of tax	2,835,406	(1,342,208)		(566,005)
Other comprehensive income/(loss) for the year, net of income tax	2,837,827	(2,803,205)		(999,215)
Total comprehensive income for the year	15,370,073	4,075,651		6,136,410
Total comprehensive income for the year is attributable to:
Owners of the Company	15,391,823	4,077,231		6,136,221
Non-controlling interests	(21,750)	(1,580)		189
Total comprehensive income for the year	₺ 15,370,073	₺ 4,075,651		₺ 6,136,410
[1]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - TRY (₺) ₺ in Thousands	Share capital [member]	Treasury shares [member]	Additional paid-in capital [member]	Share premium [member]	Legal reserve [member]	[1]	Fair Value Reserve [Member]	[1]	Hedges of net investments in foreign operations [Member]	[1]	Hedging reserve [member]	[1]	Cost of hedging reserve [member]	[1]	Foreign currency translation reserve [member]	[1]	Remeasurement of defined benefit plans [member]	Retained earnings [member]	Reserve of disposal group held for sale [member]	Total [member]	Non-controlling interests [member]	Total
Beginning balance at Dec. 31, 2020	₺ 32,334,546	₺ (798,490)	₺ 129,465	₺ 7,683	₺ 21,733,847		₺ 6,221		₺ (1,250,417)		₺ (471,562)		₺ (2,457,266)		₺ (15,900,121)		₺ (155,425)	₺ 77,387,034		₺ 110,565,515	₺ 114	₺ 110,565,629
Profit/ (loss) for the year																		7,135,436		7,135,436	189	7,135,625	[2]
Other comprehensive income/(loss) for the year, net of income tax							(154,311)		(3,042,919)		901,002		(3,103,283)		4,833,506		(433,210)			(999,215)		(999,215)
Total comprehensive income for the year							(154,311)		(3,042,919)		901,002		(3,103,283)		4,833,506		(433,210)	7,135,436		6,136,221	189	6,136,410
Transfers to legal reserves					1,941,748													(1,941,748)
Dividend paid		69,360																(9,032,088)		(8,962,728)		(8,962,728)
Other			(34,327)																	(34,327)	(858)	(35,185)
Ending balance at Dec. 31, 2021	32,334,546	(729,130)	95,138	7,683	23,675,595		(148,090)		(4,293,336)		429,440		(5,560,549)		(11,066,615)		(588,635)	73,548,634		107,704,681	(555)	107,704,126
Profit/ (loss) for the year																		6,880,436		6,880,436	(1,580)	6,878,856	[2]
Other comprehensive income/(loss) for the year, net of income tax							(86,011)		(80,795)		2,196,987		(1,736,535)		(1,635,854)		(1,460,997)			(2,803,205)		(2,803,205)
Total comprehensive income for the year							(86,011)		(80,795)		2,196,987		(1,736,535)		(1,635,854)		(1,460,997)	6,880,436		4,077,231	(1,580)	4,075,651
Transfers to legal reserves					709,189													(709,189)
Dividend paid		18,362																(2,391,534)		(2,373,172)		(2,373,172)
Other			₺ (95,138)															57,916		(37,222)	8,556	(28,666)
Ending balance at Dec. 31, 2022	32,334,546	(710,768)		7,683	24,384,784		(234,101)		(4,374,131)		2,626,427		(7,297,084)		(12,702,469)		(2,049,632)	77,386,263		109,371,518	6,421	109,377,939
Profit/ (loss) for the year																		12,553,996		12,553,996	(21,750)	12,532,246
Other comprehensive income/(loss) for the year, net of income tax							144,088		(1,161,222)		1,598,698		(115,330)		2,369,172		2,421			2,837,827		2,837,827
Total comprehensive income for the year							144,088		(1,161,222)		1,598,698		(115,330)		2,369,172		2,421	12,553,996		15,391,823	(21,750)	15,370,073
Transfers to legal reserves					336,147													(336,147)
Dividend paid		20,212																(2,484,979)		(2,464,767)		(2,464,767)
Discontinued operations															(6,140,191)				₺ 6,140,191
Acquisition of treasury shares		(50,755)																		(50,755)	2,375	(48,380)
Ending balance at Dec. 31, 2023	₺ 32,334,546	₺ (741,311)		₺ 7,683	₺ 24,720,931		₺ (90,013)		₺ (5,535,353)		₺ 4,225,125		₺ (7,412,414)		₺ (16,473,488)		₺ (2,047,211)	₺ 87,119,133	₺ 6,140,191	₺ 122,247,819	₺ (12,954)	₺ 122,234,865
[1]Included in Reserves in the consolidated statement of financial position.[2]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Profit for the year from
Profit for the year from continuing operations	₺ 10,562,572	₺ 6,036,486	[1]	₺ 6,416,898	[1]
Discontinued operations	1,969,674	842,370	[1]	718,727	[1]
Profit for the year	12,532,246	6,878,856	[1]	7,135,625	[1]
Adjustments for:
Depreciation and impairment of property, plant and equipment and investment properties	11,971,461	15,034,317		14,171,912
Amortization of intangible assets and right-of-use assets	21,495,684	20,160,690		19,698,077
Impairment on property, plant and equipment and intangible asset	(1,421)	391,616		32,204
Net finance expense	2,705,359	3,424,909		2,698,761
Fair value adjustments to derivatives	(1,313,993)	2,427,062		(7,509,357)
Income tax expense	(4,383,918)	(2,661,572)		900,339
Gain on sale of property, plant and equipment	15,979	35,502		(98,440)
Effects of exchange rate changes and inflation adjustments	10,470,553	5,783,400		28,734,911
Provisions	4,699,380	2,757,078		4,088,441
Share of (profit)/loss of associates and joint ventures	(1,525,175)	(522,221)		(191,303)
Fair value adjustments to financial assets through profit or loss	(4,604,960)	(1,738,728)
Non-cash other adjustments	3,712	198,772		147,960
Cash flows from (used in) operations before changes in working capital	52,064,907	52,169,681		69,809,130
Change in trade receivables	(139,488)	695,393		1,574,713
Change in due from related parties	(39,338)	348,368		(410,728)
Change in receivables from financial services	(572,122)	(3,562)		1,479,545
Change in inventories	(98,561)	260,863		19,578
Change in other current assets	(1,243,350)	(144,637)		104,128
Change in other non-current assets	785,975	(107,361)		317,001
Change in due to related parties	(387,620)	(319,013)		17,709
Change in trade and other payables	935,946	(1,758,712)		(1,361,918)
Change in other non-current liabilities	42,319	43,561		1,207,414
Change in employee benefit obligations	(564,023)	(111,268)		(169,308)
Change in short term contract asset	(70,561)	86,892		388,238
Change in long term contract asset	9,206	72,230		289,169
Change in deferred revenue	129,985	(139,688)		(98,232)
Change in short term contract liability	(89,150)	(106,319)		98,261
Change in long term contract liability	405,430	44,293		(7,448)
Changes in other working capital	(1,528,600)	(1,470,725)		(3,280,191)
Cash generated from operations	49,640,955	49,559,996		69,977,061
Interest paid	(7,356,137)	(5,943,326)		(6,053,353)
Income tax paid	(563,330)	(1,335,544)		(2,276,959)
Net cash inflow from operating activities	41,721,488	42,281,126		61,646,749
Cash flows from investing activities:
Acquisition of property, plant and equipment	(14,216,712)	(15,381,134)		(18,058,499)
Acquisition of intangible assets	(15,287,059)	(11,152,761)		(13,435,350)
Proceeds from sale of property, plant and equipment	338,387	1,160,686		683,346
Payment for acquisition of subsidiary, net of cash acquired				(234,680)
Payments for advances given for acquisition of property, plant and equipment		(1,744,603)		(348,938)
Contribution of increase of share capital in joint ventures/associates	(543,356)	(1,014,279)		(1,614,614)
Cash inflows from sale of shares or borrowing instruments of other enterprises or funds	15,307,389	2,158,111		2,295,452
Cash outflows from purchase of shares or borrowing instruments of other enterprises or funds	(16,115,347)	(3,560,647)		(3,428,074)
Cash (outflows)/inflows from financial assets at amortized cost	14,043,065	(1,592)		789,278
Cash outflows from financial assets at fair value through profit or loss	(10,257,554)	(6,162,440)
Interest received	5,825,402	3,986,591		4,342,451
Net cash outflow from investing activities	(20,905,785)	(31,712,068)		(29,009,628)
Cash flows from financing activities:
Proceeds from derivative instruments	7,749,663	5,961,522		5,987,453
Repayments of derivative instruments	(4,756,730)	(5,264,741)		(5,715,348)
Proceeds from issues of loans and borrowings	62,689,793	53,139,280		43,150,810
Proceeds from issues of bonds	7,824,254	4,472,292		636,194
Repayments of borrowings	(54,790,770)	(44,653,449)		(41,372,286)
Repayments of bonds	(5,289,151)	(3,564,408)		(470,654)
Dividends paid to shareholders	(2,484,979)	(2,391,534)		(8,962,728)
Acquisition of treasury shares	(50,755)			(858)
Payments of lease liabilities	(4,121,990)	(4,310,581)		(3,129,580)
Net cash outflow from financing activities	6,769,335	3,388,381		(9,876,997)
Net increase in cash and cash equivalents	27,585,038	13,957,439		22,760,124
Cash and cash equivalents at 1 January	42,742,204	50,398,771		43,662,519
Effects of exchange rate changes and inflation adjustments on cash and cash equivalents	(16,502,367)	(21,614,006)		15,807,882
Cash and cash equivalents at 31 December	₺ 53,824,875	₺ 42,742,204		₺ 50,398,771
[1]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

Reporting entity

Reporting entity	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Reporting entity	1. Reporting entity Turkcell Iletisim Hizmetleri Anonim Sirketi (the “Company” or “Turkcell”) was incorporated in Turkiye on 5 October 1993 and commenced its operations in 1994. The address of the Company’s registered office is Maltepe Aydinevler Mahallesi Inonu Caddesi No: 20, Kucukyali Ofispark/Istanbul. It is engaged in establishing and operating a Global System for Mobile Communications (“GSM”) network in Turkiye and regional states. In April 1998, the Company signed a license agreement (the “2G License”) with the Ministry of Transport and Infrastructure of Turkiye (the “Turkish Ministry”), under which it was granted a 25-year GSM license in exchange for a license fee of USD 500,000. The License permits the Company to operate as a stand-alone GSM operator and releases it from some of the operating constraints in the Revenue Sharing Agreement, which was in effect prior to the 2G License. Under 2G license, the Company pays in cash the Undersecretariat of the Treasury (the “Turkish Treasury”) a monthly tax levy, namely a ‘treasury share’ equal to 15% of the Company’s gross revenue from Turkish GSM operations. The Company continues to build and operate its GSM network and is authorized to, among other things, set its own tariffs within certain limits, charge peak and off-peak rates, offer a variety of service and pricing packages, issue invoices directly to subscribers, collect payments and deal directly with subscribers. Following the 3G tender held by the Information Technologies and Communications Authority (“ICTA”) regarding the authorization for providing IMT-2000/UMTS services and infrastructure, the Company has been granted the A-Type license (the “3G License”) providing the widest frequency band, at a consideration of EUR 358,000 (excluding Value Added Tax (“VAT”)). Payment of the 3G license was made in cash, following the necessary approvals, on 30 April 2009. On 7 April 2023, the Company and ICTA agreed for the extension the 2G License (which was valid until 27 April 2023). With this extension, 2G License validity has been extended to 30 April 2029 for a consideration of EUR 120 million (plus EUR 21.6 million of value-added taxes). The initial payment which includes the down payment for the extension fee and total amount of value-added taxes, amounting to EUR 81.6 million has been paid in Turkish Lira at the amount of TRY 1.7 billion during 2023. The remaining amount will be paid in two equal installments amounting to EUR 31.1 million within two years (on 30 April 2024 and 30 April 2025, respectively). On 26 August 2015, “Authorization Tender on IMT Services and Infrastructure” publicly known as “4.5G license” tender, was held by the ICTA and the Company was awarded with a total frequency band of 172.4 MHz for 13 years. The tender price is EUR 1,623,460 (excluding VAT of 18%). IMT authorization period expires on 30 April 2029 and operators were able to commence service delivery for 4.5G starting from 1 April 2016. 2x1.4 MHz frequency band in 900MHz spectrum and 2 units of 2x5 MHz frequency bands in 2100 MHz spectrum were commenced on 1 December 2015, while remaining packages were commenced on 1 April 2016. The Company is obliged to pay the ICTA a monthly treasury shares equal to 90% of 15% of gross revenue and 10% is paid for a universal service fund. In addition, the Company pays annual contributions in an amount equal to 0.35% of net revenue to the ICTA’s expenses and 5% of net revenue to ICTA as a frequency fee (TRx). As of 31 December 2023, the capital shares and voting rights of TVF Bilgi Teknolojileri Iletisim Hizmetleri Yatırım Sanayi ve Ticaret Anonim Sirketi (“TVF BTIH”) and IMTIS Holdings S.a r l. (“IMTIS Holdings”) in the Company are 26.2% and 19.8%, respectively since 22 October 2020. The proportion of the Company’s shares that are traded in domestic and foreign stock exchanges are 53.95% (Note 25). ​ 1. Reporting entity (continued) The Group’s immediate and ultimate parents are TVF BTIH, wholly owned by Turkiye Varlik Fonu (“TVF”), and TVF respectively as of 31 December 2023. TVF has been established with the Law No. 6741 and published in the Official Gazette dated 26 August 2016. 15% of the total issued shares of Turkcell, owned by TVF BTIH, have been re-classified as a separate class of Group A Shares (the “Group A Shares”); (i) A nomination privilege has been created on the Group A Shares, allowing the holders thereof to nominate four candidates for appointment of five members of the board of directors of the Company; a voting privilege has been created on the Group A Shares, allowing the holders thereof to cast six votes for each Group A Share in respect of the appointment of a. five members of the board of directors of the Company, and b. the chairman of the presiding committee of the general assembly of shareholders; (ii) All shareholders of the Company (including the holders of Group A Shares) are entitled to cast one vote per share on all other matters submitted to a vote of Turkcell’s shareholders, including the appointment of the residual four members of the board of directors of Turkcell (including independent ones); (iii) The chairman of the board of directors shall be elected among the members of the board of directors elected through the exercise of the privileges granted to Group A Shares; (iv) The meeting quorum requirement of the board of directors requires five members constituting the majority of full number of its members, and the decision quorum requires the affirmative vote of at least five members present in the meeting; and (v) So long as the above-mentioned privileges are in effect, unlimited authority to represent and bind Turkcell regulated under Article 370 of Turkish Commercial Code shall be exercised by two members of the board of directors of the Company, including at least one member of the board of directors of the Company appointed through the exercise of the said privileges by the holders of Group A Shares. The Company’s board of directors consists of a total of nine non-executive members including three independent members as of 31 December 2023. The consolidated financial statements of the Company as at and for the year ended 31 December 2023 comprise the Company and its subsidiaries (together referred to as the “Group”) and the Group’s interest in associate and a joint venture. Subsidiaries of the Company, their locations and their nature of operations are disclosed in Note 39. The Company’s and each of its subsidiaries’, associate’s and joint venture’s financial statements are prepared as at and for the year ended 31 December 2023.

Basis of preparation and summar

Basis of preparation and summary of material accounting policies	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Basis of preparation and summary of material accounting policies	2. Basis of preparation and summary of material accounting policies This note provides a list of the material accounting policies adopted in the preparation of these consolidated financial statements to the extent they have not already been disclosed in the other notes below. These policies have been consistently applied to all the years presented, unless otherwise stated. The consolidated financial statements are for the Group consisting of the Company and its subsidiaries and the Group’s interest in an associate and a joint venture. The accompanying consolidated financial statements are based on the statutory records, with adjustments and reclassifications for the purpose of fair presentation in accordance with IFRS as issued by the IASB. The financial statements have been prepared on a historical cost basis, except for the following measured at fair value: - Derivative financial instruments, - Financial asset at fair value through profit or loss and other comprehensive income. (a) The consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards (“IFRS”) and interpretations issued by the IFRS Interpretations Committee (“IFRICs”) applicable to companies reporting under IFRS. The financial statements comply with IFRS as issued by the International Accounting Standards Board (“IASB”). The accounting policies, presentation and methods of computation are consistent with those of the previous financial year and corresponding reporting period, unless otherwise stated. The General Assembly has the power to amend and reissue the financial statements. The consolidated financial statements as at and for the year ended 31 December 2023 were authorized for issue by the Board of Directors on 13 May 2024. (b) Restatement of financial statements during the hyperinflationary periods The financial statements of the Company and those of the subsidiaries, associates and joint ventures located in Turkiye and Turkish Republic of Northern Cyprus for the year ended 31 December 2023 were restated for the changes in the general purchasing power of Turkish Lira, which is their functional currency, based on International Accounting Standard No. 29 (“IAS 29”) “ Financial Reporting in Hyperinflationary Economies ”. IAS 29 requires that financial statements prepared in the currency of a hyperinflationary economy be stated in terms of the measuring unit current at the balance sheet date and that corresponding figures for previous periods be restated in the same terms. One characteristic that necessitates the application of IAS 29 is a cumulative three-year inflation rate approaching or exceeding 100%. Cumulative three-year inflation rate in Turkiye reached 268.3% as at 31 December 2023, based on the Turkish nation-wide Consumer Price Index (“CPI”) announced by the Turkish Statistical Institute (“TSI”). However, IAS 29 does not establish the rate of 100% as an absolute rate at which hyperinflation is deemed to arise. It is a matter of judgment when restatement of financial statements in accordance with IAS 29 becomes necessary. Moreover, hyperinflation is also indicated by characteristics of the economic environment of a country. ​ 2. Basis of preparation and summary of material accounting policies (continued) (b) Restatement of financial statements during the hyperinflationary periods (continued) The table below shows the evolution of CPI in the last three years and as of 31 December 2023: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 2021 2020 ​ Annual Index 1,859.38 1,128.45 686.95 504.81 ​ Average Index 1,488.91 967.71 561.61 469.59 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Yearly Inflation 64.8 % 64.3 % 36.1 % 14.6 % Cumulative Inflation (last three years) 268.3 % 156.2 % 74.4 % 54.2 % ​ In a period of inflation, an entity holding an excess of monetary assets over monetary liabilities loses purchasing power and an entity with an excess of monetary liabilities over monetary assets gains purchasing power to the extent the assets and liabilities are not linked to a price level. The gain or loss on the net monetary position is included in the statement of profit or loss as monetary gain (loss) item. ​ The Company restated all the non-monetary items in order to reflect the impact of the inflation restatement reporting in terms of the measuring unit current as of 31 December 2023. Consequently, the main items restated were Property, Plant and Equipment, Intangible assets, Right-of-Use Assets, Inventories, Investments in Equity Accounted Associate and Joint Venture and the Equity items. Monetary items have not been restated because they are stated in terms of the measuring unit current as of 31 December 2023. Comparative figures must also be presented in the current currency of 31 December 2023 and are restated using the general price index of the current year. Therefore, all comparative figures for the previous reporting periods have been restated, including foreign subsidiaries, by applying a general price index, so that the resulting comparative financial statements are presented in terms of the current unit of measurement as of the closing date of the reporting period. In the statement of profit or loss, except for depreciation and amortization which is calculated using inflation adjusted asset basis, items are restated from the dates when the items of income and expense were initially recorded. The Group uses monthly general price index for this purpose. Similar to statement of profit or loss, all items in the statement of other comprehensive income are expressed in terms of the measuring unit current at balance sheet date. Therefore, all amounts are restated by applying the change in the general price index from the dates when the items of income and expenses were initially recorded in the financial statements. All items in the statement of cash flows are expressed in a measuring unit current at the balance sheet date. The subsidiaries that use functional currencies other than Turkish Lira (foreign companies with economies that are not considered to be hyperinflationary), do not apply IAS 29 (except for the adjustment of inflation for comparative presentation). The Group restates all comparative consolidated results and financial position in terms of the measuring unit current at the reporting date. The initial items of the statement of changes in equity are reported at the closing rate without modifying its total amount due to the fact that it is translated into the closing exchange rate, which implies that a translation adjustment is recognized under retained earnings and other comprehensive results. ​ 2. Basis of preparation and summary of material accounting policies (continued) (c) (i) Transactions and balances Transactions denominated in foreign currencies are translated into the functional currency using the exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated into the functional currency using the exchange rates at that date. Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are translated to the functional currency using the exchange rates at the date when the fair value was determined. Translation differences on assets and liabilities carried at fair value are reported as part of the fair value gain or loss. For example, translation differences on non-monetary assets and liabilities such as assets held at fair value through profit or loss are recognized in profit or loss as part of the fair value gain or loss and translation differences on assets classified as at fair value through other comprehensive income are recognized in other comprehensive income. Foreign exchange gains and losses are recognized in profit or loss, except: ● For capitalized foreign exchange differences relating to borrowings to the extent that they are regarded as an adjustment to interest costs eligible for capitalization. Foreign exchange differences are deferred in equity if they relate to qualifying cash flow hedges and qualifying net investment hedges or are attributable to part of the net investment in a foreign operation. Foreign exchange gains and losses are presented in the statement of profit or loss on a net basis within finance income or finance costs. (ii) Foreign operations The results and financial position of foreign operations (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows: ● Assets and liabilities for each balance sheet presented are translated at the closing rate at the date of that balance sheet, ● Equity for each balance sheet presented is translated at historic cost at the date of transaction, ● Income and expenses for each statement of profit or loss and statement of comprehensive income are translated at average monthly exchange rates (unless this is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the dates of the transactions) and ● All resulting exchange differences are recognized in other comprehensive income and accumulated in the foreign currency translation reserve, in equity. On consolidation, exchange differences arising from the translation of borrowings designated as hedges of any net investment in foreign entities are recognized in other comprehensive income. When a foreign operation is sold, the associated exchange differences are reclassified to profit or loss, as part of the gain or loss on sale. Goodwill and fair value adjustments arising on the acquisition of a foreign operation are treated as assets and liabilities of the foreign operation and translated at the closing rate. 2. Basis of preparation and summary of material accounting policies (continued) (d) The preparation of the consolidated financial statements requires the use of accounting estimates. Management also needs to exercise judgment in applying the Group’s accounting policies. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Alterations to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Information about significant areas of estimation, uncertainty and critical judgments in applying accounting policies that have the most significant effect on the amounts recognized in the consolidated financial statements are described below: Allowance for doubtful receivables For trade receivables, other receivables, other assets and contract assets the Group applies the simplified approach to providing for expected credit losses (ECL) prescribed in IFRS 9, which requires the use of the lifetime expected loss provision. The Group performed the calculation of ECL rates separately for individual, corporate and wholesale customers. The ECLs were calculated based on actual credit loss experience over the past years. Exposures within each group were segmented based on common credit risk characteristics such as delinquency status. Future collection performance of receivables is estimated by considering general economic conditions to incorporate forward looking information to the expected credit loss calculations. The Group also applies the general approach defined in IFRS 9 for the recognition of impairment losses on receivables from financial services, carried at amortized cost. Group appropriately classifies its financial instruments considering common risk factors (such as the type of the instrument, credit risk rating, guarantees, time to maturity and sector) to determine whether the credit risk on a financial instrument has increased significantly and to account appropriate amount of credit losses in the consolidated financial statements. Capitalization and useful lives of assets The Group evaluates the nature of the capitalized asset for its property, plant and equipment and intangible assets within the scope of IAS 16 and IAS 38 standards, and accordingly, the related assets are depreciated from the date at which the assets are ready for use. The useful lives of such assets depend on management’s view, considering historical experience with similar products as well as anticipation of future events which may impact their life such as changes in technology. The useful lives and residual values of the Group’s assets are estimated by management at the time the asset is acquired and regularly reviewed for appropriateness. The Group defines useful lives of its assets in terms of the assets’ expected utility to the Group. This judgment is based on the experience of the Group with similar assets. In determining the useful life of an asset, the Group also follows technical and/or commercial obsolescence arising on changes or improvements from a change in the market. The useful lives of the telecommunication licenses are based on the duration of the license agreements. ​ 2. Basis of preparation and summary of material accounting policies (continued) (d) Use of estimates and judgments (continued) Gross versus net presentation of revenue When the Group sells goods or services as a principal, revenue and operating costs are recorded on a gross basis. When the Group sells goods or services as an agent, revenue and operating costs are recorded on a net basis, representing the net margin earned. Whether the Group is considered to be acting as principal or agent in the transaction depends on management’s analysis described below and such judgments impact the amount of reported revenue and operating costs but do not impact reported assets, liabilities or cash flows: Indicators that an entity is a principal: ● The entity is primarily responsible for fulfilling the promise to provide the specified good or service, ● The entity has inventory risk before the specified good or service has been transferred to a customer or after transfer of control to the customer, ● The entity has discretion in establishing the price for the specified good or service. Contracted handset sales The Company, the distributors and dealers offer joint campaigns to the subscribers which may include the sale of device by the dealer and/or distributor and a communication service to be provided by the Company. The Company recognizes revenue on net basis, representing the net margin earned, for the device in these transactions by considering the factors below: - The Company is not the primary obligor for the sale of handset, - The Company does not have control over the sale prices of handsets, - The Company has no inventory risk. In all other cases, where above factors do not exist, the Company recognizes revenue gross. Multiple performance obligations and price allocation In arrangements which include multiple elements where the Group acts as principal, the Group considers that a good or service is distinct if both of the following criteria are met: ● The good or service is capable of being distinct, which is considered present if it is frequently sold on standalone basis by the Group or other third parties, ● The promise to transfer the good or service is distinct within the context of the contract, which is considered present if there is no significant integration that combines the goods or services. Revenue is recognized at the amount of the transaction price that is allocated to the performance obligation. The transaction price is allocated between the identified obligations according to the relative standalone selling prices of the obligations. The determination of standalone selling prices for the telecommunications services that are regularly sold on an individual basis by the Group, are not considered to be a critical accounting judgement since the Group uses the actual standalone price of similar services sold by itself in similar circumstances. However, in cases where the identical goods or services are not sold by the Group, stand-alone selling prices for similar goods and services sold by third parties are observed for the estimation purpose. ​ 2. Basis of preparation and summary of material accounting policies (continued) (d) Use of estimates and judgments (continued) Income taxes The calculation of income taxes involves a degree of estimation and judgment in respect of certain items whose tax treatment cannot be finally determined until resolution has been reached with the relevant tax authority or, as appropriate, through formal legal process. As part of the process of preparing the consolidated financial statements, the Group is required to estimate the income taxes in each of the jurisdictions and countries in which it operates. This process involves estimating the actual current tax exposure together with assessing temporary differences resulting from differing treatment of items, such as deferred revenue and reserves for tax and accounting purposes. The recognition of deferred tax assets is based upon whether it is probable that future taxable profits will be available against which unrecognized tax losses and temporary differences can be utilized. Recognition, therefore, involves judgment regarding the future financial performance of the particular legal entity in which the deferred tax asset has been recognized. ​ Provisions, contingent liabilities and contingent assets As detailed and disclosed in Note 38, the Group is involved in a number of investigations and legal proceedings (both as a plaintiff and as a defendant) arising in the ordinary course of business. All these investigations and litigations are evaluated by the Group Management and when it is probable that an outflow of resources will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation, they are accounted for in the consolidated financial statements. For ongoing investigations, Group Management considers the following in determining if a provision should be recognized and the amount of provision needed; i) actual results of investigations in similar nature, ii) information gathered from investigating regulators during oral defense or other meetings, iii) publicly available information about developments at similar investigations completed by the investigating authority. Future results or outcome of these investigations and litigations might differ from these Group Management’s expectations. All significant investigations and litigations are disclosed unless possibility of outflow is considered remote (and where information concerning provisions are very sensitive, and full disclosure could prejudice the outcome of cases). As at the reporting date, the Group Management believes that appropriate recognition criteria and measurement basis are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to understand their nature, timing and amount by considering current conditions and circumstances. Asset Retirement Obligation The Group recognize dismantling cost for towers and base stations and provision for site restoration in the cost of an item of property, plant and equipment where the company has such a legal or constructive obligation. The dismantling costs are calculated according to best estimate of future expected payments discounted at a discount rate that reflects current market assessments of the time value of money and the risks specific to the liability. Net present value of dismantling cost is recognized as cost of the item of property, plant and equipment in non-current assets and as a long-term provision in non-current liability. Depreciation is calculated by using the same useful life relating to that asset and discount interest expense is recognized under finance cost in the statement of profit or loss. The Group expects that the obligations for dismantling, removing and site restoration will not be realized before the associated assets’ end of useful life. Obligations for dismantling, removing and site restoration are discounted using a discount rate of 11.5% - 29.6% at 31 December 2023 (31 December 2022: 11.2% - 23.9%) ​ 2. Basis of preparation and summary of material accounting policies (continued) (d) Use of estimates and judgments (continued) Floating rate loans and borrowings For floating–rate loans and borrowings, The Group calculates the effective interest rate(“EIR”) based on a market–derived yield curve applicable for the entire life of the instrument. While applying this approach, the calculated EIR is applied until estimated future cash flows are revised, at which point a new EIR is calculated based on the revised cash flow expectations and the current carrying amount. (e) Other than the adoption of the new and revised standards as explained in Note 2(z), the Group did not make any significant changes to its accounting policies during the current year. ​ (f) If the application of changes in the accounting estimates affects the financial results of a specific period, the changes in the accounting estimates are applied in that specific period, if they affect the financial results of current and following periods; the accounting estimate is applied prospectively in the period in which such change is made. A change in the measurement basis applied is a change in an accounting policy, and is not a change in an accounting estimate. The Company does not have significant changes in accounting estimates during the year. (g) The consolidated financial statements of the Group are prepared comparatively with the previous period in order to enable monitoring of the financial position and performance trends. In order to comply with the presentation of the current period consolidated financial statements, comparative information is reclassified when deemed necessary and significant differences are disclosed. Significant changes in accounting policies and significant accounting errors are applied retrospectively and prior period financial statements are restated. The Company revised Note 38 to include an additional 2,190,434 TL as “Bank Borrowings” from related parties as of 31 December 2022. This revision has no impact on the consolidated statement of profit or loss, consolidated statement of financial position and consolidated statements of cash flows. (h) Principles of consolidation and equity accounting (i) Business combinations Business combinations are accounted for using the acquisition method. The consideration transferred in a business combination comprises: ● The fair value of the assets transferred, ● Liabilities incurred to the former owners of the acquired business, ● Equity interests issued by the Group, ● The fair value of any asset or liability resulting from a contingent consideration arrangement, and ● The fair value of any pre-existing equity interest in the subsidiary. ​ 2. Basis of preparation and summary of material accounting policies (continued) (h) Principles of consolidation and equity accounting (continued) (i) Business combinations (continued) Acquisition-related costs are expensed as incurred. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limited exceptions, measured initially at their fair values at the acquisition date. Goodwill is measured as the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling interests. The Group recognizes any non-controlling interest in the acquired entity on an acquisition-by-acquisition basis either at fair value or at the non-controlling interest’s proportionate share of the acquired entity’s net identifiable assets. ​ Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to their present value as at the date of exchange. The discount rate used is the entity’s incremental borrowing rate, being the rate at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions. Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are subsequently remeasured to fair value with changes in fair value recognized in profit or loss. (ii) Subsidiaries Subsidiaries comprise all entities over which the Group has control. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. Intercompany transactions, balances and unrealized gains on transactions between group companies are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group. Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated statement of profit or loss, statement of comprehensive income, statement of changes in equity and statement of financial position, respectively. (iii) Changes in ownership interests The Group treats transactions with non-controlling interests that do not result in a loss of control as transactions with equity owners of the Group. A change in ownership interest results in an adjustment between the carrying amounts of the controlling and non-controlling interests to reflect their relative interests in the subsidiary. Any difference between the amount of the adjustment to the non-controlling and any consideration paid or received is recognized in a separate reserve within equity attributable to owners of the Company. ​ 2. Basis of preparation and summary of material accounting policies (continued) (h) Principles of consolidation and equity accounting (continued) (iv) Business combinations under common control Business combinations between entities or businesses under common control are excluded from the scope of IFRS 3. In a business combination under common control, assets and liabilities of the acquired entity are stated at predecessor carrying values. Any difference between the consideration given and the aggregate book value of the assets and liabilities of the acquired entity at the date of the transaction is recognized in equity. The acquired entity’s results and financial position are incorporated as if both entities (acquirer and acquiree) had always been combined, or using the results from the date when either entity joined the Group, where such a date is later. (v) Investments in associates and joint ventures An associate is an entity over which the Group has significant influence, but not control or joint control. This is generally the case where the Group holds between 20% and 50% of the voting rights. A joint venture is a type of joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the joint venture.Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Investments in associates and joint ventures are accounted for using the equity method of accounting after initially being recognized at cost. The group holds an interest in a joint venture, Sofra Kurumsal ve Ödüllendirme Hizmetleri A.Ş.(“Sofra”), and an interest in an associate, Türkiye’nin Otomobili Girişim Grubu Sanayi ve Ticaret A.Ş(“TOGG”). The financial statements of Sofra and TOGG are prepared for the same reporting period as the Group. The accounting policies of both companies are aligned with those of the Group. Therefore, no adjustments are made when measuring and recognizing the Group’s share of the profit or loss of the investees after the date of acquisition. There is no significant goodwill included the carrying value of associate or joint venture. Under the equity method of accounting, an investment in an associate is initially recognized at cost and adjusted thereafter to recognize the Group’s share of the post-acquisition profits or losses of the investee in profit or loss, and the Group’s share of movements in other comprehensive income of the investee in other comprehensive income. The carrying amount of equity-accounted investments is tested for impairment if impairment indicators exist. ​ 2. Basis of preparation and summary of material accounting policies (continued) (i) A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial Assets The classification of financial assets at initial recognition depends on the financial asset’s contractual cash flow characteristics and the Group’s business model for managing them. The Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. In order for a financial asset to be classified and measured at amortized cost or fair value through other comprehensive income, it needs to give rise to cash flows that are ‘solely payments of principal and interest (SPPI)’ on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. Financial assets with cash flows that are not SPPI are classified and measured at fair value through profit or loss, irrespective of the business model. The Group’s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortized cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows while financial assets classified and measured at fair value through other comprehensive income are held within a business model with the objective of both holding to collect contractual cash flows and selling. (i) Subsequent measurement For purposes of subsequent measurement, financial assets are classified in four categories: ● Financial assets at amortized cost (debt instruments) ● Financial assets at fair value through other comprehensive income with recycling of cumulative gains and losses (debt instruments) ● Financial assets designated at fair value through other comprehensive income with no recycling of cumulative gains and losses upon derecognition (equity instruments) ● Financial assets at fair value through profit or loss (ii) Financial assets at amortized cost (debt instruments) Financial assets at amortized cost are subsequently measured using EIR method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired. The Group’s financial assets at amortized cost includes time deposits with maturity more than three months. For more information, refer to Note 24. ​ ​ 2. Basis of preparation and summary of material accounting policies (continued) (i) Financial instruments (continued) (iii) Financial assets at fair value through other comprehensive income (debt instruments) For debt instruments at fair value through other comprehensive income, interest income, foreign exchange revaluation and impairment losses or reversals are recognized in the statement of profit or loss and computed in the same manner as for financial assets measured at amortized cost. The remaining fair value changes are recognized in other comprehensive income. Upon derecognition, the cumulative fair value change recognized in other comprehensive income is recycled to profit or loss. The Group’s debt instruments at fair value through other comprehensive income includes investments in listed debt securities. For more information, refer to Note 24. (iv) Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss are carried in the statement of financial position at fair value with net changes in fair value recognized in the statement of profit or loss. This category includes investment funds, and currency protected time deposits which the Group were irrevocably designated at fair v

Business combinations

Business combinations	12 Months Ended
	Dec. 31, 2023
Business combinations
Business combinations	3. Business combinations The Company’s 100% owned subsidiary Turkcell Enerji has signed a Share Transfer Agreement to acquire the entire shares of Boyut Grup Enerji Elektrik Uretim ve Insaat Sanayi ve Ticaret A.S. (“Boyut Enerji”) on 6 July 2021. The respective transaction is based on an enterprise value of USD 29,600. After adjusting for the net debt of Boyut Enerji, the Group made a payment of USD 10,972. USD 500 of this amount shall be paid after two-years as from the agreement date. The control power of Boyut Enerji has transferred to the Group as of 18 August 2021. At the time the financial statements were authorized for issue, goodwill, identifiable assets and liabilities has been accounted in accordance with IFRS 3, “Business Combinations”. The details of the goodwill calculation, total consideration amount and the net assets acquired are as follows: ​ ​ ​ ​ Total consideration amount 258,584 - Cash consideration amount 249,719 - Contingent and deferred consideration amount 8,865 Net assets acquired (230,835) Goodwill 27,749 ​ The fair values of identifiable assets and liabilities in accordance with IFRS 3 arising from the acquisition are as follows: ​ ​ ​ Cash and cash equivalents 15,039 Other current assets ​ 15,528 Property, plant and equipment 342,889 Intangible assets 631,093 Other non-current assets 449 Borrowings (411,129) Trade and other payables (21,326) Due to related parties (6,794) Provisions (100) Employee benefit obligations (208) Deferred tax liabilities (131,966) Other liabilities (202,640) Fair value of total identifiable net assets (100%) 230,835 ​ The details of cash outflow due to acquisition are as follows: ​ ​ ​ ​ Total consideration - cash 249,719 Cash and cash equivalents - acquired ​ (15,039) Cash outflow due to acquisition (net) 234,680 ​

Financial risk management

Financial risk management	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Financial risk management	4 . This note explains the Group’s exposure to financial risks and how these risks could affect the Group’s future financial performance. Current year profit and loss information has been included where relevant to add further context. The Group’s risk management policies are set to determine and analyze the risks faced, to establish the appropriate risk limits and to observe the commitment to those limits. These policies are constantly reviewed to make sure they reflect the Group’s operations and the changes in market conditions. Credit risk At the reporting date, there were no significant concentrations of credit risk. The maximum exposure to credit risk is represented by the carrying amount of cash and cash equivalents, financial asset at fair value through other comprehensive income, financial asset at fair value through profit or loss, financial asset at amortize cost, derivative financial instruments, contract assets, trade receivables, receivables from financial services, due from related parties and other current and non-current assets (Note 35). Management has a credit policy in place and the exposure to credit risk is monitored on an ongoing basis. The Group may require collateral in respect of financial assets. Also, the Group may demand letters of guarantee from third parties related to certain projects or contracts. The Group may also demand certain pledges from counterparties, if necessary, in return for the credit support it gives related to certain financings (Note 19). In monitoring customer credit risk, customers are grouped according to whether they are subscribers, financial services customers, other corporate customers and aging profile, maturity and existence of previous financial difficulties. Trade receivables and contract assets are mainly related to the Group’s subscribers. The Group’s exposure to credit risk on trade receivables and contract assets is influenced mainly by the individual payment characteristics of postpaid subscribers. The Group establishes a provision for impairment losses based on its historical events and future expectations in respect of trade receivables and contract assets. The receivables from financial sector activities consist of contractual assignments from subscribers related to consumer financing activities of Turkcell Finansman, receivables related to payment services and electronic money services of Turkcell Ödeme and Paycell LLC, and receivables related to insurance agency services of Turkcell Sigorta. These receivables are accounted for using the effective interest rate method at amortized cost. Investments are preferred to be in liquid securities. The counterparty limits are set monthly depending on their ratings from the most credible rating agencies and the amount of their paid-in capital and/or shareholders equity. Policies are in place to review the paid-in capital and rating of counterparties periodically to ensure credit worthiness. The Group signs local and international derivate agreements in order to be able to execute financial derivative transactions with financial institutions that are believed to have sufficient credit ratings. The Group’s policy is to provide financial guarantees only to subsidiaries and distributors. At 31 December 2023, guarantees of TL8,836,805 were outstanding (31 December 2022: TL 6,513,114). Liquidity risk Prudent liquidity risk management implies maintaining sufficient cash and the availability of funding through an adequate amount of committed credit facilities to meet obligations when due and to close out market positions. At the end of the reporting period the Group held demand deposits of TL 4,215,677 (31 December 2022: TL 3,598,726) that are expected to readily generate cash inflows for managing liquidity risk. Due to the dynamic nature of the underlying businesses, the Group Treasury maintains flexibility in funding by maintaining availability under committed credit lines. Management monitors rolling forecasts of the Group’s liquidity reserve (Note 35) and cash and cash equivalents (Note 23) on the basis of expected cash flows. In addition, the Group’s liquidity management policy involves projecting cash flows in major currencies and considering the level of liquid assets necessary to meet these, monitoring balance sheet liquidity ratios against internal and external regulatory requirements and maintaining debt financing plans. ​ 4 . Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices affect the Group’s income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return on risk. The Group uses derivatives in order to manage market risks. All such transactions are carried at within the guidelines set by the Group Treasury. (i) Foreign exchange risk The Group operates internationally and is exposed to foreign exchange risk arising from foreign currency transactions, primarily with respect to the USD, EUR and RMB. Foreign exchange risk arises from recognized assets and liabilities denominated in a currency that is not the functional currency of the relevant Group entity. The Group holds a significant portion of its cash and cash equivalent in foreign currencies in order to manage foreign exchange risk. In addition, derivative financial instruments are used to manage exposure to fluctuations in foreign exchange rates and since 1 July 2018 the Company applies hedge accounting. Details of the Company’s foreign exchange risk is disclosed in Note 35. (ii) Interest rate risk The Group’s exposure to interest rate risk is related to its financial assets and liabilities. The Group manage its financial liabilities by providing an appropriate distribution between fixed and floating rate loans. Floating rate exposures can be changed to fixed rate exposures based on short-term and long-term market expectations via financial derivatives. The use of financial derivatives is governed by the Group Treasury’s policies approved by the Audit Committee, which provide written principles on the use of derivatives. The Group’s borrowings and receivables are carried at amortized cost. The borrowings are periodically contractually repriced (Note 35) and are also exposed to the risk of future changes in market interest rates. The Group’s transition from USD LIBOR to SOFR was completed as of June 30, 2023. In calculating the change in fair value attributable to the hedged risk of the floating-rate debt, the Group has made the following assumptions that reflect its current expectations: - Considering the Group’s ‘Possible’ requirements, the USD LIBOR interest rate on which its hedging liabilities are based has not changed as a result of the IBOR reform. - As a result of the IBOR reform, the USD LIBOR interest rate, on which the cash flows of the debt for hedging purposes are carried out, and the swap interest rate on which the hedging transactions are based, have not changed as a result of the IBOR reform. - The group has not retroactively changed its cash flow hedging reserve for the period expected for the implementation of the reforms.

Segment information

Segment information	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Segment information	5 . In accordance with its integrated communication and technology services strategy, Group has reportable segments which are Turkcell Turkiye, Turkcell International and Techfin. While some of these strategic segments offer the same types of services, they are managed separately because they operate in different geographical locations and are affected by different economic conditions. Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The chief operating decision maker function is carried out by the Board of Directors, however Board of Directors may transfer the authorities, other than recognized by the law, to the General Manager and other directors. Turkcell Turkiye reportable segment includes mobile, fixed telecom, digital services and digital business services operations of Turkcell, Turkcell Superonline Iletisim Hizmetleri A.S. (“Turkcell Superonline”), Turkcell Satis ve Dijital Is Servisleri Hizmetleri A.S’s (“Turkcell Satis”) digital business services, Turkcell Dijital Is Servisleri A.S. (“Turkcell Dijital”), group call center operations of Global Bilgi Pazarlama Danismanlik ve Cagri Servisi Hizmetleri A.S. (“Turkcell Global Bilgi”), Turktell Bilisim Servisleri A.S. (“Turktell”), Atmosware Teknoloji Egitim ve Danismanlik A.S (“Atmosware Teknoloji”), Turkcell Teknoloji Arastirma ve Gelistirme A.S. (“Turkcell Teknoloji”), Ultia Teknoloji Yazilim ve Uygulama Gelistirme Ticaret A.S. (“Ultia”), Kule Hizmet ve Isletmecilik A.S. (“Global Tower”), Rehberlik Hizmetleri Servisi A.S. (“Rehberlik”), Turkcell Gayrimenkul Hizmetleri A.S. (“Turkcell Gayrimenkul”), Lifecell Dijital Servisler ve Cozumler A.S. (“Lifecell Dijital Servisler”), Lifecell Bulut Cozumleri A.S. (“Lifecell Bulut”), Lifecell TV Yayin ve Icerik Hizmetleri A.S. (“Lifecell TV”), Lifecell Muzik Yayin ve Iletim A.S. (“Lifecell Muzik”) and BiP Iletisim Teknolojileri ve Dijital Servisler A.S. (“BiP A.S.”). Turkcell International reportable segment includes telecom and digital services related operations of CJSC Belarusian Telecommunications Network (“BeST”), Kibris Mobile Telekomunikasyon Limited Sirketi (“Kibris Telekom”), East Asian Consortium B.V. (“Eastasia”), Lifecell Ventures Cooperatief U.A (“Lifecell Ventures”), Lifetech LLC (“Lifetech”), Beltower LLC (“Beltower”), Lifecell Digital Limited (“Lifecell Digital”), Yaani Digital BV (“Yaani”) and BiP Digital Communication Technologies B.V (“BiP B.V.”). Techfin reportable segment includes all financial services operations of Turkcell Finansman, Turkcell Odeme, Paycell LLC, Paycell Europe, Turkcell Sigorta and Turkcell Dijital Sigorta. The operations of these legal entities aggregated into one reportable segment as the nature of services are similar and most of them share similar economic characteristics. Other reportable segment mainly comprises of call center operations to third party customers of Turkcell Global Bilgi, Turkcell Enerji, Boyut Enerji, Turkcell GSYF, Turkcell Dijital Egitim Teknolojileri A.S. (“Dijital Egitim”). W3 Labs Yeni Teknolojiler A.S. (“W3”) and Turkcell Satis’s other operations. The Board primarily uses adjusted EBITDA to assess the performance of the operating segments. Adjusted EBITDA definition includes revenue, cost of revenue excluding depreciation and amortization, selling and marketing expenses and administrative expenses. ​ 5 . Adjusted EBITDA is not a financial measure defined by IFRS as a measurement of financial performance and may not be comparable to other similarly-titled indicators used by other companies. Reconciliation of Adjusted EBITDA to the consolidated profit for the year is included in the accompanying notes. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Intersegment ​ ​ ​ ​ ​ ​ Turkcell Turkiye ​ Turkcell International ​ Techfin ​ Other ​ Eliminations ​ Consolidated ​ 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 Total segment revenue ​ 91,952,843 ​ 77,951,747 ​ 2,625,686 ​ 2,673,057 ​ 4,568,674 ​ 3,545,379 ​ 10,161,753 ​ 13,558,486 ​ (2,192,772) ​ (4,241,823) ​ 107,116,184 ​ 93,486,846 Inter-segment revenue ​ (782,421) ​ (415,145) ​ (151,112) ​ (238,906) ​ (415,271) ​ (264,840) ​ (843,968) ​ (3,322,932) ​ 2,192,772 ​ 4,241,823 ​ - ​ - Revenues from external customers ​ 91,170,422 ​ 77,536,602 ​ 2,474,574 ​ 2,434,151 ​ 4,153,403 ​ 3,280,539 ​ 9,317,785 ​ 10,235,554 ​ - ​ - ​ 107,116,184 ​ 93,486,846 Adjusted EBITDA ​ 40,663,472 ​ 32,770,610 ​ 972,856 ​ 891,194 ​ 1,607,534 ​ 1,749,526 ​ 887,860 ​ 1,298,333 ​ (254,608) ​ (101,932) ​ 43,877,114 ​ 36,607,731 IFRS 9 impairment loss provision ​ (920,417) ​ (557,550) ​ (6,055) ​ (5,003) ​ (81,981) ​ (57,339) ​ 289 ​ (2,086) ​ - ​ - ​ (1,008,164) ​ (621,978) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Intersegment ​ ​ ​ ​ ​ ​ Turkcell Turkiye ​ Turkcell International ​ Techfin ​ Other ​ Eliminations ​ Consolidated ​ 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 Total segment revenue 77,951,747 ​ 90,008,603 ​ 2,673,057 ​ 2,667,171 ​ 3,545,379 ​ 3,550,776 ​ 13,558,486 ​ 15,775,237 ​ (4,241,823) ​ (3,402,143) ​ 93,486,846 ​ 108,599,644 Inter-segment revenue (415,145) ​ (580,385) ​ (238,906) ​ (278,079) ​ (264,840) ​ (202,695) ​ (3,322,932) ​ (2,340,984) ​ 4,241,823 ​ 3,402,143 ​ - ​ - Revenues from external customers 77,536,602 ​ 89,428,218 ​ 2,434,151 ​ 2,389,092 ​ 3,280,539 ​ 3,348,081 ​ 10,235,554 ​ 13,434,253 ​ - ​ - ​ 93,486,846 ​ 108,599,644 Adjusted EBITDA 32,770,610 ​ 40,815,431 ​ 891,194 ​ 859,130 ​ 1,749,526 ​ 2,119,639 ​ 1,298,333 ​ 1,305,889 ​ (101,932) ​ (156,908) ​ 36,607,731 ​ 44,943,181 IFRS 9 impairment loss provision (557,550) ​ (803,560) (5,003) ​ (8,632) (57,339) ​ (31,771) ​ (2,086) ​ (3,072) - ​ - (621,978) (847,035) ​ ​ 5 . ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 31 December ​ 2023 2022 2021 Profit for the period 10,562,572 ​ 6,036,486 6,416,898 Add/(Less): ​ ​ ​ Income tax expense (4,675,891) ​ (2,785,265) 900,339 Finance income (12,663,682) ​ (3,957,684) ​ (11,527,996) Finance costs 19,931,617 ​ 11,949,156 ​ 21,308,035 Other income (882,782) ​ (348,611) ​ (356,404) Other expenses 5,648,334 ​ 1,406,976 ​ 2,010,123 Monetary (gain) loss ​ (3,816,872) ​ (7,767,102) ​ (4,804,527) Depreciation and amortization 31,298,993 ​ 32,595,996 ​ 31,188,016 Share of loss/(gain) of equity accounted investees (1,525,175) ​ (522,221) ​ (191,303) Consolidated adjusted EBITDA 43,877,114 ​ 36,607,731 ​ 44,943,181 ​ Geographical information In presenting the information based on geographical segments, segment revenue is based on the geographical location of operations and segment assets are based on the geographical location of the assets. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 31 December ​ 2023 ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Turkiye 104,641,610 ​ 91,052,696 ​ 106,210,552 Belarus 1,384,585 ​ 1,540,091 ​ 1,375,795 Turkish Republic of Northern Cyprus 1,058,155 ​ 855,064 ​ 959,667 Netherlands 31,834 ​ 38,995 ​ 53,630 ​ 107,116,184 ​ 93,486,846 ​ 108,599,644 ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ ​ 2023 ​ 2022 Non-current assets ​ ​ ​ ​ Turkiye 140,298,871 141,507,693 Ukraine - ​ 12,651,476 Belarus 746,265 ​ 1,229,643 Turkish Republic of Northern Cyprus 3,047,815 ​ 1,626,546 Unallocated non-current assets 444,146 ​ 661,238 ​ 144,537,097 ​ 157,676,596 ​ Prior to classification to asset held for sale and discontinued operations, Ukrainian entities revenues and non-current assets were presented within above tables. Non-current assets as of 31 December 2022 and 2021 still includes Ukraine, however, revenues of Ukraine are reclassified to discontinued operations in consolidated statement of profit or loss.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2023
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Revenue	6 . ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Intersegment ​ ​ ​ ​ ​ Turkcell Turkiye Turkcell International Techfin Other Eliminations Consolidated ​ 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 Telecommunication services ​ 86,033,365 ​ 73,395,928 ​ 2,285,955 ​ 2,276,114 ​ - ​ - - ​ - (200,732) (171,130) 88,118,588 75,500,912 Equipment revenues ​ 4,981,916 ​ 4,119,171 ​ 183,095 ​ 177,001 ​ - ​ - 6,315,781 ​ 6,886,804 (86,055) (38,758) 11,394,737 11,144,218 Revenue from financial services ​ - ​ - ​ - ​ - ​ 4,568,674 ​ 3,545,379 - ​ - (415,271) (264,840) 4,153,403 3,280,539 Other ​ 937,562 ​ 436,648 ​ 156,636 ​ 219,942 ​ - ​ - 3,845,972 ​ 6,671,682 (1,490,714) (3,767,095) 3,449,456 3,561,177 Total ​ 91,952,843 ​ 77,951,747 ​ 2,625,686 ​ 2,673,057 ​ 4,568,674 ​ 3,545,379 10,161,753 ​ 13,558,486 (2,192,772) (4,241,823) 107,116,184 93,486,846 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Intersegment ​ ​ ​ ​ ​ Turkcell Turkiye ​ Turkcell International ​ Techfin ​ Other ​ Eliminations ​ Consolidated ​ 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 Telecommunication services 73,395,928 ​ 85,301,533 ​ 2,276,114 2,101,368 ​ - ​ - - - (171,130) (210,861) 75,500,912 87,192,040 Equipment revenues 4,119,171 ​ 4,111,543 ​ 177,001 299,230 ​ - ​ - 6,886,804 9,496,810 (38,758) (164,771) 11,144,218 13,742,812 Revenue from financial services - ​ - ​ - - ​ 3,545,379 ​ 3,550,776 - - (264,840) (202,715) 3,280,539 3,348,061 Other 436,648 ​ 595,527 ​ 219,942 266,573 ​ - ​ - 6,671,682 6,278,427 (3,767,095) (2,823,796) 3,561,177 4,316,731 Total 77,951,747 ​ 90,008,603 ​ 2,673,057 2,667,171 ​ 3,545,379 ​ 3,550,776 13,558,486 15,775,237 (4,241,823) (3,402,143) 93,486,846 108,599,644 ​ Revenue from financial services comprise of interest income generated from consumer financing activities, The Group has interest income amounting to TL 2,023,862, TL 1,546,463 and TL 1,611,840, for the years ended 31 December 2023, 2022 and 2021, respectively. ​ 6. Revenue (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ ​ Turkcell ​ Turkcell ​ ​ ​ ​ ​ Intersegment ​ ​ ​ Turkiye International Techfin Other eliminations Consolidated Telecommunication Services ​ 86,033,365 2,285,955 ​ - - (200,732) 88,118,588 At a point in time ​ 1,456,376 66,933 ​ - - (105) 1,523,204 Over time ​ 84,576,989 2,219,022 ​ - - (200,627) 86,595,384 Equipment Related ​ 4,981,916 183,095 ​ - 6,315,781 (86,055) 11,394,737 At a point in time ​ 4,468,575 183,095 ​ - 6,315,781 (86,055) 10,881,396 Over time ​ 513,341 - ​ - - - 513,341 Revenue from financial operations ​ - - ​ 4,568,674 - (415,271) 4,153,403 At a point in time ​ - - ​ 2,224,526 - (376,108) 1,848,418 Over time ​ - - ​ 2,344,148 - (39,163) 2,304,985 Call Center ​ - - ​ - - - - At a point in time ​ - - ​ - - - - Over time ​ ​ - ​ - - - - Other ​ 937,562 156,636 ​ - 3,845,972 (1,490,714) 3,449,456 At a point in time ​ 376 31,177 ​ - 116,102 (52) 147,603 Over time ​ 937,186 125,459 ​ - 3,729,870 (1,490,662) 3,301,853 Total ​ 91,952,843 2,625,686 ​ 4,568,674 10,161,753 (2,192,772) 107,116,184 At a point in time ​ 5,925,327 281,205 ​ 2,224,526 6,431,883 (462,320) 14,400,621 Over time ​ 86,027,516 2,344,481 ​ 2,344,148 3,729,870 (1,730,452) 92,715,563 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2022 ​ ​ Turkcell ​ Turkcell ​ ​ ​ ​ ​ Intersegment ​ ​ ​ Turkiye International Techfin Other eliminations Consolidated Telecommunication Services 73,395,928 2,276,114 ​ - - (171,130) 75,500,912 At a point in time 631,113 78,495 ​ - - (229) 709,379 Over time 72,764,815 2,197,619 ​ - - (170,901) 74,791,533 Equipment Related 4,119,171 177,001 ​ - 6,886,804 (38,758) 11,144,218 At a point in time 3,677,042 177,001 ​ - 6,886,804 (38,758) 10,702,089 Over time 442,129 - ​ - - - 442,129 Revenue from financial operations - - ​ 3,545,379 - (264,840) 3,280,539 At a point in time - - ​ 1,621,746 - (264,832) 1,356,914 Over time - - ​ 1,923,633 - (8) 1,923,625 Call Center - - ​ - - - - At a point in time - - ​ - - - - Over time ​ ​ ​ - ​ ​ - Other 436,648 219,942 ​ - 6,671,682 (3,767,095) 3,561,177 At a point in time 11,844 6,718 ​ - 66,890 (9,103) 76,349 Over time 424,804 213,224 ​ - 6,604,792 (3,757,992) 3,484,828 Total 77,951,747 2,673,057 ​ 3,545,379 13,558,486 (4,241,823) 93,486,846 At a point in time 4,319,999 262,214 ​ 1,621,746 6,953,694 (312,922) 12,844,731 Over time 73,631,748 2,410,843 ​ 1,923,633 6,604,792 (3,928,901) 80,642,115 ​ ​ 6. Revenue (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2021 ​ ​ Turkcell ​ Turkcell ​ ​ ​ ​ ​ Intersegment ​ ​ ​ Turkiye International Techfin Other eliminations Consolidated Telecommunication Services ​ 85,301,533 ​ 2,101,368 ​ - ​ - ​ (210,861) ​ 87,192,040 At a point in time 863,151 70,605 - - (3) 933,753 Over time 84,438,382 2,030,763 - - (210,858) 86,258,287 Equipment Related 4,111,543 299,230 - 9,496,810 (164,771) 13,742,812 At a point in time 3,332,725 299,230 - 9,496,810 (164,771) 12,963,994 Over time 778,818 - - - - 778,818 Revenue from financial operations - - 3,550,776 - (202,715) 3,348,061 At a point in time - - 1,389,624 - (202,715) 1,186,909 Over time - - 2,161,152 - - 2,161,152 Call Center - - - - - - At a point in time - - - - - - Over time - ​ - ​ ​ - Other 595,527 266,573 - 6,278,427 (2,823,796) 4,316,731 At a point in time 18,547 950 - 151,371 (9,939) 160,929 Over time 576,980 265,623 - 6,127,056 (2,813,857) 4,155,802 Total 90,008,603 2,667,171 3,550,776 15,775,237 (3,402,143) 108,599,644 At a point in time 4,214,423 370,785 1,389,624 9,648,181 (377,428) 15,245,585 Over time 85,794,180 2,296,386 2,161,152 6,127,056 (3,024,715) 93,354,059 ​

Other income and expense

Other income and expense	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Other income and expense	7 . Recognized in the statement of profit or loss: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Depositary reimbursement 108,861 104,532 139,732 Insurance compensation 273,843 - - Income from equipment donations 205,045 - - Rent income 26,507 38,740 37,350 Non-interest income from banks 891 17,194 28,062 Other 267,635 188,145 151,260 Other income 882,782 348,611 356,404 ​ ​ ​ ​ ​ ​ ​ Revaluation tax expense (1,500) (415,341) ​ - Donation expenses (*) ​ (3,919,568) ​ (267,861) ​ (278,463) Litigation expenses (738,268) (156,018) ​ (1,124,058) Loss on modification of lease contract (146,563) (172,408) ​ (147,959) Loss on sale of fixed assets (15,981) (35,502) ​ 98,440 Restructuring cost (462,741) (12,116) ​ - Other (363,713) (347,730) ​ (558,084) Other expense (5,648,334) (1,406,976) ​ (2,010,123) (*) The donation expenses mainly relate to the donation payment made on February 6, 2023, following the devastating Southeastern Turkiye Earthquakes. This donation payment was made in accordance with the opportunity granted by the Capital Markets Board’s decision dated February 9, 2023.

Employee benefit expenses

Employee benefit expenses	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Employee benefit expenses	8 . ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 31 December 2022 31 December 2021 Wages and salaries (*) 13,836,698 ​ 9,691,385 10,477,300 Defined benefit plans (**) 306,677 ​ 138,841 163,294 Defined contribution plans 75,500 ​ 105,964 109,411 ​ 14,218,875 ​ 9,936,190 ​ 10,750,005 (*) Wages and salaries include compulsory social security contributions, bonuses and share based payments. (**) Remeasurements of defined benefit plans for the years ended 31 December 2023, 2022 and 2021 amounting to TL 149,757, TL 1,824,873 and TL 541,628 respectively are reflected in other comprehensive income. Employee benefit expenses are recognized in cost of revenue, selling and marketing expenses and administrative expenses.

Finance income and costs

Finance income and costs	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Finance income and costs	9 . Recognized in the statement of profit or loss: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Interest income ​ 3,118,511 ​ 2,126,478 ​ 2,211,740 Income from financial assets carried at fair value ​ 4,604,960 ​ 1,738,728 ​ - Cash flow hedges – reclassified to profit or loss ​ 3,287,562 ​ - ​ 5,831,714 Net fair value gains on derivative financial instruments and interest 1,144,406 - 3,361,847 Other 508,243 92,478 122,695 Finance income 12,663,682 3,957,684 11,527,996 ​ ​ ​ ​ ​ ​ ​ Net foreign exchange losses (14,016,423) ​ (7,155,055) ​ (18,399,847) Net interest expenses for financial assets and liabilities measured at amortized cost (5,837,283) ​ (4,269,930) ​ (2,817,322) Net fair value losses on derivative financial instruments and interest - ​ (6,580,717) ​ - Cash flow hedges - reclassified to profit or loss - ​ 6,253,680 ​ - Other (77,911) ​ (197,134) ​ (90,866) Finance costs (19,931,617) ​ (11,949,156) ​ (21,308,035) Monetary gain (loss) ​ 3,816,872 ​ 7,767,102 ​ 4,804,527 Net finance costs (3,451,063) ​ (224,370) ​ (4,975,512) ​ Net foreign exchange losses mainly include foreign exchange losses on borrowings, bonds issued and foreign exchange gains on cash and cash equivalents. Interest income and expense on financial assets and liabilities measured at amortized cost are shown as netted on consolidated statement of profit or loss. The Group has gross interest income and expense on financial assets and financial liabilities measured at amortized cost amounting to TL 773,609, TL (6,610,892), TL 1,224,264, TL (5,494,195), and TL 1,294,283, TL (4,111,605) for the years ended 31 December 2023, 2022 and 2021, respectively. Foreign exchange gains and losses are shown as netted on consolidated statement of profit or loss. The company has gross foreign exchange gains and losses amounting to TL 21,087,243, TL (35,103,667), TL 15,782,024, TL (22,937,079) and TL 28,279,084, TL (46,678,932) for the years ended 31 December 2023, 2022 and 2021, respectively.

Income tax expense

Income tax expense	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Income tax expense	10. ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Current income tax expense (683,059) ​ (864,540) ​ (1,931,842) Deferred income tax income 5,358,950 ​ 3,649,805 ​ 1,031,503 Total income tax income/ (expense) 4,675,891 ​ 2,785,265 ​ (900,339) ​ Income tax relating to each component of other comprehensive income ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tax (expense) / ​ ​ 31 December 2023 Before tax benefit Net of tax Foreign currency translation differences ​ 2,860,231 ​ (491,059) ​ 2,369,172 Change in cash flow hedge reserve 1,573,196 ​ 25,502 ​ 1,598,698 Change in cost of hedging reserve (389,364) ​ 274,034 ​ (115,330) Fair value reserve 149,602 ​ (5,514) ​ 144,088 Hedges of net investments in foreign operations (2,342,679) ​ 1,181,457 ​ (1,161,222) Remeasurements of defined benefit plans (149,757) ​ 152,178 ​ 2,421 ​ ​ 1,701,229 ​ 1,136,598 ​ 2,837,827 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tax (expense) / ​ ​ 31 December 2022 Before tax benefit Net of tax Foreign currency translation differences (748,669) ​ (887,185) ​ (1,635,854) Change in cash flow hedge reserve 2,286,823 ​ (89,836) ​ 2,196,987 Change in cost of hedging reserve (2,170,669) ​ 434,134 ​ (1,736,535) Fair value reserve (121,999) ​ 35,988 ​ (86,011) Hedges of net investments in foreign operations (520,930) ​ 440,135 ​ (80,795) Remeasurements of defined benefit plans (1,824,873) ​ 363,876 ​ (1,460,997) ​ (3,100,317) ​ 297,112 ​ (2,803,205) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tax (expense) / ​ ​ 31 December 2021 Before tax benefit Net of tax Foreign currency translation differences 7,164,377 ​ (2,330,871) ​ 4,833,506 Change in cash flow hedge reserve 987,969 ​ (86,967) ​ 901,002 Change in cost of hedging reserve (3,879,104) ​ 775,821 ​ (3,103,283) Fair value reserve ​ (192,475) ​ 38,164 ​ (154,311) Hedges of net investments in foreign operations ​ (3,886,535) ​ 843,616 ​ (3,042,919) Remeasurements of defined benefit plans (541,628) ​ 108,418 ​ (433,210) ​ (347,396) ​ (651,819) ​ (999,215) ​ ​ 10. ​ Reconciliation of income tax expense ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Profit from continuing operations before income tax expense 5,886,681 3,251,221 7,317,237 Profit before income tax expense 5,886,681 3,251,221 7,317,237 ​ ​ ​ ​ ​ ​ ​ Tax at the Turkiye’s tax rate (2023: 25%, 2022:23%, 2021:25%) (1,471,670) ​ (747,781) ​ (1,829,309) Difference in overseas tax rates 101,983 ​ 146,513 ​ (10,798) Effect of exemptions (*) 1,973,510 ​ 1,242,440 ​ 595,597 Effect of permanent differences (629,884) ​ (438,771) ​ (1,327,320) Change in unrecognized deferred tax assets 308,452 ​ (333,765) ​ (17,970) Adjustments for current tax of prior years 83,383 ​ 15,957 ​ (13,845) Effect of increase in corporate tax rate in Turkiye (1,066,740) ​ 388,104 ​ 709,471 Tax effect of investment in associate and joint venture ​ (410,523) ​ (78,213) ​ (28,729) Tax effect of Law No. 7440 (**) ​ (282,582) ​ - ​ - Inflation adjustments 6,066,324 ​ 2,593,980 ​ 1,016,811 Other ​ 3,638 ​ (3,199) ​ 5,753 Total income tax income/ (expense) 4,675,891 ​ 2,785,265 ​ (900,339) (*) Effect of exemptions mainly consist of R&D discounts and exemptions due to capital investments. (**) In accordance with the Law No. 7440 on the “Restructuring of Certain Receivables and Amending Certain Laws” published in the Official Gazette on 12 March 2023, it has been decided that an additional tax of 10% should be calculated over the deduction amounts (included in 2022 tax returns) and tax bases subject to reduced corporate tax. An amendment to Turkey’s Corporate Tax Law (No. 5520) was submitted on July 5, 2023, and published in the Official Gazette on July 15, 2023. According to this; the corporate tax rate has been increased from 20% to 25% for companies, 25% to 30% for banks, and companies within the scope of Law No. 6361, electronic payment and money institutions, authorized foreign exchange institutions, asset management companies, capital market institutions, insurance and reinsurance companies and pension companies. New tax rates became effective starting from the declarations that will be submitted as of 1 October 2023 but it is applied for the annual taxable income. Previously, corporate tax rates in Türkiye were 23% for the year 2022 and 25% for the year 2021. These corporate rates were enacted with a temporary article that was added to the Turkiye’s Corporate Tax Law No. 5220 on 22 April 2021. This Law increased the corporate tax rate under Corporate Tax Law from 20% to 25% for the tax year 2021 and to 23% for the tax year 2022. Based on this Law, corporate tax rate would continue with 20% starting 1 January 2023 so as of 31 December 2021 and 2022, for temporary difference that are expected to be reversed in 2023 onwards 20% tax rate was used to recognised deferred taxes. 10. In addition, with the publication of the Law No. 7394 in the Official Gazette on 15 April 2022, corporate tax rates of banks, consumer finance companies, factoring and financial leasing companies, electronic payment and money institutions, authorized foreign exchange institutions, asset management companies, capital market institutions, insurance and reinsurance companies has been permanently increased to 25%, which became effective immediately for 2022 annual taxable income. In accordance with the “General Communiqué on Tax Procedure Law No: 555” published in the Official Gazette on 30 December 2023 and the repeated article 298 of the Tax Procedure Law No: 213, it is declared that the (tax base) financial statements of the entities operating in Turkiye should be subject to inflation adjustment as of 31 December 2023. The inflation adjusted (tax base) financial statements will constitute an opening balance sheet base for tax returns to be prepared starting from 1 January 2024 and opening balance sheet inflation effects will not be taken into consideration in the calculation of 2023 corporate tax charge. The tax effects arising from this opening balance sheet inflation adjustment calculated as per Tax Procedural Law has been included in the deferred tax calculation as of 31 December 2023 and a net deferred tax asset at the amount of TL 13,726,600 has been recognized as of 31 December 2023. In Turkiye, the transfer pricing provisions have been stated under Article 13 of Corporate Tax Law with the heading of “disguised profit distribution via transfer pricing”. The General Communiqué on disguised profit distribution via Transfer Pricing, dated 18 November 2007 sets out the details of implementation. If a taxpayer enters into transactions regarding the sale or purchase of goods and services with related parties, where the prices are not set in accordance with arm’s length principle, then related profits are considered to be distributed in a disguised manner through transfer pricing. Such disguised profit distributions through transfer pricing are not accepted as tax deductible for corporate income tax purposes. The deduction of 100% of the research and development expenses is allowed when the taxpayers made these expenditures exclusively for new technology and information researches. Dividend payments of Turkish resident corporations to Turkish real persons, foreign corporations and foreign real persons are subject to 10% withholding tax. It is possible to apply reduced withholding tax rate for dividend payments made to abroad, under the scope of provisions of an applicable double taxation treaty. On the other hand, dividend payments made to Turkish resident companies are not subject to withholding tax. Dividend income of Turkish taxpayers received from other Turkish taxpayers is exempted from corporate tax. However, dividends received from participation shares and stocks of fund and investment partnerships cannot utilize from this exemption. The earnings arising from the sale of founding shares, redeemed shares and priority rights, which the institutions have for at least two two ​ The Group has applied the exception to recognizing and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes. Local legislations in Türkiye and other countries that the Group operates have not been enacted yet.

Expenses by nature

Expenses by nature	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Expenses by nature	11. Expenses by nature Breakdown of expenses by nature for the years ended 31 December 2023, 2022 and 2021 is as follows: Cost of revenue: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Depreciation and amortization (*) (31,298,993) ​ (32,595,996) ​ (31,188,016) Cost of goods sold (10,695,191) ​ (10,782,150) ​ (13,866,996) Share of Turkish Treasury (9,290,270) ​ (7,790,546) ​ (9,322,838) Employee benefit expenses (8,447,593) ​ (6,005,316) ​ (6,613,847) Interconnection and termination expenses (3,955,527) ​ (5,191,849) ​ (7,236,584) Energy expenses ​ (3,676,829) ​ (4,654,112) ​ (2,830,773) Radio expenses (1,368,805) ​ (924,245) ​ (674,525) Frequency expenses (3,424,766) ​ (2,855,179) ​ (3,417,467) Transmission expenses (1,465,349) ​ (1,535,063) ​ (1,659,329) Roaming expenses (1,134,820) ​ (1,097,382) ​ (1,023,156) Universal service fund (1,242,404) ​ (1,085,290) ​ (1,283,039) Cost of revenue from financial services (**) (1,850,910) ​ (1,065,549) ​ (732,206) Internet expenses ​ (1,186,248) ​ (1,252,704) ​ (1,140,267) Other (5,380,330) (4,845,548) (5,149,024) ​ (84,418,035) (81,680,929) ​ (86,138,067) (*) As at 31 December 2023, depreciation and amortization expenses include depreciation and amortization expenses related to the financial services amounting to TL 326,869 (31 December 2022: TL 254,701 and 31 December 2021: TL 270,680). (**) As at 31 December 2023, cost of revenue from financial services includes employee benefit expenses related to the financial services amounting to TL 186,363 (31 December 2022: TL 132,286 and 31 December 2021: TL 103,546). Selling and marketing expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Employee benefit expenses (3,139,523) ​ (2,109,509) ​ (2,282,240) Marketing expenses (1,969,736) ​ (1,799,885) ​ (2,164,820) Selling expenses (306,716) ​ (363,264) ​ (444,519) Other (266,371) (320,135) (309,455) ​ (5,682,346) (4,592,793) ​ (5,201,034) ​ ​ 11. Expense by nature (continued) Administrative expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Employee benefit expenses (2,445,396) ​ (1,689,078) ​ (1,750,372) Consultancy expenses (206,083) ​ (227,975) ​ (286,278) Service expenses ​ (157,661) ​ (137,727) ​ (127,040) Maintenance and repair expenses (71,752) ​ (87,404) ​ (88,217) Collection expenses (128,861) ​ (90,042) ​ (123,873) Travel and entertainment expenses (83,402) ​ (62,856) ​ (50,361) Utility expenses ​ (8,006) ​ (39,407) ​ (23,611) Other (328,357) ​ (244,922) ​ (208,591) ​ (3,429,518) ​ (2,579,411) ​ (2,658,343) ​ Net impairment losses on financial and contract assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Net impairment losses on financial and contract assets (1,008,164) ​ (621,978) ​ (847,035) ​ (1,008,164) ​ (621,978) ​ (847,035) ​

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Property, plant and equipment	12. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment ​ Transfer from ​ Effects of ​ Balance at ​ ​ Balance at ​ ​ ​ ​ ​ ​ ​ Assets held ​ expenses/ ​ investment ​ movements in ​ 31 December Cost 1 January 2023 Additions Disposals Transfers for sale (reversals) property exchange rates 2023 Network infrastructure (All operational) ​ 188,873,033 ​ 5,407,763 ​ (2,745,510) ​ 7,440,574 ​ (14,934,868) ​ - ​ - ​ (2,210,749) ​ 181,830,243 Land and buildings ​ 10,002,000 ​ 1,505,727 ​ (22,560) ​ 52,430 ​ (99,423) ​ - ​ 141,411 ​ (113,337) ​ 11,466,248 Equipment, fixtures and fittings ​ 11,305,347 ​ 1,173,745 ​ (178,394) ​ 322,061 ​ (172,585) ​ - ​ - ​ (480,268) ​ 11,969,906 Motor vehicles ​ 173,393 ​ 30,696 ​ (8,342) ​ 204 ​ (2,474) ​ - ​ - ​ (5,021) ​ 188,456 Leasehold improvements ​ 3,741,428 ​ 70,672 ​ (546) ​ (3) ​ (25,188) ​ - ​ - ​ (2,133) ​ 3,784,230 Electricity production power plant ​ 339,138 ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ 339,138 Construction in progress ​ 3,820,328 ​ 7,215,635 ​ (92,076) ​ (8,338,415) ​ (366,813) ​ 874 ​ - ​ 198,860 ​ 2,438,393 Total ​ 218,254,667 ​ 15,404,238 ​ (3,047,428) ​ (523,149) ​ (15,601,351) ​ 874 ​ 141,411 ​ (2,612,648) ​ 212,016,614 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Network infrastructure (All operational) ​ 130,110,166 ​ 9,081,063 ​ (2,719,073) ​ - ​ (9,582,040) ​ (23,686) ​ - ​ (87,384) ​ 126,779,046 Land and buildings ​ 1,981,910 ​ 678,931 ​ (8,244) ​ - ​ (70,158) ​ (219) ​ 113,520 ​ 163,255 ​ 2,858,995 Equipment, fixtures and fittings ​ 11,097,747 ​ 2,117,619 ​ (127,038) ​ - ​ (126,994) ​ (14) ​ - ​ (825,232) ​ 12,136,088 Motor vehicles ​ 161,429 ​ 31,412 ​ (7,915) ​ - ​ (2,057) ​ - ​ - ​ (4,811) ​ 178,058 Leasehold improvements ​ 3,384,838 ​ 36,514 ​ - ​ - ​ (22,211) ​ - ​ - ​ (1,471) ​ 3,397,670 Electricity production power plant ​ 24,181 ​ 17,093 ​ - ​ - ​ - ​ - ​ - ​ (24,763) ​ 16,511 Total ​ 146,760,271 ​ 11,962,632 ​ (2,862,270) ​ - ​ (9,803,460) ​ (23,919) ​ 113,520 ​ (780,406) ​ 145,366,368 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net book value ​ 71,494,396 ​ 3,441,606 ​ (185,158) ​ (523,149) ​ (5,797,891) ​ 24,793 ​ 27,891 ​ (1,832,242) ​ 66,650,246 ​ Depreciation expenses for the years ended 31 December 2023 and 2022 amounting to TL 11,937,839 and TL 15,305,789 respectively include impairment losses and are recognized in cost of revenue. Impaired network infrastructure mainly consists of damaged or technologically inadequate mobile and fixed network infrastructure investments. Gain from impairment losses reversal on property, plant and equipment for the year ended 31 December 2023 is TL 24,793 and is recognized under depreciation expenses (31 December 2022 impairment loss: TL 305,900) ​ 12. Property, plant and equipment (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment ​ Transfer to ​ Effects of ​ Balance at ​ Balance at ​ ​ ​ expenses/ investment movements in 31 December Cost ​ 1 January 2022 ​ Additions ​ Disposals ​ Transfers ​ (reversals) ​ property ​ exchange rates ​ 2022 Network infrastructure (All operational) 188,204,239 6,055,634 (3,210,322) 7,011,308 - - ​ (9,187,826) 188,873,033 Land and buildings 10,729,703 ​ 554,894 ​ (3,045) ​ 3,490 ​ - ​ (849,429) ​ (433,613) ​ 10,002,000 Equipment, fixtures and fittings 10,962,783 ​ 1,178,734 ​ (510,040) ​ 115,030 ​ - ​ - ​ (441,160) ​ 11,305,347 Motor vehicles 182,643 ​ - ​ (2,150) ​ 938 ​ - ​ - ​ (8,038) ​ 173,393 Leasehold improvements 3,749,640 ​ 48,300 ​ (37,712) ​ 1,064 ​ - ​ - ​ (19,864) ​ 3,741,428 Electricity production power plant (Note 3) ​ 342,283 ​ - ​ - ​ - ​ - ​ - ​ (3,145) ​ 339,138 Construction in progress 3,421,878 ​ 7,775,969 ​ (60,327) ​ (7,131,830) ​ 11,621 ​ - ​ (196,983) ​ 3,820,328 Total 217,593,169 ​ 15,613,531 ​ (3,823,596) ​ - ​ 11,621 ​ (849,429) ​ (10,290,629) ​ 218,254,667 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ ​ ​ ​ ​ ​ ​ ​ Network infrastructure (All operational) 124,789,832 ​ 12,829,570 ​ (2,317,913) ​ - ​ 303,986 ​ - ​ (5,495,309) ​ 130,110,166 Land and buildings 2,543,152 ​ 381,603 ​ - ​ - ​ 348 ​ (731,185) ​ (212,008) ​ 1,981,910 Equipment, fixtures and fittings 10,429,522 ​ 1,729,653 ​ (372,532) ​ - ​ 13,146 ​ - ​ (702,042) ​ 11,097,747 Motor vehicles 159,896 ​ 11,534 ​ (2,154) ​ - ​ - ​ - ​ (7,847) ​ 161,429 Leasehold improvements 3,405,584 ​ 30,302 ​ (36,420) ​ - ​ 41 ​ - ​ (14,669) ​ 3,384,838 Electricity production power plant (Note 3) ​ 6,394 ​ 17,227 ​ - ​ - ​ - ​ - ​ 560 ​ 24,181 Total ​ 141,334,380 ​ 14,999,889 ​ (2,729,019) ​ - ​ 317,521 ​ (731,185) ​ (6,431,315) ​ 146,760,271 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net book value 76,258,789 ​ 613,642 ​ (1,094,577) ​ - ​ (305,900) ​ (118,244) ​ (3,859,314) ​ 71,494,396 ​

Intangible assets

Intangible assets	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Intangible assets	13. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment Effects of Balance at ​ ​ Balance at ​ ​ ​ ​ ​ ​ ​ Assets held ​ expenses/ ​ movements in ​ 31 December Cost ​ 1 January 2023 ​ Additions ​ Disposals ​ Transfers for sale (reversals) exchange rates ​ 2023 Telecommunication licenses 70,152,194 ​ 3,613,018 ​ (59,797) ​ 181,814 ​ (5,149,479) ​ - ​ (430,834) ​ 68,306,916 Computer software 95,767,623 7,908,723 (173,279) 453,280 (1,359,776) - ​ 1,087,039 103,683,610 Transmission line software 1,030,729 972 (3,688) - - - ​ 25,231 1,053,244 Indefeasible right of usage 1,012,694 ​ 2,943 - - - - ​ - 1,015,637 Brand name 11,292 53 ​ (49) ​ 188 ​ (614) ​ - ​ (102) ​ 10,768 Customer base 48,967 ​ - ​ - ​ - ​ - ​ - ​ (9,872) ​ 39,095 Goodwill 419,754 ​ - ​ - ​ - ​ - ​ (7,176) ​ (4,649) ​ 407,929 Subscriber acquisition cost 34,103,021 ​ 5,031,195 ​ (125,098) ​ - ​ (575,070) ​ - ​ 84,049 ​ 38,518,097 Electricity production license ​ 709,869 ​ - ​ - ​ - ​ - ​ - ​ (41,875) ​ 667,994 Others 1,118,057 ​ 164,935 ​ (860) ​ (23,060) ​ (161) ​ - ​ (11,527) ​ 1,247,384 Construction in progress 75,914 ​ 371,418 ​ (132,947) ​ (89,073) ​ (869) ​ - ​ 37,781 ​ 262,224 Total 204,450,114 ​ 17,093,257 ​ (495,718) ​ 523,149 ​ (7,085,969) ​ (7,176) ​ 735,241 ​ 215,212,898 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated amortization ​ ​ ​ ​ ​ ​ ​ Telecommunication licenses 47,255,448 ​ 4,275,416 ​ (4,766) ​ - ​ (3,194,034) ​ 3 ​ (244,068) ​ 48,087,999 Computer software 72,926,450 ​ 6,425,747 ​ (135,165) ​ - ​ (204,567) ​ 15,716 ​ 980,719 ​ 80,008,900 Transmission line software 1,015,248 ​ 26,303 ​ (3,688) ​ - ​ - ​ - ​ 5,381 ​ 1,043,244 Indefeasible right of usage 579,827 ​ 63,302 ​ - ​ - ​ - ​ - ​ (454) ​ 642,675 Brand name 16,512 ​ 65 ​ (21) ​ - ​ (340) ​ - ​ (6,401) ​ 9,815 Customer base 35,051 ​ 2,005 ​ - ​ - ​ - ​ - ​ (8,714) ​ 28,342 Subscriber acquisition cost 20,368,047 ​ 6,382,401 ​ (125,098) ​ - ​ (387,076) ​ - ​ (267,239) ​ 25,971,035 Electricity production license ​ 9,938 ​ 30,167 ​ - ​ - ​ - ​ - ​ 12,338 ​ 52,443 Others 744,858 ​ 130,809 ​ (821) ​ - ​ (147) ​ 477 ​ (18,128) ​ 857,048 Total 142,951,379 ​ 17,336,215 ​ (269,559) ​ - ​ (3,786,164) ​ 16,196 ​ 453,434 ​ 156,701,501 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net book value 61,498,735 ​ (242,958) ​ (226,159) ​ 523,149 ​ (3,299,805) ​ (23,372) ​ 281,807 ​ 58,511,397 ​ ​ 13. Intangible assets (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment ​ Effects of ​ Balance at ​ ​ Balance at ​ ​ ​ ​ ​ ​ ​ expenses/ ​ movements in ​ 31 December Cost 1 January 2022 Additions Disposals Transfers (reversals) exchange rates 2022 Telecommunication licenses 73,385,234 1,664 ​ (57,933) ​ 1,504 - ​ (3,178,275) ​ 70,152,194 Computer software 89,532,740 5,779,710 ​ (280,355) ​ 340,680 - ​ 394,848 ​ 95,767,623 Transmission line software 988,369 1,112 ​ - ​ - - ​ 41,248 ​ 1,030,729 Indefeasible right of usage 1,012,694 - - - - ​ - 1,012,694 Brand name 13,996 611 ​ (545) ​ 124 - ​ (2,894) ​ 11,292 Customer base 65,107 - ​ - ​ - - ​ (16,140) ​ 48,967 Goodwill 427,353 - ​ - ​ - - ​ (7,599) ​ 419,754 Subscriber acquisition cost 29,629,666 4,875,036 ​ (111,624) ​ - - ​ (290,057) ​ 34,103,021 Electricity production license (Note 3) ​ 778,332 ​ - ​ - ​ - ​ - ​ (68,463) ​ 709,869 Others ​ 935,930 ​ 200,535 ​ (733) ​ 3 ​ - ​ (17,678) ​ 1,118,057 Construction in progress 127,424 294,093 ​ (590) ​ (342,311) - ​ (2,702) ​ 75,914 Total 196,896,845 11,152,761 ​ (451,780) ​ - - ​ (3,147,712) ​ 204,450,114 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated amortization ​ ​ Telecommunication licenses 44,068,178 4,523,381 ​ (3,162) - 506 ​ (1,333,455) ​ 47,255,448 Computer software 66,868,545 5,737,378 ​ (272,867) - 101,269 ​ 492,125 ​ 72,926,450 Transmission line software 1,001,840 31,887 ​ - - (16,604) ​ (1,875) ​ 1,015,248 Indefeasible right of usage 522,256 58,315 - - - ​ (744) 579,827 Brand name 27,544 117 ​ (394) - - ​ (10,755) ​ 16,512 Customer base 49,300 - ​ - - - ​ (14,249) ​ 35,051 Subscriber acquisition cost 15,840,829 5,010,502 ​ (111,624) - - ​ (371,660) ​ 20,368,047 Electricity production license (Note 3) ​ 9,154 ​ - ​ - ​ - ​ - ​ 784 ​ 9,938 Others 591,074 156,050 ​ (733) - 545 ​ (2,078) ​ 744,858 Total 128,978,720 15,517,630 ​ (388,780) - 85,716 ​ (1,241,907) ​ 142,951,379 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net book value 67,918,125 (4,364,869) ​ (63,000) - (85,716) ​ (1,905,805) ​ 61,498,735 ​ Amortization expenses for the years ended 31 December 2023 and 2022 amounting to TL 17,352,411 and TL 15,603,346, respectively include impairment losses and are recognized in cost of revenue. Impairment losses on intangible assets for the years ended 31 December 2023 and 2022 are TL 23,372 and TL 85,716, respectively and are recognized in amortization expenses. Computer software includes capitalized software development costs that meet the definition of an intangible asset. The amount of capitalized development costs is TL 1,643,698 for the year ended 31 December 2023 (31 December 2022: TL 900,089). Research and development expenses for the years ended 31 December 2023 and 2022 amounting to TL 132,635 and TL 129,078, respectively are recognized in cost of revenue. The carrying amounts of Turkcell’s 2G, 3G and 4.5G licenses are TL 3,221,124, TL 2,268,481 and TL 14,195,189, respectively (31 December 2022: TL 174,274, TL 2,722,179 and TL 17,038,518, respectively).

Impairment of non-financial ass

Impairment of non-financial assets	12 Months Ended
	Dec. 31, 2023
Impairment of non-financial assets
Impairment of non-financial assets	14. Impairment of non-financial assets The Group evaluates whether there is any indication of impairment for an asset on the relevant reporting date. If such an indication exists, the asset’s recoverable amount is estimated. If the recoverable amount of the asset or any cash-generating unit (“CGU”) to which the asset belongs exceeds its carrying amount, no impairment loss is recognized. As of 31 December 2023, no indication of impairment was found in any CGU of the Group and no impairment test was performed. As explained at Note 41, the Company classified Ukrainian CGU as held-for-sale as of 31 December 2023. Prior to classification to assets held for sale, the Company performed an assessment and did not identify an indication of impairment for Ukrainian CGU. As of 31 December 2022, due to ongoing war in Ukraine, impairment test of Lifecell’s tangible and intangible assets was performed using the assumption that Lifecell was the CGU. As of 31 December 2022, the recoverable amount of Lifecell is determined based on fair value less cost of disposal calculations. As the recoverable amount of CGU was higher than its carrying amount, no impairment charge was recognized. Sensitivity analysis was performed on the change in weighted average cost of capital (WACC) by +0.5%/- 0.5%. Besides, considering of the potential effect of Ukraine-Russia war on Lifecell’s business plans, sensitivity analysis was performed on the change in subscribers, average revenue per user (ARPU) and EBITDA margin by 1.0%-5.0%. No material sensitivity has been noted. As of 31 December 2022, the assumptions used in recoverable amount calculations of Lifecell were: Impairment test was performed based on Lifecell’s business plans covering a six-year period. A post-tax WACC rate of 37.7% - 39.0% for the period from 2023 to 2028, and a terminal growth rate of 5.0% were used.

Investment properties

Investment properties	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Investment properties	15. ​ ​ ​ ​ ​ ​ ​ 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 ​ Depreciation expenses amounting 8,829 TL for the year ended 31 December 2023 (31 December 2022: 34,428) TL) are recognized under cost of revenue. ​ 15. Determination of the fair values of the Group’s investment properties. The Group engages qualified external experts, authorized by the Capital Markets Board of Turkiye, to perform the valuation of investment properties. Management works closely with the qualified external experts to establish the appropriate valuation techniques and inputs to the model. The fair values of these investment properties were determined using a variety of valuation methods: income capitalization approach and market approach. In estimating the fair values of the properties, the highest and best use of the property is its current use. Rent income from investment properties during the year ended 31 December 2023 is TL 24,066 (31 December 2022: TL 24,205). There are no direct operating expenses for investment properties during the year ended 31 December 2023 (31 December 2022: None). The Group’s investment properties and their fair values at 31 December 2023 and 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 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 ​ ​ ​ Significant unobservable inputs and sensitivity of fair values of respective investment properties are as follows: In the “income capitalization” approach, a significant increase/(decrease) in rentals will cause a significant increase/(decrease) in the fair value. In addition, a slight decrease/(increase) in risk premium and discount rate which are calculated by considering current market conditions will cause a significant increase/(decrease) in the fair value. In the “market approach”, a significant increase/(decrease) in the market value of any properties which are located in similar areas with similar conditions will cause a significant increase/(decrease) in the fair value.

Right-of-use assets

Right-of-use assets	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Right-of-use assets	16. Closing balances of right-of-use assets as of 31 December 2023 and 31 December 2022 and depreciation and amortization expenses for the years ended 31 December 2023 and 31 December 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tangible ​ Intangible ​ ​ ​ ​ ​ ​ ​ ​ Network ​ ​ ​ ​ ​ Tangible ​ Right of ​ ​ ​ Intangible ​ ​ ​ Site Rent Building equipment Vehicles Other Total way License Total Total Balance at 1 January 2023 ​ 4,642,828 ​ 1,141,005 ​ 226,757 ​ 300,524 ​ 336,252 ​ 6,647,366 ​ 360,474 ​ 1,046,465 ​ 1,406,939 ​ 8,054,305 Depreciation and amortization charge for the year (2,132,213) (314,369) (1,007,606) ​ (178,464) (277,450) (3,910,102) (79,859) (169,508) (249,367) (4,159,469) Balance at 31 December 2023 3,865,774 1,273,779 205,097 ​ 144,619 224,488 5,713,757 421,586 749 422,335 6,136,092 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tangible ​ Intangible ​ ​ ​ ​ ​ ​ Network ​ ​ ​ ​ ​ Tangible ​ Right of ​ ​ ​ Intangible ​ ​ ​ Site Rent Building equipment Vehicles Other Total way License Total Total Balance at 1 January 2022 ​ 5,545,497 ​ 1,150,710 ​ 907,565 ​ 499,852 ​ 378,787 ​ 8,482,411 ​ 167,881 ​ 1,709,644 ​ 1,877,525 ​ 10,359,936 Depreciation and amortization charge for the year (2,487,303) (276,268) (1,081,663) ​ (187,731) (327,661) (4,360,626) (86,992) (195,442) (282,434) (4,643,060) Balance at 31 December 2022 4,642,828 1,141,005 226,757 ​ 300,524 336,252 6,647,366 360,474 1,046,465 1,406,939 8,054,305 ​ As at 31 December 2023, the Company has additions to right-of-use assets amounting to TL 3,990,614 (31 December 2022: TL 3,814,556) and interest expense on lease liabilities amounting to TL 831,599 (31 December 2022: TL 911,081). Depreciation and amortization expenses amounting to TL 4,159,469 (31 December 2022: TL 4,643,060) are recognized in cost of revenues. As at 31 December 2023, a right of use assets amounting to 1,327,438 TL has been classified as assets held for sale. (Note 41)

Other assets

Other assets	12 Months Ended
	Dec. 31, 2023
Other assets
Other assets	17. ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December Other non-current assets 2023 2022 Advances given for property, plant and equipment ​ 3,377,893 4,166,670 Deposits and guarantees given ​ 599,170 616,999 Prepaid expenses ​ 373,192 ​ 441,306 VAT receivable ​ 80,015 83,484 Others ​ 154 59,711 ​ ​ 4,430,424 5,368,170 ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December Other current assets 2023 2022 VAT receivable ​ 1,230,366 ​ 964,020 Prepaid expenses 1,070,710 ​ 753,825 Prepaid taxes 393,101 ​ 736,357 Blocked deposits 784,789 ​ 267,909 Receivables from the Ministry of Transport and Infrastructure of Turkiye 75,895 ​ 226,948 Advances given to suppliers 100,233 ​ 185,518 Receivables from tax office 116,912 ​ 3,137 Others 103,767 ​ 52,928 ​ 3,875,773 ​ 3,190,642 ​

Deferred tax assets and liabili

Deferred tax assets and liabilities	12 Months Ended
	Dec. 31, 2023
Deferred tax assets and liabilities
Deferred tax assets and liabilities	18. 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 ​

Trade receivables

Trade receivables	12 Months Ended
	Dec. 31, 2023
Trade receivables.
Trade receivables	19. ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Receivables from subscribers 6,950,428 ​ 6,422,491 Undue assigned contracted receivables 624,799 ​ 856,167 Accounts and notes receivable 3,350,418 3,703,559 ​ 10,925,645 ​ 10,982,217 ​ Trade receivables are shown net of provision for impairment amounting to TL 557,641 as at 31 December 2023 (31 December 2022: TL 1,021,775). Movements in provision for impairment of trade receivables and due from related parties are disclosed in Note 35. The accounts and notes receivable represent receivables from distributors and roaming receivables. The Group’s exposure to currency risk and credit risk arising from trade receivables are disclosed in Note 35. Letters of guarantee received with respect to the accounts and notes receivable amounted to TL 1,027,834 and TL 729,153 at 31 December 2023 and 2022, respectively. The undue assigned contracted receivables are the remaining portion of the assigned receivables from the distributors related to the handset campaigns which will be collected from subscribers by the Company in instalments. When the monthly instalment is billed to the subscriber, that portion is transferred to “Receivables from subscribers”. The Company measures the undue assigned contracted receivables at amortized cost, bears the credit risk and recognizes interest income throughout the contract period. The undue assigned contracted receivables related to handset campaigns, which will be billed after one year amounted to TL 233,429 (31 December 2022: TL 327,285) is presented under non-current trade receivable amounted to TL 325,862 (31 December 2022: TL 492,274).

Receivables from financial serv

Receivables from financial services	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Receivables from financial services	20. ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Non-current receivables from financial services ​ 593,550 ​ 469,830 Current receivables from financial services ​ 5,842,112 ​ 5,399,259 ​ ​ 6,435,662 5,869,089 ​ Movements in provision for impairment of receivables from financial services are disclosed in Note 35. The Group and its distributors have offered handset campaigns where subscribers can buy handsets using loans placed by Turkcell Finansman. The Group assumes credit risk in these transactions. Turkcell Finansman collects the loan from the subscriber during the contract period and the Group does not recognize handset revenue unless it is acting as principal in the handset sale.

Contract assets

Contract assets	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Contract assets	21. ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Non-current contract assets ​ 101,281 110,487 Current contract assets ​ 3,191,739 ​ 3,112,465 ​ ​ 3,293,020 3,222,952 ​ The contract assets represent contract assets from subscribers. Contract asset is recorded when revenue is recognized in advance of the Group’s right to bill and receive consideration. The contract asset will decrease as services are provided and billed. Contract assets also include contracted receivables related to handset campaigns, and the portion which will be billed after one year is presented under non-current contract assets.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Inventories	22. As of 31 December 2023, inventories amounting to TL 540,507 which consist of mainly mobile phone and its accessories, tablet, sim-cards, tower construction materials and other electronic products (31 December 2022: TL 494,988).

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2023
Cash and cash equivalents
Cash and cash equivalents	23. ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Cash in hand 335 591 Banks 50,025,071 42,823,111 - Demand deposits 4,215,677 3,598,726 - Time deposits 45,809,394 33,120,932 - Receivables from reverse repo - 6,103,453 Impairment loss provision ​ (46,690) ​ (47,542) ​ 49,978,716 42,776,160 ​ As of 31 December 2023, the average effective interest rates of TL, USD, EUR and RMB time deposits are 42.2%, 4.1%, 3.7% and 0.7% (31 December As of 31 December 2023, average maturity of time deposits is 39 days (31 December 2022: 22 days). As of 31 December 2023, there is no receivables from reverse repo. As of 31 December 2022, the effective interest rates of USD and EUR receivables from reverse repo are 3.0% and 2.8% respectively and average maturity of receivables from reverse repo is 23 days. ​ Reconciliation of cash and cash equivalents in consolidated statement of cash flows: ​ ​ ​ ​ ​ ​ ​ 31 December 31 December ​ ​ 2023 ​ 2022 Cash and cash equivalents 49,978,716 42,776,160 Interest accrual of cash and cash equivalents (171,284) (33,956) Asset held for sale 4,017,443 — Total 53,824,875 42,742,204 ​

Financial assets

Financial assets	12 Months Ended
	Dec. 31, 2023
Financial assets
Financial assets	24. ​ The details of financial assets as of 31 December 2023 and 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ 31 December 2022 ​ ​ Non- ​ ​ ​ Non- ​ ​ ​ current Current current Current Amortized cost - ​ - ​ - 1,233,597 - Time deposits with maturity of more than three months ​ - ​ - ​ - ​ 1,233,597 Fair value through profit or loss ​ 541,490 ​ 8,869,828 ​ 426,147 ​ 6,648,418 - Currency protected time deposits (**) ​ - ​ 8,869,828 ​ - ​ 6,648,418 - Investment funds (***) ​ 541,490 ​ - ​ 426,147 ​ - Fair value through other comprehensive income ​ 106,023 ​ - ​ 3,049,667 ​ - - Listed debt securities (*) ​ 106,023 ​ - ​ 3,049,667 ​ - ​ ​ 647,513 ​ 8,869,828 ​ 3,475,814 ​ 7,882,015 (*) (**) 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 190,356 and EUR 85,000 into “Currency Protected TL Time Deposit Accounts”. Maturity of currency protected time deposit accounts is 1 year. (***) Investment funds mainly include Turkcell GSYF, established by Re-Pie., and its associate and financial assets which is carried at fair value and valuation differences are recognized in profit or loss. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Values ​ ​ 31 December ​ 31 December ​ Fair value ​ ​ ​ 2023 2022 hierarchy Valuation technique Financial assets at fair value through other comprehensive income 106,023 3,049,667 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 ​ 82,311 ​ 32,925 ​ 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 ​ 8,869,828 ​ 6,648,418 ​ Level 2 ​ Forward exchange rates at the reporting date Financial assets at fair value through profit or loss ​ 459,179 ​ 393,222 ​ Level 3 ​ Pricing models based on discounted cash flow ​ 9,517,341 10,124,232 ​ ​ 24. Financial assets (continued) As of 31 December 2023, and 2022, the notional and fair value amounts of listed debt securities are as follows: ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ Notional amount Fair value ​ Currency ​ (original currency) ​ (in TL) ​ Maturity TL ​ 73,426 ​ 106,023 ​ Indefinite Total listed debt securities ​ 106,023 ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2022 ​ ​ Notional amount ​ Fair value ​ ​ Currency (original currency) (in TL) Maturity EUR ​ 24,000 ​ 777,764 ​ 16 February 2026 EUR ​ 15,000 ​ 459,852 ​ 8 July 2027 EUR ​ 5,000 ​ 164,732 ​ 11 April 2023 USD ​ 3,700 ​ 120,802 ​ 31 March 2025 USD ​ 21,000 ​ 644,610 ​ 14 July 2023 USD ​ 18,000 ​ 508,090 ​ 25 March 2027 USD ​ 5,000 ​ 161,123 ​ 13 November 2025 USD ​ 3,000 ​ 92,001 ​ 25 January 2023 USD ​ 1,000 ​ 30,549 ​ 10 August 2024 USD ​ 50,000 ​ 90,144 ​ Indefinite Total listed debt securities ​ 3,049,667 ​ ​ As of 31 December 2023 and 2022, the notional and fair value amounts of currency protected time deposits are as follows: ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ ​ Notional amount ​ Fair value ​ ​ Currency (original currency) (in TL) Maturity TL 1,191,635 1,732,409 22 February 2024 TL 1,071,635 1,722,282 26 February 2024 TL 955,742 1,155,750 27 February 2024 TL 599,368 715,056 26 April 2024 TL ​ 972,020 ​ 499,665 ​ 10 May 2024 TL ​ 207,853 ​ 418,545 ​ 12 February 2024 TL ​ 700,000 ​ 778,068 ​ 28 February 2024 TL ​ 428,045 ​ 474,316 ​ 31 July 2024 TL ​ 269,857 ​ 325,875 ​ 16 August 2024 TL ​ 274,462 ​ 323,482 ​ 28 August 2024 TL ​ 229,780 ​ 253,153 ​ 02 October 2024 TL ​ 140,639 ​ 170,242 ​ 01 April 2024 TL 94,501 150,592 15 April 2024 TL 94,501 150,393 24 October 2024 Total currency protected time deposits ​ 8,869,828 ​ ​ ​ 24. Financial assets (continued) ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2022 ​ Notional amount Fair value ​ Currency ​ (original currency) ​ (in TL) ​ Maturity TL 1,564,478 2,037,015 10 May 2023 TL 1,160,181 1,565,557 27 February 2023 TL 1,155,113 1,351,781 15 August 2023 TL 719,717 842,611 16 August 2023 TL ​ 379,577 ​ 493,978 ​ 11 May 2023 TL ​ 305,578 ​ 357,476 ​ 02 October 2023 Total currency protected time deposits 6,648,418 ​ During the year, the following gains (losses) were recognized in other comprehensive income. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 31 December ​ 2023 2022 2021 Gains / (Losses) recognized in other comprehensive income ​ ​ Related to financial assets 149,602 ​ (121,999) (192,475) Related to financial assets, tax effect ​ (5,514) ​ 35,988 ​ 38,164 ​ ​ 144,088 ​ (86,011) (154,311) ​

Equity

Equity	12 Months Ended
	Dec. 31, 2023
Equity.
Equity	25. Share capital As at 31 December 2023, share capital represents 2,200,000,000 (31 December 2022: 2,200,000,000) authorized, issued and fully paid shares with a par value of TL 1 each. In this respect, share capital presented in the consolidated financial statements refers to nominal amount of registered share capital. Each holder of shares is entitled to receive dividends as declared and their vote entitlements are determined as explained in Note 1. Companies with their shareholding percentage are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ 31 December 2022 ​ (%) TL (%) TL Public Share 53.95 1,187,004 53.95 1,187,004 TVF BTIH 26.20 576,400 26.20 576,400 IMTIS Holdings 19.80 435,600 19.80 435,600 Other 0.05 996 0.05 996 Total ​ 100 ​ 2,200,000 ​ 100 ​ 2,200,000 ​ ​ ​ ​ ​ Inflation adjustment to share capital 30,134,546 30,134,546 Inflation adjusted capital 32,334,546 32,334,546 ​ As at 31 December 2023, total number of shares pledged as security is 995,509 (2022: 995,509). ​ 25. Equity (continued) Legal reserves The legal reserves consist of first and second reserves, appropriated in accordance with the Turkish Commercial Code (“TCC”). The TCC stipulates that the first legal reserve is appropriated out of statutory profits at the rate of 5% per annum, until the total reserve reaches 20% of a company’s paid-in share capital. The second legal reserve is appropriated at the rate of 10% per annum of all cash dividends in excess of 5% of the paid-in share capital. Under the TCC, the legal reserves can only be used to offset losses and are not available for any other usage unless they exceed 50% of paid-in share capital. Treasury shares During 2023, the Company purchased 1,000,000 of its shares on-market with prices ranging from full TL 33.46 to full TL 34.00 as part of the share buyback decision taken on July 27, 2016, and January 30, 2017. Treasury shares are recognized by deducting from equity. Dividends Turkcell: At the General Assembly held on 13 September 2023, it was decided to distribute gross TL (2,484,979) part of the distributable profit of the Company for the year ended 31 December 2022 to the shareholders on 20 December 2023 in cash, as 1.0272 gross for each share with a nominal value of 1 TL. The amount was paid to the shareholders on the relevant date (31 December 2022: TL (2,391,534)).

Earnings per share

Earnings per share	12 Months Ended
	Dec. 31, 2023
Earnings Per Share
Earnings per share	26. ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 2021 Numerator: Profit attributable to owners of the Company 12,553,996 6,880,436 7,135,436 Denominator: ​ ​ ​ Weighted average number of shares (*) 2,182,106,193 2,183,106,193 2,183,106,193 Basic and diluted earnings per share for profit attributable to owners of the Company (in full TL) 5.75 3.15 3.27 ​ ​ ​ ​ ​ ​ ​ ​ Numerator: Profit from continuing operations attributable to owners of the Company 10,584,322 6,038,066 6,416,709 Denominator: ​ ​ ​ Weighted average number of shares (*) 2,182,106,193 2,183,106,193 2,183,106,193 Basic and diluted earnings per share for profit from continuing operations attributable to owners of the Company (in full TL) 4.85 2.77 2.94 ​ ​ 26. Earnings per share (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 2021 Numerator: Profit from discontinued operations attributable to owners of the Company 1,969,674 842,370 718,727 Denominator: Weighted average number of shares (*) 2,182,106,193 2,183,106,193 2,183,106,193 Basic and diluted earnings per share for profit from discontinued operations attributable to owners of the Company (in full TL) 0.90 0.39 0.33 (*) Refer to Note 25 - Treasury shares

Other non-current liabilities

Other non-current liabilities	12 Months Ended
	Dec. 31, 2023
Other non-current liabilities
Other non-current liabilities	27. Other non-current liabilities ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Liabilities to BeST investment agreement (*) 1,027,057 1,093,001 Consideration payable in relation to the acquisition of Boyut Enerji - 5,396 Deferred revenue ​ 86,411 ​ 8,194 ​ ​ 1,113,468 1,106,591 (*) The transfer of ownership of BeST’s 20% share in the Republic of Belarus was completed on 9 December 2022. On 30 November 2022, an agreement was signed between the Republic of Belarus, BeST and the Company for the development of telecommunications infrastructure, which covers the years 2022-2032 and involves a USD 100,000 obligation to be paid over a period of 10 years based on a minimum of 50% of the net profit earned by BeST, with the entire amount being paid by the Company to the Republic of Belarus if the specified amount is not reached at the end of the 10-year period. The liability recorded in the consolidated financial statements for the BeST investment agreement reflects the amortized cost value of future payments at the balance sheet date. The total future payments to be made is USD 100,000 (equivalent to TL 2,943,820 as of 31 December 2023) and will be paid depending on the financial performance of BeST. A discount rate of 14.99% was used in the amortized cost calculation. BeST expects the payment to be made in installments between 2027-2032 and changes in expected timing of payments is accounted within net interest expenses for financial assets and liabilities measured at amortized cost.

Loans and borrowings

Loans and borrowings	12 Months Ended
	Dec. 31, 2023
Loans and Borrowings
Loans and borrowings	28. ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December Long-term borrowings 2023 2022 Unsecured bank loans 25,494,990 25,793,259 Secured bank loans 3,950,491 3,775,341 Lease liabilities 1,655,783 3,595,270 Debt securities issued 26,845,384 28,021,429 ​ ​ 57,946,648 61,185,299 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Short-term borrowings ​ ​ ​ Unsecured bank loans 19,569,422 21,207,113 Secured bank loans 773,762 1,393,368 Lease liabilities 771,805 1,438,923 Debt securities issued 5,022,572 3,512,682 ​ ​ 26,137,561 27,552,086 ​ 28. Loans and borrowings (continued) The Company has used loans in accordance with the loan agreement previously signed with ING Bank N.V. and AB Svensk Export kredit under the Swedish Export Credit Organization (“EKN”) insurance on 18 December 2020. Under this agreement as of 31 December 2023, the Company has used loans of USD 4,819, USD 25,889 and USD 9,110 on 24 February 2023, 22 May 2023, and 7 September 2023, respectively, at a fixed annual interest rate of 1.53%. The Company has used loans in accordance with the loan agreement previously signed with China Development Bank on August 7, 2020, and extended on August 7, 2023. As of December 31, 2023, under this agreement, the Company has used EUR 28,900, EUR 36,603, EUR 26,854, and EUR 40,675 loans on February 8, 2023, May 29, 2023, June 21, 2023, October 25, 2023, respectively, with an interest rate of 6M Euribor+2.29%, and CNY 42,073, CNY 47,600, and CNY 36,000 loans on September 6, 2023, November 28, 2023 and December 27, 2023, respectively, with an annual interest rate of 5.15%. As of 31 December 2023, the outstanding credit limit is EUR 102,000. The Company obtained approval from the Capital Markets Board of Türkiye (the CMB) on 28 April 2023 for issuance of debt securities up to TL 8,000,000. The Company has issued debt securities on 8 May 2023, 1 August 2023, 9 August 2023, and 11 August 2023, respectively, amounting TL 330,000, TL 500,000, TL 530,000 and TL 700,000 with the maturity of 9 August 2023, 31 January 2024, 8 February 2024, and 9 February 2024. As of 31 December 2023, the outstanding credit limit is TL 5,939,680. The Company has used a loan in accordance with the loan agreement with the Bank of China (“BOC”) on August 11, 2023. As of December 31, 2023, under this agreement, the Company has used EUR 9,838, EUR 7,550, and EUR 6,498 loans on August 25, 2023, October 27, 2023, and December 21, 2023, respectively, with an interest rate of 3M Euribor+2.50%. As of 31 December 2023, the outstanding credit limit is EUR 6,100. Turkcell Ödeme has issued sukuk, each with a maturity of between 3 and 4 months, for a total amount of TL 1,680,000 on various dates between February 2023 and December 2023. As of 31 December 2023, the outstanding credit limit is TL 500,000. Turkcell Superonline obtained approval from the CMB on 25 August 2022, for the issuance of sukuk up to TL 1,000,000, in addition to the TL 400,000 issued in 2022, through Halk Varlık Kiralama. On various dates between January 2023 to May 2023, a total of TL 600,000 worth of sukuk were issued, each with a maturity of 3 months. All of these issued sukuk have been repaid as of 30 September 2023. In addition, Turkcell Superonline obtained approval from the CMB on 21 June 2023, for the issuance of sukuk up to TL 1,000,000. Within the scope of the said approval, a total of TL 1,000,000 worth of sukuk, each with a maturity of 3 Turkcell Finansman A.S issued a total of TL 925,000 corporate bonds, with maturities between 91 and 182 days on various dates between March and December. As of 31 December 2023, TL 825,000 issuance limit remained from the TL 1,000,000 limit in December. ​ 28. Loans and borrowings (continued) Terms and conditions of outstanding loans are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ 31 December 2022 ​ ​ ​ ​ Interest ​ Payment ​ Nominal ​ Carrying ​ Payment ​ Nominal ​ Carrying ​ Currency rate type period interest rate amount period interest rate amount Unsecured Bank Loans EUR Floating ​ 2024 - 2028 ​ Euribor+ 2.0% -Euribor+ 4.0% 25,815,920 2023 - 2028 ​ Euribor+ 2.0% -Euribor+ 2.3% 22,530,691 Unsecured Bank Loans TL Fixed ​ 2024 - 2025 ​ 11.5% - 58.9% ​ 11,942,103 2023 ​ 12.4% - 38.0% 12,822,981 Unsecured Bank Loans USD Floating ​ 2024 - 2028 ​ Sofr 2.2% 4,483,145 2023 - 2026 ​ Libor+ 1.7% -Libor+ 2.2% 6,561,767 Unsecured Bank Loans UAH Fixed ​ - ​ - - 2023 - 2024 ​ 10.0% - 21.0% 2,354,892 Unsecured Bank Loans CNY Fixed ​ 2024 - 2028 ​ 5.2% - 5.5% 2,261,585 2023 - 2028 ​ 3.7% - 5.5% 2,446,988 Unsecured Bank Loans EUR Fixed ​ 2024 ​ 6.0% 345,431 - ​ - - Unsecured Bank Loans USD Fixed ​ 2024 - 2026 ​ 2.6% 200,371 2023 - 2026 ​ 2.6% 283,053 Unsecured Bank Loans BYR Fixed ​ 2024 ​ 14.0% 15,857 - ​ - - Secured bank loans ​ USD ​ Fixed ​ 2024 - 2033 ​ 1.5% - 3.8% ​ 3,872,474 ​ 2023 - 2032 ​ 1.5% - 3.8% ​ 3,491,611 Secured bank loans USD Floating ​ 2024 - 2028 ​ Sofr+ 0.6% & Libor+ 1.6% 851,779 2023 - 2028 ​ Libor+ 0.6% - Libor+ 1.6% 1,075,688 Secured bank loans UAH Fixed ​ - ​ - - 2023 ​ 16.4% - 19.5% 601,410 Debt securities issued USD Fixed ​ 2024 - 2028 ​ 5.8% 28,430,710 2023 - 2028 ​ 5.8% 29,680,889 Debt securities issued TL Fixed ​ 2024 ​ 29.5% - 45.0% 3,437,246 2023 ​ 20.3% - 25.5% 1,853,222 Lease liabilities ​ TL ​ Fixed ​ 2024 - 2057 ​ 9.8% - 45.0% ​ 1,569,795 ​ 2023 - 2048 ​ 9.8% - 45.0% ​ 1,989,791 Lease liabilities ​ UAH ​ Fixed ​ - ​ - ​ - ​ 2023 - 2071 ​ 7.6% - 47.7% ​ 1,892,521 Lease liabilities ​ EUR ​ Fixed ​ 2024 - 2034 ​ 1.0% - 11.0% ​ 407,907 ​ 2023 - 2034 ​ 1.0% - 10.3% ​ 510,252 Lease liabilities ​ BYN ​ Fixed ​ 2024 - 2037 ​ 10.8% - 20.0% ​ 415,560 ​ 2023 - 2037 ​ 11.5% - 20.0% ​ 509,575 Lease liabilities USD Fixed ​ 2024 - 2052 ​ 3.9% - 11.6% 34,326 2023 - 2052 ​ 3.9% - 11.5% 132,054 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 84,084,209 ​ ​ ​ ​ 88,737,385 ​

Employee benefits

Employee benefits	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Employee benefits	29. Employee benefits ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Defined benefit plans provision 1,684,487 ​ 2,621,135 Unused vacation provision 367,838 ​ 328,351 ​ ​ 2,052,325 ​ 2,949,486 ​ Provision for defined benefit plans Movements in provision for retirement pay liability are as follows: ​ ​ ​ ​ ​ ​ ​ 2023 2022 Balance at 1 January 2,621,135 ​ 1,391,572 Service cost 352,454 ​ 164,086 Past service cost 3,821 ​ 3,574 Remeasurements 149,757 ​ 1,824,873 Interest expense 162,917 ​ 185,615 Benefit payments ​ (564,023) ​ (111,268) Inflation adjustment ​ (1,041,575) ​ (837,317) Balance at 31 December 1,684,487 ​ 2,621,135 ​ 29. Employee benefits (continued) ​ The sensitivity of provision for retirement pay liability to changes in the significant actuarial assumptions is: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ Interest Rate ​ Inflation Rate ​ Sensitivity Level 1% increase 1% decrease 1% increase 1% decrease ​ Change in assumption (14.1) % 17.0 % 17.2 % (14.4) % Impact on provision for defined benefit plans (237,007) ​ 286,194 ​ 290,406 ​ (243,240) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2022 ​ Interest Rate ​ Inflation Rate ​ Sensitivity Level 1% increase 1% decrease 1% increase 1% decrease ​ Change in assumption (13.4) % 16.3 % 16.5 % (13.8) % Impact on provision for defined benefit plans (403,655) 498,016 495,395 (408,897) ​ ​ The above sensitivity analyses are based on a change in an assumption while holding all other assumptions constant. In practice, this is unlikely to occur, and changes in some of the assumptions may be correlated. Defined contribution plans Obligations for contribution to defined contribution plans are recognized as an expense in the consolidated statement of profit or loss as incurred. The Group is obliged to contribute a certain percentage of personnel wages to pension plans. The Group incurred TL 75,500 and TL 105,964 in relation to the defined contribution retirement plan for the years ended 31 December 2023 and 2022 respectively. Share based payments The Group has a share performance-based payment plan (cash settled incentive plan) in order to build a common interest with its shareholders, support sustainable success, and ensure loyalty of key employees. The KPIs of the plan are; the total shareholder return in excess of weighted average cost of capital (WACC), and ranking of total shareholder return in comparison with BIST-30 and peer group. Bonus amount is determined according to these evaluations, and it is distributed over a three-year payment plan. As of 31 December 2023, the Group recognized expenses of TL 201,136 regarding this plan (31 December 2022: None)

Deferred revenue

Deferred revenue	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Deferred revenue	30. Deferred revenue primarily consists of rent income that are accounted with the scope of IFRS 16 and it is classified as current at 31 December 2023 and 2022. The amount of deferred revenue is TL 248,003 and TL 214,040 as at 31 December 2023 and 2022, respectively.

Contract liabilities

Contract liabilities	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Contract liabilities	31. ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Long-term contract liabilities ​ 1,193,665 ​ 1,248,479 Short-term contract liabilities ​ 1,312,519 ​ 1,401,669 ​ ​ 2,506,184 ​ 2,650,148 ​ Contract liabilities primarily consists of top-up made by prepaid subscribers but not used as of the balance sheet date. Revenue recognized in the current reporting period relating to carried forward contract liabilities is TL 1,401,669 (2022: TL 1,507,988). The following table shows unsatisfied performance obligation result as of 31 December 2023; ​ ​ ​ ​ ​ ​ ​ 31 December 31 December ​ ​ 2023 ​ 2022 Telecommunications service 2,100,700 ​ 3,039,176 Equipment revenues 933,916 ​ 1,399,868 ​ 3,034,616 ​ 4,439,044 ​ Management expects that 52% of the transaction price allocated to the unsatisfied contracts as of 31 December 2023 will be recognized as revenue during 2024. The remaining 48% will be recognized in next years.

Provisions

Provisions	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Provisions	32. Non - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Obligations for ​ ​ ​ ​ ​ ​ dismantling, ​ ​ ​ ​ Legal ​ removing and ​ ​ ​ claims site restoration Total Balance at 1 January 2023 ​ 78,585 ​ 1,517,618 ​ 1,596,203 Provisions recognized 124,582 ​ 72,557 ​ 197,139 Payments ​ - ​ (22,631) ​ (22,631) Unwinding of discount - ​ 110,868 ​ 110,868 Transfers to current provisions (46,026) ​ - ​ (46,026) Remeasurements ​ - ​ 272,955 ​ 272,955 Effect of changes in exchange rates ​ - ​ 204,532 ​ 204,532 Transfers to asset held for sale - ​ (204,056) ​ (204,056) Inflation adjustment ​ (46,544) ​ (683,005) ​ (729,549) Balance at 31 December 2023 110,597 ​ 1,268,838 ​ 1,379,435 ​ ​ 32. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Obligations for ​ ​ ​ ​ ​ ​ dismantling, ​ ​ ​ ​ Legal ​ removing and ​ ​ ​ claims site restoration Total Balance at 1 January 2022 ​ 53,219 ​ 1,613,569 ​ 1,666,788 Provisions recognized ​ 88,180 ​ 19,735 ​ 107,915 Payments ​ - ​ (11,732) ​ (11,732) Unwinding of discount ​ - ​ 133,295 ​ 133,295 Transfers to current provisions ​ (34,320) ​ - ​ (34,320) Remeasurements ​ - ​ 401,443 ​ 401,443 Effect of changes in exchange rates ​ - ​ 42,431 ​ 42,431 Inflation adjustment ​ (28,494) ​ (681,123) ​ (709,617) Balance at 31 December 2022 ​ 78,585 ​ 1,517,618 ​ 1,596,203 ​ Provision for legal claims is recognized for the probable cash outflows related to legal disputes. Refer to Note 37. The Group is required to incur certain costs in respect of a liability to dismantle and remove assets and to restore sites on which the assets were located. The dismantling costs are calculated according to best estimate of future expected payments discounted at a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the liability. Current provisions: ​ ​ ​ ​ ​ ​ ​ ​ ​ Legal claims (**) Bonus (*) Total Balance at 1 January 2023 52,515 1,189,764 1,242,279 Provisions recognized 512,039 2,657,049 3,169,088 Payments (23,591) (1,482,378) (1,505,969) Transfers from non-current provisions ​ 46,026 ​ - ​ 46,026 Transfers to asset held for sale (10,015) (175,440) (185,455) Effect of changes in exchange rates 91 38,274 38,365 Inflation adjustment ​ (127,135) ​ (701,656) ​ (828,791) Balance at 31 December 2023 449,930 1,525,613 1,975,543 ​ ​ ​ ​ ​ ​ ​ ​ ​ Legal claims (**) Bonus (*) Total Balance at 1 January 2022 181,407 ​ 1,371,334 ​ 1,552,741 Provisions recognized / reversals (173) ​ 1,767,229 ​ 1,767,056 Payments (101,687) ​ (1,357,306) ​ (1,458,993) Transfers from non-current provisions 34,320 - 34,320 Remeasurements ​ - ​ - ​ - Effect of changes in exchange rates - 3,995 3,995 Inflation adjustment ​ (61,352) ​ (595,488) ​ (656,840) Balance at 31 December 2022 52,515 1,189,764 1,242,279 (*) Includes share-based payment (Note (**) Refer to Note 37.

Trade and other payables

Trade and other payables	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Trade and other payables	33. Trade and other payables ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December Short-term trade and other payables 2023 2022 Payables to suppliers 12,675,253 11,366,718 Taxes payable 2,730,809 2,649,751 Accrued treasury share, universal service fund contribution and contributions to the ICTA’s expenses 1,760,603 1,625,498 Accrued selling and marketing expenses 166,799 317,188 Payables related with donation ​ 1,750,000 ​ - Others 1,522,759 1,059,284 ​ ​ 20,606,223 17,018,439 ​ Payable to suppliers arises in the ordinary course of business. Taxes payables include VAT payables, special communications taxes payable, frequency usage fees payable to the ICTA and personnel income taxes payable. Accrued selling and marketing expenses mainly result from services received from third parties related to the marketing activities of the Group, but not yet invoiced.

Derivative financial instrument

Derivative financial instruments	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Derivative financial instruments	34. The fair value of derivative financial instruments at 31 December 2023 and 2022 are attributable to the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ 31 December 2022 ​ Assets Liabilities Assets Liabilities Held for trading ​ 607,509 ​ 313,805 1,308,954 215,974 Derivatives used for hedge accounting ​ 1,305,395 ​ 48,609 1,977,016 35,314 Total ​ 1,912,904 ​ 362,414 3,285,970 251,288 ​ At 31 December 2023, short-term derivative assets of TL 2,044,765 also include a net accrued interest income of TL 131,860 and the short-term derivative liabilities of TL 354,370 also includes a net accrued interest expense of TL 8,044. At 31 December 2022, the short-term derivative assets of TL 3,348,871 also include a net accrued interest expense of TL 62,901 and the short-term derivative liabilities of TL 248,682 also includes a net accrued interest income of TL 2,606. ​ 34. Derivative financial instruments (continued) Derivatives used for hedging The notional amount and the fair value of derivatives used for hedging contracts at 31 December 2023 and 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ 31 December 2022 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Change in ​ Change in ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ intrinsic value ​ intrinsic value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ of outstanding ​ of outstanding ​ ​ Notional ​ ​ ​ Notional ​ ​ ​ ​ ​ ​ ​ hedging ​ hedging ​ ​ value ​ ​ ​ value ​ ​ ​ ​ ​ ​ ​ instruments ​ instruments ​ ​ in original ​ ​ ​ in original ​ ​ ​ ​ ​ Hedge ​ since 1 January ​ since 1 January Currency currency Fair value currency Fair value Maturity date ratio 2023 2022 Participating cross currency swap contracts ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ EUR Contracts ​ 167,000 ​ 259,289 ​ 233,600 ​ 334,517 ​ October 2025 ​ 01:01 ​ (4,216) ​ (12,009) EUR Contracts ​ 38,057 ​ 24,514 ​ 50,711 ​ 88,338 ​ April 2026 ​ 01:01 ​ (192) ​ (288) USD Contracts ​ 124,186 ​ 566,902 ​ 165,478 ​ 924,346 ​ April 2026 ​ 01:01 ​ (672) ​ 16,578 Cross currency swap contracts ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ RMB Contracts ​ 81,162 ​ 309,793 ​ 108,148 ​ 423,372 ​ April 2026 ​ 01:01 ​ 132,184 ​ 121,601 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Interest rate swap contracts ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ USD Contracts ​ 90,135 ​ 96,288 ​ 120,105 ​ 171,129 ​ April 2026 ​ 01:01 ​ - ​ - Derivatives used for hedge accounting ​ ​ 1,256,786 ​ ​ ​ 1,941,702 ​ ​ ​ ​ ​ ​ ​ ​ EUR 191,036 (2022: EUR 269,624) participating cross currency swap contracts includes TL 998,716 (2022: TL 1,967,883) guarantees after the CSA agreement. ​ 34. Derivative financial instruments (continued) Held for trading The notional amount and the fair value of derivatives used held for trading contracts at 31 December 2023 and 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ 31 December 2022 ​ Notional ​ ​ Notional ​ ​ ​ ​ value in ​ ​ ​ ​ ​ value in ​ ​ ​ ​ ​ ​ original ​ Fair ​ ​ ​ original ​ ​ ​ ​ Currency ​ currency ​ value ​ Maturity ​ currency ​ Fair value ​ Maturity Cross currency swap contracts ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ USD Contracts ​ 8,000 ​ 185,107 ​ November 2025 ​ 18,858 ​ 400,871 ​ March 2023 - November 2025 RMB Contracts ​ 19,425 ​ 71,036 ​ April 2026 ​ 25,883 ​ 94,715 ​ April 2026 Currency forward contracts ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ USD Contracts ​ 334,900 ​ (123,348) ​ March 2024 ​ 377,435 ​ 12,643 ​ January 2022 - March 2022 EUR Contracts ​ 10,000 ​ (19,906) ​ January 2024 ​ 26,900 ​ 47,288 ​ February 2023 - April 2023 FX swap contracts ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ USD Contracts ​ 353,972 ​ (148,612) ​ February 2024 ​ 357,451 ​ (6,558) ​ January 2023 RMB Contracts ​ - ​ - ​ - ​ 148,422 ​ 3,071 ​ January 2023 Participating cross currency swap contracts ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ USD Contracts ​ 18,000 ​ 72,504 ​ November 2025 ​ 27,000 ​ 123,664 ​ November 2025 EUR Contracts ​ 40,060 ​ 251,073 ​ April 2026 ​ 53,380 ​ 418,589 ​ April 2026 Interest rate swap contracts ​ ​ ​ ​ ​ ​ ​ ​ USD Contracts ​ 64,655 ​ 23,711 ​ April 2026 ​ 53,380 ​ (1,303) ​ April 2026 TL Contracts ​ 600,000 ​ (17,861) ​ October 2026 ​ - ​ - ​ - Derivatives held for trading ​ ​ ​ 293,704 ​ ​ ​ ​ ​ 1,092,980 ​ ​ ​ 34. Derivative financial instruments (continued) ​ Fair value of derivative instruments and risk management Fair value This section explains the judgments and estimates made in determining the fair values of the financial instruments that are recognized and measured at fair value in the financial statements. To provide an indication of the reliability of the inputs used in determining fair value, the Group has classified its financial instruments into the three levels prescribed under the accounting standards. An explanation of each level is as follows: ● Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date; ● Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or indirectly; and ● Level 3 inputs are unobservable inputs for the asset or liability. ​ ​ ​ ​ ​ ​ ​ Fair Value hierarchy Valuation Techniques a) Participating cross currency swap contracts ​ Level 2 Pricing models based on discounted cash present value of the estimated future cash flows based on observable yield curves and end period FX rates b) FX swap, currency, interest swap and option contracts ​ Level 2 Present value of the estimated future cash flows based on observable yield curves and end period FX rates c) Currency forward contracts ​ Level 2 Forward exchange rates at the balance sheet date ​ In the valuation of participating cross currency swap contracts, the Group uses bid prices in the bid- ask price range that were considered the most appropriate instead of mid prices. Using bid prices instead of mid ranges, has no impact on carried values as of 31 December 2023. (31 December 2022: TL 15,892 lower) ​ 34. Derivative financial instruments (continued) Fair value of derivative instruments and risk management (continued) Fair value (continued) ​ Movements in the participating cross currency swap contracts for the years ended 31 December 2023 and 2022 are stated below, and participating cross currency swap contracts are transferred to level 2 from Level 3 as of 31 December 2023. ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Opening balance 1,889,454 2,839,699 Cash flow effect (2,206,436) (2,203,493) Total gain/loss: ​ ​ Gains recognized in profit or loss 2,275,339 2,362,553 Inflation adjustments ​ (784,075) ​ (1,109,305) Transferred to Level 2 ​ (1,174,282) ​ - Closing balance - ​ 1,889,454 ​ The Group transferred participating cross currency swap contracts from Level 3 to Level 2 hierarchy because the use of bid prices in the bid-ask price ranges in valuation are not considered significant unobservable input anymore, based on market data. As a policy, the Group makes transfers between fair value hierarchy levels at the end of the reporting period. ​ As of 31 December 2023, the Company has no financial assets and liabilities ​ Net off / Offset The Company signed a Credit Support Annex (CSA) against the default risk of parties in respect of a EUR 167,000 participating cross currency swap transaction executed on 15 July 2016 and restructured respectively on 26 May 2017 and 9 August 2018. Additionally, in the 25 June 2019, The Company signed a new CSA to EUR 24,036 participating cross currency swap transaction. As per the CSA, the swap’s current (mark-to-market) value will be determined on the 10th and 24th calendar day of each calendar month, and if the mark-to-market value is positive and exceeds a certain threshold, the bank will be posting cash collateral to the Company which will be equal to an amount exceeding the threshold (i.e. if the mark-to-market value is negative, the Company would be required to post collateral to the bank by an amount exceeding the threshold). With respect to valuations, on a bi-weekly basis, a transfer will take place between the parties only if the mark-to-market value changes by at least EUR 1,000. Following the execution of CSA, the bank transferred to the Company EUR 340,544 as collateral (31 December 2022: TL 11,092,846) which was the amount exceeding the threshold (EUR 10,000) and the Company transferred EUR 309,884 as collateral to the bank (31 December 2022: TL 10,094,130) which was the amount exceeding the threshold (EUR 10,000). The Company clarified this with the derivative assets included in the statement of financial position because it has the legal right to offset the collateral amount TL 998,716 (31 December 2022: 1,967,883) that it recognizes under the borrowings and intends to pay according to the net fair value, this amount was netted from the borrowings and deducted from the derivative instruments in the balance sheet. As of 31 December 2023, if this transaction was not conducted, derivative financial instruments assets, liabilities and borrowings would have been TL 2,870,371 (31 December 2022: TL 5,062,399), TL 181,260 (31 December 2022: TL 5,674) and TL 30,371,295 (31 December 2022: TL 29,519,970) respectively. 34. Fair value of derivative instruments and risk management (continued) Market risk The Group uses various types of derivatives to manage market risks. All such transactions are carried out within the guidelines set by the treasury and risk management department. Generally, the Group seeks to apply hedge accounting to manage volatility in profit or loss. Currency risk The Group’s risk management policy is to hedge its estimated foreign currency exposure in respect of borrowing payments with various maturities at any point in time. The Group uses participating cross currency contracts to hedge its currency risk, mostly with a maturity of over one year from the reporting date. These contracts are generally designated as cash flow hedges. The Company started to apply hedge accounting as of 1 July 2018 for existing participating cross currency swap and cross currency swap transactions in accordance with IFRS 9 hedge accounting requirement. The Group designates the hedge ratio, between the amount of the hedged item and the hedging instrument is 1:1 to hedge its currency risk. The time value of options in participating cross currency swap contracts are included in the designation of the hedging instrument and are separately accounted for as a cost of hedging, which is recognized in equity in a cost of hedging reserve. The Group’s policy is for the critical terms of the participating cross currency contracts to align with the hedged item. The Group determines the existence of an economic relationship between the hedging instruments and hedged item based on the currency, amount and timing of their respective cash flows. The Group assesses whether the derivative designated in each hedging relationship is expected to be and has been effective in offsetting changes in cash flows of the hedged item using the hypothetical derivative method. In these hedge relationships, the main sources of ineffectiveness are; - The effect of the counterparties’ credit risk on the fair value of the swap contracts, which is not part of the hedged risk and associated credit risk considered to be very low at inception in the fair value of the hedged cash flows attributable to the change in exchange rates; - The entire fair value of the derivative contracts including currency basis was designated as the hedging instrument in cash flow hedge. The hypothetical derivative is modelled to exclude the impact of currency basis. The Company’s bank loans are designated as hedging instruments again st the spot foreign exchange rate risk (USD/TL) associated with highly probable electricity sales. In this context, the Group started to apply cash flow hedge accounting effective from 10 September 2021. The amount of loans associated within this scope amounted to USD 10,097 as of 31 December 2023. The after tax foreign exchange gain and loss recognized under “cash flow hedges” in the statement of other comprehensive income of 2022. The Company’s lease liabilities are designated as hedging instruments against the spot foreign exchange rate risk (EUR/TL) associated with highly probable EUR telecommunication revenues. In this context, the Group started to apply cash flow hedge accounting effective from 1 October 2021. The amount of lease liabilities associated within this scope amounted to EUR 9,882 as of 31 December 2023. The after tax foreign exchange gain and loss recognized under “cash flow hedges” in the statement of other comprehensive income of 2022. ​ 34. Fair value of derivative instruments and risk management (continued) Currency risk (continued) The Company designated EUR 320,008 of bank loan, as hedging instruments in order to hedge the foreign currency risk arising from the translation of net assets of the subsidiaries operating in Europe from EUR to Turkish Lira. Foreign exchange gains/losses of the related loans are recognized under equity as “gains/(losses) on net investment hedges” in order to offset the foreign exchange gains/(losses) arising from the translation of the net assets of investments in foreign operations to Turkish Lira. The after tax foreign exchange loss recognized under “hedges of net investments in foreign operation” in the statement of other comprehensive income of 2022 in the scope of net investment hedge amounted to TL (1,161,222) (2022: TL (80,795)) Interest rate risk The Group adopts a policy of ensuring that its interest rate risk exposure is at a fixed rate. This is achieved partly by entering into fixed-rate instruments and partly by borrowing at a floating rate and using cross currency and interest rate swaps as hedges of the variability in cash flows attributable to movements in interest rates. The Group applies a hedge ratio of 1:1. The Group determines the existence of an economic relationship between the hedging instrument and hedged item based on the reference interest rates, tenors, repricing dates and maturities and the notional or par amounts. The Group assesses whether the derivative designated in each hedging relationship is expected to be effective in offsetting changes in cash flows of the hedged item using the hypothetical derivative method. In these hedge relationships, the main sources of ineffectiveness are: - The effect of the counterparties’ credit risk on the fair value of the swap contracts, which is not part of the hedged risk and associated credit risk considered to be very low at inception in the fair value of the hedged cash flows attributable to the change in interest rates; Cash flow sensitivity analysis for variable-rate instruments A reasonable potential change of 100 basis points in interest rates and 10% change in foreign exchange currency at the reporting date would have increased (decreased) equity and profit or loss by the amounts shown below. This analysis assumes that all other variables remain constant. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Profit or Loss ​ Equity, net of tax ​ ​ 100 bp ​ 100 bp ​ 100 bp ​ 100 bp 31 December 2023 increase decrease increase decrease Participating cross currency swap contracts (51,444) ​ 12,874 ​ 555,829 ​ 572,421 Cross currency swap contracts 138,039 ​ 129,023 ​ (7,670) ​ (8,685) Cash Flow sensitivity (net) 86,595 ​ 141,897 ​ 548,159 ​ 563,736 ​ ​ 34. ​ Cash flow sensitivity analysis for variable-rate instruments (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Profit or Loss ​ Equity, net of tax ​ ​ 100 bp ​ 100 bp ​ 100 bp ​ 100 bp 31 December 2022 increase decrease increase decrease Participating cross currency swap contracts (61,841) ​ (41,299) ​ 1,245,373 ​ 1,297,102 Cross currency swap contracts 106,742 ​ 389,418 ​ 389,587 ​ 339,632 Cash Flow sensitivity (net) 44,701 ​ 348,119 ​ 1,639,960 ​ 1,636,734 ​

Financial instruments

Financial instruments	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Financial instruments	35. Credit risk Exposure to credit risk: The carrying amount of financial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date is: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December ​ ​ Notes ​ 2023 ​ 2022 Trade receivables 19 11,251,507 ​ 11,474,491 Contract assets 21 3,293,020 ​ 3,222,952 Receivables from financial services 20 6,435,662 ​ 5,869,089 Cash and cash equivalents (*) 23 49,978,381 ​ 42,775,569 Derivative financial instruments 34 2,044,765 ​ 3,348,871 Other current & non-current assets (**) 17 703,180 ​ 694,136 Financial assets at amortized cost ​ 24 - ​ 1,233,597 Financial assets at fair value through profit or loss ​ 24 ​ 9,411,318 ​ 7,074,565 Financial assets at fair value through other comprehensive income 24 106,023 ​ 3,049,667 Due from related parties ​ 171,373 ​ 125,967 ​ ​ ​ ​ 83,395,229 ​ 78,868,904 (*) Cash in hand is excluded from cash and cash equivalents. (**) Prepaid expenses, VAT receivable, receivable from the Ministry of Transport and Infrastructure of Turkiye and advances given are excluded from other current assets and other non-current assets. ​ 35. Credit risk (continued) Credit quality: The maximum exposure to credit risk for trade receivables, other assets and cash and cash equivalent arising from sales transactions, including those classified as due from related parties at the reporting date by type of customer is: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less ​ Less ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less Than ​ Than 60 ​ Than 90 ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ ​ Other assets at ​ ​ ​ 30 Days Past ​ Days Past ​ Days Past ​ 120 Days ​ 150 Days ​ 3 years Past ​ 4 years ​ 5 years ​ ​ 31 December 2023 (*) Not Due Due Due Due Past Due Past Due Due Past Due Past Due Total Gross Carrying Amount 71,631,176 ​ 834,801 ​ 194,114 ​ 129,960 ​ 94,004 ​ 74,345 ​ 859,148 ​ 293,438 ​ 160,786 ​ 74,271,772 Loss Allowance 79,942 ​ 14,424 ​ 8,940 ​ 6,611 ​ 6,789 ​ 7,294 ​ 184,182 ​ 208,805 ​ 88,238 ​ 605,225 (*) Other Assets includes trade receivables, derivative financial instruments, financial assets, other current and non-current assets, cash and cash equivalent and due from related parties, ​ As of 31 December 2023, the total amount of derivative financial instruments, financial assets, other assets and cash and cash equivalent included in gross carrying amount is TL 58,761,624. TL and out of this total balance TL 58,617,700 is included within “not due” column with a total loss allowance of TL 34,610. Total overdue balance associated with these assets amounts to TL 143,924. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less ​ Less ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less Than ​ Than 60 ​ Than 90 ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ ​ Contract assets at ​ ​ ​ 30 Days Past ​ Days Past ​ Days Past ​ 120 Days ​ 150 Days ​ 3 years Past ​ 4 years ​ 5 years ​ ​ 31 December 2023 Not Due Due Due Due Past Due Past Due Due Past Due Past Due Total Gross Carrying Amount 3,296,409 ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ 3,296,409 Loss Allowance 3,389 ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ 3,389 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less ​ Less ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less Than ​ Than 60 ​ Than 90 ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ ​ Other assets from financial ​ ​ ​ 30 Days Past ​ Days Past ​ Days Past ​ 120 Days ​ 150 Days ​ 3 years Past ​ 4 years ​ 5 years ​ ​ services at 31 December 2023 (**) Not Due Due Due Due Past Due Past Due Due Past Due Past Due Total Gross Carrying Amount 5,869,236 ​ 451,234 ​ 83,488 ​ 21,403 ​ 26,123 ​ 9,133 ​ 113,693 ​ 2,070 ​ 6,234 ​ 6,582,614 Loss Allowance 33,483 ​ 3,480 ​ 1,290 ​ 1,491 ​ 10,315 ​ 4,721 ​ 83,877 ​ 2,063 ​ 6,232 ​ 146,952 (**) Other Assets includes receivables from financial services, ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less ​ Less ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less Than ​ Than 60 ​ Than 90 ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ ​ Other assets at ​ ​ ​ 30 Days Past ​ Days Past ​ Days Past ​ 120 Days ​ 150 Days ​ 3 years Past ​ 4 years ​ 5 years ​ ​ 31 December 2022 (*) Not Due Due Due Due Past Due Past Due Due Past Due Past Due Total Gross Carrying Amount 67,227,170 ​ 620,561 ​ 293,019 ​ 141,299 ​ 119,245 ​ 154,017 ​ 1,358,963 ​ 572,029 ​ 381,413 ​ 70,867,716 Loss Allowance 217,408 ​ 9,277 ​ 9,028 ​ 7,846 ​ 9,679 ​ 12,671 ​ 320,263 ​ 316,400 ​ 188,281 ​ 1,090,853 (*) Other Assets includes trade receivables, derivative financial instruments, financial assets, other current and non-current assets, cash and cash equivalent and due from related parties, ​ 35. Credit risk (continued) Credit quality: (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less ​ Less ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less Than ​ Than 60 ​ Than 90 ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ ​ Contract assets at ​ ​ ​ 30 Days Past ​ Days Past ​ Days Past ​ 120 Days ​ 150 Days ​ 3 years Past ​ 4 years ​ 5 years ​ ​ 31 December 2022 Not Due Due Due Due Past Due Past Due Due Past Due Past Due Total Gross Carrying Amount 3,235,056 ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ 3,235,056 Loss Allowance 12,104 ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ 12,104 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less ​ Less ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less Than ​ Than 60 ​ Than 90 ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ ​ Other assets from financial services at ​ ​ ​ 30 Days Past ​ Days Past ​ Days Past ​ 120 Days ​ 150 Days ​ 3 years Past ​ 4 years ​ 5 years ​ ​ 31 December 2022 (**) Not Due Due Due Due Past Due Past Due Due Past Due Past Due Total Gross Carrying Amount 5,478,565 ​ 297,465 ​ 52,668 ​ 20,849 ​ 28,344 ​ 11,305 ​ 115,498 ​ 3,627 ​ 8,927 ​ 6,017,248 Loss Allowance 33,009 ​ 2,969 ​ 603 ​ 323 ​ 11,610 ​ 5,938 ​ 81,167 ​ 3,612 ​ 8,928 ​ 148,159 (**) Other Assets includes receivables from financial services. Impairment losses Movements in the provision for trade receivables, contract assets, other assets and due from related parties are as follows: ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ Contract Assets Other Assets Opening balance 12,104 ​ 1,090,853 Provision for impairment recognized during the year 4,942 ​ 1,194,467 Amounts collected - ​ (291,843) Receivables written off during the year as uncollectible - ​ (952,307) Assets held for sale ​ ​ (89,251) Effect of changes in exchange rates ​ ​ ​ 72,226 Inflation adjustment ​ (13,657) ​ (418,920) Closing balance 3,389 ​ 605,225 ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2022 ​ Contract Assets Other Assets Opening balance 16,893 ​ 1,725,936 Provision for impairment recognized during the year 2,123 ​ 1,006,101 Amounts collected - ​ (383,034) Receivables written off during the year as uncollectible - ​ (654,365) Effect of changes in exchange rates - ​ 40,674 Inflation adjustment ​ (6,912) ​ (644,459) Closing balance 12,104 1,090,853 ​ ​ 35. Impairment losses (continued) Movements in the provision for impairment of receivables from financial services are as follows: ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Opening balance 148,159 ​ 249,272 Provision for impairment recognized during the year 161,574 ​ 169,873 Amounts collected (83,591) ​ (113,112) Receivables transferred with receivables transfer contract (*) (6,755) ​ (60,942) Inflation adjustment ​ (72,435) ​ (96,932) Closing balance 146,952 ​ 148,159 (*) Turkcell Finansman signed a transfer of claim agreement with a debt management company to transfer some of its doubtful receivables stemming from the years 2016 and 2022. Transferred doubtful receivables comprise of balances for which Turkcell Finansman initiated legal proceedings. ​ Liquidity risk The table below analyses the Group’s financial liabilities by considering relevant maturity groupings based on their contractual maturities for: - all non-derivative financial liabilities, and - gross settled derivative financial instruments for which contractual maturities are essential for an understanding of the timing of the cash flows, ​ ​ 35. Liquidity risk (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 31 December 2022 ​ ​ Carrying ​ Contractual ​ 6 months ​ 6-12 ​ 1-2 ​ 2-5 ​ More than 5 ​ Carrying ​ Contractual ​ 6 months ​ 6-12 ​ 1-2 ​ 2-5 ​ More than 5 ​ Amount cash flows or less Months years years Years Amount cash flows or less months years years Years Non-derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Secured bank loans 4,724,253 ​ (6,237,895) ​ (1,147,106) ​ (436,679) ​ (852,531) ​ (2,356,083) ​ (1,445,496) ​ 5,168,709 ​ (5,974,716) ​ (1,015,215) ​ (400,352) ​ (783,620) ​ (2,171,728) ​ (1,603,801) Unsecured bank loans 45,064,412 ​ (49,785,432) ​ (13,743,381) ​ (7,383,064) ​ (11,507,099) ​ (17,151,888) ​ - ​ 47,000,370 ​ (51,443,715) ​ (14,624,311) ​ (8,071,932) ​ (7,441,277) ​ (18,517,855) ​ (2,788,340) Debt securities issued 31,867,956 ​ (37,314,608) ​ (4,408,598) ​ (818,467) ​ (15,436,413) ​ (16,651,130) ​ - ​ 31,534,111 ​ (38,976,944) ​ (2,824,636) ​ (856,600) ​ (1,713,198) ​ (17,921,121) ​ (15,661,389) Lease liabilities 2,427,588 ​ (4,225,712) ​ (669,746) ​ (544,316) ​ (693,147) ​ (1,292,253) ​ (1,026,250) ​ 5,034,195 ​ (8,545,826) ​ (1,273,149) ​ (960,925) ​ (1,513,561) ​ (2,403,083) ​ (2,395,108) Trade and other payables (*) 13,785,953 ​ (13,840,042) ​ (12,622,496) ​ - ​ (990,527) ​ - ​ (227,019) ​ 11,423,268 ​ (11,918,822) ​ (11,681,227) ​ - ​ - ​ - ​ (237,595) Due to related parties 590,785 ​ (852,565) ​ (814,228) ​ - ​ (38,337) ​ - ​ - ​ 399,156 ​ (551,742) ​ (551,742) ​ - ​ - ​ - ​ - Consideration payable in relation to acquisition of BeST and Boyut Enerji (Note 27) 1,027,057 ​ (2,958,394) ​ - ​ - ​ - ​ (302,210) ​ (2,656,184) ​ 1,098,399 ​ (3,096,343) ​ - ​ - ​ (15,370) ​ (179,204) ​ (2,901,769) Derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Participating Cross Currency Swap and FX swap contracts 354,370 ​ (180,189) ​ 293,138 ​ (54,216) ​ (160,366) ​ (258,745) ​ - ​ 248,682 ​ 575,387 ​ 111,291 ​ 103,870 ​ 157,201 ​ 203,595 ​ (570) Buy - ​ (24,379,548) ​ (22,325,369) ​ (191,680) ​ (351,830) ​ (1,510,669) ​ - ​ - ​ (18,318,639) ​ (17,168,992) ​ (1,549,824) ​ 192,527 ​ 222,079 ​ (14,429) Sell - ​ 24,199,359 ​ 22,618,507 ​ 137,464 ​ 191,464 ​ 1,251,924 ​ - ​ - ​ 18,894,026 ​ 17,280,283 ​ 1,653,694 ​ (35,326) ​ (18,484) ​ 13,859 TOTAL 99,842,374 ​ (115,394,837) ​ (33,112,417) ​ (9,236,742) ​ (29,692,994) ​ (37,997,735) ​ (5,354,949) ​ 101,906,890 ​ (119,932,721) ​ (31,858,989) ​ (10,185,939) ​ (11,309,825) ​ (40,989,396) ​ (25,588,572) (*) Advances received, license fee accruals, taxes and withholding taxes payable are excluded from trade and other payables. ​ 35. Foreign exchange risk The Group’s exposure to foreign exchange risk at the end of the reporting period, based on notional amounts, was as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ USD EUR RMB Foreign currency denominated assets ​ ​ ​ ​ ​ Other non-current assets 69 ​ 11 ​ - Financial asset at fair value through other comprehensive income 156,278 ​ 75,622 ​ - Due from related parties - current 1,059 ​ - ​ - Trade receivables and contract assets 11,566 ​ 15,857 ​ - Other current assets 2,340 ​ 3,184 ​ 56 Cash and cash equivalents 534,318 ​ 639,362 ​ 257,156 ​ ​ 705,630 ​ 734,036 ​ 257,212 Foreign currency denominated liabilities ​ ​ ​ ​ ​ Loans and borrowings - non-current (234,458) ​ (631,844) ​ (473,134) Debt securities issued - non-current (911,923) ​ - ​ - Lease obligations - non-current (1,063) ​ (9,425) ​ - Other non-current liabilities (34,889) ​ - ​ - Loans and borrowings - current (85,119) ​ (201,955) ​ (75,635) Debt securities issued - current (53,853) ​ - ​ - Lease obligations - current (103) ​ (3,097) ​ - Other current liabilities ​ (848) ​ (2,160) ​ - Trade and other payables - current (134,540) ​ (87,414) ​ (323,677) Due to related parties (5,870) ​ - ​ - ​ ​ (1,462,666) ​ (935,895) ​ (872,446) ​ ​ ​ ​ ​ ​ ​ Financial liabilities defined as hedging instruments 10,097 ​ 329,890 ​ - Exposure related to derivative instruments ​ ​ ​ ​ ​ Participating cross currency swap and FX swap contracts 361,971 ​ (325,000) ​ 100,586 Currency forward contracts ​ 601,360 ​ 10,000 ​ - Net exposure 216,392 ​ (186,969) ​ (514,648) ​ ​ 35. Financial instruments (continued) Foreign exchange risk (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2022 ​ USD EUR RMB Foreign currency denominated assets Other non-current assets 69 ​ 11 ​ - Financial asset at fair value through other comprehensive income 167,157 ​ 115,995 ​ - Due from related parties - current 71 ​ - ​ - Trade receivables and contract assets 25,125 ​ 22,977 ​ - Other current assets 14,580 ​ 6,455 ​ 9,057 Cash and cash equivalents 393,932 ​ 557,380 ​ 194,430 ​ 600,934 ​ 702,818 ​ 203,487 Foreign currency denominated liabilities ​ ​ ​ ​ ​ Loans and borrowings - non-current (275,615) ​ (565,765) ​ (404,695) Debt securities issued - non-current (909,499) ​ - ​ - Lease obligations - non-current (1,210) ​ (12,474) ​ - Other non-current liabilities (35,476) ​ - ​ - Loans and borrowings - current (94,765) ​ (180,091) ​ (149,310) Debt securities issued - current (53,862) ​ - ​ - Lease obligations - current (3,076) ​ (3,060) ​ - Other current liabilities ​ (886) ​ (5,156) ​ - Trade and other payables - current (109,401) ​ (17,514) ​ (369,627) ​ (1,483,790) ​ (784,060) ​ (923,632) ​ ​ ​ ​ ​ ​ Financial liabilities defined as hedging instruments 13,763 ​ 302,482 ​ - Exposure related to derivative instruments ​ ​ ​ ​ ​ Participating cross currency swap and FX swap contracts 376,307 ​ (355,000) ​ 282,453 Currency forward contracts ​ 539,263 ​ (150) ​ - Net exposure 46,477 ​ (133,910) ​ (437,692) ​ ​ 35. Financial instruments (continued) Exposure to currency risk Sensitivity analysis The basis for the sensitivity analysis to measure foreign exchange risk is an aggregate corporate-level currency exposure. The aggregate foreign exchange exposure is composed of all assets and liabilities denominated in foreign currencies; the analysis excludes net foreign currency investments. A 10% strengthening/weakening of the TL, UAH, BYN, EUR against the following currencies as at 31 December 2023 and 31 December 2022 would have increased/(decreased) profit or loss before by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ ​ Profit/(Loss) ​ Equity ​ Appreciation of Depreciation of Appreciation of Depreciation of Sensitivity analysis ​ foreign currency ​ foreign currency ​ foreign currency ​ foreign currency ​ ​ ​ ​ ​ ​ ​ ​ ​ 1- USD net asset/liability 632,650 ​ (632,650) ​ - ​ - 2- Hedged portion of USD risk (-) - ​ - ​ (29,724) ​ 29,724 3- USD net effect (1+2) 632,650 ​ (632,650) ​ (29,724) ​ 29,724 ​ ​ ​ ​ ​ ​ ​ ​ ​ 4- EUR net asset/liability (611,666) ​ 611,666 ​ - ​ - 5- Hedged portion of EUR risk (-) - ​ - ​ (32,190) ​ 32,190 6- EUR net effect (4+5) (611,666) ​ 611,666 ​ (32,190) ​ 32,190 ​ ​ ​ ​ ​ ​ ​ ​ ​ 7- Other foreign currency net asset/liability (RMB) (212,097) ​ 212,097 ​ - ​ - 8- Hedged portion of other foreign currency risk (-) (RMB) - ​ - ​ 1,477 ​ (1,477) 9- Other foreign currency net effect (7+8) (212,097) ​ 212,097 ​ 1,477 ​ (1,477) Total (3+6+9) (191,113) ​ 191,113 ​ (60,437) ​ 60,437 ​ ​ 35. Financial instruments (continued) Exposure to currency risk (continued) Sensitivity analysis (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2022 ​ ​ Profit/(Loss) ​ Equity ​ Appreciation of Depreciation of Appreciation of Depreciation of Sensitivity analysis ​ foreign currency ​ foreign currency ​ foreign currency ​ foreign currency ​ ​ ​ ​ ​ ​ ​ ​ ​ 1- USD net asset/liability 143,194 ​ (143,194) ​ - ​ - 2- Hedged portion of USD risk (-) - ​ - ​ (41,745) ​ 41,745 3- USD net effect (1+2) 143,194 ​ (143,194) ​ (41,745) ​ 41,745 ​ ​ ​ ​ ​ ​ ​ ​ ​ 4- EUR net asset/liability (439,858) ​ 439,858 ​ - ​ - 5- Hedged portion of EUR risk (-) - ​ - ​ (42,380) ​ 42,380 6- EUR net effect (4+5) (439,858) ​ 439,858 ​ (42,380) ​ 42,380 ​ ​ ​ ​ ​ ​ ​ ​ ​ 7- Other foreign currency net asset/liability (RMB) (193,324) ​ 193,324 ​ - ​ - 8- Hedged portion of other foreign currency risk (-) (RMB) - ​ - ​ 2,636 ​ (2,636) 9- Other foreign currency net effect (7+8) (193,324) ​ 193,324 ​ 2,636 ​ (2,636) Total (3+6+9) (489,988) ​ 489,988 ​ (81,488) ​ 81,488 ​ Interest rate risk As at 31 December 2023 and 2022 the interest rate profile of the Group’s variable rate interest-bearing financial instruments are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ 31 December 2022 ​ ​ Effective ​ Effective ​ ​ ​ ​ Interest ​ Carrying ​ interest ​ Carrying ​ ​ Note ​ Rate ​ Amount ​ rate ​ Amount Variable rate instruments USD floating rate loans 28 3.9 % (5,334,924) 3.2 % (7,637,455) EUR floating rate loans 28 2.1 % (25,815,920) 2.2 % (22,530,691) ​ ​ 35. Interest rate risk (continued) Sensitivity analysis Cash flow sensitivity analysis for variable rate instruments: An increase/decrease of interest rates by 100 basis points would have (decreased)/increased equity and profit or loss by the amounts shown below. This analysis assumes that all other variables, in particular foreign exchange rates, remain constant. The analysis is performed on the same basis at 31 December 2023 and 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Profit or (loss) ​ Equity ​ 100 bps 100 bps 100 bps 100 bps ​ ​ increase ​ decrease ​ increase ​ decrease 31 December 2023 ​ ​ ​ Variable rate instruments (financial liability) ​ (1,884,039) ​ 1,884,039 ​ - ​ - Cash flow sensitivity (net) ​ (1,884,039) ​ 1,884,039 ​ - ​ - 31 December 2022 ​ ​ ​ ​ ​ ​ ​ ​ Variable rate instruments (financial liability) ​ (519,385) ​ 519,385 ​ - ​ - Cash flow sensitivity (net) ​ (519,385) ​ 519,385 ​ - ​ - ​ Fair value As of 31 December 2023 and 2022, the Group’s does not have financial assets or financial liabilities that are measured at fair value using unobservable inputs within level 3. Changes in the consideration payable in relation to acquisition of BeST for the year ended 31 December 2022 stated below: ​ ​ ​ ​ ​ 31 December ​ ​ 2022 Opening balance ​ 2,052,399 Losses recognized in profit or loss ​ (1,249,409) Inflation adjustment ​ (802,990) Closing balance ​ - ​ ​ 35. Financial assets: Carrying values of a significant portion of financial assets do not differ significantly from their fair values due to their short-term nature. Fair values of financial assets are presented in Note 24. Financial liabilities: As at 31 December 2023 and 31 December 2022; for the majority of the borrowings, the fair values are not materially different to their carrying amounts since the interest payable on those borrowings is either close to current market rates or the borrowings are of a short-term nature. ​ The carrying amounts and fair values of non-current borrowings and current portion of non-current borrowings are as follows: ​ ​ ​ ​ ​ ​ ​ Carrying Fair As at 31 December 2023: ​ amount ​ value Bank loans ​ 6,407,576 ​ 6,259,574 Debt securities ​ 28,430,710 ​ 27,828,939 ​ ​ ​ ​ ​ ​ ​ Carrying Fair As at 31 December 2022: ​ amount ​ value Bank loans 7,790,192 ​ 7,329,462 Debt securities ​ 29,680,889 ​ 27,307,857 ​ Fair value of cash and cash equivalents and debt securities issued are classified as level 1 and fair value of other financial assets and liabilities are classified as level 2.

Guarantees and purchase obligat

Guarantees and purchase obligations	12 Months Ended
	Dec. 31, 2023
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Guarantees and purchase obligations	36. At 31 December 2023, outstanding purchase commitments with respect to property, plant and equipment, inventory, advertising and sponsorship amount to TL 5,059,847 (31 December 2022: TL 6,471,418). Payments for these commitments will be made within 4 years. The Group is contingently liable in respect of letters of guarantee obtained from banks and given to public institutions and private entities, and financial guarantees provided to subsidiaries amounting to TL 17,891,113 at 31 December 2023 (31 December 2022: TL 16,187,804). BeST has an investment commitment that covers the years 2022-2032 with a total investment amount of not less than USD 100,000 equivalent to TL 2,943,820 as of 31 December 2023, in accordance with the agreement which is signed between the Republic of Belarus, BeST and the Company on 30 November 2022. As of 31 December 2023, the remaining investment commitment is amounting to USD 93,376 (TL equivalent of 2,748,824). The Company has no resale commitment regarding to reverse repo receivables as of 31 December 2023 (31 December 2022: 6,103,453).

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
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Commitments and Contingencies	37. The amounts related to the investigations and lawsuits shared below are disclosed at their nominal values as of December 31, 2023. Disputes on Special Communication Tax Restructuring Act Compensation Lawsuit regarding the SCT for the term 2011 The Large Taxpayers Office levied Special Communication Tax (SCT) and tax penalty on the Company for the term 2011. The Company filed application for restructuring the tax assessment as per Law no. 6736, but the application was rejected. The Company filed a lawsuit for the cancellation of aforementioned rejection act, and the case was finalized in favor of the Company. Afterwards, the Company, filed a lawsuit for the collection of TL 47,405 principal and TL 36,000 damage accrued with a deferment interest. The Court decided to return TL 47,269 principal receivable together with the deferred interest to be calculated as of the collection date. Regional Administrative Court rejected the appeal requests. The lawsuit is ongoing in the appeal stage. Disputes regarding the Law on the Protection of Competition The Competition Board decided to apply administrative fine on the Company amounting to TL 91,942, on the ground that the Company violated Article 6 of Law No. 4054, but not violated Article 4, due to its actions in the distribution network. The Company filed a lawsuit for the cancellation of the Board decision regarding the parts against itself and the case which was investigated by the first instance court and the appeal was finalized against it. The Company made an individual application to the Constitutional Court, against the respective decision within due time. The Constitutional Court process is pending. Also, the Large Taxpayers Office issued a payment order regarding the aforementioned administrative fine. The Company filed a lawsuit for the cancellation of the payment order but that case also was finalized against the Company. TL 47,780 part of the administrative fine amounting to 91,942 TL has been deducted from the receivables that the Company has earned due to application for restructuring the 2011 SCT assessment within the scope of Law No. 6736 in 2021. The remaining TL 44,162 part of the administrative fine was paid in April 2022 and all these payments are charged to expense during prior years. 37. Commitments and Contingencies (continued) Disputes regarding the Law on the Protection of Competition (continued) On the other hand, three private companies filed a lawsuit against the Company in relation with this case claiming in total of TL 112,084 together with up to three times of the loss amount to be determined by the court for its material damages by reserving its rights for surpluses allegedly. Among these cases, in the case filed for the compensation of total TL 110,484 material damages together with compensation amounting to three times of the damage and interest, the first instance court decided to reject the case in favor of the Company. The Regional Court of Justice decided to revoke the decision of the first instance court, stating that a new decision should be made after the procedural actions within the scope of the file were re-executed and the expert report was received. After the annulment decision, the court partially accepted the case and ruled reimbursement of TL 215,555 (three times of the actual damage of TL 71,851). As a result of the appeal, which made by the both parties, examination made by the Regional Court of Appeal, the Company’s appeal request was accepted and the decision of the first instance court was revoked. The file was returned to the first instance court for a re-decision within the scope of the removal decision. In line with the objections of the parties, the court decided to obtain an additional expert report from the same expert committee in the file. The expert additional report has been submitted to the file. The company objected to the both reports in due time. Case is pending. Among these cases, in the case filed for the compensation of total TL 500 material damages together with compensation amounting to three times of the damage and interest, the expert report has been submitted to its file, and the court decided to obtain an expert report from a new expert committee in accordance with both parties objections, The expert review is still ongoing. The other case is also pending. On the other hand, a lawsuit was filed by a third party, for the cancellation of the part of the aforementioned Competition Board decision, regarding the rejection of the claims that the Company did not violated Article 4 of the Law. The Council of State cancelled this part of the aforementioned Competition Board decision. Thereafter Competition Board launched a new investigation and as a result of it the Competition Board decided to apply additional administrative fine amounting to TL 91,942 on the Company for 2019. Afterwards, The Competition Authority accepted some of the objections of the Company and reduced the administrative fine to TL 61,294 with its decision. The aforementioned fine amounting to TL 61,294 was paid (and charged to expense) with a discount, at the amount of TL 45,971. Then, a lawsuit was filed on for cancellation of the aforementioned administrative fine. A decision was made against the Company at the first instance and appeal stages. The appeal process is pending. Disputes regarding the Law on the Protection of Competition – Investigation on gentleman’s agreements for the labour market On 7 May 2023, the Company received the Investigation Report concerning an inquiry by the Competition Authority to determine if there has been a breach of Article 4 of Law No. 4054 on the Protection of Competition, regarding any gentlemen’s agreements for the labor market. The report, which includes the viewpoints and findings of the Investigation Panel is non-binding and doesn’t predetermine the Competition Board’s final decision. The Company has already submitted its second written pleas addressing the findings noted in the Investigation Report to the Authority. Subsequently, a verbal defense meeting was held on 13 February 2024. The short decision was notified and the Competition Board decided to impose an administrative fine of TL 57,301 The Company’s payment obligation will arise after the reasoned decision of the Competition Board is written and notified to the Company. ​ 37. Commitments and Contingencies (continued) ICTA Investigation Regarding the R&D Obligations The ICTA has initiated various investigations and may initiate new investigations to examine whether the obligations arising from the relevant legislation regarding the procurement of a certain portion of the investments related to the electronic communication network and communication services from suppliers with R&D centers in Turkey, a certain portion from products manufactured in Turkey by SMEs established to develop products/systems in Turkey, and a certain portion from products determined to be domestic goods certified are fulfilled. As a result of the first investigations on the subject, ICTA decided to impose a total administrative fine of 49,170 TL for the 2013-2016/2016-2017 reporting periods. The aforementioned administrative fines were paid in 2021 with a discount of TL 36,877 (1/4) by taking advantage of the early payment discount, but several lawsuits were filed for the cancellation of the fines. All of the lawsuits were finalized against the Company at the first instance court, but the Company appealed within the time limit. For the following period between 27 October 2017-26 October 2018, the ICTA initiated an investigation to examine whether the obligations regarding R&D, SME and/or domestic goods investments, R&D Center, R&D Projects and SMEs were fulfilled and as a result of this investigation, the ICTA decided to impose a total administrative fine of TL 46,317 on the Company. The decision was notified to the Company and the administrative fine was paid in due time (31 January 2024) as TL 34,738 (with 1/4 discount) by taking advantage of the early payment discount. In addition, an application has been made to the ICTA for the revocation of the decision. In addition, ICTA initiated an investigation on The Company for the periods 27 October 2019-26 October 2020 (5th Period) and 27 October 2020-26 October 2021 (6th Period) in order to examine whether the obligations regarding R&D, SME and/or domestic goods investment obligations and criteria for SMEs in the 3G Concession Agreement and 4.5G Authorisation Certificate have been fulfilled. The ICTA also decided to conduct the said inspection by merging it with the inspection previously initiated for 27 October 2018-26 October 2019 (4th Period). The information and documents requested within the scope of the investigation were submitted to the ICTA. Subsequently, penalty evaluations were made in the Investigation Report prepared by the Supervisory Board. Our written defenses regarding the Investigation Report were submitted to the ICTA on 19 January 2023. Within the scope of the investigation, a verbal defense meeting was held on 13 June 2023. ICTA - Investigation on 3G and 4.5G Service Quality Obligations ICTA initiated an investigation to examine whether the 2018 Q4 – 2019 Q3 term notifications meet the criteria and target values defined in the service quality legislation and whether or not obligations about the service quality criteria which is set in the IMT Certificate of Authority have been fulfilled. As a result of the investigation ICTA has decided to impose an administrative fine of TL 3,622 to the Company. The administrative fine notified to the Company on 20 January 2022 and was paid on 17 March 2022 as TL 2,716 with taking on the account the early payment discount (1/4). After notification of the Board Decision to the Company, the Company applied to ICTA with the demand of withdraw of the Board Decision. The application of the Company was tacitly rejected by ICTA. The Company filed five separate lawsuits in total for the cancellation of the related transactions and administrative fines. The cases are pending. The investigation process of a similar issue regarding Turkcell is currently ongoing. ​ 37. Commitments and Contingencies (continued) ICTA – Inspection on Service Quality (2020 Q2) ICTA initiated an investigation due to exceeding the target value determined for “Call Failure Rate” and “Call Blocking Rate” criteria. As a result of the investigation ICTA has decided to impose an administrative fine of TL 568 to the Company. The administrative fine notified to the Company on 20 January 2022 and was paid on 17 March 2022 as TL 426 with taking on the account the early payment discount (1/4). After notification of the Board Decision to the Company, the Company applied to ICTA with the demand of withdraw of the Board Decision. The application of the Company was tacitly rejected by ICTA. The Company filed a lawsuit for the cancellation of the related transaction and administrative fine. The Court rejected the case. The Company appealed the decision before Regional Administrative Court in due time. The Regional Administrative Court rejected the appeal request. The Company appealed the decision in due time. The appeal process is pending. The investigation processes of Turkcell 3N Mobile Service Quality (3rd and 4th Term of 2020) and 3N Mobile Service Quality (1st and 3rd Term of 2021) which are similar to this investigation is currently ongoing. Refunds Investigation As a result of the investigation initiated to examine the compliance of the activities carried out within the scope of the Board Decisions dated 01 March 2018 and numbered 2018/DK-THD/58(Board Decision on Refunds to Subscribers), dated 12 April 2018 and numbered 2018/DK-THD/116(Refund/Use of Remaining Amount on Prepaid Lines) and dated 16 April 2018 and numbered 2018/DK-THD/123(Transferring Non-refundable Amounts on Prepaid Lines as Universal Service Contribution), (i) The ICTA has decided that the unpaid TL 412 will be transferred to the Ministry, along with the late fee from April 14, 2020 and inform the ICTA about this transfer. (ii) The ICTA has decided to transfer the TL 161 that could not be refunded to subscribers regarding the period between 27 April 2017-31 May 2018, which were not fully paid to the Ministry. The ICTA has also decided to transfer the refund amounts related to the period between 1 April 2010-27 April 2017 -along with the late fee from July 28, 2020- and to inform the ICTA about this matter. (iii) The ICTA has decided to impose an administrative fine of TL 5,680 in total. The fine, which was notified to the Company on 2 January 2023, was paid as TL 4,260 (1/4 discounted) on 31 January 2023 by taking advantage of the early payment discount. Additionally, an application (İYUK 11) was made to the ICTA with request for re-evalutaion and revocation of the decison and tacitly rejected by not responding in due time by ICTA. The Company filed two separate lawsuits for the cancellation of the related transaction and administrative fine. The cases are pending. On the other hand, the amount stated to have been underpaid in the Board Decision was deposited to the Ministry’s account with reservation on 18 May 2023 with a total amount of 98,333 TL together with default interest and the ICTA was informed about the payment. The investigation processes of the Turkcell and Superonline Refunds Investigations and Turkcell Refund Investigation Regarding Prepaid Lines which are similar to this investigation is currently ongoing. ​ 37. Commitments and Contingencies (continued) Sub-Agency/Dealership Investigation As a result of examinations carried out by the ICTA due to large number of complaints from consumers who were victimized by being called illegally, the ICTA started an investigation to determine whether sub-dealers were used. As a result of the investigation, the ICTA decided to impose a TL 834 administrative fine on the Company. Additionally, an application (IYUK 11) was made to the ICTA with request for re-evaluation and revocation of the decision and tacitly rejected by not responding in due time by ICTA. The Company filed a lawsuit for the cancellation of the related transaction and administrative fine. The Court rejected the case. The Company appealed the decision before Regional Administrative Court in due time. The Regional Administrative Court rejected the appeal request. The Company will appeal the decision in due time. Fizy Service Investigation The ICTA initiated an investigation to examine the «Fizy» Service, in the scope of service delivery, the information given to the consumers, the purchasing methods and the complaints selected as examples. As a result of the investigation; (i) the ICTA has decided to impose an administrative fine of TL 1,682 on the Company, (ii) the ICTA has decided to give a warning to the Company due to the implementation of the double opt-out method in the cancellation process of consumers, (iii) the ICTA has also decided that the additional amounts reflected to subscribers due to the aforementioned violations will be refunded to consumers within the framework of the relevant legislation. The fine, which was notified to the Company on 26 January 2023, paid as TL 1,262 (1/4 discounted) on 24 February 2023 by taking advantage of the early payment discount. Additionally, an application (IYUK 11) has been made to the ICTA with request for re-evaluation and revocation of the decision. In addition, the amount to be refunded under the aforementioned Board Decision is calculated as TL 3,036 and refund transactions were completed. Investigation Regarding the Subscription Agreements (Anonymous Lines) The ICTA initiated an investigation to examine whether the obligations regarding the establishment and implementation of subscription agreements and open lines were fulfilled and as a result of this investigation, the ICTA decided to impose an administrative fine of TL 99,132 on the Company. The decision was notified to the Company and the administrative fine was paid in due time (31 January 2024) as TL 74,349 (with 1/4 discount) by taking advantage of the early payment discount. In addition, an application has been made to the ICTA for the revocation of the decision. In regard to Turkcell; although the legislative provisions of the same nature regarding subscription agreements are not examined, the examination process of open lines, subscription agreements and number portability investigation, in which the establishment of the subscription agreement is also examined, is currently ongoing. The examination process of a similar investigation about Superonline subscription agreements is also ongoing. Investigation on Value Added Services The ICTA initiated an investigation to examine whether the obligations imposed by the Board Decision No. 2016/DK-THD/496 and the “Procedures and Principles Regarding the Protection of Consumer Rights in the Execution of Value Added Electronic Communication Services” have been fulfilled. As a result of this investigation, the Company was imposed an administrative fine amounting to TL 9,476 and it was decided to refund the overcharges collected from the subscribers after 30 June 2017, the effective date of the Procedures and Principles Regarding Value Added Service, to the subscribers within the framework of the relevant legislation and the Procedures and Principles to be Applied in within the framework of the relevant legislation and the Procedures and Principles to be Applied in Refunds to Subscribers approved by the Board Decision No. 2018/DK-THD/57. The decision was notified to the Company and the administrative fine was paid in due time (31 January 2024) as TL 7,107 (with 1/4 discount) by taking advantage of the early payment discount. 37. Commitments and Contingencies (continued) Investigation on Value Added Services (continued) In addition, an application was made to the ICTA for the revocation of the decision and the correction of the mistake in the refund paragraph. As a result of the application, the ICTA has corrected the mistake in the decision and notified that the said refunds must be made to the subscribers within the framework of the Procedures and Principles to be Applied in Refunds to Subscribers approved by the Board Decision No. 2018/DK-THD/57. The relevant teams are calculating the amount to be refunded within the scope of the Board Decision. Investigation on Number Portability The ICTA initiated an investigation to examine whether the obligations under the Number Portability Regulation were fulfilled after February 2018 and as a result of this audit the ICTA decided to impose an administrative fine of TL 894 on the Company. The decision was notified to the Company and the administrative fine was paid in due time (31 January 2024) as TL 670 (with 1/4 discount) by taking advantage of the early payment discount. Inspection on SimCard Change The ICTA initiated an investigation to examine whether the obligations imposed by the Board Decision No. 445 were fulfilled or not, as it was also the subject of a file of Gaziosmanpaşa Chief Public Prosecutor’s Office, and as a result of this investigation, the ICTA decided to impose a total administrative fine of TL 375 on the Company. The decision was notified to the Company and the administrative fine was paid in due time (31 January 2024) as TL 281 (with 1/4 discount) by taking advantage of the early payment discount. ICTA – Facility Sharing Investigation Within the scope of the investigation initiated by the ICTA on Superonline in order to examine the compliance of the works and transactions carried out in the processes from the submission to the finalisation of the facility sharing request starting from the January 2020 period with the relevant legislation, some penalty assessments were included in the Investigation Report prepared by the Supervisory Board. The written defenses regarding the Investigation Report were submitted to the ICTA on 2 June 2023. ICTA – Investigation of Committed Subscriptions Within the scope of the investigation initiated by the ICTA on The Company in order to examine whether the obligations stipulated in the Regulation on Consumer Rights in the Electronic Communications Sector and other relevant legislation regarding committed subscriptions have been fulfilled or not, the Investigation Report prepared by the Supervisory Board has been notified. It is assessed that administrative fines may be imposed for 9 different violations and for 6 of these determinations, all amounts unfairly collected from the subscribers should be refunded to the subscribers within the scope of the relevant legislation. The written defenses regarding the Investigation Report were submitted to the ICTA on 22 January 2024. ICTA – Investigation on Idendity Verification Regulation Within the scope of the investigations initiated by the ICTA separately for Turkcell and Superonline due to the fact that the subscription process applied by The Companies for the purpose of verifying the identity of the applicant for the types of transactions in the electronic communications sector within the scope of the Identity Verification Regulation (IVR) is not in compliance with the procedures in the IVR 37. Commitments and Contingencies (continued) ICTA – Investigation on Idendity Verification Regulation (continued) It was assessed that an administrative fine of 12% could be imposed on Turkcell and Superonline within the scope of four separate violations within the scope of the relevant legislation due to the violation of the face-to-face identification verification provisions and the recording of some biometric data such during the tablet signature process in violation of the Identity Verification Regulation. On the other hand, the ICTA has also stated that may be take necessary measures for the scope of provision “...national security, public order or the proper execution of public service and the implementation of the provisions introduced by laws, to take over the facilities in return for compensation, when necessary, to cancel the authorisation granted in case of non-payment of the authorisation fee within the specified period or in case of gross negligence.”. The Company’s written defenses were submitted to the ICTA on 11 March 2024. Other ongoing lawsuits and tax investigations Probability of an outflow of resources embodying economic benefits for 2018 and 2019 fiscal years with regards to notification of Information and Communication Technologies Authority for radio fee related to 2018 fiscal year was considered by the Company management. In this respect, TL 128,429 was paid in November 2019 by reserving the right to take legal actions and legal actions were taken for 2018 fiscal year. The Court rejected the cases. The Company appealed the decisions before the Regional Administrative Court. The Regional Administrative Court rejected the appeal request. The Company appealed the decision in due time. The appeal process is pending. On the other hand, additional TL 13,465 for December 2018 was paid with reservation on 29 January 2021 with regards to notification of Information and Communication Technologies Authority for the same reason. On the other hand, mobile payment services provided by Turkcell Ödeme were investigated within the scope of the Law No. 6493 and secondary legislation issued pursuant to this Law. As a result of the investigation, an administrative fine was imposed on Turkcell Ödeme in the amount of TL 18,763. Turkcell Ödeme filed a lawsuit for the cancellation of the aforementioned administrative fine. The hearing was held on 30 December 2020 in this case. The Court decided to accept the case in favor of the Company and cancelled the administrative fine subject to the case. The defendant appealed the decision before the Regional Administrative Court. The Company replied this appeal request in due time. As a result of the appeal examination made by the Regional Court of Appeal, the defendant’s appeal request was accepted and the decision of the first instance court was revoked. Within the scope of the Law No. 7440 on the Restructuring Some Receivables and Amending Some Laws, a restructuring application has been filed for the administrative fine which is the subject of the lawsuit. The administrative fine restructured by paying TL 1,443 on 31 July 2023. The court decided there is no need to make a decision regarding the essence of the case, due to waiving the case according to the Law No. 7440. While this case was ongoing, the Tax Office sent a payment order for collection of the aforementioned administrative fine. Turkcell Ödeme filed a lawsuit for the cancellation of the payment order. The Court accepted the case and cancelled the payment order. Tax office appealed the decision before the Regional Administrative Court. The Company replied this appeal request in due time. The Regional Administrative Court, rejected the appeal request of the Tax Office in favor of the Company. The defendant appealed the decision before the Council of State. The Company replied this request in due time. The Council of State rejected the appeal request of the Tax Office. General note for ongoing investigations and lawsuits Based on the management opinion, an outflow of resources embodying economic benefits is deemed as probable on some of the aforementioned lawsuits and investigations, thus, TL 379,519 of provision is recognized at the consolidated financial statements as of 31 December 2023, and such expenses are recognized within other expense account (31 December 2022: TL 4,629). The actual results of ongoing investigations, inquiries and lawsuits may differ from the Group’s assessments.

Related parties

Related parties	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Related parties	38 . Transactions with key management personnel Key management personnel comprise the Group’s members of the Board of Directors and chief officers. There are no loans to key management personnel as of 31 December 2023 and 2022. The Group provides additional benefits to key management personnel and contributions to retirement plans based on a pre-determined ratio of compensation. ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Short-term benefits 366,645 ​ 304,752 ​ 297,725 Long-term benefits ​ 2,444 ​ 3,044 ​ 3,587 Termination benefits 683 ​ 1,579 ​ 618 Share based payments 29,157 ​ - ​ 1,380 ​ ​ 398,929 ​ 309,375 ​ 303,310 ​ 38. Related parties (continued) ​ Transactions with key management personnel (continued) The following transactions occurred with related parties: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 31 December Revenue from related parties 2023 2022 2021 Türk Telekom Mobil Iletisim Hizmetleri A.S. (“TT Mobil”) (*) ​ 1,080,225 ​ 1,110,129 ​ - Enerji Piyasaları İşletme A.S. (“EPIAS”)(*) 262,000 ​ 281,356 ​ 671,196 Türk Hava Yolları A.S. (“THY”) (*) ​ 300,165 ​ 286,856 ​ 241,830 Ziraat Bankası A.S. (“Ziraat Bankası”) (*) 739,025 ​ 118,586 ​ 159,661 “Türkiye Sigorta A.Ş. (“Türkiye Sigorta”)(*)” ​ 353,563 ​ 2,012 ​ - Gunes Express Havacilik A.S. (“Sun Express”) (*) 155,838 ​ 107,737 ​ 54,698 Turk Telekomunikasyon A.S. (“TT”)(*) ​ 118,851 ​ 93,051 ​ - Turksat Uydu Haberlesme Kablo TV ve Isletme A.S.(“Turksat”)(*) 78,572 ​ 86,912 ​ 130,338 TOGG 15,601 ​ 95,780 ​ 17,744 TVF IFM Gayrimenkul Insaat ve Yonetim A.S. (*) 81,712 ​ 72,200 ​ 4,323 Turkiye Vakiflar Bankası TAO (“Vakifbank”)(*) ​ 73,304 ​ 50,489 ​ 48,814 Turkiye Halk Bankası A.S. (“Halkbank”) (*) ​ 25,854 ​ 27,727 ​ 27,164 Turkiye Hayat ve Emeklilik A.S.(*) ​ 30,753 ​ 24,749 ​ 35,538 Ziraat Katilim Bankasi A.S. (“Ziraat Katilim”)(*) ​ 74,207 ​ 14,780 ​ 10,678 BIST (*) ​ 16,810 ​ 8,827 ​ 39,120 Sofra ​ 3,686 ​ 2,909 ​ 3,362 Other 29,646 ​ 36,094 ​ 54,296 ​ ​ 3,439,842 ​ 2,420,194 ​ 1,498,762 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 31 December Related party expenses 2023 2022 2021 EPIAS (*) 793,195 2,929,475 2,736,860 Turk Telekomunikasyon A.S (*) 1,403,490 1,227,920 - TT Mobil (*) 1,151,042 1,039,068 - Istanbul Takas ve Saklama Bankasi A.S. (“Takasbank”) (*) 380,642 145,639 149 Turksat (*) 71,543 140,313 190,541 Sofra 132,510 78,650 96,300 Boru Hatlari ile Petrol Tasima A.S. (“BOTAS”) (*) 58,145 66,671 63,241 PTT (*) 71,978 41,221 46,921 Others 262,140 96,487 60,054 ​ ​ 4,324,685 5,765,444 3,194,066 (*) Related parties, which TVF directly and / or indirectly has control or joint control or significant influence. TVF becomes the largest shareholder of Turk Telekom with 61.68% of the shares as of 31 March 2022. Therefore, companies of Turk Telekom have been reported as related party as of 31 March 2022. Transactions between the Group and Turk Telekom are related with telecommunication services. ​ 38. Related parties (continued) ​ Transactions with key management personnel (continued) Details of the financial assets and liabilities with related parties as of 31 December 2023 and 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ 31 December 31 December ​ ​ 2023 ​ 2022 Banks - Time deposits (*) 31,369,567 23,362,376 Banks - Demand deposits (*) 720,613 385,761 Currency protected time deposit (**) 6,173,875 2,240,337 Receivables from reverse repo (*) ​ - ​ 6,103,453 Bank borrowings (7,064,169) (6,789,667) Debt securities issued (956,914) (589,058) Lease liabilities (146,028) (206,594) Impairment loss provision ​ (31,883) ​ (34,559) ​ 30,065,061 24,472,049 (*) Related balances are included in cash and cash equivalents. (**) The Group has converted its currency deposit account in Vakifbank amounting to USD 102,941 and EUR 85,000 into currency protected TL time deposit accounts (Note 24). As of 31 December 2023, the amounts of letters of guarantee given to the related parties is TL 333,604 (31 December 2022:TL 226,195). Details of the time deposits at related parties as of 31 December 2023 and 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ 31 December 31 December ​ ​ 2023 ​ 2022 Halkbank 11,341,528 ​ 8,470,287 Vakifbank 8,674,948 ​ 9,471,793 Ziraat Bankasi 8,080,071 ​ 3,301,326 Ziraat Katilim Bankasi A.S. 3,273,020 ​ 2,118,970 ​ 31,369,567 ​ 23,362,376 ​ Details of the time deposits at related parties ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amount in ​ ​ ​ ​ Original ​ ​ ​ ​ ​ ​ ​ 31 December Currency ​ Currency ​ Effective Interest Rate ​ Maturity ​ 2023 342,372 USD 4.4% ​ January - February 2024 10,090,875 455,757 ​ EUR ​ 3.7% ​ January - February 2024 ​ 14,879,110 6,376,563 ​ TL ​ 40.7% ​ January 2024 ​ 6,399,582 ​ ​ ​ ​ ​ ​ ​ 31,369,567 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amount in ​ ​ ​ ​ Original ​ ​ ​ ​ ​ ​ ​ 31 December Currency ​ Currency ​ Effective Interest Rate ​ Maturity ​ 2022 187,624 USD 3.0% ​ January 2023 5,783,661 395,430 ​ EUR ​ 2.7% ​ January 2023 ​ 12,997,715 2,774,821 ​ TL ​ 23.9% ​ January 2023 ​ 4,578,950 55 GBP 0.1% ​ January 2023 2,050 ​ ​ ​ ​ ​ ​ ​ 23,362,376 ​ 38. Related parties (continued) ​ Transactions with key management personnel (continued) Details of the bank borrowings at related parties ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December Principle Amount ​ Currency ​ Effective Interest Rate ​ Maturity ​ 2023 4,673,500 ​ TL ​ 12.2% - 54.4% ​ February - October 2024 ​ 4,964,669 1,349,880 TL 41.7% - 42.3% January 2024 1,356,571 553,450 TL 18.8% - 55.2% January - 555,411 104,860 TL 34.8% February 2024 110,239 72,206 TL 28.8% - 49.8% August 2024 – April 2025 77,279 ​ ​ ​ ​ ​ ​ ​ 7,064,169 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December Principle Amount ​ Currency ​ Effective Interest Rate ​ Maturity ​ 2022 (*) 1,822,550 ​ TL ​ 13.5% - 19.0% ​ January - October 2023 ​ 3,221,200 971,074 TL 12.4% - 17.2% February 2023 1,608,999 815,386 TL 13.4% - 24.0% February - December 2023 1,351,622 241,247 CNY 3.8% February 2023 397,510 89,900 TL 13.9% - 16.4% May - June 2023 149,670 35,000 ​ TL ​ 14.8% ​ August 2023 60,666 ​ ​ ​ ​ ​ ​ ​ ​ 6,789,667 (*) Bank borrowings from related parties reported in 2022 have been revised to correct undisclosed related party bank balances amounting to TL 2,190,434, which is considered immaterial for the financial statements. The revision had no impact on the consolidated statement of financial position, consolidated statements of profit or loss, consolidated statements of other comprehensive income, consolidated statement of cash flows and consolidated statement of changes in equity. ​ Details of the debt securities issued at related parties ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Principle ​ ​ ​ 31 December Amount ​ Currency ​ Effective Interest Rate ​ Maturity ​ 2023 900,000 ​ TL ​ 39.0% - 44.5% ​ January – March 2024 ​ 956,914 ​ ​ ​ ​ ​ ​ ​ ​ 956,914 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Principle ​ ​ ​ 31 December Amount ​ Currency ​ Effective Interest Rate ​ Maturity ​ 2022 200,000 ​ TL ​ 20.8% ​ March 2023 ​ 332,850 150,000 ​ TL ​ 20.3% ​ February 2023 ​ 256,208 ​ ​ ​ ​ ​ ​ ​ ​ 589,058 ​ ​ 38. Related parties (continued) ​ Details of the lease liabilities at related parties ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December Currency ​ Effective Interest Rate ​ Payment Period ​ 2023 EUR ​ 0.3% - 3.7% ​ 2023 - 2025 ​ 61,252 TL ​ 12.5% - 55.25% ​ 2023 - 2036 ​ 84,776 ​ ​ ​ ​ ​ ​ 146,028 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December Currency ​ Effective Interest Rate ​ Payment Period ​ 2022 EUR ​ 0.2% - 5.1% ​ 2022 - 2024 ​ 121,952 TL ​ 11.7% - 44.5% ​ 2022 - 2036 ​ 84,642 ​ ​ ​ ​ ​ ​ 206,594 ​ Interest income from related parties: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Vakifbank 2,133,828 ​ 826,154 ​ 329,828 Ziraat Bankasi 336,470 ​ 350,073 ​ 304,760 Halkbank ​ 490,640 ​ 310,027 ​ 521,864 Ziraat Katilim 141,612 ​ 59,725 ​ 1,112 Other 290 ​ 82 ​ 6,909 ​ 3,102,840 ​ 1,546,061 ​ 1,164,473 ​ Interest expense to related parties: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 31 December ​ 2023 2022 2021 Vakifbank 644,316 ​ 513,716 ​ 55,342 Ziraat Bankasi 160,954 ​ 111,093 ​ 16,439 Halk Varlık Kiralama A.S. (“Halk Varlık Kiralama”) ​ 266,383 ​ 99,502 ​ 12,408 Halkbank 14,390 ​ 3,835 ​ - Ziraat Katilim 5,699 ​ 885 ​ 102 Other ​ 3,264 ​ 959 ​ 358 ​ 1,095,006 ​ 729,990 ​ 84,649 ​ Revenue from related parties is generally related to telecommunication, call center and other miscellaneous services. Transactions between the Group and EPIAS are related to the energy services; transactions between the Group and Sofra are related to meal coupon services; transactions between the Group and BOTAS are related to infrastructure services; transactions between the Group and Halkbank, Ziraat Bankasi and Vakifbank are related to banking services; transactions between the Group and PTT are related to cargo transportation; transactions between the Group and Turksat are related to telecommunication services and transactions between the Group and BIST are related to stock market services. Receivables from related parties are not collateralized.

Subsidiaries

Subsidiaries	12 Months Ended
	Dec. 31, 2023
Subsidiaries
Subsidiaries	39. The Group’s ultimate parent company is TVF, while subsidiaries, associates and a joint venture of the Company as at 31 December 2023 and 31 December 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Effective Ownership Interest Subsidiaries ​ Country of ​ ​ ​ 31 December ​ 31 December Name Incorporation Business 2023 (%) 2022 (%) Turktell Turkiye Information technology, value added GSM services and entertainment investments 100 100 Turkcell Superonline Turkiye Telecommunications, television services and content services 100 100 Turkcell Dijital ​ Turkiye ​ Digitalization services and products ​ 100 ​ 100 Dijital Egitim Turkiye Dijital educations 51 51 Turkcell Satis Turkiye Sales, delivery and digital sales services 100 100 Turkcell Teknoloji Turkiye Research and development 100 100 Turkcell Gayrimenkul Turkiye Property investments 100 100 Turkcell Enerji ​ Turkiye ​ Electricity energy trade and wholesale and retail electricity sales ​ 100 ​ 100 Boyut Enerji Turkiye Electricity energy trade and wholesale and retail electricity sales 100 100 Turkcell Finansman Turkiye Consumer financing services 100 100 Turkcell Sigorta Turkiye Insurance agency activities 100 100 Turkcell Dijital Sigorta Turkiye Dijital agency activities 100 100 Turkcell Odeme Turkiye Payment services and e-money license 100 100 Lifecell Dijital Servisler Turkiye Development and providing of digital services and products 100 100 Lifecell Bulut Turkiye Cloud solutions services 100 100 Lifecell TV Turkiye Online radio, television and on-demand streaming services 100 100 Lifecell Muzik ​ Turkiye ​ Radio, television and on-demand streaming services ​ 100 ​ 100 Global Tower Turkiye Telecommunications infrastructure business 100 100 Atmosware Teknoloji Turkiye Develop software products and services, training software developers 100 100 UkrTower Ukraine Telecommunications infrastructure business 100 100 Beltower Republic of Belarus Telecommunications infrastructure business 100 100 Eastasia Netherlands Telecommunications investments 100 100 Kibris Telekom Turkish Republic of Northern Cyprus Telecommunications 100 100 Lifecell Digital Turkish Republic of Northern Cyprus Telecommunications 100 100 Turkcell Dijital Technologies Turkish Republic of Northern Cyprus Electronic payment services 100 100 Turkcell Global Bilgi Turkiye Customer relations and human resources management 100 100 Global LLC Ukraine Customer relations management 100 100 Rehberlik Turkiye Directory assistance 100 100 Lifecell Ventures Netherlands Telecommunications investments 100 100 lifecell Ukraine Telecommunications 100 100 Paycell LLC Ukraine Consumer financing services 100 100 Paycell Europe Germany Payment services and e-money 100 100 Yaani Netherlands Internet search engine and browser services 100 100 BiP B.V. Netherlands Providing digital services and products 100 100 BiP A.S. Turkiye Providing digital services and products 100 100 Beltel ​ Turkiye ​ Telecommunications investments ​ — ​ 100 BeST ​ Republic of Belarus ​ Telecommunications ​ 100 ​ 100 Turkcell GSYF ​ Turkiye ​ Venture capital investment fund ​ 100 ​ 100 W3 ​ Turkiye ​ Information technology ​ 100 ​ 100 Ultia (*) ​ Turkiye ​ Information technology ​ 100 ​ 100 Lifetech Republic of Belarus Information technology, programming and technical support 100 100 (*) All kinds of intellectual property rights, including but not limited to, all software, domain names, brands and patents of Turkcell Teknoloji Ultia Platform, which is a 100% subsidiary of the Group, has been transferred to Ultia, a technology-oriented company established by Turkcell GSYF. 39. Subsidiaries (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Effective Ownership Interest Associates ​ Country of ​ ​ ​ 31 December ​ 31 December Name Incorporation Business 2023 (%) 2022 (%) TOGG Turkiye Electric passenger car development, production and trading activities 23 23 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Effective Ownership Interest Joint Venture ​ Country of ​ ​ 31 December ​ 31 December Name Incorporation Business 2023 (%) 2022 (%) Sofra (*) Turkiye Meal coupons and cards 66 33 (*) As per the decision of The Company’s Board of Directors dated April 13, 2023; it has been decided on the acquisition of the 33.3% share of Sofra Kurumsal ve Ödüllendirme Hizmetleri A.Ş. (“Sofra”) by The Company’s 100% owned subsidiary Turkcell Ödeme ve Elektronik Para Hizmetleri A.Ş. (“TÖHAŞ”), which has 33.3% shareholding in it, from Belbim Elektronik Para ve Ödeme Hizmetleri A.Ş., one of the other shareholders of Sofra, for TL 762,690, by exercising its pre-emption right pursuant to the existing Shareholders Agreement.

Investments accounted for using

Investments accounted for using the equity method	12 Months Ended
	Dec. 31, 2023
Investments accounted for using the equity method
Investments accounted for using the equity method	40. Investments accounted for using the equity method The details of carrying values of investments accounted for using the equity method are as follows: ​ ​ ​ ​ ​ ​ ​ 31 December 31 December a) Joint Ventures ​ 2023 ​ 2022 Sofra 12,347 30,018 ​ ​ ​ ​ ​ ​ ​ 31 December 31 December b) Associates 2023 ​ 2022 TOGG 5,857,271 3,771,069 ​ The Group have capital commitment to TOGG amounting to EUR 115 million. As of 31 December 2023, the amount of EUR 114.5 million has been paid. ​ The movement of investments accounted for using the equity method is as follows: ​ ​ ​ ​ ​ ​ ​ 31 December 31 December ​ ​ 2023 ​ 2022 Opening balance 3,801,087 ​ 2,264,587 Shares of profit 1,525,175 ​ 522,221 Contribution to capital increase 543,356 ​ 1,014,279 Closing balance ​ 5,869,618 ​ 3,801,087 ​

Discontinued operations

Discontinued operations	12 Months Ended
	Dec. 31, 2023
Discontinued operations
Discontinued operations	41. As per the Group’s Board of Directors’ decision dated December 20, 2023; a share transfer agreement was signed on 29 December 2023 for the transfer of all shares, along with all rights and debts, of Lifecell LLC, Global LLC, and Ukrtower, which are the Group’s wholly owned subsidiaries. The sale is expected to be completed within a year from the reporting date. As of 31 December 2023, Lifecell, UkrTower and Global LLC have been classified as a disposal group held for sale and as a discontinued operation. Disposal group was previously included within Turkcell International segment group. The statement of profit or loss of a disposal group for the year are presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 31 December 2022 31 December 2021 ​ ​ ​ ​ ​ ​ ​ Revenue 7,737,020 ​ 7,921,451 ​ 7,665,767 Cost of revenue (4,763,836) ​ (5,670,807) ​ (5,436,914) Gross profit 2,973,184 ​ 2,250,644 ​ 2,228,853 ​ ​ ​ ​ ​ ​ ​ Selling and marketing expenses (443,848) ​ (444,724) ​ (509,207) Administrative expenses (254,215) ​ (258,865) ​ (258,037) Other operating income/(expense), net 192,786 ​ 152,396 ​ (4,907) Operating profit 2,467,907 ​ 1,498,620 ​ 1,456,702 Net finance costs / income (206,260) ​ (733,388) ​ (695,285) Profit before income tax 2,261,647 ​ 966,063 ​ 761,417 Tax benefit /(expense) (291,973) ​ (123,693) ​ (42,690) Profit/(loss) for the year from discontinued operations 1,969,674 ​ 842,370 ​ 718,727 ​ 41. The major classes of assets and liabilities of the disposal group classified as held for sale as at 31 December are, as follows: ​ ​ ​ ​ ​ ​ ​ 31 December 2023 Assets ​ Property, plant and equipment (Note 12) ​ 5,797,891 Right-of-use assets (Note 16) ​ 1,327,438 Intangible assets (Note 13) ​ 3,299,805 Trade receivables ​ 269,898 Deferred tax assets (Note 18) ​ 1,315,876 Inventories ​ 53,042 Other non current asset ​ 151,771 Financial assets at amortized cost ​ 736,174 Cash and cash equivalents ​ ​ 4,017,443 Other current asset ​ 136,432 Assets held for sale ​ 17,105,770 ​ ​ ​ ​ Liabilities ​ ​ Borrowings ​ 4,524,403 Employee benefit obligations ​ 34,730 Current tax liabilities ​ 4,200 Trade and other payables ​ 891,447 Other non current liabilities ​ ​ 5,337 Deferred revenue ​ 17,804 Contract liabilities ​ 460,244 Provisions (Note 32) ​ 389,511 Liabilities directly associated with the assets held for sale ​ 6,327,676 ​ ​ ​ ​ Net assets directly associated with disposal group ​ 10,778,094 ​ ​ ​ ​ Amounts included in accumulated OCI: ​ ​ Foreign currency translation reserve ​ 6,140,191 Reserve of disposal group classified as held for sale ​ 6,140,191 ​ The net cash flows incurred by the disposal group are, as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 31 December 2022 (*) 31 December 2021 (*) Cash flows from operating activities ​ 4,878,305 ​ 4,122,088 ​ 5,098,656 Cash flows from investing activities ​ (1,842,419) ​ (3,163,689) ​ (3,095,876) Cash flows from financing activities ​ (826,913) ​ (785,688) ​ (910,800) Net cash (outflow)/inflow ​ 2,208,973 ​ 172,710 ​ 1,091,979 ​ ​ ​ 41. Discontinued operations (continued) Deferred tax asset related to discontinued operations ​ Lifecell, which is included in the disposal group, has recognised a deferred tax asset at the amount of TL 1,177,312 as of 31 December 2023 (31 December 2022: TL 1,047,014), as it is considered probable that future taxable profits will be available to benefit from the deductible tax losses amounting to TL 6,540,624 (31 December 2022: TL 5,816,742). The mentioned tax losses are available indefinitely for offsetting against future taxable profits. As of 31 December 2023, the Group used business plans in determining the amount of deferred tax assets that is recoverable and concluded that tax losses can be utilized within 4 years. ​ As of 31 December 2023, sensitivity analysis conducted by reducing the key inputs of the business plans, namely subscriber growth rate and the average revenue per subscriber, by 5%, resulted in an extended projected utilization period by one year.

Cash flow information

Cash flow information	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Cash flow information	42. Net financial liabilities reconciliation: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt ​ ​ ​ ​ ​ ​ ​ securities ​ ​ ​ Lease ​ ​ ​ Derivative ​ ​ ​ ​ issued ​ Loans ​ liabilities ​ Total ​ Assets, net ​ Total Balance at 1 January 2023 (31,534,111) ​ (52,169,081) ​ (5,034,193) ​ (88,737,385) ​ 3,100,189 ​ (85,637,196) Cash inflows (7,824,254) ​ (62,689,793) ​ - ​ (70,514,047) ​ 7,749,663 ​ (62,764,384) Cash outflows 7,367,659 ​ 59,288,115 ​ 4,121,990 ​ 70,777,764 ​ (4,756,730) ​ 66,021,034 Other non-cash movements ​ (15,440,923) ​ (22,663,080) ​ (5,561,514) ​ (43,665,517) ​ 5,293,962 ​ (48,959,479) Transfer to asset held for sale - ​ 2,744,051 ​ 1,780,352 ​ 4,524,403 ​ - ​ 4,524,403 Inflation adjustment ​ 15,563,673 ​ 25,701,123 ​ 2,265,777 ​ 43,530,573 ​ 891,235 ​ 44,421,808 Balance at 31 December 2023 (31,867,956) ​ (49,788,665) ​ (2,427,588) ​ (84,084,209) ​ 1,690,395 ​ (82,393,814) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt ​ ​ ​ ​ ​ ​ ​ securities ​ ​ ​ Lease ​ ​ ​ Derivative ​ ​ ​ ​ issued ​ Loans ​ liabilities ​ Total ​ Assets, net ​ Total Balance at 1 January 2022 (36,292,848) ​ (55,389,833) ​ (7,865,357) ​ (99,548,038) ​ 5,575,149 ​ (93,972,889) Cash inflows (4,472,292) ​ (53,139,280) ​ - ​ (57,611,572) ​ 5,961,522 ​ (51,650,050) Cash outflows 5,489,265 ​ 47,130,897 ​ 4,310,581 ​ 56,930,743 ​ (5,264,741) ​ 51,666,002 Other non-cash movements (12,025,739) ​ (15,506,487) ​ (4,597,576) ​ (32,129,802) ​ (2,536,649) ​ (34,666,452) Inflation adjustment ​ 15,767,503 ​ 24,735,622 ​ 3,118,159 ​ 43,621,284 ​ (635,092) ​ 42,986,192 Balance at 31 December 2022 (31,534,111) ​ (52,169,081) ​ (5,034,193) ​ (88,737,385) ​ 3,100,189 ​ (85,637,196) ​

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2023
Subsequent events
Subsequent events	43. On 10 January 2024, Turkcell Superonline, issued sukuk at the amount of TL 300,000 with a maturity of 18 April 2024. Besides, on 14 February 2024, it also issued sukuk at the amount of TL 300,000 with a maturity of 29 May 2024. During February and March 2024, Turkcell Ödeme, issued sukuk at the amount of TL 200,000 with a maturity of 8 May 2024; at the amount of TL 100,000 with a maturity of 5 June 2024; and at the amount of TL 200,000 with a maturity of 13 June 2024. On 17 January 2024, Turkcell Finansman, issued a financial bond amounting to TL 143,000 with a maturity of 16 May 2024. During January and February 2024, Turkcell issued commercial bills at the amount of TL 2,500,000 with a maturity of 12 July 2024; at the amount of TL 250,000 with a maturity of 2 August 2024; and at the amount of TL 800,000 with a maturity of 6 August 2024. In addition, on 29 January, 2024, Turkcell obtained loan, at the amount of 38,000 CNY with an interest rate of 5.15%, and on 14 March 2024, at the amount of 50,000 EUR with an interest rate of 6M Euribor + 2.29%, in accordance with the loan agreement signed with China Development Bank (“CDB”) on 7 August 2020 (which was extended in 7 August 2023). On 5 April 2024, the Company’s Board of Directors has taken the decision to submit the distribution of the Company’s dividend in a gross amount of TL 6,277.0 equivalent of a gross dividend of TL 2.8532 (net TL 2.5679) per ordinary share with a nominal value of TL 1 to the shareholders in cash on 5 December 2024. This decision is approved on 2 May 2024in General Assembly. ​

Basis of preparation and summ_2

Basis of preparation and summary of material accounting policies (Policies)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Compliance with IFRS	(a) The consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards (“IFRS”) and interpretations issued by the IFRS Interpretations Committee (“IFRICs”) applicable to companies reporting under IFRS. The financial statements comply with IFRS as issued by the International Accounting Standards Board (“IASB”). The accounting policies, presentation and methods of computation are consistent with those of the previous financial year and corresponding reporting period, unless otherwise stated. The General Assembly has the power to amend and reissue the financial statements. The consolidated financial statements as at and for the year ended 31 December 2023 were authorized for issue by the Board of Directors on 13 May 2024.
Restatement of financial statements during the hyperinflationary periods	(b) Restatement of financial statements during the hyperinflationary periods The financial statements of the Company and those of the subsidiaries, associates and joint ventures located in Turkiye and Turkish Republic of Northern Cyprus for the year ended 31 December 2023 were restated for the changes in the general purchasing power of Turkish Lira, which is their functional currency, based on International Accounting Standard No. 29 (“IAS 29”) “ Financial Reporting in Hyperinflationary Economies ”. IAS 29 requires that financial statements prepared in the currency of a hyperinflationary economy be stated in terms of the measuring unit current at the balance sheet date and that corresponding figures for previous periods be restated in the same terms. One characteristic that necessitates the application of IAS 29 is a cumulative three-year inflation rate approaching or exceeding 100%. Cumulative three-year inflation rate in Turkiye reached 268.3% as at 31 December 2023, based on the Turkish nation-wide Consumer Price Index (“CPI”) announced by the Turkish Statistical Institute (“TSI”). However, IAS 29 does not establish the rate of 100% as an absolute rate at which hyperinflation is deemed to arise. It is a matter of judgment when restatement of financial statements in accordance with IAS 29 becomes necessary. Moreover, hyperinflation is also indicated by characteristics of the economic environment of a country. ​ 2. Basis of preparation and summary of material accounting policies (continued) (b) Restatement of financial statements during the hyperinflationary periods (continued) The table below shows the evolution of CPI in the last three years and as of 31 December 2023: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 2021 2020 ​ Annual Index 1,859.38 1,128.45 686.95 504.81 ​ Average Index 1,488.91 967.71 561.61 469.59 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Yearly Inflation 64.8 % 64.3 % 36.1 % 14.6 % Cumulative Inflation (last three years) 268.3 % 156.2 % 74.4 % 54.2 % ​ In a period of inflation, an entity holding an excess of monetary assets over monetary liabilities loses purchasing power and an entity with an excess of monetary liabilities over monetary assets gains purchasing power to the extent the assets and liabilities are not linked to a price level. The gain or loss on the net monetary position is included in the statement of profit or loss as monetary gain (loss) item. ​ The Company restated all the non-monetary items in order to reflect the impact of the inflation restatement reporting in terms of the measuring unit current as of 31 December 2023. Consequently, the main items restated were Property, Plant and Equipment, Intangible assets, Right-of-Use Assets, Inventories, Investments in Equity Accounted Associate and Joint Venture and the Equity items. Monetary items have not been restated because they are stated in terms of the measuring unit current as of 31 December 2023. Comparative figures must also be presented in the current currency of 31 December 2023 and are restated using the general price index of the current year. Therefore, all comparative figures for the previous reporting periods have been restated, including foreign subsidiaries, by applying a general price index, so that the resulting comparative financial statements are presented in terms of the current unit of measurement as of the closing date of the reporting period. In the statement of profit or loss, except for depreciation and amortization which is calculated using inflation adjusted asset basis, items are restated from the dates when the items of income and expense were initially recorded. The Group uses monthly general price index for this purpose. Similar to statement of profit or loss, all items in the statement of other comprehensive income are expressed in terms of the measuring unit current at balance sheet date. Therefore, all amounts are restated by applying the change in the general price index from the dates when the items of income and expenses were initially recorded in the financial statements. All items in the statement of cash flows are expressed in a measuring unit current at the balance sheet date. The subsidiaries that use functional currencies other than Turkish Lira (foreign companies with economies that are not considered to be hyperinflationary), do not apply IAS 29 (except for the adjustment of inflation for comparative presentation). The Group restates all comparative consolidated results and financial position in terms of the measuring unit current at the reporting date. The initial items of the statement of changes in equity are reported at the closing rate without modifying its total amount due to the fact that it is translated into the closing exchange rate, which implies that a translation adjustment is recognized under retained earnings and other comprehensive results. ​ 2. Basis of preparation and summary of material accounting policies (continued)
Functional and presentation currency	(c) (i) Transactions and balances Transactions denominated in foreign currencies are translated into the functional currency using the exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated into the functional currency using the exchange rates at that date. Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are translated to the functional currency using the exchange rates at the date when the fair value was determined. Translation differences on assets and liabilities carried at fair value are reported as part of the fair value gain or loss. For example, translation differences on non-monetary assets and liabilities such as assets held at fair value through profit or loss are recognized in profit or loss as part of the fair value gain or loss and translation differences on assets classified as at fair value through other comprehensive income are recognized in other comprehensive income. Foreign exchange gains and losses are recognized in profit or loss, except: ● For capitalized foreign exchange differences relating to borrowings to the extent that they are regarded as an adjustment to interest costs eligible for capitalization. Foreign exchange differences are deferred in equity if they relate to qualifying cash flow hedges and qualifying net investment hedges or are attributable to part of the net investment in a foreign operation. Foreign exchange gains and losses are presented in the statement of profit or loss on a net basis within finance income or finance costs. (ii) Foreign operations The results and financial position of foreign operations (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows: ● Assets and liabilities for each balance sheet presented are translated at the closing rate at the date of that balance sheet, ● Equity for each balance sheet presented is translated at historic cost at the date of transaction, ● Income and expenses for each statement of profit or loss and statement of comprehensive income are translated at average monthly exchange rates (unless this is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the dates of the transactions) and ● All resulting exchange differences are recognized in other comprehensive income and accumulated in the foreign currency translation reserve, in equity. On consolidation, exchange differences arising from the translation of borrowings designated as hedges of any net investment in foreign entities are recognized in other comprehensive income. When a foreign operation is sold, the associated exchange differences are reclassified to profit or loss, as part of the gain or loss on sale. Goodwill and fair value adjustments arising on the acquisition of a foreign operation are treated as assets and liabilities of the foreign operation and translated at the closing rate. 2. Basis of preparation and summary of material accounting policies (continued)
Use of estimates and judgments	(d) The preparation of the consolidated financial statements requires the use of accounting estimates. Management also needs to exercise judgment in applying the Group’s accounting policies. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Alterations to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Information about significant areas of estimation, uncertainty and critical judgments in applying accounting policies that have the most significant effect on the amounts recognized in the consolidated financial statements are described below: Allowance for doubtful receivables For trade receivables, other receivables, other assets and contract assets the Group applies the simplified approach to providing for expected credit losses (ECL) prescribed in IFRS 9, which requires the use of the lifetime expected loss provision. The Group performed the calculation of ECL rates separately for individual, corporate and wholesale customers. The ECLs were calculated based on actual credit loss experience over the past years. Exposures within each group were segmented based on common credit risk characteristics such as delinquency status. Future collection performance of receivables is estimated by considering general economic conditions to incorporate forward looking information to the expected credit loss calculations. The Group also applies the general approach defined in IFRS 9 for the recognition of impairment losses on receivables from financial services, carried at amortized cost. Group appropriately classifies its financial instruments considering common risk factors (such as the type of the instrument, credit risk rating, guarantees, time to maturity and sector) to determine whether the credit risk on a financial instrument has increased significantly and to account appropriate amount of credit losses in the consolidated financial statements. Capitalization and useful lives of assets The Group evaluates the nature of the capitalized asset for its property, plant and equipment and intangible assets within the scope of IAS 16 and IAS 38 standards, and accordingly, the related assets are depreciated from the date at which the assets are ready for use. The useful lives of such assets depend on management’s view, considering historical experience with similar products as well as anticipation of future events which may impact their life such as changes in technology. The useful lives and residual values of the Group’s assets are estimated by management at the time the asset is acquired and regularly reviewed for appropriateness. The Group defines useful lives of its assets in terms of the assets’ expected utility to the Group. This judgment is based on the experience of the Group with similar assets. In determining the useful life of an asset, the Group also follows technical and/or commercial obsolescence arising on changes or improvements from a change in the market. The useful lives of the telecommunication licenses are based on the duration of the license agreements. ​ 2. Basis of preparation and summary of material accounting policies (continued) (d) Use of estimates and judgments (continued) Gross versus net presentation of revenue When the Group sells goods or services as a principal, revenue and operating costs are recorded on a gross basis. When the Group sells goods or services as an agent, revenue and operating costs are recorded on a net basis, representing the net margin earned. Whether the Group is considered to be acting as principal or agent in the transaction depends on management’s analysis described below and such judgments impact the amount of reported revenue and operating costs but do not impact reported assets, liabilities or cash flows: Indicators that an entity is a principal: ● The entity is primarily responsible for fulfilling the promise to provide the specified good or service, ● The entity has inventory risk before the specified good or service has been transferred to a customer or after transfer of control to the customer, ● The entity has discretion in establishing the price for the specified good or service. Contracted handset sales The Company, the distributors and dealers offer joint campaigns to the subscribers which may include the sale of device by the dealer and/or distributor and a communication service to be provided by the Company. The Company recognizes revenue on net basis, representing the net margin earned, for the device in these transactions by considering the factors below: - The Company is not the primary obligor for the sale of handset, - The Company does not have control over the sale prices of handsets, - The Company has no inventory risk. In all other cases, where above factors do not exist, the Company recognizes revenue gross. Multiple performance obligations and price allocation In arrangements which include multiple elements where the Group acts as principal, the Group considers that a good or service is distinct if both of the following criteria are met: ● The good or service is capable of being distinct, which is considered present if it is frequently sold on standalone basis by the Group or other third parties, ● The promise to transfer the good or service is distinct within the context of the contract, which is considered present if there is no significant integration that combines the goods or services. Revenue is recognized at the amount of the transaction price that is allocated to the performance obligation. The transaction price is allocated between the identified obligations according to the relative standalone selling prices of the obligations. The determination of standalone selling prices for the telecommunications services that are regularly sold on an individual basis by the Group, are not considered to be a critical accounting judgement since the Group uses the actual standalone price of similar services sold by itself in similar circumstances. However, in cases where the identical goods or services are not sold by the Group, stand-alone selling prices for similar goods and services sold by third parties are observed for the estimation purpose. ​ 2. Basis of preparation and summary of material accounting policies (continued) (d) Use of estimates and judgments (continued) Income taxes The calculation of income taxes involves a degree of estimation and judgment in respect of certain items whose tax treatment cannot be finally determined until resolution has been reached with the relevant tax authority or, as appropriate, through formal legal process. As part of the process of preparing the consolidated financial statements, the Group is required to estimate the income taxes in each of the jurisdictions and countries in which it operates. This process involves estimating the actual current tax exposure together with assessing temporary differences resulting from differing treatment of items, such as deferred revenue and reserves for tax and accounting purposes. The recognition of deferred tax assets is based upon whether it is probable that future taxable profits will be available against which unrecognized tax losses and temporary differences can be utilized. Recognition, therefore, involves judgment regarding the future financial performance of the particular legal entity in which the deferred tax asset has been recognized. ​ Provisions, contingent liabilities and contingent assets As detailed and disclosed in Note 38, the Group is involved in a number of investigations and legal proceedings (both as a plaintiff and as a defendant) arising in the ordinary course of business. All these investigations and litigations are evaluated by the Group Management and when it is probable that an outflow of resources will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation, they are accounted for in the consolidated financial statements. For ongoing investigations, Group Management considers the following in determining if a provision should be recognized and the amount of provision needed; i) actual results of investigations in similar nature, ii) information gathered from investigating regulators during oral defense or other meetings, iii) publicly available information about developments at similar investigations completed by the investigating authority. Future results or outcome of these investigations and litigations might differ from these Group Management’s expectations. All significant investigations and litigations are disclosed unless possibility of outflow is considered remote (and where information concerning provisions are very sensitive, and full disclosure could prejudice the outcome of cases). As at the reporting date, the Group Management believes that appropriate recognition criteria and measurement basis are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to understand their nature, timing and amount by considering current conditions and circumstances. Asset Retirement Obligation The Group recognize dismantling cost for towers and base stations and provision for site restoration in the cost of an item of property, plant and equipment where the company has such a legal or constructive obligation. The dismantling costs are calculated according to best estimate of future expected payments discounted at a discount rate that reflects current market assessments of the time value of money and the risks specific to the liability. Net present value of dismantling cost is recognized as cost of the item of property, plant and equipment in non-current assets and as a long-term provision in non-current liability. Depreciation is calculated by using the same useful life relating to that asset and discount interest expense is recognized under finance cost in the statement of profit or loss. The Group expects that the obligations for dismantling, removing and site restoration will not be realized before the associated assets’ end of useful life. Obligations for dismantling, removing and site restoration are discounted using a discount rate of 11.5% - 29.6% at 31 December 2023 (31 December 2022: 11.2% - 23.9%) ​ 2. Basis of preparation and summary of material accounting policies (continued) (d) Use of estimates and judgments (continued) Floating rate loans and borrowings For floating–rate loans and borrowings, The Group calculates the effective interest rate(“EIR”) based on a market–derived yield curve applicable for the entire life of the instrument. While applying this approach, the calculated EIR is applied until estimated future cash flows are revised, at which point a new EIR is calculated based on the revised cash flow expectations and the current carrying amount.
Changes in accounting policies	(e) Other than the adoption of the new and revised standards as explained in Note 2(z), the Group did not make any significant changes to its accounting policies during the current year.
Changes in accounting estimates	(f) If the application of changes in the accounting estimates affects the financial results of a specific period, the changes in the accounting estimates are applied in that specific period, if they affect the financial results of current and following periods; the accounting estimate is applied prospectively in the period in which such change is made. A change in the measurement basis applied is a change in an accounting policy, and is not a change in an accounting estimate. The Company does not have significant changes in accounting estimates during the year.
Comparative information and revision of prior period financial statements	(g) The consolidated financial statements of the Group are prepared comparatively with the previous period in order to enable monitoring of the financial position and performance trends. In order to comply with the presentation of the current period consolidated financial statements, comparative information is reclassified when deemed necessary and significant differences are disclosed. Significant changes in accounting policies and significant accounting errors are applied retrospectively and prior period financial statements are restated. The Company revised Note 38 to include an additional 2,190,434 TL as “Bank Borrowings” from related parties as of 31 December 2022. This revision has no impact on the consolidated statement of profit or loss, consolidated statement of financial position and consolidated statements of cash flows.
Principles of consolidation and equity accounting	(h) Principles of consolidation and equity accounting (i) Business combinations Business combinations are accounted for using the acquisition method. The consideration transferred in a business combination comprises: ● The fair value of the assets transferred, ● Liabilities incurred to the former owners of the acquired business, ● Equity interests issued by the Group, ● The fair value of any asset or liability resulting from a contingent consideration arrangement, and ● The fair value of any pre-existing equity interest in the subsidiary. ​ 2. Basis of preparation and summary of material accounting policies (continued) (h) Principles of consolidation and equity accounting (continued) (i) Business combinations (continued) Acquisition-related costs are expensed as incurred. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limited exceptions, measured initially at their fair values at the acquisition date. Goodwill is measured as the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling interests. The Group recognizes any non-controlling interest in the acquired entity on an acquisition-by-acquisition basis either at fair value or at the non-controlling interest’s proportionate share of the acquired entity’s net identifiable assets. ​ Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to their present value as at the date of exchange. The discount rate used is the entity’s incremental borrowing rate, being the rate at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions. Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are subsequently remeasured to fair value with changes in fair value recognized in profit or loss. (ii) Subsidiaries Subsidiaries comprise all entities over which the Group has control. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. Intercompany transactions, balances and unrealized gains on transactions between group companies are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group. Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated statement of profit or loss, statement of comprehensive income, statement of changes in equity and statement of financial position, respectively. (iii) Changes in ownership interests The Group treats transactions with non-controlling interests that do not result in a loss of control as transactions with equity owners of the Group. A change in ownership interest results in an adjustment between the carrying amounts of the controlling and non-controlling interests to reflect their relative interests in the subsidiary. Any difference between the amount of the adjustment to the non-controlling and any consideration paid or received is recognized in a separate reserve within equity attributable to owners of the Company. ​ 2. Basis of preparation and summary of material accounting policies (continued) (h) Principles of consolidation and equity accounting (continued) (iv) Business combinations under common control Business combinations between entities or businesses under common control are excluded from the scope of IFRS 3. In a business combination under common control, assets and liabilities of the acquired entity are stated at predecessor carrying values. Any difference between the consideration given and the aggregate book value of the assets and liabilities of the acquired entity at the date of the transaction is recognized in equity. The acquired entity’s results and financial position are incorporated as if both entities (acquirer and acquiree) had always been combined, or using the results from the date when either entity joined the Group, where such a date is later. (v) Investments in associates and joint ventures An associate is an entity over which the Group has significant influence, but not control or joint control. This is generally the case where the Group holds between 20% and 50% of the voting rights. A joint venture is a type of joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the joint venture.Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Investments in associates and joint ventures are accounted for using the equity method of accounting after initially being recognized at cost. The group holds an interest in a joint venture, Sofra Kurumsal ve Ödüllendirme Hizmetleri A.Ş.(“Sofra”), and an interest in an associate, Türkiye’nin Otomobili Girişim Grubu Sanayi ve Ticaret A.Ş(“TOGG”). The financial statements of Sofra and TOGG are prepared for the same reporting period as the Group. The accounting policies of both companies are aligned with those of the Group. Therefore, no adjustments are made when measuring and recognizing the Group’s share of the profit or loss of the investees after the date of acquisition. There is no significant goodwill included the carrying value of associate or joint venture. Under the equity method of accounting, an investment in an associate is initially recognized at cost and adjusted thereafter to recognize the Group’s share of the post-acquisition profits or losses of the investee in profit or loss, and the Group’s share of movements in other comprehensive income of the investee in other comprehensive income. The carrying amount of equity-accounted investments is tested for impairment if impairment indicators exist.
Financial instruments	(i) A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial Assets The classification of financial assets at initial recognition depends on the financial asset’s contractual cash flow characteristics and the Group’s business model for managing them. The Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. In order for a financial asset to be classified and measured at amortized cost or fair value through other comprehensive income, it needs to give rise to cash flows that are ‘solely payments of principal and interest (SPPI)’ on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. Financial assets with cash flows that are not SPPI are classified and measured at fair value through profit or loss, irrespective of the business model. The Group’s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortized cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows while financial assets classified and measured at fair value through other comprehensive income are held within a business model with the objective of both holding to collect contractual cash flows and selling. (i) Subsequent measurement For purposes of subsequent measurement, financial assets are classified in four categories: ● Financial assets at amortized cost (debt instruments) ● Financial assets at fair value through other comprehensive income with recycling of cumulative gains and losses (debt instruments) ● Financial assets designated at fair value through other comprehensive income with no recycling of cumulative gains and losses upon derecognition (equity instruments) ● Financial assets at fair value through profit or loss (ii) Financial assets at amortized cost (debt instruments) Financial assets at amortized cost are subsequently measured using EIR method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired. The Group’s financial assets at amortized cost includes time deposits with maturity more than three months. For more information, refer to Note 24. ​ ​ 2. Basis of preparation and summary of material accounting policies (continued) (i) Financial instruments (continued) (iii) Financial assets at fair value through other comprehensive income (debt instruments) For debt instruments at fair value through other comprehensive income, interest income, foreign exchange revaluation and impairment losses or reversals are recognized in the statement of profit or loss and computed in the same manner as for financial assets measured at amortized cost. The remaining fair value changes are recognized in other comprehensive income. Upon derecognition, the cumulative fair value change recognized in other comprehensive income is recycled to profit or loss. The Group’s debt instruments at fair value through other comprehensive income includes investments in listed debt securities. For more information, refer to Note 24. (iv) Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss are carried in the statement of financial position at fair value with net changes in fair value recognized in the statement of profit or loss. This category includes investment funds, and currency protected time deposits which the Group were irrevocably designated at fair value through OCI as the Group considers these investments to be strategic in nature. When an investment in an associate or a joint venture is held by, or is held indirectly through, an entity that is a venture capital organization, or a mutual fund, unit trust and similar entities including investment-linked insurance funds, the entity may elect to measure that investment at fair value through profit or loss in accordance with IFRS 9.Thus, the Group elect to measure all investments held by RE-PIE Portfoy Yonetim A.S Turkcell Yeni Teknolojiler Girisim Sermayesi (“Turkcell GSYF”) at fair value through profit or loss. For more information, refer to Note 24. (v) Impairment The Group assesses on a forward-looking basis ECL associated with its debt instruments carried at amortized cost and fair value through other comprehensive income. The impairment methodology applied depends on whether there has been a significant increase in credit risk. Loss allowances are measured on either of the following bases. ● 12 month expected credit losses (ECLs): these are ECLs that result from possible default events within the 12 months after the reporting date and ● Lifetime ECLs: these are ECLs that result from all possible default events over the expected life of a financial instrument. All Group companies apply simplified lifetime ECL measurement except Turkcell Finansman which applies the general approach. ​ 2. Basis of preparation and summary of material accounting policies (continued) (i) Financial instruments (continued) Cash and cash equivalents For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with financial institutions and other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. (i) Sale and Repurchase Agreements Securities purchased under agreements to resell (“Reverse Repo”) are classified and measured at amortized cost with the objective to collect contractual cash flows that are SPPI. Reverse repo transactions are recognized as cash and cash equivalents because they have short-term maturity and is readily convertible to a known amount of cash and subject to an insignificant risk of changes in value. Trade receivables Trade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. If collection of the amounts is expected in one year or less, they are classified as current assets. If not, they are presented as non-current assets. Current trade receivables that do not contain a significant financing component are measured at the transaction price, less provision for impairment. When the period between the transfer of the promised good or service and the payment is one year or less, the Group applies the practical expedient and does not adjust the consideration for the effects of a significant financing component. However, non-current trade receivables are recognized initially at fair value and subsequently measured at amortized cost using EIR method, less provision for impairment. See Note 35 for a description of the Group’s impairment policies. Financial liabilities All financial liabilities are recognized initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Group’s financial liabilities include trade and other payables, loans and borrowings, and derivative financial instruments. (i) Subsequent measurement For purposes of subsequent measurement, financial liabilities are classified in two categories: ● Financial liabilities at fair value through profit or loss ● Financial liabilities at amortized cost (loans and borrowings) (ii) Financial liabilities at fair value through profit or loss Financial liabilities at fair value through profit or loss include financial liabilities held for trading and financial liabilities designated upon initial recognition as at fair value through profit or loss. Financial liabilities are classified as held for trading if they are incurred for the purpose of repurchasing in the near term. This category also includes derivative financial instruments entered into by the Group that are not designated as hedging instruments in hedge relationships as defined by IFRS 9. Separated embedded derivatives are also classified as held for trading unless they are designated as effective hedging instruments. Gains or losses on liabilities held for trading are recognized in the statement of profit or loss. ​ 2. Basis of preparation and summary of material accounting policies (continued) (i) Financial instruments (continued) (iii) Financial liabilities at amortized cost (loans and borrowings) After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortized cost using the EIR method. Gains and losses are recognized in profit or loss when the liabilities are derecognized as well as through the EIR amortization process. Amortized cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortization is included as finance costs in the statement of profit or loss. For more information, refer to Note 28. (iv) Derecognition A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognized in the statement of profit or loss. Offsetting financial assets and financial liabilities Financial assets and liabilities are offset and the net amount presented in the statement of financial position where the Group has a legally enforceable right to offset the recognized amounts, and there is an intention to settle on a net basis or to realize the asset and settle the liability simultaneously.
Derivative financial instruments and hedging accounting	(j) Derivative financial instruments and hedge accounting Derivative instruments are initially recognized at the acquisition cost reflecting the fair value on the date on which a derivative contract is entered into and are subsequently remeasured at fair value. The derivative instruments of the Group mainly consist of participating cross currency swap contracts which a cross-currency swap product featuring both buy and sell option structures, cross currency /interest rate swap contracts, foreign currency swap contracts and currency forward contracts instruments. These derivative transactions, even though providing effective economic hedges under the Group risk management position, do not generally qualify for hedge accounting under the specific rules and are therefore treated as derivatives held for trading in the consolidated financial statements. The fair value changes for these derivatives are recognized in the consolidated income statement. Fair values of foreign exchange forwards, interest rate and foreign exchange swaps (IRS, Cross Currency Swaps etc.) and options are calculated with market levels of interest rates and Central Bank of Republic of Turkiye (“CBRT”) exchange rates via valuation methods and pricing instruments correspondent with market standards. If market levels are not available for valuation date, fair value for forward contracts will be the value of the discounted future value of the difference between contract price level and forward value of CBRT exchange rate with risk free rates for the period. Interest rate and currency swaps will be valued with the difference of the discounted cash flows of each leg of the swaps using risk free rates and CBRT exchange rates. Option transactions will be valued with option pricing models using risk free rates and CBRT exchange rates. At inception of the hedge relationship, the Group documents the economic relationship between hedging instruments and hedged items including whether changes in the cash flows of the hedging instruments are expected to offset changes in the cash flows of hedged items. The Group documents its risk management objective and strategy for undertaking its hedge transactions. The hedging transactions of the Group that qualify for hedge accounting are accounted for as follows: ​ 2. Basis of preparation and summary of material accounting policies (continued) (j) Derivative financial instruments and hedging accounting (continued) (i) Fair value hedge Changes in the fair value of derivatives that are designated and qualified as fair value hedges are recorded in the income statement, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk. The change in the fair value of hedged asset or liability attributable to the hedged risk is recorded as part of the carrying value of the hedged asset or liability during the effective hedging relationship. If the hedge no longer meets the criteria for hedge accounting, the adjustment to the carrying amount of a hedged item, for which the effective interest method is used, is amortized using a recalculated effective interest rate. (ii) Cash flow hedge Hedges of exposures to variability in cash flows that are attributable to a particular risk associated with a recognized asset or liability or a highly probable forecast transaction and could affect profit and loss are designated as cash flow hedges by the Group in accordance with IFRS 9 hedge accounting requirement. The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in the cash flow hedge reserve within equity. The gain or loss relating to the ineffective portion is recognized immediately in profit or loss. Gains or losses relating to the effective portion of the change in intrinsic value of the options are recognized in the cash flow hedge reserve within equity. The changes in the time value of the options that relate to the hedged item (“aligned time value”) are recognized within other comprehensive income in the costs of hedging reserve within equity. Amounts accumulated in equity are reclassified in the periods when the hedged item affects profit or loss, as follows: - Where the hedged item subsequently results in the recognition of a non-financial asset, both the deferred hedging gains and losses and the deferred time value of the option contracts or deferred forward points, if any, are included within the initial cost of the asset. The deferred amounts are ultimately recognized in profit or loss as the hedged item affects profit or loss. - The gain or loss relating to the effective portion of the interest rate swaps hedging variable rate borrowings is recognized in profit or loss within finance cost at the same time as the interest expense on the hedged borrowings. The new effectiveness test model may be qualitative depending on the complexity of hedging relationship provided that it is prospective only. The 80-125% range in IAS 39 is replaced by an objectives-based test that focuses on the economic relationship between the hedged item and the hedging instrument, and the effect of credit risk on that economic relationship. Under IFRS 9, at inception of the hedge relationship, the Group documents the economic relationship between hedging instruments and hedged items including whether changes in the cash flows of the hedging instruments are expected to offset changes in the cash flows of hedged items. The Group documents its risk management objective and strategy for undertaking its hedge transactions. Hedging relationship is discontinued in its entirety when as a whole it ceases to meet the qualifying criteria after considering the rebalancing of the hedging relationship. Voluntary discontinuation is not done, as it is prohibited by IFRS 9. Hedge accounting is discontinued when the risk management objective for the hedging relationship has changed, the hedging instrument expires or is sold, terminated or exercised, there is no longer an economic relationship between the hedged item and hedging instrument or when the effect of credit risk starts dominating the value changes that result from the economic relationship. ​ 2. (j) (ii) Cash flow hedge (continued) When the Group discontinues hedge accounting for a cash flow hedge it accounts for the amount that has been accumulated in the cash flow hedge reserve as follows; - If the hedged future cash flows are still expected to occur, that amount remains in the cash flow hedge reserve until the future cash flows occur. - When a hedging instrument expires, or is sold or terminated, or when a hedge no longer meets the criteria for hedge accounting, any cumulative deferred gain or loss and deferred costs of hedging in equity at that time remains in equity until the forecast transaction occurs, resulting in the recognition of a non-financial asset. When the forecast transaction is no longer expected to occur, the cumulative gain or loss and deferred costs of hedging that were reported in equity are immediately reclassified to profit or loss. (iii) Foreign currency hedge of net investments in foreign operations Foreign exchange gains or losses on the hedging instrument relating to the effective portion of the foreign currency hedge of net investments in foreign operations are recognized in other comprehensive income while any gains or losses relating to the ineffective portion is recognized in the income statement. Tax effects of foreign exchange gains or losses on the hedging instrument relating to the effective portion of the foreign currency hedge of net investments in foreign operations is recognized under other comprehensive income as well (Note 34).
Property, plant and equipment	(k) (i) Recognition and measurement Items of property, plant and equipment are stated at historical cost adjusted for the effects of inflation during the hyperinflationary period, where applicable, less depreciation and impairment losses. Historical cost includes expenditure that is directly attributable to the acquisition of the asset. The cost of self-constructed assets includes cost of materials and direct labor, any other costs directly attributable to bringing the asset to a working condition for its intended use and the costs of dismantling and removing the items and restoring the site on which they are located, if any. Gains and losses on disposals are determined by comparing proceeds with the carrying amount. These are included in profit or loss. Changes in the obligation to dismantle, remove assets on sites and to restore sites on which they are located, other than changes deriving from the passing of time, are added or deducted from the cost of the assets in the period in which they occur. The amount deducted from the cost of the asset cannot exceed the balance of the carrying amount on the date of change, and any excess balance is recognized immediately in profit or loss. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount. ​ 2. Basis of preparation and summary of significant accounting policies (continued) (k) Property, plant and equipment (continued) (ii) Subsequent costs Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of any component accounted for as a separate asset is derecognized when replaced. All other repairs and maintenance are charged to profit or loss during the reporting period in which they are incurred. (iii) Depreciation Depreciation is calculated using the straight-line method to allocate their cost, net of their residual values, over their estimated useful lives. Land is not depreciated. The ranges of estimated useful lives are as follows: ​ ​ ​ ​ Mobile network infrastructure 4–20 years Fixed network infrastructure ​ 3–25 years Call center equipment ​ 4–8 years Buildings 21–25 years Equipment, fixtures and fittings ​ 2–10 years Motor vehicles ​ 4 – 6 years Electricity power plant ​ 20 years Leasehold improvements ​ 3 – 5 years ​ Depreciation methods, useful lives and residual values are reviewed, and adjusted if appropriate, at the end of each reporting period. (iv) Borrowing costs General and specific borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are capitalized during the period that is required to complete and prepare the asset for its intended use or sale. Qualifying assets are assets that necessarily take a substantial period to get ready for their intended use or sale. Other borrowing costs are expensed in the period in which they are incurred.
Intangible assets	2. Basis of preparation and summary of material accounting policies (continued) (l) Intangible assets (i) Telecommunication licenses Separately acquired telecommunication licenses are stated at historical cost adjusted for the effects of inflation during the hyperinflationary period, where applicable, less amortization and impairment losses. Amortization Amortization is recognized in the statement of profit or loss on a straight-line basis by reference to the license period. The range of estimated useful life for telecommunication licenses are as follows: ​ Telecommunications licenses 3 – 25 years ​ The Company has been granted the 2G, 3G and 4.5G licenses on 27 April 1998 (The 2G license has been extended until 30 April 2029 on 7 April 2023) 30 July 2009 and 26 August 2015, respectively. The licenses are effective for 31, 20 and 13 years, respectively. ​ ( ii) Computer software Acquired computer software licenses are stated at historical cost adjusted for the effects of inflation during the hyperinflationary period, where applicable, less amortization and impairment losses. Acquired computer software licenses are capitalized based on the costs incurred to acquire and bring to use the specific software. Costs associated with maintaining computer software programs are recognized as an expense as incurred. Development costs that are directly attributable to the design and testing of identifiable and unique software products controlled by the Group are recognized as intangible assets when the following criteria are met: ● It is technically feasible to complete the software such that it will be available for use, ● Management intends to complete the software and use or sell it, ● There is an ability to use or sell the software, ● It can be demonstrated how the software will generate probable future economic benefits, ● Adequate technical, financial and other resources to complete the development and to use or sell the software are available and ● The expenditure attributable to the software during its development can be reliably measured. Directly attributable costs that are capitalized as part of the software include employee costs and an appropriate portion of relevant overheads. Research expenditure and development expenditure that do not meet the criteria above are recognized as an expense as incurred. Development costs previously recognized as an expense are not recognized as an asset in a subsequent period. 2. Basis of preparation and summary of material accounting policies (continued) (I) Intangible assets (continued) (ii) Computer software (continued) Capitalized development costs are recorded as intangible assets and amortized from the point at which the asset is ready for use. Amortization Amortization is recognized in the statement of profit or loss on a straight-line basis over the estimated useful lives. The range of estimated useful life for computer software are as follows: ​ Computer software 3 – 8 years ​ Amortization methods, useful lives and residual values are reviewed, and adjusted if appropriate, at the end of each reporting period. (iii) Other intangible assets Other intangible assets that are acquired by the Group which have finite useful lives are stated at historical cost adjusted for the effects of inflation during the hyperinflationary period, where applicable, less amortization and impairment losses. Indefeasible Rights of Use (“IRU”) are rights to use a portion of an asset’s capacity granted for a fixed period of time. IRUs are recognized as intangible asset when the Group has specific indefeasible rights to use an identified portion of an underlying asset and the duration of the right is for the major part of the underlying asset’s useful economic life. IRUs are amortized over the shorter of the underlying asset’s useful economic life and the contract term. Amortization Amortization is recognized in the statement of profit or loss on a straight-line basis over the estimated useful lives. The ranges of the estimated useful lives for other intangible assets are as follows: ​ ​ ​ ​ Indefeasible right-of-use 15 years Transmission line software 5-10 years Brand name 9-10 years Customer base 2-15 years Subscriber acquisition cost ​ 2-6 years Electricity production license 20 years ​ Amortization methods, useful lives and residual values are reviewed, and adjusted if appropriate, at the end of each reporting period. Useful lives of subscriber acquisition cost are determined based on expected subscriber lifetimes. Goodwill Goodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill is not amortized but it is tested for impairment annually, or more frequently if events or changes in circumstances indicate that it might be impaired. It is carried at cost adjusted for the effects of inflation during the hyperinflationary period (when it is arising from acquisition of a business whose functional currency is hyperinflationary), less accumulated impairment losses. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold.
Investment properties	2. Basis of preparation and summary of material accounting policies (continued) (m) Recognition and measurement Investment properties are properties held for rental yields and/or for capital appreciation (including property under construction for such purposes). Investment properties are stated at historical cost adjusted for the effects of inflation during the hyperinflationary period, where applicable, less depreciation and impairment losses. An investment property is derecognized upon disposal or when the investment property is permanently withdrawn from use and no future economic benefits are expected from the disposal. Any gain or loss arising on derecognition of the property (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in profit or loss in the period in which the property is derecognized. Depreciation Depreciation is calculated using the straight-line method to allocate their cost, net of their residual values, over their estimated useful lives. The ranges of estimated useful lives are as follows: Investment Property 25-45 years ​ Depreciation methods, useful lives and residual values are reviewed, and adjusted if appropriate, at the end of each reporting period.
Inventories	(n) Inventories are stated at the lower of cost, which is adjusted for the effects of inflation during the hyperinflationary period, where applicable, and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs necessary to make the sale. Cost of inventory is determined using the weighted average method and comprises all costs of purchase and other costs incurred in bringing the inventories to their present location and condition. Costs of purchased inventory are determined after deducting rebates and discounts. At 31 December 2023 and 2022, inventories mainly consisted of mobile phone and its accessories, tablet, sim-cards, tower construction materials and other electronic products.
Impairment of non-financial assets	(o) The Group assesses, at each reporting period, whether there is an indication that an asset may be impaired. If any indication exists, or when annual impairment testing for an asset is required, the Group estimates the asset’s recoverable amount. An asset’s recoverable amount is the higher of an asset’s or cash generating unit’s (“CGU”) fair value less costs of disposal and its value in use. The recoverable amount is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. When the carrying amount of an asset or CGU exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. For assets excluding goodwill, an assessment is made at each reporting date to determine whether there is an indication that previously recognized impairment losses no longer exist or have decreased. As of 31 December 2023, no indication of impairment was found in any CGU of the Group and no impairment test was performed. As explained at Note 41, the Company classified Ukrainian CGU as held-for-sale as of 31 December 2023. Prior to classification to assets held for sale, the Company performed an assessment and did not identify an indication of impairment for Ukrainian CGU. As of 31 December 2022, due to ongoing war in Ukraine, impairment test of Lifecell’s tangible and intangible assets was performed (Note 14).
Employee benefits	2. Basis of preparation and summary of material accounting policies (continued) (p) Employee benefits (i) Short-term obligations Liabilities for salaries including non-monetary benefits that are expected to be settled wholly within 12 months after the end of the period in which the employees render the related service are recognized in respect of employees’ services up to the end of the reporting period and are measured at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as employee benefit obligations in the statement of financial position. (ii) Post-employment benefits In accordance with the labor law in Turkiye, the Company and its subsidiaries in Turkiye are required to make lump-sum payments to employees who have completed one year of service and whose employment is terminated without cause or who retire, are called up for military service or die. Such payments are considered as being part of defined benefit plans in accordance with IAS 19 Employee Benefits (“IAS 19”). Thus, the Group has recognized the retirement pay liability provision which is calculated by estimating the present value of future probable obligation of the Company and its subsidiaries in Turkiye arising from retirement of employees. Provision for retirement pay liability is calculated by independent actuaries using the projected unit credit method. The calculated actuarial gains and losses are all recognized in other comprehensive income. For Turkish legal entities, the provision is calculated based on 30 days (iii) Share-based payments The Group provides a cash-settled share-based payment plan for selected employees in return for their services. For cash-settled share-based payment transactions, the Group measures services received and the liability incurred at the fair value of the liability. Liabilities for cash-settled share-based payment plan are recognized as employee benefit expense over the relevant service period. The fair value of the liability is re-measured at each reporting date and at the settlement date. Any changes in fair value are recognized in profit or loss for the period. (iv) Personnel bonus Provision for bonus is provided when the bonus is a legal obligation, or past practice would make the bonus a constructive obligation and the Group is able to make a reliable estimate of the obligation. (v) Defined contribution plans For defined contribution plans, the Group pays contributions to publicly or privately administered pension insurance plans on a mandatory, contractual or voluntary basis. The Group has no further payment obligations once the contributions have been paid. The contributions are recognized as employee benefit expense when they are due. Prepaid contributions are recognized as an asset to the extent that a cash refund or a reduction in the future payments is available.
Provisions	(q) Provisions A provision is recognized if, as a result of a past event, the Group has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of resources will be required to settle the obligation. Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognized even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small. Provisions are measured at the present value of management’s best estimate of the outflow required to settle the present obligation at the end of the reporting period. The discount rate used to determine the present value is a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The increase in the provision due to the passage of time is recognized as interest expense. Dismantling, removal and restoring sites obligation The Group is required to incur certain costs in respect of a liability to dismantle and remove assets and to restore sites on which the assets were located. The dismantling costs are calculated according to best estimate of future expected payments discounted at a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the liability.
Revenue	(r) Revenue Revenue is recognized at the amount of the transaction price that is allocated to the performance obligation. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. Revenue is recognized when control is transferred to the customer. Revenue from telecommunication services includes postpaid and prepaid revenue from voice, data, messaging and value-added services, fixed internet services, interconnect revenue, and roaming revenue. The Group generally recognizes telecommunication revenue over time as it performs because the subscriber simultaneously receives and consumes the benefits provided by the Group, as the Group performs. At some of the contracts, the Group recognizes revenue for the products and services early within the contract term, where the collection is made in deferred terms. Collection under these contracts, are considered probable as the Group has contractual right to collect, it has a firm policy and practice to enforce its contractual rights and has a historic pattern of collection. With respect to prepaid revenue, the Group generally collects cash in advance by selling prepaid top up to distributors. In such cases, the Group does not recognize revenue until subscribers use the telecommunication services. ​ 2. Basis of preparation and summary of significant accounting policies (continued) (r) Revenue (continued) Services may be bundled with other products and services and these bundled elements involve consideration in the form of a fixed fee or a fixed fee coupled with a continuing payment stream. A good or service is distinct if both of the following criteria are met: ● The good or service is capable of being distinct, which is considered present if it is frequently sold on standalone basis by the Group or other third parties, ● The promise to transfer the good or service is distinct within the context of the contract, which is considered present if there is no significant integration that combines the goods or services. The arrangement consideration is allocated to each performance obligation identified in the contract on a relative standalone selling price. If an element of a transaction is not distinct, then it is accounted for as an integral part of the remaining elements of the transaction. Revenue from device sales is recognized when control of the device has been transferred, being the time when delivered to the end customer. For device sales, revenue is recognized at the time when control of the device has been transferred, being when the products are delivered. The Group, its distributors and dealers offer joint campaigns to subscribers (mainly corporate subscribers) which may include the sale of device by the dealer and/or the distributor and the sale of communication service by the Group. In certain campaigns, dealers make the handset sales to the subscribers with deferred payment terms. Instalment of these handset sales are collected by the Group through letters of undertaking (a formal document transferring right to collect) signed by all parties. The Group pays the distributor the net present value of the installments to be collected from the subscribers and recognizes “contracted receivables” (those that are transferred by the dealers/distributors) in its statement of financial position. The undue (not collected) portion of these contracted receivables which were paid upfront to the distributors/dealers by the Group is classified as “undue assigned contracted receivables” in trade receivables (Note 19). When monthly installment is invoiced to the subscriber, related portion is reclassified as “receivables from subscribers”. The Group collects the contracted receivables in installments during the contract period and recognize revenue for the handset, based on the gross versus net presentation criteria explained at note (d). The Group and distributors offer subscribers to buy a device through consumer financing loan, which will be collected by Turkcell Finansman. The Group carries a risk of collection in these transactions. Turkcell Finansman collects the purchased credit from the subscriber during the contract period and does not record revenue related to the device when it does not act as principal for the sale of device. This is classified as revenue from financial services and it represents interest income generated from consumer financing activities. Interest income is recognized as it accrues, using the effective interest method. The Group also generate revenue from mobile payment services, classified as revenue from financial services, provided by Turkcell Odeme. The revenue mainly consists of commission income from mobile payment activities, and recognized when customers use the service, make transactions and the service provided. Monthly fixed fees represent a fixed amount charged to postpaid subscribers on a monthly basis without regard to the level of usage. Fixed fees are recognized on a monthly basis when billed. Monthly fixed fees are included in telecommunication services revenues. Call center revenues are recognized at the time services are rendered during the contractual period. The revenue recognition policy for other revenues is to recognize revenue as services are provided. ​ 2. Basis of preparation and summary of significant accounting policies (continued) (r) Revenue (continued) Contract costs eligible for capitalization as incremental costs of obtaining a contract comprise commission on sale relating to prepaid and postpaid contracts with acquired or retained subscribers. Contract costs are capitalized in the month of service activation if the Group expects to recover those costs. Contract costs comprise sales commissions to dealers and to own salesforce which can be directly attributed to an acquired or retained contract. Contract costs are classified as intangible assets in the consolidated financial statements. The asset is amortized on a straight-line basis over the customer lifetime, consistent with the pattern of recognition of the associated revenue.
Income taxes	(s) Income taxes The income tax expense or credit for the period is the tax payable on the current period’s taxable income based on the applicable income tax rate for each jurisdiction adjusted by changes in deferred tax assets and liabilities attributable to temporary differences and to unused tax losses. Income tax expense is recognized in the statement of profit or loss, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. In this case, the tax is also recognized in other comprehensive income or directly in equity, respectively. The current income tax charge is calculated based on the tax laws enacted or substantively enacted at the end of the reporting period in the countries where the Company and its subsidiaries and associates operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions,where appropriate, based on amounts expected to be paid to the tax authorities. Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. However, deferred tax liabilities are not recognized if they arise from the initial recognition of goodwill. Deferred income tax is also not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss and at the time of the transaction, does not give rise to equal taxable and deductible temporary differences. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to apply when the related deferred income tax asset is realized or the deferred income tax liability is settled. Deferred tax assets are recognized only if it is probable that future taxable amounts will be available to utilize those temporary differences and tax losses. Deferred tax liabilities and assets are not recognized for temporary differences between the carrying amount and tax bases of investments in foreign operations where the Company is able to control the timing of the reversal of the temporary differences and it is probable that the differences will not reverse in the foreseeable future. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and liabilities and when the deferred tax balances relate to the same taxation authority. Current tax assets and tax liabilities are offset where the entity has a legally enforceable right to offset and intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously. Companies within the Group may be entitled to claim special tax exemptions for capital investments in qualifying assets or in relation to qualifying expenditure (e.g., the Research and Development Tax Incentive regime in Turkiye or other investment allowances). The Group accounts for such allowances as tax credits, which means that the allowance reduces income tax payable and current tax expense. A deferred tax asset is recognized for unclaimed tax credits that are carried forward as deferred tax assets.
Earnings per share	(t) The Group does not have any potential ordinary shares in issue, therefore basic and diluted earnings per share (“EPS”) are equal. Since basic and diluted EPS are equal, the Group presents both basic and diluted EPS on one line described as “Basic and diluted EPS”. Basic EPS is calculated by dividing the profit attributable to ordinary shareholders of the Company by the weighted-average number of ordinary shares outstanding during the financial year, excluding treasury shares. In Türkiye, entities can increase their share capital by distributing “Bonus share” to shareholders from retained earnings. In computing earnings per share, such “Bonus share” distributions are treated as issued shares. Accordingly, the retrospective effect for such share distributions is taken into consideration when determining the weighted-average number of shares outstanding.
Non-current asset held for sale and discontinued operations	(u) On 29 December 2023, the Group publicly announced the decision of its Board of Directors to sell Lifecell, UkrTower and Global LLC, which as a whole represent Ukrainian geography operations. The sale of Ukrainian operations is expected to be completed within a year from the reporting date. The Group classifies non-current assets and disposal groups as held for sale if their carrying amounts will be recovered principally through a sale transaction rather than through continuing use. Non-current assets and disposal groups classified as held for sale are measured at the lower of their carrying amount and fair value less costs to sell. Assets and liabilities of Ukrainian operations are presented at carrying amounts, as carrying amount is lower than fair value less costs to sell. The criteria for held for sale classification is regarded as met only when the sale is highly probable, and the asset or disposal group is available for immediate sale in its present condition. Actions required to complete the sale should indicate that it is unlikely that significant changes to the sale will be made or that the decision to sell will be withdrawn. Assets and liabilities classified as held for sale are presented separately as current items in the statement of financial position. Ukrainian operations are presented as a discontinued operation because it is classified as held for sale and it represents a separate major geographical area of operations. Discontinued operations are excluded from the results of continuing operations and are presented as a single amount as profit or loss after tax from discontinued operations in the statement of profit or loss. Additional disclosures are provided in Note 41. All other notes to the financial statements include amounts for continuing operations, unless indicated otherwise.
Equity	(v) Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds. Where any Group company purchases the Company’s equity instruments, for example as the result of a share buy-back plan, the consideration paid, including any directly attributable incremental costs (net of income taxes) is deducted from equity attributable to the owners of the Company as treasury shares until the shares are cancelled or reissued. Where such ordinary shares are subsequently reissued, any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the owners of the Company (Note 25).
Dividends	(w) Liability is recognized for any dividend declared, being appropriately authorized and no longer at the discretion of the Company, on or before the end of the reporting period but not distributed at the end of the reporting period.
Leases	(x) At inception of a contract, the Group assesses whether a contract is, or contains a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, The Group assesses whether: - The contract involved the use of an identified asset - this may be specified explicitly or implicitly; - The asset should be physically distinct or represent substantially all of the capacity of a physically distinct asset. If the supplier has a substantive substitution right, the asset is not identified; - The Group has the right to obtain substantially all of the economic benefits from the use of an asset throughout the period of use and - The Group has the right to direct use of the asset. The Group has the right when it has the decision-making rights that are most relevant to changing the how and for what purpose the asset is used. If these decisions are predetermined; - - At inception or on reassessment of a contract that contains a lease component, the Group allocates the consideration in the contract to each lease component on the basis of their relative stand-alone prices. Right-of-use asset The Group recognizes a right-of use asset and a lease liability at the lease commencement date. The right-of-use asset is initially recognized at cost which is adjusted for the effects of inflation during the hyperinflationary period, where applicable, comprising of: - Amount of the initial measurement of the lease liability, - Any lease payments made at or before the commencement date, less any lease incentives received, - Any initial direct costs incurred by the Group and - An estimate of costs to be incurred by the lessee in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease, unless those costs are incurred to produce inventories. The lessee incurs the obligation for those costs either at the commencement date or as a consequence of having used the underlying asset during a particular period. ​ 2. Basis of preparation and summary of material accounting policies (continued) (x) The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end date of the useful life of the right-of-use asset or the end date of the lease term. The estimated useful lives of right-of-use assets are determined on the same basis as those property and equipment. In addition, the right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability (Note 16). Lease Liability The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the Group’s incremental borrowing rate. Lease payments included in the measurement of the lease liability comprise the following: - Fixed payments, including in-substance fixed payments, - Variable lease payments that depend on an index or a rate, initially measured using the index or rate at the commencement date, - Amounts expected to be payable under a residual value guarantee and - The exercise price under a purchase option that the Group is reasonably certain to exercise, lease payments in an optional renewable period if the Group is reasonably certain to exercise an extension option, and penalties for early termination of a lease if the Group is reasonably certain to terminate early. After initial recognition, the lease liability is measured (a) increasing the carrying amount to reflect interest on lease liability; (b) reducing the carrying amount to reflect the lease payments made, and (c) remeasuring the carrying amount to reflect any reassessment or lease modifications or to reflect revised in-substance fixed lease payments. Where, (a) there is a change in the lease term as a result of reassessment of certainty to exercise an extension option, or not to exercise a termination option as discussed above; or (b) there is a change in the assessment of an option to purchase the underlying asset, assessed considering the events and circumstances in the context of a purchase option, the Group remeasures the lease liabilities to reflect changes to lease payments by discounting the revised lease payments using a revised discount rate. The Group determines the revised discount rate as the interest rate implicit in the lease for the remainder of the lease term, or the its incremental borrowing rate at the date of reassessment, if the interest rate implicit in the lease cannot be readily determined. Where, (a) there is a change in the amounts expected to be payable under a residual value guarantee; or (b) there is a change in the future lease payments resulting from a change in an index or a rate used to determine those payments, including change to reflect changes in market rental rates following a market rent review, the Group remeasures the lease liabilities by discounting the revised lease payments using an unchanged discount rate, unless the change in lease payments results from a change in floating interest rates. In such case, the Group uses the revised discount rate that reflects changes in the interest rate. ​ 2. Basis of preparation and summary of material accounting policies (continued) (x) The Group recognizes the amount of the remeasurement of lease liability as an adjustment to the right-of-use asset. Where the carrying amount of the right-of-use asset is reduced zero and there is further reduction in the measurement of the lease liability, the Group recognizes any remaining amount of the remeasurement in profit or loss. The Group accounts for a lease modification as a separate lease if both: - The modification increases the scope of the lease by adding the right to use one or more underlying assets and - The consideration for the lease increases by an amount commensurate with the stand-alone price for the increase in scope and any appropriate adjustments to that stand-alone price to reflect the circumstances of the particular contract. The Group as a Lessor When the Group acts an intermediate lessor, it accounts for its interests in the head lease and the sub-lease separately. It assesses the lease classification of a sub-lease with reference to the right-of-use-asset arising from the head lease, not with reference to the underlying asset. If an arrangement contains lease and non-lease components, the Group applies IFRS 15 to allocate the consideration in the contract.
New standards and interpretations	(y) New standards and interpretations i) Standards, amendments and interpretations applicable as at 31 December 2023: IFRS 17 - The new Standard for insurance contracts IASB issued IFRS 17, a comprehensive new accounting standard for insurance contracts covering recognition and measurement, presentation and disclosure. IFRS 17 model combines a current balance sheet measurement of insurance contract liabilities with the recognition of profit over the period that services are provided. Certain changes in the estimates of future cash flows and the risk adjustment are also recognized over the period that services are provided. Entities have an option to present the effect of changes in discount rates either in profit and loss or in other comprehensive income. The standard includes specific guidance on measurement and presentation for insurance contracts with participation features. The standard did not have a significant impact on the financial position or performance of the Group. ​ 2. Basis of preparation and summary of significant accounting policies (continued) (y) New standards and interpretations (continued) i) Standards, amendments and interpretations applicable as at 31 December 2023: (continued) Amendments to IAS 8 - Definition of Accounting Estimates In February 2021, the Board issued amendments to IAS 8, in which it introduces a new definition of “accounting estimates”. The amendments clarify the distinction between changes in accounting estimates and changes in accounting policies and the correction of errors. Also, the amended standard clarifies that the effects on an accounting estimate of a change in an input or a change in a measurement technique are changes in accounting estimates if they do not result from the correction of prior period errors. The previous definition of a change in accounting estimate specified that changes in accounting estimates may result from new information or new developments. Therefore, such changes are not corrections of errors. This aspect of the definition was retained by the Board. The amendments apply to changes in accounting policies and changes in accounting estimates that occur on or after the start of the effective date. The amendments did not have a significant impact on the financial position or performance of the Group. Amendments to IAS 1 and IFRS Practice Statement 2 - Disclosure of Accounting Policies The amendments to IAS 1 and IFRS Practice Statement 2 Making Materiality Judgements provide guidance and examples to help entities apply materiality judgements to accounting policy disclosures. The amendments aim to help entities provide accounting policy disclosures that are more useful by replacing the requirement for entities to disclose their ‘significant’ accounting policies with a requirement to disclose their ‘material’ accounting policies and adding guidance on how entities apply the concept of materiality in making decisions about accounting policy disclosures. The amendments have had some impact on the Group’s disclosures of accounting policies, but not on the measurement, recognition or presentation of any items in the Group’s financial statements. Amendments to IAS 12 – Deferred Tax related to Assets and Liabilities arising from a Single Transaction In May 2021, the Board issued amendments to IAS 12, which narrow the scope of the initial recognition exception under IAS 12, so that it no longer applies to transactions that give rise to equal taxable and deductible temporary differences. The amendments clarify that where payments that settle a liability are deductible for tax purposes, it is a matter of judgement (having considered the applicable tax law) whether such deductions are attributable for tax purposes to the liability recognized in the financial statements (and interest expense) or to the related asset component (and interest expense). This judgement is important in determining whether any temporary differences exist on initial recognition of the asset and liability. The amendments apply to transactions that occur on or after the beginning of the earliest comparative period presented. In addition, at the beginning of the earliest comparative period presented, a deferred tax asset (provided that sufficient taxable profit is available) and a deferred tax liability for all deductible and taxable temporary differences associated with leases and decommissioning obligations should be recognized. The standard did not have any impact on the financial position or performance of the Group because the Group had already adopted a similar policy. ​ 2. Basis of preparation and summary of material accounting policies (continued) (y) New standards and interpretations (continued) i) Standards, amendments and interpretations applicable as at 31 December 2023: (continued) Amendments to IAS 12 - International Tax Reform – Pillar Two Model Rules In May 2023, the Board issued amendments to IAS 12, which introduce a mandatory exception in IAS 12 from recognizing and disclosing deferred tax assets and liabilities related to Pillar Two income taxes. The amendments clarify that IAS 12 applies to income taxes arising from tax laws enacted or substantively enacted to implement the Pillar Two Model Rules published by the Organization for Economic Cooperation and Development (OECD). Local legislations in the countries that the Group operates have not been fully clarified yet, except for the Netherlands. But because other countries legislations are not fully clarified, the Group is unable to make a complete impact assessment for the impacts of the tax reform. However, Certain disclosure requirements are not required to be applied for any period ending on or before 31 December 2023. Based on management’s preliminary assessments, Group management does not expect significant impact on it’s consolidated financial statements due to Pillar Two amendments. However, the Company will continue to monitoring upcoming legislation changes on this matter, in Turkey and in other countries that the Group operates. ii) Standards, amendments and interpretations that are issued but not effective as at 31 December 2023: Standards, interpretations and amendments to existing standards that are issued but not yet effective up to the date of issuance of the consolidated financial statements are as follows. the Group will make the necessary changes if not indicated otherwise, which will be affecting the consolidated financial statements and disclosures, when the new standards and interpretations become effective. Amendments to IFRS 10 and IAS 28 - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture In December 2015, IASB postponed the effective date of this amendment indefinitely pending the outcome of its research project on the equity method of accounting. Early application of the amendments is still permitted. The Group will wait until the final amendment to assess the impacts of the changes. Amendments to IAS 1- Classification of Liabilities as Current and Non-Current Liabilities In January 2020 and October 2022, IASB issued amendments to IAS 1 to specify the requirements for classifying liabilities as current or non-current. According to the amendments made in October 2022 if an entity’s right to defer settlement of a liability is subject to the entity complying with the required covenants at a date subsequent to the reporting period (“future covenants”), the entity has a right to defer settlement of the liability even if it does not comply with those covenants at the end of the reporting period. In addition, October 2022 amendments require an entity to provide disclosure when a liability arising from a loan agreement is classified as non-current and the entity’s right to defer settlement is contingent on compliance with future covenants within twelve months. This disclosure must include information about the covenants and the related liabilities. The amendments clarified that the classification of a liability is unaffected by the likelihood that the entity will exercise its right to defer settlement of the liability for at least twelve months after the reporting period. The amendments are effective for periods beginning on or after 1 January 2024. The amendments must be applied retrospectively in accordance with IAS 8. Early application is permitted. However, an entity that applies the 2020 amendments early is also required to apply the 2022 amendments, and vice versa. The Group does not expect any impact on its balance sheet as a result of this amendment. 2. Basis of preparation and summary of material accounting policies (continued) (y) New standards and interpretations (continued) ii) Standards, amendments and interpretations that are issued but not effective as at 31 December 2023: (continued) Amendments to IFRS 16 - Lease Liability in a Sale and Leaseback In September 2022, the Board issued amendments to IFRS 16. The amendments specify the requirements that a seller-lessee uses in measuring the lease liability arising in a sale and leaseback transaction, to ensure the seller-lessee does not recognize any amount of the gain or loss that relates to the right-of-use it retains. In applying requirements of IFRS 16 under “Subsequent measurement of the lease liability” heading after the commencement date in a sale and leaseback transaction, the seller lessee determines ‘lease payments’ or ‘revised lease payments’ in such a way that the seller-lessee would not recognize any amount of the gain or loss that relates to the right-of-use retained by the seller-lessee. The amendments do not prescribe specific measurement requirements for lease liabilities arising from a leaseback. The initial measurement of the lease liability arising from a leaseback may result in a seller-lessee determining ‘lease payments’ that are different from the general definition of lease payments in IFRS 16. The seller-lessee will need to develop and apply an accounting policy that results in information that is relevant and reliable in accordance with IAS 8. A seller-lessee applies the amendments to annual reporting periods beginning on or after 1 January 2024. Earlier application is permitted. A seller-lessee applies the amendments retrospectively in accordance with IAS 8 to sale and leaseback transactions entered into after the date of initial application of IFRS 16. The Group does not expect significant impact of the amendments on financial position or performance of the Group. Amendments to IAS 7 and IFRS 7 - Disclosures: Supplier Finance Arrangements The amendments issued in May 2023 specify disclosure requirements to enhance the current requirements, which are intended to assist users of financial statements in understanding the effects of supplier finance arrangements on an entity’s liabilities, cash flows and exposure to liquidity risk. Supplier finance arrangements are characterized by one or more finance providers offering to pay amounts an entity owes its suppliers and the entity agreeing to pay according to the terms and conditions of the arrangements at the same date as, or a date later than, suppliers are paid. The amendments require an entity to provide information about terms and conditions of those arrangements, quantitative information on liabilities related to those arrangements as at the beginning and end of the reporting period and the type and effect of non-cash changes in the carrying amounts of those liabilities. In the context of quantitative liquidity risk disclosures required by IFRS 7, supplier finance arrangements are also included as an example of other factors that might be relevant to disclose. The amendments will be effective for annual reporting periods beginning on or after 1 January 2024. Early adoption is permitted but will need to be disclosed. The Group is in the process of assessing the impact of the amendments on financial position or performance of the Group. Amendments to IAS 21 - Lack of exchangeability In August 2023, the Board issued amendments to IAS 21. The amendments specify how an entity should assess whether a currency is exchangeable and how it should determine a spot exchange rate when exchangeability is lacking. When an entity estimates a spot exchange rate because a currency is not exchangeable into another currency, it discloses information that enables users of its financial statements to understand how the currency not being exchangeable into the other currency affects, or is expected to affect, the entity’s financial performance, financial position and cash flows. The amendments will be effective for annual reporting periods beginning on or after 1 January 2025. Early adoption is permitted but will need to be disclosed. When applying the amendments, an entity cannot restate comparative information. The Group is in the process of assessing the impact of the amendments on financial position or performance of the Group.

Basis of preparation and summ_3

Basis of preparation and summary of material accounting policies (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Disclosure of evolution of CPI	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 2021 2020 ​ Annual Index 1,859.38 1,128.45 686.95 504.81 ​ Average Index 1,488.91 967.71 561.61 469.59 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Yearly Inflation 64.8 % 64.3 % 36.1 % 14.6 % Cumulative Inflation (last three years) 268.3 % 156.2 % 74.4 % 54.2 %
Disclosure of Estimated Useful Lives for Property, Plant and Equipment	The ranges of estimated useful lives are as follows: ​ ​ ​ ​ Mobile network infrastructure 4–20 years Fixed network infrastructure ​ 3–25 years Call center equipment ​ 4–8 years Buildings 21–25 years Equipment, fixtures and fittings ​ 2–10 years Motor vehicles ​ 4 – 6 years Electricity power plant ​ 20 years Leasehold improvements ​ 3 – 5 years
Disclosure of Estimated Useful Lives for Investment Properties	Depreciation is calculated using the straight-line method to allocate their cost, net of their residual values, over their estimated useful lives. The ranges of estimated useful lives are as follows: Investment Property 25-45 years ​
Telecommunication licenses
Statement [LineItems]
Disclosure of Estimated Useful Lives for Intangible Assets	​ Telecommunications licenses 3 – 25 years
Computer software
Statement [LineItems]
Disclosure of Estimated Useful Lives for Intangible Assets	Amortization is recognized in the statement of profit or loss on a straight-line basis over the estimated useful lives. The range of estimated useful life for computer software are as follows: ​ Computer software 3 – 8 years
Other intangible assets
Statement [LineItems]
Disclosure of Estimated Useful Lives for Intangible Assets	Amortization is recognized in the statement of profit or loss on a straight-line basis over the estimated useful lives. The ranges of the estimated useful lives for other intangible assets are as follows: ​ ​ ​ ​ Indefeasible right-of-use 15 years Transmission line software 5-10 years Brand name 9-10 years Customer base 2-15 years Subscriber acquisition cost ​ 2-6 years Electricity production license 20 years ​

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2023
Business combinations
Summary of detailed information about business combination	​ ​ ​ ​ Total consideration amount 258,584 - Cash consideration amount 249,719 - Contingent and deferred consideration amount 8,865 Net assets acquired (230,835) Goodwill 27,749 ​ The fair values of identifiable assets and liabilities in accordance with IFRS 3 arising from the acquisition are as follows: ​ ​ ​ Cash and cash equivalents 15,039 Other current assets ​ 15,528 Property, plant and equipment 342,889 Intangible assets 631,093 Other non-current assets 449 Borrowings (411,129) Trade and other payables (21,326) Due to related parties (6,794) Provisions (100) Employee benefit obligations (208) Deferred tax liabilities (131,966) Other liabilities (202,640) Fair value of total identifiable net assets (100%) 230,835 ​ The details of cash outflow due to acquisition are as follows: ​ ​ ​ ​ Total consideration - cash 249,719 Cash and cash equivalents - acquired ​ (15,039) Cash outflow due to acquisition (net) 234,680 ​

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Summary of operating segment information	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Intersegment ​ ​ ​ ​ ​ ​ Turkcell Turkiye ​ Turkcell International ​ Techfin ​ Other ​ Eliminations ​ Consolidated ​ 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 Total segment revenue ​ 91,952,843 ​ 77,951,747 ​ 2,625,686 ​ 2,673,057 ​ 4,568,674 ​ 3,545,379 ​ 10,161,753 ​ 13,558,486 ​ (2,192,772) ​ (4,241,823) ​ 107,116,184 ​ 93,486,846 Inter-segment revenue ​ (782,421) ​ (415,145) ​ (151,112) ​ (238,906) ​ (415,271) ​ (264,840) ​ (843,968) ​ (3,322,932) ​ 2,192,772 ​ 4,241,823 ​ - ​ - Revenues from external customers ​ 91,170,422 ​ 77,536,602 ​ 2,474,574 ​ 2,434,151 ​ 4,153,403 ​ 3,280,539 ​ 9,317,785 ​ 10,235,554 ​ - ​ - ​ 107,116,184 ​ 93,486,846 Adjusted EBITDA ​ 40,663,472 ​ 32,770,610 ​ 972,856 ​ 891,194 ​ 1,607,534 ​ 1,749,526 ​ 887,860 ​ 1,298,333 ​ (254,608) ​ (101,932) ​ 43,877,114 ​ 36,607,731 IFRS 9 impairment loss provision ​ (920,417) ​ (557,550) ​ (6,055) ​ (5,003) ​ (81,981) ​ (57,339) ​ 289 ​ (2,086) ​ - ​ - ​ (1,008,164) ​ (621,978) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Intersegment ​ ​ ​ ​ ​ ​ Turkcell Turkiye ​ Turkcell International ​ Techfin ​ Other ​ Eliminations ​ Consolidated ​ 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 Total segment revenue 77,951,747 ​ 90,008,603 ​ 2,673,057 ​ 2,667,171 ​ 3,545,379 ​ 3,550,776 ​ 13,558,486 ​ 15,775,237 ​ (4,241,823) ​ (3,402,143) ​ 93,486,846 ​ 108,599,644 Inter-segment revenue (415,145) ​ (580,385) ​ (238,906) ​ (278,079) ​ (264,840) ​ (202,695) ​ (3,322,932) ​ (2,340,984) ​ 4,241,823 ​ 3,402,143 ​ - ​ - Revenues from external customers 77,536,602 ​ 89,428,218 ​ 2,434,151 ​ 2,389,092 ​ 3,280,539 ​ 3,348,081 ​ 10,235,554 ​ 13,434,253 ​ - ​ - ​ 93,486,846 ​ 108,599,644 Adjusted EBITDA 32,770,610 ​ 40,815,431 ​ 891,194 ​ 859,130 ​ 1,749,526 ​ 2,119,639 ​ 1,298,333 ​ 1,305,889 ​ (101,932) ​ (156,908) ​ 36,607,731 ​ 44,943,181 IFRS 9 impairment loss provision (557,550) ​ (803,560) (5,003) ​ (8,632) (57,339) ​ (31,771) ​ (2,086) ​ (3,072) - ​ - (621,978) (847,035) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 31 December ​ 2023 2022 2021 Profit for the period 10,562,572 ​ 6,036,486 6,416,898 Add/(Less): ​ ​ ​ Income tax expense (4,675,891) ​ (2,785,265) 900,339 Finance income (12,663,682) ​ (3,957,684) ​ (11,527,996) Finance costs 19,931,617 ​ 11,949,156 ​ 21,308,035 Other income (882,782) ​ (348,611) ​ (356,404) Other expenses 5,648,334 ​ 1,406,976 ​ 2,010,123 Monetary (gain) loss ​ (3,816,872) ​ (7,767,102) ​ (4,804,527) Depreciation and amortization 31,298,993 ​ 32,595,996 ​ 31,188,016 Share of loss/(gain) of equity accounted investees (1,525,175) ​ (522,221) ​ (191,303) Consolidated adjusted EBITDA 43,877,114 ​ 36,607,731 ​ 44,943,181
Summary of Geographical Information	In presenting the information based on geographical segments, segment revenue is based on the geographical location of operations and segment assets are based on the geographical location of the assets. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 31 December ​ 2023 ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Turkiye 104,641,610 ​ 91,052,696 ​ 106,210,552 Belarus 1,384,585 ​ 1,540,091 ​ 1,375,795 Turkish Republic of Northern Cyprus 1,058,155 ​ 855,064 ​ 959,667 Netherlands 31,834 ​ 38,995 ​ 53,630 ​ 107,116,184 ​ 93,486,846 ​ 108,599,644 ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ ​ 2023 ​ 2022 Non-current assets ​ ​ ​ ​ Turkiye 140,298,871 141,507,693 Ukraine - ​ 12,651,476 Belarus 746,265 ​ 1,229,643 Turkish Republic of Northern Cyprus 3,047,815 ​ 1,626,546 Unallocated non-current assets 444,146 ​ 661,238 ​ 144,537,097 ​ 157,676,596

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Summary of Revenue	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Intersegment ​ ​ ​ ​ ​ Turkcell Turkiye Turkcell International Techfin Other Eliminations Consolidated ​ 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 Telecommunication services ​ 86,033,365 ​ 73,395,928 ​ 2,285,955 ​ 2,276,114 ​ - ​ - - ​ - (200,732) (171,130) 88,118,588 75,500,912 Equipment revenues ​ 4,981,916 ​ 4,119,171 ​ 183,095 ​ 177,001 ​ - ​ - 6,315,781 ​ 6,886,804 (86,055) (38,758) 11,394,737 11,144,218 Revenue from financial services ​ - ​ - ​ - ​ - ​ 4,568,674 ​ 3,545,379 - ​ - (415,271) (264,840) 4,153,403 3,280,539 Other ​ 937,562 ​ 436,648 ​ 156,636 ​ 219,942 ​ - ​ - 3,845,972 ​ 6,671,682 (1,490,714) (3,767,095) 3,449,456 3,561,177 Total ​ 91,952,843 ​ 77,951,747 ​ 2,625,686 ​ 2,673,057 ​ 4,568,674 ​ 3,545,379 10,161,753 ​ 13,558,486 (2,192,772) (4,241,823) 107,116,184 93,486,846 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Intersegment ​ ​ ​ ​ ​ Turkcell Turkiye ​ Turkcell International ​ Techfin ​ Other ​ Eliminations ​ Consolidated ​ 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 Telecommunication services 73,395,928 ​ 85,301,533 ​ 2,276,114 2,101,368 ​ - ​ - - - (171,130) (210,861) 75,500,912 87,192,040 Equipment revenues 4,119,171 ​ 4,111,543 ​ 177,001 299,230 ​ - ​ - 6,886,804 9,496,810 (38,758) (164,771) 11,144,218 13,742,812 Revenue from financial services - ​ - ​ - - ​ 3,545,379 ​ 3,550,776 - - (264,840) (202,715) 3,280,539 3,348,061 Other 436,648 ​ 595,527 ​ 219,942 266,573 ​ - ​ - 6,671,682 6,278,427 (3,767,095) (2,823,796) 3,561,177 4,316,731 Total 77,951,747 ​ 90,008,603 ​ 2,673,057 2,667,171 ​ 3,545,379 ​ 3,550,776 13,558,486 15,775,237 (4,241,823) (3,402,143) 93,486,846 108,599,644
Summary of Revenue by Recognition	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ ​ Turkcell ​ Turkcell ​ ​ ​ ​ ​ Intersegment ​ ​ ​ Turkiye International Techfin Other eliminations Consolidated Telecommunication Services ​ 86,033,365 2,285,955 ​ - - (200,732) 88,118,588 At a point in time ​ 1,456,376 66,933 ​ - - (105) 1,523,204 Over time ​ 84,576,989 2,219,022 ​ - - (200,627) 86,595,384 Equipment Related ​ 4,981,916 183,095 ​ - 6,315,781 (86,055) 11,394,737 At a point in time ​ 4,468,575 183,095 ​ - 6,315,781 (86,055) 10,881,396 Over time ​ 513,341 - ​ - - - 513,341 Revenue from financial operations ​ - - ​ 4,568,674 - (415,271) 4,153,403 At a point in time ​ - - ​ 2,224,526 - (376,108) 1,848,418 Over time ​ - - ​ 2,344,148 - (39,163) 2,304,985 Call Center ​ - - ​ - - - - At a point in time ​ - - ​ - - - - Over time ​ ​ - ​ - - - - Other ​ 937,562 156,636 ​ - 3,845,972 (1,490,714) 3,449,456 At a point in time ​ 376 31,177 ​ - 116,102 (52) 147,603 Over time ​ 937,186 125,459 ​ - 3,729,870 (1,490,662) 3,301,853 Total ​ 91,952,843 2,625,686 ​ 4,568,674 10,161,753 (2,192,772) 107,116,184 At a point in time ​ 5,925,327 281,205 ​ 2,224,526 6,431,883 (462,320) 14,400,621 Over time ​ 86,027,516 2,344,481 ​ 2,344,148 3,729,870 (1,730,452) 92,715,563 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2022 ​ ​ Turkcell ​ Turkcell ​ ​ ​ ​ ​ Intersegment ​ ​ ​ Turkiye International Techfin Other eliminations Consolidated Telecommunication Services 73,395,928 2,276,114 ​ - - (171,130) 75,500,912 At a point in time 631,113 78,495 ​ - - (229) 709,379 Over time 72,764,815 2,197,619 ​ - - (170,901) 74,791,533 Equipment Related 4,119,171 177,001 ​ - 6,886,804 (38,758) 11,144,218 At a point in time 3,677,042 177,001 ​ - 6,886,804 (38,758) 10,702,089 Over time 442,129 - ​ - - - 442,129 Revenue from financial operations - - ​ 3,545,379 - (264,840) 3,280,539 At a point in time - - ​ 1,621,746 - (264,832) 1,356,914 Over time - - ​ 1,923,633 - (8) 1,923,625 Call Center - - ​ - - - - At a point in time - - ​ - - - - Over time ​ ​ ​ - ​ ​ - Other 436,648 219,942 ​ - 6,671,682 (3,767,095) 3,561,177 At a point in time 11,844 6,718 ​ - 66,890 (9,103) 76,349 Over time 424,804 213,224 ​ - 6,604,792 (3,757,992) 3,484,828 Total 77,951,747 2,673,057 ​ 3,545,379 13,558,486 (4,241,823) 93,486,846 At a point in time 4,319,999 262,214 ​ 1,621,746 6,953,694 (312,922) 12,844,731 Over time 73,631,748 2,410,843 ​ 1,923,633 6,604,792 (3,928,901) 80,642,115 ​ ​ 6. Revenue (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2021 ​ ​ Turkcell ​ Turkcell ​ ​ ​ ​ ​ Intersegment ​ ​ ​ Turkiye International Techfin Other eliminations Consolidated Telecommunication Services ​ 85,301,533 ​ 2,101,368 ​ - ​ - ​ (210,861) ​ 87,192,040 At a point in time 863,151 70,605 - - (3) 933,753 Over time 84,438,382 2,030,763 - - (210,858) 86,258,287 Equipment Related 4,111,543 299,230 - 9,496,810 (164,771) 13,742,812 At a point in time 3,332,725 299,230 - 9,496,810 (164,771) 12,963,994 Over time 778,818 - - - - 778,818 Revenue from financial operations - - 3,550,776 - (202,715) 3,348,061 At a point in time - - 1,389,624 - (202,715) 1,186,909 Over time - - 2,161,152 - - 2,161,152 Call Center - - - - - - At a point in time - - - - - - Over time - ​ - ​ ​ - Other 595,527 266,573 - 6,278,427 (2,823,796) 4,316,731 At a point in time 18,547 950 - 151,371 (9,939) 160,929 Over time 576,980 265,623 - 6,127,056 (2,813,857) 4,155,802 Total 90,008,603 2,667,171 3,550,776 15,775,237 (3,402,143) 108,599,644 At a point in time 4,214,423 370,785 1,389,624 9,648,181 (377,428) 15,245,585 Over time 85,794,180 2,296,386 2,161,152 6,127,056 (3,024,715) 93,354,059 ​

Other income and expense (Table

Other income and expense (Tables)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Schedule of other operating income and expense	​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Depositary reimbursement 108,861 104,532 139,732 Insurance compensation 273,843 - - Income from equipment donations 205,045 - - Rent income 26,507 38,740 37,350 Non-interest income from banks 891 17,194 28,062 Other 267,635 188,145 151,260 Other income 882,782 348,611 356,404 ​ ​ ​ ​ ​ ​ ​ Revaluation tax expense (1,500) (415,341) ​ - Donation expenses (*) ​ (3,919,568) ​ (267,861) ​ (278,463) Litigation expenses (738,268) (156,018) ​ (1,124,058) Loss on modification of lease contract (146,563) (172,408) ​ (147,959) Loss on sale of fixed assets (15,981) (35,502) ​ 98,440 Restructuring cost (462,741) (12,116) ​ - Other (363,713) (347,730) ​ (558,084) Other expense (5,648,334) (1,406,976) ​ (2,010,123) (*) The donation expenses mainly relate to the donation payment made on February 6, 2023, following the devastating Southeastern Turkiye Earthquakes. This donation payment was made in accordance with the opportunity granted by the Capital Markets Board’s decision dated February 9, 2023.

Employee benefit expenses (Tabl

Employee benefit expenses (Tables)	12 Months Ended
	Dec. 31, 2023
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Summary of employee benefit expenses	​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 31 December 2022 31 December 2021 Wages and salaries (*) 13,836,698 ​ 9,691,385 10,477,300 Defined benefit plans (**) 306,677 ​ 138,841 163,294 Defined contribution plans 75,500 ​ 105,964 109,411 ​ 14,218,875 ​ 9,936,190 ​ 10,750,005 (*) Wages and salaries include compulsory social security contributions, bonuses and share based payments. (**) Remeasurements of defined benefit plans for the years ended 31 December 2023, 2022 and 2021 amounting to TL 149,757, TL 1,824,873 and TL 541,628 respectively are reflected in other comprehensive income.

Finance income and costs (Table

Finance income and costs (Tables)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Summary of finance income and costs	Recognized in the statement of profit or loss: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Interest income ​ 3,118,511 ​ 2,126,478 ​ 2,211,740 Income from financial assets carried at fair value ​ 4,604,960 ​ 1,738,728 ​ - Cash flow hedges – reclassified to profit or loss ​ 3,287,562 ​ - ​ 5,831,714 Net fair value gains on derivative financial instruments and interest 1,144,406 - 3,361,847 Other 508,243 92,478 122,695 Finance income 12,663,682 3,957,684 11,527,996 ​ ​ ​ ​ ​ ​ ​ Net foreign exchange losses (14,016,423) ​ (7,155,055) ​ (18,399,847) Net interest expenses for financial assets and liabilities measured at amortized cost (5,837,283) ​ (4,269,930) ​ (2,817,322) Net fair value losses on derivative financial instruments and interest - ​ (6,580,717) ​ - Cash flow hedges - reclassified to profit or loss - ​ 6,253,680 ​ - Other (77,911) ​ (197,134) ​ (90,866) Finance costs (19,931,617) ​ (11,949,156) ​ (21,308,035) Monetary gain (loss) ​ 3,816,872 ​ 7,767,102 ​ 4,804,527 Net finance costs (3,451,063) ​ (224,370) ​ (4,975,512)

Income tax expense (Tables)

Income tax expense (Tables)	12 Months Ended
	Dec. 31, 2023
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Summary of Income Tax Expense	​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Current income tax expense (683,059) ​ (864,540) ​ (1,931,842) Deferred income tax income 5,358,950 ​ 3,649,805 ​ 1,031,503 Total income tax income/ (expense) 4,675,891 ​ 2,785,265 ​ (900,339)
Summary of Income Tax Relating to Each Component of Other Comprehensive Income	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tax (expense) / ​ ​ 31 December 2023 Before tax benefit Net of tax Foreign currency translation differences ​ 2,860,231 ​ (491,059) ​ 2,369,172 Change in cash flow hedge reserve 1,573,196 ​ 25,502 ​ 1,598,698 Change in cost of hedging reserve (389,364) ​ 274,034 ​ (115,330) Fair value reserve 149,602 ​ (5,514) ​ 144,088 Hedges of net investments in foreign operations (2,342,679) ​ 1,181,457 ​ (1,161,222) Remeasurements of defined benefit plans (149,757) ​ 152,178 ​ 2,421 ​ ​ 1,701,229 ​ 1,136,598 ​ 2,837,827 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tax (expense) / ​ ​ 31 December 2022 Before tax benefit Net of tax Foreign currency translation differences (748,669) ​ (887,185) ​ (1,635,854) Change in cash flow hedge reserve 2,286,823 ​ (89,836) ​ 2,196,987 Change in cost of hedging reserve (2,170,669) ​ 434,134 ​ (1,736,535) Fair value reserve (121,999) ​ 35,988 ​ (86,011) Hedges of net investments in foreign operations (520,930) ​ 440,135 ​ (80,795) Remeasurements of defined benefit plans (1,824,873) ​ 363,876 ​ (1,460,997) ​ (3,100,317) ​ 297,112 ​ (2,803,205) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tax (expense) / ​ ​ 31 December 2021 Before tax benefit Net of tax Foreign currency translation differences 7,164,377 ​ (2,330,871) ​ 4,833,506 Change in cash flow hedge reserve 987,969 ​ (86,967) ​ 901,002 Change in cost of hedging reserve (3,879,104) ​ 775,821 ​ (3,103,283) Fair value reserve ​ (192,475) ​ 38,164 ​ (154,311) Hedges of net investments in foreign operations ​ (3,886,535) ​ 843,616 ​ (3,042,919) Remeasurements of defined benefit plans (541,628) ​ 108,418 ​ (433,210) ​ (347,396) ​ (651,819) ​ (999,215)
Summary of Reconciliation of Effective Income Tax Expense	​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Profit from continuing operations before income tax expense 5,886,681 3,251,221 7,317,237 Profit before income tax expense 5,886,681 3,251,221 7,317,237 ​ ​ ​ ​ ​ ​ ​ Tax at the Turkiye’s tax rate (2023: 25%, 2022:23%, 2021:25%) (1,471,670) ​ (747,781) ​ (1,829,309) Difference in overseas tax rates 101,983 ​ 146,513 ​ (10,798) Effect of exemptions (*) 1,973,510 ​ 1,242,440 ​ 595,597 Effect of permanent differences (629,884) ​ (438,771) ​ (1,327,320) Change in unrecognized deferred tax assets 308,452 ​ (333,765) ​ (17,970) Adjustments for current tax of prior years 83,383 ​ 15,957 ​ (13,845) Effect of increase in corporate tax rate in Turkiye (1,066,740) ​ 388,104 ​ 709,471 Tax effect of investment in associate and joint venture ​ (410,523) ​ (78,213) ​ (28,729) Tax effect of Law No. 7440 (**) ​ (282,582) ​ - ​ - Inflation adjustments 6,066,324 ​ 2,593,980 ​ 1,016,811 Other ​ 3,638 ​ (3,199) ​ 5,753 Total income tax income/ (expense) 4,675,891 ​ 2,785,265 ​ (900,339) (*) Effect of exemptions mainly consist of R&D discounts and exemptions due to capital investments. (**) In accordance with the Law No. 7440 on the “Restructuring of Certain Receivables and Amending Certain Laws” published in the Official Gazette on 12 March 2023, it has been decided that an additional tax of 10% should be calculated over the deduction amounts (included in 2022 tax returns) and tax bases subject to reduced corporate tax.

Expenses by nature (Tables)

Expenses by nature (Tables)	12 Months Ended
	Dec. 31, 2023
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Summary of Expenses by Cost of Sales	Breakdown of expenses by nature for the years ended 31 December 2023, 2022 and 2021 is as follows: Cost of revenue: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Depreciation and amortization (*) (31,298,993) ​ (32,595,996) ​ (31,188,016) Cost of goods sold (10,695,191) ​ (10,782,150) ​ (13,866,996) Share of Turkish Treasury (9,290,270) ​ (7,790,546) ​ (9,322,838) Employee benefit expenses (8,447,593) ​ (6,005,316) ​ (6,613,847) Interconnection and termination expenses (3,955,527) ​ (5,191,849) ​ (7,236,584) Energy expenses ​ (3,676,829) ​ (4,654,112) ​ (2,830,773) Radio expenses (1,368,805) ​ (924,245) ​ (674,525) Frequency expenses (3,424,766) ​ (2,855,179) ​ (3,417,467) Transmission expenses (1,465,349) ​ (1,535,063) ​ (1,659,329) Roaming expenses (1,134,820) ​ (1,097,382) ​ (1,023,156) Universal service fund (1,242,404) ​ (1,085,290) ​ (1,283,039) Cost of revenue from financial services (**) (1,850,910) ​ (1,065,549) ​ (732,206) Internet expenses ​ (1,186,248) ​ (1,252,704) ​ (1,140,267) Other (5,380,330) (4,845,548) (5,149,024) ​ (84,418,035) (81,680,929) ​ (86,138,067) (*) As at 31 December 2023, depreciation and amortization expenses include depreciation and amortization expenses related to the financial services amounting to TL 326,869 (31 December 2022: TL 254,701 and 31 December 2021: TL 270,680). (**) As at 31 December 2023, cost of revenue from financial services includes employee benefit expenses related to the financial services amounting to TL 186,363 (31 December 2022: TL 132,286 and 31 December 2021: TL 103,546).
Summary of Expenses by Nature Selling and Marketing Expenses	Selling and marketing expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Employee benefit expenses (3,139,523) ​ (2,109,509) ​ (2,282,240) Marketing expenses (1,969,736) ​ (1,799,885) ​ (2,164,820) Selling expenses (306,716) ​ (363,264) ​ (444,519) Other (266,371) (320,135) (309,455) ​ (5,682,346) (4,592,793) ​ (5,201,034)
Summary of Expenses by Nature Administrative Expenses	11. Expense by nature (continued) Administrative expenses: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Employee benefit expenses (2,445,396) ​ (1,689,078) ​ (1,750,372) Consultancy expenses (206,083) ​ (227,975) ​ (286,278) Service expenses ​ (157,661) ​ (137,727) ​ (127,040) Maintenance and repair expenses (71,752) ​ (87,404) ​ (88,217) Collection expenses (128,861) ​ (90,042) ​ (123,873) Travel and entertainment expenses (83,402) ​ (62,856) ​ (50,361) Utility expenses ​ (8,006) ​ (39,407) ​ (23,611) Other (328,357) ​ (244,922) ​ (208,591) ​ (3,429,518) ​ (2,579,411) ​ (2,658,343)
Summary of Net Impairment Losses on Financial and Contract Assets	Net impairment losses on financial and contract assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Net impairment losses on financial and contract assets (1,008,164) ​ (621,978) ​ (847,035) ​ (1,008,164) ​ (621,978) ​ (847,035) ​

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2023
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Summary of Property, Plant and Equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment ​ Transfer from ​ Effects of ​ Balance at ​ ​ Balance at ​ ​ ​ ​ ​ ​ ​ Assets held ​ expenses/ ​ investment ​ movements in ​ 31 December Cost 1 January 2023 Additions Disposals Transfers for sale (reversals) property exchange rates 2023 Network infrastructure (All operational) ​ 188,873,033 ​ 5,407,763 ​ (2,745,510) ​ 7,440,574 ​ (14,934,868) ​ - ​ - ​ (2,210,749) ​ 181,830,243 Land and buildings ​ 10,002,000 ​ 1,505,727 ​ (22,560) ​ 52,430 ​ (99,423) ​ - ​ 141,411 ​ (113,337) ​ 11,466,248 Equipment, fixtures and fittings ​ 11,305,347 ​ 1,173,745 ​ (178,394) ​ 322,061 ​ (172,585) ​ - ​ - ​ (480,268) ​ 11,969,906 Motor vehicles ​ 173,393 ​ 30,696 ​ (8,342) ​ 204 ​ (2,474) ​ - ​ - ​ (5,021) ​ 188,456 Leasehold improvements ​ 3,741,428 ​ 70,672 ​ (546) ​ (3) ​ (25,188) ​ - ​ - ​ (2,133) ​ 3,784,230 Electricity production power plant ​ 339,138 ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ 339,138 Construction in progress ​ 3,820,328 ​ 7,215,635 ​ (92,076) ​ (8,338,415) ​ (366,813) ​ 874 ​ - ​ 198,860 ​ 2,438,393 Total ​ 218,254,667 ​ 15,404,238 ​ (3,047,428) ​ (523,149) ​ (15,601,351) ​ 874 ​ 141,411 ​ (2,612,648) ​ 212,016,614 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Network infrastructure (All operational) ​ 130,110,166 ​ 9,081,063 ​ (2,719,073) ​ - ​ (9,582,040) ​ (23,686) ​ - ​ (87,384) ​ 126,779,046 Land and buildings ​ 1,981,910 ​ 678,931 ​ (8,244) ​ - ​ (70,158) ​ (219) ​ 113,520 ​ 163,255 ​ 2,858,995 Equipment, fixtures and fittings ​ 11,097,747 ​ 2,117,619 ​ (127,038) ​ - ​ (126,994) ​ (14) ​ - ​ (825,232) ​ 12,136,088 Motor vehicles ​ 161,429 ​ 31,412 ​ (7,915) ​ - ​ (2,057) ​ - ​ - ​ (4,811) ​ 178,058 Leasehold improvements ​ 3,384,838 ​ 36,514 ​ - ​ - ​ (22,211) ​ - ​ - ​ (1,471) ​ 3,397,670 Electricity production power plant ​ 24,181 ​ 17,093 ​ - ​ - ​ - ​ - ​ - ​ (24,763) ​ 16,511 Total ​ 146,760,271 ​ 11,962,632 ​ (2,862,270) ​ - ​ (9,803,460) ​ (23,919) ​ 113,520 ​ (780,406) ​ 145,366,368 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net book value ​ 71,494,396 ​ 3,441,606 ​ (185,158) ​ (523,149) ​ (5,797,891) ​ 24,793 ​ 27,891 ​ (1,832,242) ​ 66,650,246 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment ​ Transfer to ​ Effects of ​ Balance at ​ Balance at ​ ​ ​ expenses/ investment movements in 31 December Cost ​ 1 January 2022 ​ Additions ​ Disposals ​ Transfers ​ (reversals) ​ property ​ exchange rates ​ 2022 Network infrastructure (All operational) 188,204,239 6,055,634 (3,210,322) 7,011,308 - - ​ (9,187,826) 188,873,033 Land and buildings 10,729,703 ​ 554,894 ​ (3,045) ​ 3,490 ​ - ​ (849,429) ​ (433,613) ​ 10,002,000 Equipment, fixtures and fittings 10,962,783 ​ 1,178,734 ​ (510,040) ​ 115,030 ​ - ​ - ​ (441,160) ​ 11,305,347 Motor vehicles 182,643 ​ - ​ (2,150) ​ 938 ​ - ​ - ​ (8,038) ​ 173,393 Leasehold improvements 3,749,640 ​ 48,300 ​ (37,712) ​ 1,064 ​ - ​ - ​ (19,864) ​ 3,741,428 Electricity production power plant (Note 3) ​ 342,283 ​ - ​ - ​ - ​ - ​ - ​ (3,145) ​ 339,138 Construction in progress 3,421,878 ​ 7,775,969 ​ (60,327) ​ (7,131,830) ​ 11,621 ​ - ​ (196,983) ​ 3,820,328 Total 217,593,169 ​ 15,613,531 ​ (3,823,596) ​ - ​ 11,621 ​ (849,429) ​ (10,290,629) ​ 218,254,667 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ ​ ​ ​ ​ ​ ​ ​ Network infrastructure (All operational) 124,789,832 ​ 12,829,570 ​ (2,317,913) ​ - ​ 303,986 ​ - ​ (5,495,309) ​ 130,110,166 Land and buildings 2,543,152 ​ 381,603 ​ - ​ - ​ 348 ​ (731,185) ​ (212,008) ​ 1,981,910 Equipment, fixtures and fittings 10,429,522 ​ 1,729,653 ​ (372,532) ​ - ​ 13,146 ​ - ​ (702,042) ​ 11,097,747 Motor vehicles 159,896 ​ 11,534 ​ (2,154) ​ - ​ - ​ - ​ (7,847) ​ 161,429 Leasehold improvements 3,405,584 ​ 30,302 ​ (36,420) ​ - ​ 41 ​ - ​ (14,669) ​ 3,384,838 Electricity production power plant (Note 3) ​ 6,394 ​ 17,227 ​ - ​ - ​ - ​ - ​ 560 ​ 24,181 Total ​ 141,334,380 ​ 14,999,889 ​ (2,729,019) ​ - ​ 317,521 ​ (731,185) ​ (6,431,315) ​ 146,760,271 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net book value 76,258,789 ​ 613,642 ​ (1,094,577) ​ - ​ (305,900) ​ (118,244) ​ (3,859,314) ​ 71,494,396 ​

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Summary of Intangible Assets and Goodwill	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment Effects of Balance at ​ ​ Balance at ​ ​ ​ ​ ​ ​ ​ Assets held ​ expenses/ ​ movements in ​ 31 December Cost ​ 1 January 2023 ​ Additions ​ Disposals ​ Transfers for sale (reversals) exchange rates ​ 2023 Telecommunication licenses 70,152,194 ​ 3,613,018 ​ (59,797) ​ 181,814 ​ (5,149,479) ​ - ​ (430,834) ​ 68,306,916 Computer software 95,767,623 7,908,723 (173,279) 453,280 (1,359,776) - ​ 1,087,039 103,683,610 Transmission line software 1,030,729 972 (3,688) - - - ​ 25,231 1,053,244 Indefeasible right of usage 1,012,694 ​ 2,943 - - - - ​ - 1,015,637 Brand name 11,292 53 ​ (49) ​ 188 ​ (614) ​ - ​ (102) ​ 10,768 Customer base 48,967 ​ - ​ - ​ - ​ - ​ - ​ (9,872) ​ 39,095 Goodwill 419,754 ​ - ​ - ​ - ​ - ​ (7,176) ​ (4,649) ​ 407,929 Subscriber acquisition cost 34,103,021 ​ 5,031,195 ​ (125,098) ​ - ​ (575,070) ​ - ​ 84,049 ​ 38,518,097 Electricity production license ​ 709,869 ​ - ​ - ​ - ​ - ​ - ​ (41,875) ​ 667,994 Others 1,118,057 ​ 164,935 ​ (860) ​ (23,060) ​ (161) ​ - ​ (11,527) ​ 1,247,384 Construction in progress 75,914 ​ 371,418 ​ (132,947) ​ (89,073) ​ (869) ​ - ​ 37,781 ​ 262,224 Total 204,450,114 ​ 17,093,257 ​ (495,718) ​ 523,149 ​ (7,085,969) ​ (7,176) ​ 735,241 ​ 215,212,898 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated amortization ​ ​ ​ ​ ​ ​ ​ Telecommunication licenses 47,255,448 ​ 4,275,416 ​ (4,766) ​ - ​ (3,194,034) ​ 3 ​ (244,068) ​ 48,087,999 Computer software 72,926,450 ​ 6,425,747 ​ (135,165) ​ - ​ (204,567) ​ 15,716 ​ 980,719 ​ 80,008,900 Transmission line software 1,015,248 ​ 26,303 ​ (3,688) ​ - ​ - ​ - ​ 5,381 ​ 1,043,244 Indefeasible right of usage 579,827 ​ 63,302 ​ - ​ - ​ - ​ - ​ (454) ​ 642,675 Brand name 16,512 ​ 65 ​ (21) ​ - ​ (340) ​ - ​ (6,401) ​ 9,815 Customer base 35,051 ​ 2,005 ​ - ​ - ​ - ​ - ​ (8,714) ​ 28,342 Subscriber acquisition cost 20,368,047 ​ 6,382,401 ​ (125,098) ​ - ​ (387,076) ​ - ​ (267,239) ​ 25,971,035 Electricity production license ​ 9,938 ​ 30,167 ​ - ​ - ​ - ​ - ​ 12,338 ​ 52,443 Others 744,858 ​ 130,809 ​ (821) ​ - ​ (147) ​ 477 ​ (18,128) ​ 857,048 Total 142,951,379 ​ 17,336,215 ​ (269,559) ​ - ​ (3,786,164) ​ 16,196 ​ 453,434 ​ 156,701,501 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net book value 61,498,735 ​ (242,958) ​ (226,159) ​ 523,149 ​ (3,299,805) ​ (23,372) ​ 281,807 ​ 58,511,397 ​ ​ 13. Intangible assets (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment ​ Effects of ​ Balance at ​ ​ Balance at ​ ​ ​ ​ ​ ​ ​ expenses/ ​ movements in ​ 31 December Cost 1 January 2022 Additions Disposals Transfers (reversals) exchange rates 2022 Telecommunication licenses 73,385,234 1,664 ​ (57,933) ​ 1,504 - ​ (3,178,275) ​ 70,152,194 Computer software 89,532,740 5,779,710 ​ (280,355) ​ 340,680 - ​ 394,848 ​ 95,767,623 Transmission line software 988,369 1,112 ​ - ​ - - ​ 41,248 ​ 1,030,729 Indefeasible right of usage 1,012,694 - - - - ​ - 1,012,694 Brand name 13,996 611 ​ (545) ​ 124 - ​ (2,894) ​ 11,292 Customer base 65,107 - ​ - ​ - - ​ (16,140) ​ 48,967 Goodwill 427,353 - ​ - ​ - - ​ (7,599) ​ 419,754 Subscriber acquisition cost 29,629,666 4,875,036 ​ (111,624) ​ - - ​ (290,057) ​ 34,103,021 Electricity production license (Note 3) ​ 778,332 ​ - ​ - ​ - ​ - ​ (68,463) ​ 709,869 Others ​ 935,930 ​ 200,535 ​ (733) ​ 3 ​ - ​ (17,678) ​ 1,118,057 Construction in progress 127,424 294,093 ​ (590) ​ (342,311) - ​ (2,702) ​ 75,914 Total 196,896,845 11,152,761 ​ (451,780) ​ - - ​ (3,147,712) ​ 204,450,114 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated amortization ​ ​ Telecommunication licenses 44,068,178 4,523,381 ​ (3,162) - 506 ​ (1,333,455) ​ 47,255,448 Computer software 66,868,545 5,737,378 ​ (272,867) - 101,269 ​ 492,125 ​ 72,926,450 Transmission line software 1,001,840 31,887 ​ - - (16,604) ​ (1,875) ​ 1,015,248 Indefeasible right of usage 522,256 58,315 - - - ​ (744) 579,827 Brand name 27,544 117 ​ (394) - - ​ (10,755) ​ 16,512 Customer base 49,300 - ​ - - - ​ (14,249) ​ 35,051 Subscriber acquisition cost 15,840,829 5,010,502 ​ (111,624) - - ​ (371,660) ​ 20,368,047 Electricity production license (Note 3) ​ 9,154 ​ - ​ - ​ - ​ - ​ 784 ​ 9,938 Others 591,074 156,050 ​ (733) - 545 ​ (2,078) ​ 744,858 Total 128,978,720 15,517,630 ​ (388,780) - 85,716 ​ (1,241,907) ​ 142,951,379 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net book value 67,918,125 (4,364,869) ​ (63,000) - (85,716) ​ (1,905,805) ​ 61,498,735 ​

Investment properties (Tables)

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 ​ ​

Right-of-use assets (Tables)

Right-of-use assets (Tables)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Summary of Closing Balances of Right-of-use Assets and Depreciation and Amortization Expenses	Closing balances of right-of-use assets as of 31 December 2023 and 31 December 2022 and depreciation and amortization expenses for the years ended 31 December 2023 and 31 December 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tangible ​ Intangible ​ ​ ​ ​ ​ ​ ​ ​ Network ​ ​ ​ ​ ​ Tangible ​ Right of ​ ​ ​ Intangible ​ ​ ​ Site Rent Building equipment Vehicles Other Total way License Total Total Balance at 1 January 2023 ​ 4,642,828 ​ 1,141,005 ​ 226,757 ​ 300,524 ​ 336,252 ​ 6,647,366 ​ 360,474 ​ 1,046,465 ​ 1,406,939 ​ 8,054,305 Depreciation and amortization charge for the year (2,132,213) (314,369) (1,007,606) ​ (178,464) (277,450) (3,910,102) (79,859) (169,508) (249,367) (4,159,469) Balance at 31 December 2023 3,865,774 1,273,779 205,097 ​ 144,619 224,488 5,713,757 421,586 749 422,335 6,136,092 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tangible ​ Intangible ​ ​ ​ ​ ​ ​ Network ​ ​ ​ ​ ​ Tangible ​ Right of ​ ​ ​ Intangible ​ ​ ​ Site Rent Building equipment Vehicles Other Total way License Total Total Balance at 1 January 2022 ​ 5,545,497 ​ 1,150,710 ​ 907,565 ​ 499,852 ​ 378,787 ​ 8,482,411 ​ 167,881 ​ 1,709,644 ​ 1,877,525 ​ 10,359,936 Depreciation and amortization charge for the year (2,487,303) (276,268) (1,081,663) ​ (187,731) (327,661) (4,360,626) (86,992) (195,442) (282,434) (4,643,060) Balance at 31 December 2022 4,642,828 1,141,005 226,757 ​ 300,524 336,252 6,647,366 360,474 1,046,465 1,406,939 8,054,305

Other assets (Tables)

Other assets (Tables)	12 Months Ended
	Dec. 31, 2023
Other assets
Schedule of other non-current assets	​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December Other non-current assets 2023 2022 Advances given for property, plant and equipment ​ 3,377,893 4,166,670 Deposits and guarantees given ​ 599,170 616,999 Prepaid expenses ​ 373,192 ​ 441,306 VAT receivable ​ 80,015 83,484 Others ​ 154 59,711 ​ ​ 4,430,424 5,368,170
Schedule of other current assets	​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December Other current assets 2023 2022 VAT receivable ​ 1,230,366 ​ 964,020 Prepaid expenses 1,070,710 ​ 753,825 Prepaid taxes 393,101 ​ 736,357 Blocked deposits 784,789 ​ 267,909 Receivables from the Ministry of Transport and Infrastructure of Turkiye 75,895 ​ 226,948 Advances given to suppliers 100,233 ​ 185,518 Receivables from tax office 116,912 ​ 3,137 Others 103,767 ​ 52,928 ​ 3,875,773 ​ 3,190,642 ​

Deferred tax assets and liabi_2

Deferred tax assets and liabilities (Tables)	12 Months Ended
	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 ​

Trade receivables (Tables)

Trade receivables (Tables)	12 Months Ended
	Dec. 31, 2023
Trade receivables.
Summary of Trade Receivables	​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Receivables from subscribers 6,950,428 ​ 6,422,491 Undue assigned contracted receivables 624,799 ​ 856,167 Accounts and notes receivable 3,350,418 3,703,559 ​ 10,925,645 ​ 10,982,217

Receivables from financial se_2

Receivables from financial services (Tables)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Schedule of Receivables From Financial Services	​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Non-current receivables from financial services ​ 593,550 ​ 469,830 Current receivables from financial services ​ 5,842,112 ​ 5,399,259 ​ ​ 6,435,662 5,869,089

Contract assets (Tables)

Contract assets (Tables)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Summary of Contract Assets	​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Non-current contract assets ​ 101,281 110,487 Current contract assets ​ 3,191,739 ​ 3,112,465 ​ ​ 3,293,020 3,222,952 ​

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2023
Cash and cash equivalents
Schedule of Cash and Cash Equivalents	​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Cash in hand 335 591 Banks 50,025,071 42,823,111 - Demand deposits 4,215,677 3,598,726 - Time deposits 45,809,394 33,120,932 - Receivables from reverse repo - 6,103,453 Impairment loss provision ​ (46,690) ​ (47,542) ​ 49,978,716 42,776,160
Reconciliation of cash and cash equivalents	​ ​ ​ ​ ​ ​ ​ 31 December 31 December ​ ​ 2023 ​ 2022 Cash and cash equivalents 49,978,716 42,776,160 Interest accrual of cash and cash equivalents (171,284) (33,956) Asset held for sale 4,017,443 — Total 53,824,875 42,742,204 ​

Financial assets (Tables)

Financial assets (Tables)	12 Months Ended
	Dec. 31, 2023
Financial assets
Summary of detailed information about financial assets	​ The details of financial assets as of 31 December 2023 and 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ 31 December 2022 ​ ​ Non- ​ ​ ​ Non- ​ ​ ​ current Current current Current Amortized cost - ​ - ​ - 1,233,597 - Time deposits with maturity of more than three months ​ - ​ - ​ - ​ 1,233,597 Fair value through profit or loss ​ 541,490 ​ 8,869,828 ​ 426,147 ​ 6,648,418 - Currency protected time deposits (**) ​ - ​ 8,869,828 ​ - ​ 6,648,418 - Investment funds (***) ​ 541,490 ​ - ​ 426,147 ​ - Fair value through other comprehensive income ​ 106,023 ​ - ​ 3,049,667 ​ - - Listed debt securities (*) ​ 106,023 ​ - ​ 3,049,667 ​ - ​ ​ 647,513 ​ 8,869,828 ​ 3,475,814 ​ 7,882,015 (*) (**) 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 190,356 and EUR 85,000 into “Currency Protected TL Time Deposit Accounts”. Maturity of currency protected time deposit accounts is 1 year. (***) Investment funds mainly include Turkcell GSYF, established by Re-Pie., and its associate and financial assets which is carried at fair value and valuation differences are recognized in profit or loss. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Values ​ ​ 31 December ​ 31 December ​ Fair value ​ ​ ​ 2023 2022 hierarchy Valuation technique Financial assets at fair value through other comprehensive income 106,023 3,049,667 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 ​ 82,311 ​ 32,925 ​ 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 ​ 8,869,828 ​ 6,648,418 ​ Level 2 ​ Forward exchange rates at the reporting date Financial assets at fair value through profit or loss ​ 459,179 ​ 393,222 ​ Level 3 ​ Pricing models based on discounted cash flow ​ 9,517,341 10,124,232
Summary of Nominal And Fair Value Of Financial Assets	As of 31 December 2023, and 2022, the notional and fair value amounts of listed debt securities are as follows: ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ Notional amount Fair value ​ Currency ​ (original currency) ​ (in TL) ​ Maturity TL ​ 73,426 ​ 106,023 ​ Indefinite Total listed debt securities ​ 106,023 ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2022 ​ ​ Notional amount ​ Fair value ​ ​ Currency (original currency) (in TL) Maturity EUR ​ 24,000 ​ 777,764 ​ 16 February 2026 EUR ​ 15,000 ​ 459,852 ​ 8 July 2027 EUR ​ 5,000 ​ 164,732 ​ 11 April 2023 USD ​ 3,700 ​ 120,802 ​ 31 March 2025 USD ​ 21,000 ​ 644,610 ​ 14 July 2023 USD ​ 18,000 ​ 508,090 ​ 25 March 2027 USD ​ 5,000 ​ 161,123 ​ 13 November 2025 USD ​ 3,000 ​ 92,001 ​ 25 January 2023 USD ​ 1,000 ​ 30,549 ​ 10 August 2024 USD ​ 50,000 ​ 90,144 ​ Indefinite Total listed debt securities ​ 3,049,667 ​ ​ As of 31 December 2023 and 2022, the notional and fair value amounts of currency protected time deposits are as follows: ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ ​ Notional amount ​ Fair value ​ ​ Currency (original currency) (in TL) Maturity TL 1,191,635 1,732,409 22 February 2024 TL 1,071,635 1,722,282 26 February 2024 TL 955,742 1,155,750 27 February 2024 TL 599,368 715,056 26 April 2024 TL ​ 972,020 ​ 499,665 ​ 10 May 2024 TL ​ 207,853 ​ 418,545 ​ 12 February 2024 TL ​ 700,000 ​ 778,068 ​ 28 February 2024 TL ​ 428,045 ​ 474,316 ​ 31 July 2024 TL ​ 269,857 ​ 325,875 ​ 16 August 2024 TL ​ 274,462 ​ 323,482 ​ 28 August 2024 TL ​ 229,780 ​ 253,153 ​ 02 October 2024 TL ​ 140,639 ​ 170,242 ​ 01 April 2024 TL 94,501 150,592 15 April 2024 TL 94,501 150,393 24 October 2024 Total currency protected time deposits ​ 8,869,828 ​ ​ ​ 24. Financial assets (continued) ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2022 ​ Notional amount Fair value ​ Currency ​ (original currency) ​ (in TL) ​ Maturity TL 1,564,478 2,037,015 10 May 2023 TL 1,160,181 1,565,557 27 February 2023 TL 1,155,113 1,351,781 15 August 2023 TL 719,717 842,611 16 August 2023 TL ​ 379,577 ​ 493,978 ​ 11 May 2023 TL ​ 305,578 ​ 357,476 ​ 02 October 2023 Total currency protected time deposits 6,648,418
Summary of Gain Losses on Other Comprehensive Income	During the year, the following gains (losses) were recognized in other comprehensive income. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 31 December ​ 2023 2022 2021 Gains / (Losses) recognized in other comprehensive income ​ ​ Related to financial assets 149,602 ​ (121,999) (192,475) Related to financial assets, tax effect ​ (5,514) ​ 35,988 ​ 38,164 ​ ​ 144,088 ​ (86,011) (154,311) ​

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2023
Equity.
Summary of Shareholding Percentage	Companies with their shareholding percentage are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ 31 December 2022 ​ (%) TL (%) TL Public Share 53.95 1,187,004 53.95 1,187,004 TVF BTIH 26.20 576,400 26.20 576,400 IMTIS Holdings 19.80 435,600 19.80 435,600 Other 0.05 996 0.05 996 Total ​ 100 ​ 2,200,000 ​ 100 ​ 2,200,000 ​ ​ ​ ​ ​ Inflation adjustment to share capital 30,134,546 30,134,546 Inflation adjusted capital 32,334,546 32,334,546 ​

Earnings per share (Tables)

Earnings per share (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share
Summary of Basic and Diluted Earnings Per Share	​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 2021 Numerator: Profit attributable to owners of the Company 12,553,996 6,880,436 7,135,436 Denominator: ​ ​ ​ Weighted average number of shares (*) 2,182,106,193 2,183,106,193 2,183,106,193 Basic and diluted earnings per share for profit attributable to owners of the Company (in full TL) 5.75 3.15 3.27 ​ ​ ​ ​ ​ ​ ​ ​ Numerator: Profit from continuing operations attributable to owners of the Company 10,584,322 6,038,066 6,416,709 Denominator: ​ ​ ​ Weighted average number of shares (*) 2,182,106,193 2,183,106,193 2,183,106,193 Basic and diluted earnings per share for profit from continuing operations attributable to owners of the Company (in full TL) 4.85 2.77 2.94 ​ ​ 26. Earnings per share (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 2021 Numerator: Profit from discontinued operations attributable to owners of the Company 1,969,674 842,370 718,727 Denominator: Weighted average number of shares (*) 2,182,106,193 2,183,106,193 2,183,106,193 Basic and diluted earnings per share for profit from discontinued operations attributable to owners of the Company (in full TL) 0.90 0.39 0.33 (*) Refer to Note 25 - Treasury shares

Other non-current liabilities (

Other non-current liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Other non-current liabilities
Disclosure of Other Non-Current Liabilities	27. Other non-current liabilities ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Liabilities to BeST investment agreement (*) 1,027,057 1,093,001 Consideration payable in relation to the acquisition of Boyut Enerji - 5,396 Deferred revenue ​ 86,411 ​ 8,194 ​ ​ 1,113,468 1,106,591 (*) The transfer of ownership of BeST’s 20% share in the Republic of Belarus was completed on 9 December 2022. On 30 November 2022, an agreement was signed between the Republic of Belarus, BeST and the Company for the development of telecommunications infrastructure, which covers the years 2022-2032 and involves a USD 100,000 obligation to be paid over a period of 10 years based on a minimum of 50% of the net profit earned by BeST, with the entire amount being paid by the Company to the Republic of Belarus if the specified amount is not reached at the end of the 10-year period. The liability recorded in the consolidated financial statements for the BeST investment agreement reflects the amortized cost value of future payments at the balance sheet date. The total future payments to be made is USD 100,000 (equivalent to TL 2,943,820 as of 31 December 2023) and will be paid depending on the financial performance of BeST. A discount rate of 14.99% was used in the amortized cost calculation. BeST expects the payment to be made in installments between 2027-2032 and changes in expected timing of payments is accounted within net interest expenses for financial assets and liabilities measured at amortized cost.

Loans and borrowings (Tables)

Loans and borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Loans and Borrowings
Summary of Borrowings	​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December Long-term borrowings 2023 2022 Unsecured bank loans 25,494,990 25,793,259 Secured bank loans 3,950,491 3,775,341 Lease liabilities 1,655,783 3,595,270 Debt securities issued 26,845,384 28,021,429 ​ ​ 57,946,648 61,185,299 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Short-term borrowings ​ ​ ​ Unsecured bank loans 19,569,422 21,207,113 Secured bank loans 773,762 1,393,368 Lease liabilities 771,805 1,438,923 Debt securities issued 5,022,572 3,512,682 ​ ​ 26,137,561 27,552,086
Summary of Terms and Conditions of Outstanding Loans	Terms and conditions of outstanding loans are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ 31 December 2022 ​ ​ ​ ​ Interest ​ Payment ​ Nominal ​ Carrying ​ Payment ​ Nominal ​ Carrying ​ Currency rate type period interest rate amount period interest rate amount Unsecured Bank Loans EUR Floating ​ 2024 - 2028 ​ Euribor+ 2.0% -Euribor+ 4.0% 25,815,920 2023 - 2028 ​ Euribor+ 2.0% -Euribor+ 2.3% 22,530,691 Unsecured Bank Loans TL Fixed ​ 2024 - 2025 ​ 11.5% - 58.9% ​ 11,942,103 2023 ​ 12.4% - 38.0% 12,822,981 Unsecured Bank Loans USD Floating ​ 2024 - 2028 ​ Sofr 2.2% 4,483,145 2023 - 2026 ​ Libor+ 1.7% -Libor+ 2.2% 6,561,767 Unsecured Bank Loans UAH Fixed ​ - ​ - - 2023 - 2024 ​ 10.0% - 21.0% 2,354,892 Unsecured Bank Loans CNY Fixed ​ 2024 - 2028 ​ 5.2% - 5.5% 2,261,585 2023 - 2028 ​ 3.7% - 5.5% 2,446,988 Unsecured Bank Loans EUR Fixed ​ 2024 ​ 6.0% 345,431 - ​ - - Unsecured Bank Loans USD Fixed ​ 2024 - 2026 ​ 2.6% 200,371 2023 - 2026 ​ 2.6% 283,053 Unsecured Bank Loans BYR Fixed ​ 2024 ​ 14.0% 15,857 - ​ - - Secured bank loans ​ USD ​ Fixed ​ 2024 - 2033 ​ 1.5% - 3.8% ​ 3,872,474 ​ 2023 - 2032 ​ 1.5% - 3.8% ​ 3,491,611 Secured bank loans USD Floating ​ 2024 - 2028 ​ Sofr+ 0.6% & Libor+ 1.6% 851,779 2023 - 2028 ​ Libor+ 0.6% - Libor+ 1.6% 1,075,688 Secured bank loans UAH Fixed ​ - ​ - - 2023 ​ 16.4% - 19.5% 601,410 Debt securities issued USD Fixed ​ 2024 - 2028 ​ 5.8% 28,430,710 2023 - 2028 ​ 5.8% 29,680,889 Debt securities issued TL Fixed ​ 2024 ​ 29.5% - 45.0% 3,437,246 2023 ​ 20.3% - 25.5% 1,853,222 Lease liabilities ​ TL ​ Fixed ​ 2024 - 2057 ​ 9.8% - 45.0% ​ 1,569,795 ​ 2023 - 2048 ​ 9.8% - 45.0% ​ 1,989,791 Lease liabilities ​ UAH ​ Fixed ​ - ​ - ​ - ​ 2023 - 2071 ​ 7.6% - 47.7% ​ 1,892,521 Lease liabilities ​ EUR ​ Fixed ​ 2024 - 2034 ​ 1.0% - 11.0% ​ 407,907 ​ 2023 - 2034 ​ 1.0% - 10.3% ​ 510,252 Lease liabilities ​ BYN ​ Fixed ​ 2024 - 2037 ​ 10.8% - 20.0% ​ 415,560 ​ 2023 - 2037 ​ 11.5% - 20.0% ​ 509,575 Lease liabilities USD Fixed ​ 2024 - 2052 ​ 3.9% - 11.6% 34,326 2023 - 2052 ​ 3.9% - 11.5% 132,054 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 84,084,209 ​ ​ ​ ​ 88,737,385 ​

Employee benefits (Tables)

Employee benefits (Tables)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Summary of Employee Benefits Provisions	​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Defined benefit plans provision 1,684,487 ​ 2,621,135 Unused vacation provision 367,838 ​ 328,351 ​ ​ 2,052,325 ​ 2,949,486
Summary of Movement in Provision for Retirement Pay Liability	Movements in provision for retirement pay liability are as follows: ​ ​ ​ ​ ​ ​ ​ 2023 2022 Balance at 1 January 2,621,135 ​ 1,391,572 Service cost 352,454 ​ 164,086 Past service cost 3,821 ​ 3,574 Remeasurements 149,757 ​ 1,824,873 Interest expense 162,917 ​ 185,615 Benefit payments ​ (564,023) ​ (111,268) Inflation adjustment ​ (1,041,575) ​ (837,317) Balance at 31 December 1,684,487 ​ 2,621,135
Summary of Sensitivity of Provision for Retirement Pay Liability to Changes in the Significant Actuarial Assumptions	29. Employee benefits (continued) ​ The sensitivity of provision for retirement pay liability to changes in the significant actuarial assumptions is: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ Interest Rate ​ Inflation Rate ​ Sensitivity Level 1% increase 1% decrease 1% increase 1% decrease ​ Change in assumption (14.1) % 17.0 % 17.2 % (14.4) % Impact on provision for defined benefit plans (237,007) ​ 286,194 ​ 290,406 ​ (243,240) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2022 ​ Interest Rate ​ Inflation Rate ​ Sensitivity Level 1% increase 1% decrease 1% increase 1% decrease ​ Change in assumption (13.4) % 16.3 % 16.5 % (13.8) % Impact on provision for defined benefit plans (403,655) 498,016 495,395 (408,897) ​

Contract liabilities (Tables)

Contract liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Summary of Current and Non-current Contract Liabilities	​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Long-term contract liabilities ​ 1,193,665 ​ 1,248,479 Short-term contract liabilities ​ 1,312,519 ​ 1,401,669 ​ ​ 2,506,184 ​ 2,650,148 ​
Summary of Unsatisfied Performance Obligation of Contract Liabilities	The following table shows unsatisfied performance obligation result as of 31 December 2023; ​ ​ ​ ​ ​ ​ ​ 31 December 31 December ​ ​ 2023 ​ 2022 Telecommunications service 2,100,700 ​ 3,039,176 Equipment revenues 933,916 ​ 1,399,868 ​ 3,034,616 ​ 4,439,044 ​

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2023
Non-current provision
Statement [LineItems]
Summary of Provisions	Non - ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Obligations for ​ ​ ​ ​ ​ ​ dismantling, ​ ​ ​ ​ Legal ​ removing and ​ ​ ​ claims site restoration Total Balance at 1 January 2023 ​ 78,585 ​ 1,517,618 ​ 1,596,203 Provisions recognized 124,582 ​ 72,557 ​ 197,139 Payments ​ - ​ (22,631) ​ (22,631) Unwinding of discount - ​ 110,868 ​ 110,868 Transfers to current provisions (46,026) ​ - ​ (46,026) Remeasurements ​ - ​ 272,955 ​ 272,955 Effect of changes in exchange rates ​ - ​ 204,532 ​ 204,532 Transfers to asset held for sale - ​ (204,056) ​ (204,056) Inflation adjustment ​ (46,544) ​ (683,005) ​ (729,549) Balance at 31 December 2023 110,597 ​ 1,268,838 ​ 1,379,435 ​ ​ 32. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Obligations for ​ ​ ​ ​ ​ ​ dismantling, ​ ​ ​ ​ Legal ​ removing and ​ ​ ​ claims site restoration Total Balance at 1 January 2022 ​ 53,219 ​ 1,613,569 ​ 1,666,788 Provisions recognized ​ 88,180 ​ 19,735 ​ 107,915 Payments ​ - ​ (11,732) ​ (11,732) Unwinding of discount ​ - ​ 133,295 ​ 133,295 Transfers to current provisions ​ (34,320) ​ - ​ (34,320) Remeasurements ​ - ​ 401,443 ​ 401,443 Effect of changes in exchange rates ​ - ​ 42,431 ​ 42,431 Inflation adjustment ​ (28,494) ​ (681,123) ​ (709,617) Balance at 31 December 2022 ​ 78,585 ​ 1,517,618 ​ 1,596,203
Current provision
Statement [LineItems]
Summary of Provisions	Current provisions: ​ ​ ​ ​ ​ ​ ​ ​ ​ Legal claims (**) Bonus (*) Total Balance at 1 January 2023 52,515 1,189,764 1,242,279 Provisions recognized 512,039 2,657,049 3,169,088 Payments (23,591) (1,482,378) (1,505,969) Transfers from non-current provisions ​ 46,026 ​ - ​ 46,026 Transfers to asset held for sale (10,015) (175,440) (185,455) Effect of changes in exchange rates 91 38,274 38,365 Inflation adjustment ​ (127,135) ​ (701,656) ​ (828,791) Balance at 31 December 2023 449,930 1,525,613 1,975,543 ​ ​ ​ ​ ​ ​ ​ ​ ​ Legal claims (**) Bonus (*) Total Balance at 1 January 2022 181,407 ​ 1,371,334 ​ 1,552,741 Provisions recognized / reversals (173) ​ 1,767,229 ​ 1,767,056 Payments (101,687) ​ (1,357,306) ​ (1,458,993) Transfers from non-current provisions 34,320 - 34,320 Remeasurements ​ - ​ - ​ - Effect of changes in exchange rates - 3,995 3,995 Inflation adjustment ​ (61,352) ​ (595,488) ​ (656,840) Balance at 31 December 2022 52,515 1,189,764 1,242,279 (*) Includes share-based payment (Note (**) Refer to Note 37.

Trade and other payables (Table

Trade and other payables (Tables)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Summary of Trade and Other Payables	​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December Short-term trade and other payables 2023 2022 Payables to suppliers 12,675,253 11,366,718 Taxes payable 2,730,809 2,649,751 Accrued treasury share, universal service fund contribution and contributions to the ICTA’s expenses 1,760,603 1,625,498 Accrued selling and marketing expenses 166,799 317,188 Payables related with donation ​ 1,750,000 ​ - Others 1,522,759 1,059,284 ​ ​ 20,606,223 17,018,439

Derivative financial instrume_2

Derivative financial instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Fair Value of Derivative Financial Instruments	The fair value of derivative financial instruments at 31 December 2023 and 2022 are attributable to the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ 31 December 2022 ​ Assets Liabilities Assets Liabilities Held for trading ​ 607,509 ​ 313,805 1,308,954 215,974 Derivatives used for hedge accounting ​ 1,305,395 ​ 48,609 1,977,016 35,314 Total ​ 1,912,904 ​ 362,414 3,285,970 251,288 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ 31 December 2022 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Change in ​ Change in ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ intrinsic value ​ intrinsic value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ of outstanding ​ of outstanding ​ ​ Notional ​ ​ ​ Notional ​ ​ ​ ​ ​ ​ ​ hedging ​ hedging ​ ​ value ​ ​ ​ value ​ ​ ​ ​ ​ ​ ​ instruments ​ instruments ​ ​ in original ​ ​ ​ in original ​ ​ ​ ​ ​ Hedge ​ since 1 January ​ since 1 January Currency currency Fair value currency Fair value Maturity date ratio 2023 2022 Participating cross currency swap contracts ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ EUR Contracts ​ 167,000 ​ 259,289 ​ 233,600 ​ 334,517 ​ October 2025 ​ 01:01 ​ (4,216) ​ (12,009) EUR Contracts ​ 38,057 ​ 24,514 ​ 50,711 ​ 88,338 ​ April 2026 ​ 01:01 ​ (192) ​ (288) USD Contracts ​ 124,186 ​ 566,902 ​ 165,478 ​ 924,346 ​ April 2026 ​ 01:01 ​ (672) ​ 16,578 Cross currency swap contracts ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ RMB Contracts ​ 81,162 ​ 309,793 ​ 108,148 ​ 423,372 ​ April 2026 ​ 01:01 ​ 132,184 ​ 121,601 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Interest rate swap contracts ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ USD Contracts ​ 90,135 ​ 96,288 ​ 120,105 ​ 171,129 ​ April 2026 ​ 01:01 ​ - ​ - Derivatives used for hedge accounting ​ ​ 1,256,786 ​ ​ ​ 1,941,702 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ 31 December 2022 ​ Notional ​ ​ Notional ​ ​ ​ ​ value in ​ ​ ​ ​ ​ value in ​ ​ ​ ​ ​ ​ original ​ Fair ​ ​ ​ original ​ ​ ​ ​ Currency ​ currency ​ value ​ Maturity ​ currency ​ Fair value ​ Maturity Cross currency swap contracts ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ USD Contracts ​ 8,000 ​ 185,107 ​ November 2025 ​ 18,858 ​ 400,871 ​ March 2023 - November 2025 RMB Contracts ​ 19,425 ​ 71,036 ​ April 2026 ​ 25,883 ​ 94,715 ​ April 2026 Currency forward contracts ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ USD Contracts ​ 334,900 ​ (123,348) ​ March 2024 ​ 377,435 ​ 12,643 ​ January 2022 - March 2022 EUR Contracts ​ 10,000 ​ (19,906) ​ January 2024 ​ 26,900 ​ 47,288 ​ February 2023 - April 2023 FX swap contracts ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ USD Contracts ​ 353,972 ​ (148,612) ​ February 2024 ​ 357,451 ​ (6,558) ​ January 2023 RMB Contracts ​ - ​ - ​ - ​ 148,422 ​ 3,071 ​ January 2023 Participating cross currency swap contracts ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ USD Contracts ​ 18,000 ​ 72,504 ​ November 2025 ​ 27,000 ​ 123,664 ​ November 2025 EUR Contracts ​ 40,060 ​ 251,073 ​ April 2026 ​ 53,380 ​ 418,589 ​ April 2026 Interest rate swap contracts ​ ​ ​ ​ ​ ​ ​ ​ USD Contracts ​ 64,655 ​ 23,711 ​ April 2026 ​ 53,380 ​ (1,303) ​ April 2026 TL Contracts ​ 600,000 ​ (17,861) ​ October 2026 ​ - ​ - ​ - Derivatives held for trading ​ ​ ​ 293,704 ​ ​ ​ ​ ​ 1,092,980 ​ ​ ​
Summary of Fair Value of Financial Assets and Financial Liabilities	​ ​ ​ ​ ​ ​ Fair Value hierarchy Valuation Techniques a) Participating cross currency swap contracts ​ Level 2 Pricing models based on discounted cash present value of the estimated future cash flows based on observable yield curves and end period FX rates b) FX swap, currency, interest swap and option contracts ​ Level 2 Present value of the estimated future cash flows based on observable yield curves and end period FX rates c) Currency forward contracts ​ Level 2 Forward exchange rates at the balance sheet date ​ In the valuation of participating cross currency swap contracts, the Group uses bid prices in the bid- ask price range that were considered the most appropriate instead of mid prices. Using bid prices instead of mid ranges, has no impact on carried values as of 31 December 2023. (31 December 2022: TL 15,892 lower)
Interest rate risk and currency risk [member]
Statement [LineItems]
Summary of Cash Flow Sensitivity Analysis for Variable Rate Instruments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Profit or Loss ​ Equity, net of tax ​ ​ 100 bp ​ 100 bp ​ 100 bp ​ 100 bp 31 December 2023 increase decrease increase decrease Participating cross currency swap contracts (51,444) ​ 12,874 ​ 555,829 ​ 572,421 Cross currency swap contracts 138,039 ​ 129,023 ​ (7,670) ​ (8,685) Cash Flow sensitivity (net) 86,595 ​ 141,897 ​ 548,159 ​ 563,736 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Profit or Loss ​ Equity, net of tax ​ ​ 100 bp ​ 100 bp ​ 100 bp ​ 100 bp 31 December 2022 increase decrease increase decrease Participating cross currency swap contracts (61,841) ​ (41,299) ​ 1,245,373 ​ 1,297,102 Cross currency swap contracts 106,742 ​ 389,418 ​ 389,587 ​ 339,632 Cash Flow sensitivity (net) 44,701 ​ 348,119 ​ 1,639,960 ​ 1,636,734 ​
Participating cross currency swap contracts [member]
Statement [LineItems]
Summary of Fair Value of Derivative Financial Instruments	Movements in the participating cross currency swap contracts for the years ended 31 December 2023 and 2022 are stated below, and participating cross currency swap contracts are transferred to level 2 from Level 3 as of 31 December 2023. ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Opening balance 1,889,454 2,839,699 Cash flow effect (2,206,436) (2,203,493) Total gain/loss: ​ ​ Gains recognized in profit or loss 2,275,339 2,362,553 Inflation adjustments ​ (784,075) ​ (1,109,305) Transferred to Level 2 ​ (1,174,282) ​ - Closing balance - ​ 1,889,454

Financial instruments (Tables)

Financial instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Disclosure of Credit Risk	The carrying amount of financial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date is: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December ​ ​ Notes ​ 2023 ​ 2022 Trade receivables 19 11,251,507 ​ 11,474,491 Contract assets 21 3,293,020 ​ 3,222,952 Receivables from financial services 20 6,435,662 ​ 5,869,089 Cash and cash equivalents (*) 23 49,978,381 ​ 42,775,569 Derivative financial instruments 34 2,044,765 ​ 3,348,871 Other current & non-current assets (**) 17 703,180 ​ 694,136 Financial assets at amortized cost ​ 24 - ​ 1,233,597 Financial assets at fair value through profit or loss ​ 24 ​ 9,411,318 ​ 7,074,565 Financial assets at fair value through other comprehensive income 24 106,023 ​ 3,049,667 Due from related parties ​ 171,373 ​ 125,967 ​ ​ ​ ​ 83,395,229 ​ 78,868,904 (*) Cash in hand is excluded from cash and cash equivalents. (**) Prepaid expenses, VAT receivable, receivable from the Ministry of Transport and Infrastructure of Turkiye and advances given are excluded from other current assets and other non-current assets.
Summary of Maximum Exposure to Credit Risk for Trade and Subscriber Receivables, Other Assets and Cash and Cash Equivalent Arising from Sales Transactions Including those Classified as Due from Related Parties	The maximum exposure to credit risk for trade receivables, other assets and cash and cash equivalent arising from sales transactions, including those classified as due from related parties at the reporting date by type of customer is: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less ​ Less ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less Than ​ Than 60 ​ Than 90 ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ ​ Other assets at ​ ​ ​ 30 Days Past ​ Days Past ​ Days Past ​ 120 Days ​ 150 Days ​ 3 years Past ​ 4 years ​ 5 years ​ ​ 31 December 2023 (*) Not Due Due Due Due Past Due Past Due Due Past Due Past Due Total Gross Carrying Amount 71,631,176 ​ 834,801 ​ 194,114 ​ 129,960 ​ 94,004 ​ 74,345 ​ 859,148 ​ 293,438 ​ 160,786 ​ 74,271,772 Loss Allowance 79,942 ​ 14,424 ​ 8,940 ​ 6,611 ​ 6,789 ​ 7,294 ​ 184,182 ​ 208,805 ​ 88,238 ​ 605,225 (*) Other Assets includes trade receivables, derivative financial instruments, financial assets, other current and non-current assets, cash and cash equivalent and due from related parties, ​ As of 31 December 2023, the total amount of derivative financial instruments, financial assets, other assets and cash and cash equivalent included in gross carrying amount is TL 58,761,624. TL and out of this total balance TL 58,617,700 is included within “not due” column with a total loss allowance of TL 34,610. Total overdue balance associated with these assets amounts to TL 143,924. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less ​ Less ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less Than ​ Than 60 ​ Than 90 ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ ​ Contract assets at ​ ​ ​ 30 Days Past ​ Days Past ​ Days Past ​ 120 Days ​ 150 Days ​ 3 years Past ​ 4 years ​ 5 years ​ ​ 31 December 2023 Not Due Due Due Due Past Due Past Due Due Past Due Past Due Total Gross Carrying Amount 3,296,409 ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ 3,296,409 Loss Allowance 3,389 ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ 3,389 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less ​ Less ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less Than ​ Than 60 ​ Than 90 ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ ​ Other assets from financial ​ ​ ​ 30 Days Past ​ Days Past ​ Days Past ​ 120 Days ​ 150 Days ​ 3 years Past ​ 4 years ​ 5 years ​ ​ services at 31 December 2023 (**) Not Due Due Due Due Past Due Past Due Due Past Due Past Due Total Gross Carrying Amount 5,869,236 ​ 451,234 ​ 83,488 ​ 21,403 ​ 26,123 ​ 9,133 ​ 113,693 ​ 2,070 ​ 6,234 ​ 6,582,614 Loss Allowance 33,483 ​ 3,480 ​ 1,290 ​ 1,491 ​ 10,315 ​ 4,721 ​ 83,877 ​ 2,063 ​ 6,232 ​ 146,952 (**) Other Assets includes receivables from financial services, ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less ​ Less ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less Than ​ Than 60 ​ Than 90 ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ ​ Other assets at ​ ​ ​ 30 Days Past ​ Days Past ​ Days Past ​ 120 Days ​ 150 Days ​ 3 years Past ​ 4 years ​ 5 years ​ ​ 31 December 2022 (*) Not Due Due Due Due Past Due Past Due Due Past Due Past Due Total Gross Carrying Amount 67,227,170 ​ 620,561 ​ 293,019 ​ 141,299 ​ 119,245 ​ 154,017 ​ 1,358,963 ​ 572,029 ​ 381,413 ​ 70,867,716 Loss Allowance 217,408 ​ 9,277 ​ 9,028 ​ 7,846 ​ 9,679 ​ 12,671 ​ 320,263 ​ 316,400 ​ 188,281 ​ 1,090,853 (*) Other Assets includes trade receivables, derivative financial instruments, financial assets, other current and non-current assets, cash and cash equivalent and due from related parties, ​ 35. Credit risk (continued) Credit quality: (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less ​ Less ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less Than ​ Than 60 ​ Than 90 ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ ​ Contract assets at ​ ​ ​ 30 Days Past ​ Days Past ​ Days Past ​ 120 Days ​ 150 Days ​ 3 years Past ​ 4 years ​ 5 years ​ ​ 31 December 2022 Not Due Due Due Due Past Due Past Due Due Past Due Past Due Total Gross Carrying Amount 3,235,056 ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ 3,235,056 Loss Allowance 12,104 ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ - ​ 12,104 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less ​ Less ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less Than ​ Than 60 ​ Than 90 ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ Less Than ​ ​ Other assets from financial services at ​ ​ ​ 30 Days Past ​ Days Past ​ Days Past ​ 120 Days ​ 150 Days ​ 3 years Past ​ 4 years ​ 5 years ​ ​ 31 December 2022 (**) Not Due Due Due Due Past Due Past Due Due Past Due Past Due Total Gross Carrying Amount 5,478,565 ​ 297,465 ​ 52,668 ​ 20,849 ​ 28,344 ​ 11,305 ​ 115,498 ​ 3,627 ​ 8,927 ​ 6,017,248 Loss Allowance 33,009 ​ 2,969 ​ 603 ​ 323 ​ 11,610 ​ 5,938 ​ 81,167 ​ 3,612 ​ 8,928 ​ 148,159 (**) Other Assets includes receivables from financial services.
Summary of Movements in Provision for Impairment of Receivables from Financial Services, Trade Receivables and Due from Related Parties	Movements in the provision for trade receivables, contract assets, other assets and due from related parties are as follows: ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ Contract Assets Other Assets Opening balance 12,104 ​ 1,090,853 Provision for impairment recognized during the year 4,942 ​ 1,194,467 Amounts collected - ​ (291,843) Receivables written off during the year as uncollectible - ​ (952,307) Assets held for sale ​ ​ (89,251) Effect of changes in exchange rates ​ ​ ​ 72,226 Inflation adjustment ​ (13,657) ​ (418,920) Closing balance 3,389 ​ 605,225 ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2022 ​ Contract Assets Other Assets Opening balance 16,893 ​ 1,725,936 Provision for impairment recognized during the year 2,123 ​ 1,006,101 Amounts collected - ​ (383,034) Receivables written off during the year as uncollectible - ​ (654,365) Effect of changes in exchange rates - ​ 40,674 Inflation adjustment ​ (6,912) ​ (644,459) Closing balance 12,104 1,090,853 ​ ​ 35. Impairment losses (continued) Movements in the provision for impairment of receivables from financial services are as follows: ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 2023 2022 Opening balance 148,159 ​ 249,272 Provision for impairment recognized during the year 161,574 ​ 169,873 Amounts collected (83,591) ​ (113,112) Receivables transferred with receivables transfer contract (*) (6,755) ​ (60,942) Inflation adjustment ​ (72,435) ​ (96,932) Closing balance 146,952 ​ 148,159 (*) Turkcell Finansman signed a transfer of claim agreement with a debt management company to transfer some of its doubtful receivables stemming from the years 2016 and 2022. Transferred doubtful receivables comprise of balances for which Turkcell Finansman initiated legal proceedings.
Summary of Analysis of Group's Financial Liabilities into Relevant Maturity Groupings Based on Contractual Maturities	The table below analyses the Group’s financial liabilities by considering relevant maturity groupings based on their contractual maturities for: - all non-derivative financial liabilities, and - gross settled derivative financial instruments for which contractual maturities are essential for an understanding of the timing of the cash flows, ​ ​ 35. Liquidity risk (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 31 December 2022 ​ ​ Carrying ​ Contractual ​ 6 months ​ 6-12 ​ 1-2 ​ 2-5 ​ More than 5 ​ Carrying ​ Contractual ​ 6 months ​ 6-12 ​ 1-2 ​ 2-5 ​ More than 5 ​ Amount cash flows or less Months years years Years Amount cash flows or less months years years Years Non-derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Secured bank loans 4,724,253 ​ (6,237,895) ​ (1,147,106) ​ (436,679) ​ (852,531) ​ (2,356,083) ​ (1,445,496) ​ 5,168,709 ​ (5,974,716) ​ (1,015,215) ​ (400,352) ​ (783,620) ​ (2,171,728) ​ (1,603,801) Unsecured bank loans 45,064,412 ​ (49,785,432) ​ (13,743,381) ​ (7,383,064) ​ (11,507,099) ​ (17,151,888) ​ - ​ 47,000,370 ​ (51,443,715) ​ (14,624,311) ​ (8,071,932) ​ (7,441,277) ​ (18,517,855) ​ (2,788,340) Debt securities issued 31,867,956 ​ (37,314,608) ​ (4,408,598) ​ (818,467) ​ (15,436,413) ​ (16,651,130) ​ - ​ 31,534,111 ​ (38,976,944) ​ (2,824,636) ​ (856,600) ​ (1,713,198) ​ (17,921,121) ​ (15,661,389) Lease liabilities 2,427,588 ​ (4,225,712) ​ (669,746) ​ (544,316) ​ (693,147) ​ (1,292,253) ​ (1,026,250) ​ 5,034,195 ​ (8,545,826) ​ (1,273,149) ​ (960,925) ​ (1,513,561) ​ (2,403,083) ​ (2,395,108) Trade and other payables (*) 13,785,953 ​ (13,840,042) ​ (12,622,496) ​ - ​ (990,527) ​ - ​ (227,019) ​ 11,423,268 ​ (11,918,822) ​ (11,681,227) ​ - ​ - ​ - ​ (237,595) Due to related parties 590,785 ​ (852,565) ​ (814,228) ​ - ​ (38,337) ​ - ​ - ​ 399,156 ​ (551,742) ​ (551,742) ​ - ​ - ​ - ​ - Consideration payable in relation to acquisition of BeST and Boyut Enerji (Note 27) 1,027,057 ​ (2,958,394) ​ - ​ - ​ - ​ (302,210) ​ (2,656,184) ​ 1,098,399 ​ (3,096,343) ​ - ​ - ​ (15,370) ​ (179,204) ​ (2,901,769) Derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Participating Cross Currency Swap and FX swap contracts 354,370 ​ (180,189) ​ 293,138 ​ (54,216) ​ (160,366) ​ (258,745) ​ - ​ 248,682 ​ 575,387 ​ 111,291 ​ 103,870 ​ 157,201 ​ 203,595 ​ (570) Buy - ​ (24,379,548) ​ (22,325,369) ​ (191,680) ​ (351,830) ​ (1,510,669) ​ - ​ - ​ (18,318,639) ​ (17,168,992) ​ (1,549,824) ​ 192,527 ​ 222,079 ​ (14,429) Sell - ​ 24,199,359 ​ 22,618,507 ​ 137,464 ​ 191,464 ​ 1,251,924 ​ - ​ - ​ 18,894,026 ​ 17,280,283 ​ 1,653,694 ​ (35,326) ​ (18,484) ​ 13,859 TOTAL 99,842,374 ​ (115,394,837) ​ (33,112,417) ​ (9,236,742) ​ (29,692,994) ​ (37,997,735) ​ (5,354,949) ​ 101,906,890 ​ (119,932,721) ​ (31,858,989) ​ (10,185,939) ​ (11,309,825) ​ (40,989,396) ​ (25,588,572) (*) Advances received, license fee accruals, taxes and withholding taxes payable are excluded from trade and other payables. ​
Summary of Group's Exposure to Foreign Exchange Risk Based Notional Amounts	The Group’s exposure to foreign exchange risk at the end of the reporting period, based on notional amounts, was as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ USD EUR RMB Foreign currency denominated assets ​ ​ ​ ​ ​ Other non-current assets 69 ​ 11 ​ - Financial asset at fair value through other comprehensive income 156,278 ​ 75,622 ​ - Due from related parties - current 1,059 ​ - ​ - Trade receivables and contract assets 11,566 ​ 15,857 ​ - Other current assets 2,340 ​ 3,184 ​ 56 Cash and cash equivalents 534,318 ​ 639,362 ​ 257,156 ​ ​ 705,630 ​ 734,036 ​ 257,212 Foreign currency denominated liabilities ​ ​ ​ ​ ​ Loans and borrowings - non-current (234,458) ​ (631,844) ​ (473,134) Debt securities issued - non-current (911,923) ​ - ​ - Lease obligations - non-current (1,063) ​ (9,425) ​ - Other non-current liabilities (34,889) ​ - ​ - Loans and borrowings - current (85,119) ​ (201,955) ​ (75,635) Debt securities issued - current (53,853) ​ - ​ - Lease obligations - current (103) ​ (3,097) ​ - Other current liabilities ​ (848) ​ (2,160) ​ - Trade and other payables - current (134,540) ​ (87,414) ​ (323,677) Due to related parties (5,870) ​ - ​ - ​ ​ (1,462,666) ​ (935,895) ​ (872,446) ​ ​ ​ ​ ​ ​ ​ Financial liabilities defined as hedging instruments 10,097 ​ 329,890 ​ - Exposure related to derivative instruments ​ ​ ​ ​ ​ Participating cross currency swap and FX swap contracts 361,971 ​ (325,000) ​ 100,586 Currency forward contracts ​ 601,360 ​ 10,000 ​ - Net exposure 216,392 ​ (186,969) ​ (514,648) ​ ​ 35. Financial instruments (continued) Foreign exchange risk (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2022 ​ USD EUR RMB Foreign currency denominated assets Other non-current assets 69 ​ 11 ​ - Financial asset at fair value through other comprehensive income 167,157 ​ 115,995 ​ - Due from related parties - current 71 ​ - ​ - Trade receivables and contract assets 25,125 ​ 22,977 ​ - Other current assets 14,580 ​ 6,455 ​ 9,057 Cash and cash equivalents 393,932 ​ 557,380 ​ 194,430 ​ 600,934 ​ 702,818 ​ 203,487 Foreign currency denominated liabilities ​ ​ ​ ​ ​ Loans and borrowings - non-current (275,615) ​ (565,765) ​ (404,695) Debt securities issued - non-current (909,499) ​ - ​ - Lease obligations - non-current (1,210) ​ (12,474) ​ - Other non-current liabilities (35,476) ​ - ​ - Loans and borrowings - current (94,765) ​ (180,091) ​ (149,310) Debt securities issued - current (53,862) ​ - ​ - Lease obligations - current (3,076) ​ (3,060) ​ - Other current liabilities ​ (886) ​ (5,156) ​ - Trade and other payables - current (109,401) ​ (17,514) ​ (369,627) ​ (1,483,790) ​ (784,060) ​ (923,632) ​ ​ ​ ​ ​ ​ Financial liabilities defined as hedging instruments 13,763 ​ 302,482 ​ - Exposure related to derivative instruments ​ ​ ​ ​ ​ Participating cross currency swap and FX swap contracts 376,307 ​ (355,000) ​ 282,453 Currency forward contracts ​ 539,263 ​ (150) ​ - Net exposure 46,477 ​ (133,910) ​ (437,692)
Financial liabilities	​ ​ ​ ​ ​ ​ ​ Carrying Fair As at 31 December 2023: ​ amount ​ value Bank loans ​ 6,407,576 ​ 6,259,574 Debt securities ​ 28,430,710 ​ 27,828,939 ​ ​ ​ ​ ​ ​ ​ Carrying Fair As at 31 December 2022: ​ amount ​ value Bank loans 7,790,192 ​ 7,329,462 Debt securities ​ 29,680,889 ​ 27,307,857
Consideration payable in relation to acquisition of Belarusian telecom [member]
Statement [LineItems]
Summary of Fair Value of Financial Assets and Financial Liabilities	Changes in the consideration payable in relation to acquisition of BeST for the year ended 31 December 2022 stated below: ​ ​ ​ ​ ​ 31 December ​ ​ 2022 Opening balance ​ 2,052,399 Losses recognized in profit or loss ​ (1,249,409) Inflation adjustment ​ (802,990) Closing balance ​ - ​ ​ 35.
Interest rate risk
Statement [LineItems]
Sensitivity analysis for types of market risk	An increase/decrease of interest rates by 100 basis points would have (decreased)/increased equity and profit or loss by the amounts shown below. This analysis assumes that all other variables, in particular foreign exchange rates, remain constant. The analysis is performed on the same basis at 31 December 2023 and 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Profit or (loss) ​ Equity ​ 100 bps 100 bps 100 bps 100 bps ​ ​ increase ​ decrease ​ increase ​ decrease 31 December 2023 ​ ​ ​ Variable rate instruments (financial liability) ​ (1,884,039) ​ 1,884,039 ​ - ​ - Cash flow sensitivity (net) ​ (1,884,039) ​ 1,884,039 ​ - ​ - 31 December 2022 ​ ​ ​ ​ ​ ​ ​ ​ Variable rate instruments (financial liability) ​ (519,385) ​ 519,385 ​ - ​ - Cash flow sensitivity (net) ​ (519,385) ​ 519,385 ​ - ​ - ​
Summary of Variable Interest-Bearing Financial Instruments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ 31 December 2022 ​ ​ Effective ​ Effective ​ ​ ​ ​ Interest ​ Carrying ​ interest ​ Carrying ​ ​ Note ​ Rate ​ Amount ​ rate ​ Amount Variable rate instruments USD floating rate loans 28 3.9 % (5,334,924) 3.2 % (7,637,455) EUR floating rate loans 28 2.1 % (25,815,920) 2.2 % (22,530,691)
Currency risk
Statement [LineItems]
Sensitivity analysis for types of market risk	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 ​ ​ Profit/(Loss) ​ Equity ​ Appreciation of Depreciation of Appreciation of Depreciation of Sensitivity analysis ​ foreign currency ​ foreign currency ​ foreign currency ​ foreign currency ​ ​ ​ ​ ​ ​ ​ ​ ​ 1- USD net asset/liability 632,650 ​ (632,650) ​ - ​ - 2- Hedged portion of USD risk (-) - ​ - ​ (29,724) ​ 29,724 3- USD net effect (1+2) 632,650 ​ (632,650) ​ (29,724) ​ 29,724 ​ ​ ​ ​ ​ ​ ​ ​ ​ 4- EUR net asset/liability (611,666) ​ 611,666 ​ - ​ - 5- Hedged portion of EUR risk (-) - ​ - ​ (32,190) ​ 32,190 6- EUR net effect (4+5) (611,666) ​ 611,666 ​ (32,190) ​ 32,190 ​ ​ ​ ​ ​ ​ ​ ​ ​ 7- Other foreign currency net asset/liability (RMB) (212,097) ​ 212,097 ​ - ​ - 8- Hedged portion of other foreign currency risk (-) (RMB) - ​ - ​ 1,477 ​ (1,477) 9- Other foreign currency net effect (7+8) (212,097) ​ 212,097 ​ 1,477 ​ (1,477) Total (3+6+9) (191,113) ​ 191,113 ​ (60,437) ​ 60,437 ​ ​ 35. Financial instruments (continued) Exposure to currency risk (continued) Sensitivity analysis (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2022 ​ ​ Profit/(Loss) ​ Equity ​ Appreciation of Depreciation of Appreciation of Depreciation of Sensitivity analysis ​ foreign currency ​ foreign currency ​ foreign currency ​ foreign currency ​ ​ ​ ​ ​ ​ ​ ​ ​ 1- USD net asset/liability 143,194 ​ (143,194) ​ - ​ - 2- Hedged portion of USD risk (-) - ​ - ​ (41,745) ​ 41,745 3- USD net effect (1+2) 143,194 ​ (143,194) ​ (41,745) ​ 41,745 ​ ​ ​ ​ ​ ​ ​ ​ ​ 4- EUR net asset/liability (439,858) ​ 439,858 ​ - ​ - 5- Hedged portion of EUR risk (-) - ​ - ​ (42,380) ​ 42,380 6- EUR net effect (4+5) (439,858) ​ 439,858 ​ (42,380) ​ 42,380 ​ ​ ​ ​ ​ ​ ​ ​ ​ 7- Other foreign currency net asset/liability (RMB) (193,324) ​ 193,324 ​ - ​ - 8- Hedged portion of other foreign currency risk (-) (RMB) - ​ - ​ 2,636 ​ (2,636) 9- Other foreign currency net effect (7+8) (193,324) ​ 193,324 ​ 2,636 ​ (2,636) Total (3+6+9) (489,988) ​ 489,988 ​ (81,488) ​ 81,488

Related parties (Tables)

Related parties (Tables)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Summary of Total Compensation Provided to Key Management Personnel	The Group provides additional benefits to key management personnel and contributions to retirement plans based on a pre-determined ratio of compensation. ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Short-term benefits 366,645 ​ 304,752 ​ 297,725 Long-term benefits ​ 2,444 ​ 3,044 ​ 3,587 Termination benefits 683 ​ 1,579 ​ 618 Share based payments 29,157 ​ - ​ 1,380 ​ ​ 398,929 ​ 309,375 ​ 303,310
Schedule of Transactions with Related Parties	38. Related parties (continued) ​ Transactions with key management personnel (continued) The following transactions occurred with related parties: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 31 December Revenue from related parties 2023 2022 2021 Türk Telekom Mobil Iletisim Hizmetleri A.S. (“TT Mobil”) (*) ​ 1,080,225 ​ 1,110,129 ​ - Enerji Piyasaları İşletme A.S. (“EPIAS”)(*) 262,000 ​ 281,356 ​ 671,196 Türk Hava Yolları A.S. (“THY”) (*) ​ 300,165 ​ 286,856 ​ 241,830 Ziraat Bankası A.S. (“Ziraat Bankası”) (*) 739,025 ​ 118,586 ​ 159,661 “Türkiye Sigorta A.Ş. (“Türkiye Sigorta”)(*)” ​ 353,563 ​ 2,012 ​ - Gunes Express Havacilik A.S. (“Sun Express”) (*) 155,838 ​ 107,737 ​ 54,698 Turk Telekomunikasyon A.S. (“TT”)(*) ​ 118,851 ​ 93,051 ​ - Turksat Uydu Haberlesme Kablo TV ve Isletme A.S.(“Turksat”)(*) 78,572 ​ 86,912 ​ 130,338 TOGG 15,601 ​ 95,780 ​ 17,744 TVF IFM Gayrimenkul Insaat ve Yonetim A.S. (*) 81,712 ​ 72,200 ​ 4,323 Turkiye Vakiflar Bankası TAO (“Vakifbank”)(*) ​ 73,304 ​ 50,489 ​ 48,814 Turkiye Halk Bankası A.S. (“Halkbank”) (*) ​ 25,854 ​ 27,727 ​ 27,164 Turkiye Hayat ve Emeklilik A.S.(*) ​ 30,753 ​ 24,749 ​ 35,538 Ziraat Katilim Bankasi A.S. (“Ziraat Katilim”)(*) ​ 74,207 ​ 14,780 ​ 10,678 BIST (*) ​ 16,810 ​ 8,827 ​ 39,120 Sofra ​ 3,686 ​ 2,909 ​ 3,362 Other 29,646 ​ 36,094 ​ 54,296 ​ ​ 3,439,842 ​ 2,420,194 ​ 1,498,762 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 31 December Related party expenses 2023 2022 2021 EPIAS (*) 793,195 2,929,475 2,736,860 Turk Telekomunikasyon A.S (*) 1,403,490 1,227,920 - TT Mobil (*) 1,151,042 1,039,068 - Istanbul Takas ve Saklama Bankasi A.S. (“Takasbank”) (*) 380,642 145,639 149 Turksat (*) 71,543 140,313 190,541 Sofra 132,510 78,650 96,300 Boru Hatlari ile Petrol Tasima A.S. (“BOTAS”) (*) 58,145 66,671 63,241 PTT (*) 71,978 41,221 46,921 Others 262,140 96,487 60,054 ​ ​ 4,324,685 5,765,444 3,194,066 (*) Related parties, which TVF directly and / or indirectly has control or joint control or significant influence. TVF becomes the largest shareholder of Turk Telekom with 61.68% of the shares as of 31 March 2022. Therefore, companies of Turk Telekom have been reported as related party as of 31 March 2022. Transactions between the Group and Turk Telekom are related with telecommunication services. ​ 38. Related parties (continued) ​ Transactions with key management personnel (continued) Details of the financial assets and liabilities with related parties as of 31 December 2023 and 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ 31 December 31 December ​ ​ 2023 ​ 2022 Banks - Time deposits (*) 31,369,567 23,362,376 Banks - Demand deposits (*) 720,613 385,761 Currency protected time deposit (**) 6,173,875 2,240,337 Receivables from reverse repo (*) ​ - ​ 6,103,453 Bank borrowings (7,064,169) (6,789,667) Debt securities issued (956,914) (589,058) Lease liabilities (146,028) (206,594) Impairment loss provision ​ (31,883) ​ (34,559) ​ 30,065,061 24,472,049 (*) Related balances are included in cash and cash equivalents. (**) The Group has converted its currency deposit account in Vakifbank amounting to USD 102,941 and EUR 85,000 into currency protected TL time deposit accounts (Note 24). As of 31 December 2023, the amounts of letters of guarantee given to the related parties is TL 333,604 (31 December 2022:TL 226,195). Details of the time deposits at related parties as of 31 December 2023 and 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ 31 December 31 December ​ ​ 2023 ​ 2022 Halkbank 11,341,528 ​ 8,470,287 Vakifbank 8,674,948 ​ 9,471,793 Ziraat Bankasi 8,080,071 ​ 3,301,326 Ziraat Katilim Bankasi A.S. 3,273,020 ​ 2,118,970 ​ 31,369,567 ​ 23,362,376 ​ Details of the time deposits at related parties ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amount in ​ ​ ​ ​ Original ​ ​ ​ ​ ​ ​ ​ 31 December Currency ​ Currency ​ Effective Interest Rate ​ Maturity ​ 2023 342,372 USD 4.4% ​ January - February 2024 10,090,875 455,757 ​ EUR ​ 3.7% ​ January - February 2024 ​ 14,879,110 6,376,563 ​ TL ​ 40.7% ​ January 2024 ​ 6,399,582 ​ ​ ​ ​ ​ ​ ​ 31,369,567 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amount in ​ ​ ​ ​ Original ​ ​ ​ ​ ​ ​ ​ 31 December Currency ​ Currency ​ Effective Interest Rate ​ Maturity ​ 2022 187,624 USD 3.0% ​ January 2023 5,783,661 395,430 ​ EUR ​ 2.7% ​ January 2023 ​ 12,997,715 2,774,821 ​ TL ​ 23.9% ​ January 2023 ​ 4,578,950 55 GBP 0.1% ​ January 2023 2,050 ​ ​ ​ ​ ​ ​ ​ 23,362,376 ​ 38. Related parties (continued) ​ Transactions with key management personnel (continued) Details of the bank borrowings at related parties ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December Principle Amount ​ Currency ​ Effective Interest Rate ​ Maturity ​ 2023 4,673,500 ​ TL ​ 12.2% - 54.4% ​ February - October 2024 ​ 4,964,669 1,349,880 TL 41.7% - 42.3% January 2024 1,356,571 553,450 TL 18.8% - 55.2% January - 555,411 104,860 TL 34.8% February 2024 110,239 72,206 TL 28.8% - 49.8% August 2024 – April 2025 77,279 ​ ​ ​ ​ ​ ​ ​ 7,064,169 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December Principle Amount ​ Currency ​ Effective Interest Rate ​ Maturity ​ 2022 (*) 1,822,550 ​ TL ​ 13.5% - 19.0% ​ January - October 2023 ​ 3,221,200 971,074 TL 12.4% - 17.2% February 2023 1,608,999 815,386 TL 13.4% - 24.0% February - December 2023 1,351,622 241,247 CNY 3.8% February 2023 397,510 89,900 TL 13.9% - 16.4% May - June 2023 149,670 35,000 ​ TL ​ 14.8% ​ August 2023 60,666 ​ ​ ​ ​ ​ ​ ​ ​ 6,789,667 (*) Bank borrowings from related parties reported in 2022 have been revised to correct undisclosed related party bank balances amounting to TL 2,190,434, which is considered immaterial for the financial statements. The revision had no impact on the consolidated statement of financial position, consolidated statements of profit or loss, consolidated statements of other comprehensive income, consolidated statement of cash flows and consolidated statement of changes in equity. ​ Details of the debt securities issued at related parties ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Principle ​ ​ ​ 31 December Amount ​ Currency ​ Effective Interest Rate ​ Maturity ​ 2023 900,000 ​ TL ​ 39.0% - 44.5% ​ January – March 2024 ​ 956,914 ​ ​ ​ ​ ​ ​ ​ ​ 956,914 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Principle ​ ​ ​ 31 December Amount ​ Currency ​ Effective Interest Rate ​ Maturity ​ 2022 200,000 ​ TL ​ 20.8% ​ March 2023 ​ 332,850 150,000 ​ TL ​ 20.3% ​ February 2023 ​ 256,208 ​ ​ ​ ​ ​ ​ ​ ​ 589,058 ​ ​ 38. Related parties (continued) ​ Details of the lease liabilities at related parties ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December Currency ​ Effective Interest Rate ​ Payment Period ​ 2023 EUR ​ 0.3% - 3.7% ​ 2023 - 2025 ​ 61,252 TL ​ 12.5% - 55.25% ​ 2023 - 2036 ​ 84,776 ​ ​ ​ ​ ​ ​ 146,028 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December Currency ​ Effective Interest Rate ​ Payment Period ​ 2022 EUR ​ 0.2% - 5.1% ​ 2022 - 2024 ​ 121,952 TL ​ 11.7% - 44.5% ​ 2022 - 2036 ​ 84,642 ​ ​ ​ ​ ​ ​ 206,594 ​ Interest income from related parties: ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 31 December 31 December ​ ​ 2023 ​ 2022 ​ 2021 Vakifbank 2,133,828 ​ 826,154 ​ 329,828 Ziraat Bankasi 336,470 ​ 350,073 ​ 304,760 Halkbank ​ 490,640 ​ 310,027 ​ 521,864 Ziraat Katilim 141,612 ​ 59,725 ​ 1,112 Other 290 ​ 82 ​ 6,909 ​ 3,102,840 ​ 1,546,061 ​ 1,164,473 ​ Interest expense to related parties: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December ​ 31 December ​ 31 December ​ 2023 2022 2021 Vakifbank 644,316 ​ 513,716 ​ 55,342 Ziraat Bankasi 160,954 ​ 111,093 ​ 16,439 Halk Varlık Kiralama A.S. (“Halk Varlık Kiralama”) ​ 266,383 ​ 99,502 ​ 12,408 Halkbank 14,390 ​ 3,835 ​ - Ziraat Katilim 5,699 ​ 885 ​ 102 Other ​ 3,264 ​ 959 ​ 358 ​ 1,095,006 ​ 729,990 ​ 84,649

Subsidiaries (Tables)

Subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2023
Subsidiaries
Schedule of Subsidiaries, Associates and Joint Venture	The Group’s ultimate parent company is TVF, while subsidiaries, associates and a joint venture of the Company as at 31 December 2023 and 31 December 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Effective Ownership Interest Subsidiaries ​ Country of ​ ​ ​ 31 December ​ 31 December Name Incorporation Business 2023 (%) 2022 (%) Turktell Turkiye Information technology, value added GSM services and entertainment investments 100 100 Turkcell Superonline Turkiye Telecommunications, television services and content services 100 100 Turkcell Dijital ​ Turkiye ​ Digitalization services and products ​ 100 ​ 100 Dijital Egitim Turkiye Dijital educations 51 51 Turkcell Satis Turkiye Sales, delivery and digital sales services 100 100 Turkcell Teknoloji Turkiye Research and development 100 100 Turkcell Gayrimenkul Turkiye Property investments 100 100 Turkcell Enerji ​ Turkiye ​ Electricity energy trade and wholesale and retail electricity sales ​ 100 ​ 100 Boyut Enerji Turkiye Electricity energy trade and wholesale and retail electricity sales 100 100 Turkcell Finansman Turkiye Consumer financing services 100 100 Turkcell Sigorta Turkiye Insurance agency activities 100 100 Turkcell Dijital Sigorta Turkiye Dijital agency activities 100 100 Turkcell Odeme Turkiye Payment services and e-money license 100 100 Lifecell Dijital Servisler Turkiye Development and providing of digital services and products 100 100 Lifecell Bulut Turkiye Cloud solutions services 100 100 Lifecell TV Turkiye Online radio, television and on-demand streaming services 100 100 Lifecell Muzik ​ Turkiye ​ Radio, television and on-demand streaming services ​ 100 ​ 100 Global Tower Turkiye Telecommunications infrastructure business 100 100 Atmosware Teknoloji Turkiye Develop software products and services, training software developers 100 100 UkrTower Ukraine Telecommunications infrastructure business 100 100 Beltower Republic of Belarus Telecommunications infrastructure business 100 100 Eastasia Netherlands Telecommunications investments 100 100 Kibris Telekom Turkish Republic of Northern Cyprus Telecommunications 100 100 Lifecell Digital Turkish Republic of Northern Cyprus Telecommunications 100 100 Turkcell Dijital Technologies Turkish Republic of Northern Cyprus Electronic payment services 100 100 Turkcell Global Bilgi Turkiye Customer relations and human resources management 100 100 Global LLC Ukraine Customer relations management 100 100 Rehberlik Turkiye Directory assistance 100 100 Lifecell Ventures Netherlands Telecommunications investments 100 100 lifecell Ukraine Telecommunications 100 100 Paycell LLC Ukraine Consumer financing services 100 100 Paycell Europe Germany Payment services and e-money 100 100 Yaani Netherlands Internet search engine and browser services 100 100 BiP B.V. Netherlands Providing digital services and products 100 100 BiP A.S. Turkiye Providing digital services and products 100 100 Beltel ​ Turkiye ​ Telecommunications investments ​ — ​ 100 BeST ​ Republic of Belarus ​ Telecommunications ​ 100 ​ 100 Turkcell GSYF ​ Turkiye ​ Venture capital investment fund ​ 100 ​ 100 W3 ​ Turkiye ​ Information technology ​ 100 ​ 100 Ultia (*) ​ Turkiye ​ Information technology ​ 100 ​ 100 Lifetech Republic of Belarus Information technology, programming and technical support 100 100 (*) All kinds of intellectual property rights, including but not limited to, all software, domain names, brands and patents of Turkcell Teknoloji Ultia Platform, which is a 100% subsidiary of the Group, has been transferred to Ultia, a technology-oriented company established by Turkcell GSYF. 39. Subsidiaries (continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Effective Ownership Interest Associates ​ Country of ​ ​ ​ 31 December ​ 31 December Name Incorporation Business 2023 (%) 2022 (%) TOGG Turkiye Electric passenger car development, production and trading activities 23 23 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Effective Ownership Interest Joint Venture ​ Country of ​ ​ 31 December ​ 31 December Name Incorporation Business 2023 (%) 2022 (%) Sofra (*) Turkiye Meal coupons and cards 66 33 (*) As per the decision of The Company’s Board of Directors dated April 13, 2023; it has been decided on the acquisition of the 33.3% share of Sofra Kurumsal ve Ödüllendirme Hizmetleri A.Ş. (“Sofra”) by The Company’s 100% owned subsidiary Turkcell Ödeme ve Elektronik Para Hizmetleri A.Ş. (“TÖHAŞ”), which has 33.3% shareholding in it, from Belbim Elektronik Para ve Ödeme Hizmetleri A.Ş., one of the other shareholders of Sofra, for TL 762,690, by exercising its pre-emption right pursuant to the existing Shareholders Agreement.

Investments accounted for usi_2

Investments accounted for using the equity method (Tables)	12 Months Ended
	Dec. 31, 2023
Investments accounted for using the equity method
Schedule of carrying values of joint ventures	​ ​ ​ ​ ​ ​ ​ 31 December 31 December a) Joint Ventures ​ 2023 ​ 2022 Sofra 12,347 30,018
Schedule of carrying value of associates	​ ​ ​ ​ ​ ​ ​ 31 December 31 December b) Associates 2023 ​ 2022 TOGG 5,857,271 3,771,069
Schedule of movement in joint ventures and associates	​ ​ ​ ​ ​ ​ ​ 31 December 31 December ​ ​ 2023 ​ 2022 Opening balance 3,801,087 ​ 2,264,587 Shares of profit 1,525,175 ​ 522,221 Contribution to capital increase 543,356 ​ 1,014,279 Closing balance ​ 5,869,618 ​ 3,801,087 ​

Discontinued operations (Tables

Discontinued operations (Tables)	12 Months Ended
	Dec. 31, 2023
Discontinued operations
Schedule of statement of profit or loss of disposal group	​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 31 December 2022 31 December 2021 ​ ​ ​ ​ ​ ​ ​ Revenue 7,737,020 ​ 7,921,451 ​ 7,665,767 Cost of revenue (4,763,836) ​ (5,670,807) ​ (5,436,914) Gross profit 2,973,184 ​ 2,250,644 ​ 2,228,853 ​ ​ ​ ​ ​ ​ ​ Selling and marketing expenses (443,848) ​ (444,724) ​ (509,207) Administrative expenses (254,215) ​ (258,865) ​ (258,037) Other operating income/(expense), net 192,786 ​ 152,396 ​ (4,907) Operating profit 2,467,907 ​ 1,498,620 ​ 1,456,702 Net finance costs / income (206,260) ​ (733,388) ​ (695,285) Profit before income tax 2,261,647 ​ 966,063 ​ 761,417 Tax benefit /(expense) (291,973) ​ (123,693) ​ (42,690) Profit/(loss) for the year from discontinued operations 1,969,674 ​ 842,370 ​ 718,727 ​
Schedule of disposal group assets, liabilities and cash flows	​ ​ ​ ​ ​ ​ ​ 31 December 2023 Assets ​ Property, plant and equipment (Note 12) ​ 5,797,891 Right-of-use assets (Note 16) ​ 1,327,438 Intangible assets (Note 13) ​ 3,299,805 Trade receivables ​ 269,898 Deferred tax assets (Note 18) ​ 1,315,876 Inventories ​ 53,042 Other non current asset ​ 151,771 Financial assets at amortized cost ​ 736,174 Cash and cash equivalents ​ ​ 4,017,443 Other current asset ​ 136,432 Assets held for sale ​ 17,105,770 ​ ​ ​ ​ Liabilities ​ ​ Borrowings ​ 4,524,403 Employee benefit obligations ​ 34,730 Current tax liabilities ​ 4,200 Trade and other payables ​ 891,447 Other non current liabilities ​ ​ 5,337 Deferred revenue ​ 17,804 Contract liabilities ​ 460,244 Provisions (Note 32) ​ 389,511 Liabilities directly associated with the assets held for sale ​ 6,327,676 ​ ​ ​ ​ Net assets directly associated with disposal group ​ 10,778,094 ​ ​ ​ ​ Amounts included in accumulated OCI: ​ ​ Foreign currency translation reserve ​ 6,140,191 Reserve of disposal group classified as held for sale ​ 6,140,191 ​ ​ ​ ​ ​ ​ ​ ​ ​ 31 December 2023 31 December 2022 (*) 31 December 2021 (*) Cash flows from operating activities ​ 4,878,305 ​ 4,122,088 ​ 5,098,656 Cash flows from investing activities ​ (1,842,419) ​ (3,163,689) ​ (3,095,876) Cash flows from financing activities ​ (826,913) ​ (785,688) ​ (910,800) Net cash (outflow)/inflow ​ 2,208,973 ​ 172,710 ​ 1,091,979

Cash flow information (Tables)

Cash flow information (Tables)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Reconciliation of Net Cash Flow to Movement in Net Debt	Net financial liabilities reconciliation: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt ​ ​ ​ ​ ​ ​ ​ securities ​ ​ ​ Lease ​ ​ ​ Derivative ​ ​ ​ ​ issued ​ Loans ​ liabilities ​ Total ​ Assets, net ​ Total Balance at 1 January 2023 (31,534,111) ​ (52,169,081) ​ (5,034,193) ​ (88,737,385) ​ 3,100,189 ​ (85,637,196) Cash inflows (7,824,254) ​ (62,689,793) ​ - ​ (70,514,047) ​ 7,749,663 ​ (62,764,384) Cash outflows 7,367,659 ​ 59,288,115 ​ 4,121,990 ​ 70,777,764 ​ (4,756,730) ​ 66,021,034 Other non-cash movements ​ (15,440,923) ​ (22,663,080) ​ (5,561,514) ​ (43,665,517) ​ 5,293,962 ​ (48,959,479) Transfer to asset held for sale - ​ 2,744,051 ​ 1,780,352 ​ 4,524,403 ​ - ​ 4,524,403 Inflation adjustment ​ 15,563,673 ​ 25,701,123 ​ 2,265,777 ​ 43,530,573 ​ 891,235 ​ 44,421,808 Balance at 31 December 2023 (31,867,956) ​ (49,788,665) ​ (2,427,588) ​ (84,084,209) ​ 1,690,395 ​ (82,393,814) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt ​ ​ ​ ​ ​ ​ ​ securities ​ ​ ​ Lease ​ ​ ​ Derivative ​ ​ ​ ​ issued ​ Loans ​ liabilities ​ Total ​ Assets, net ​ Total Balance at 1 January 2022 (36,292,848) ​ (55,389,833) ​ (7,865,357) ​ (99,548,038) ​ 5,575,149 ​ (93,972,889) Cash inflows (4,472,292) ​ (53,139,280) ​ - ​ (57,611,572) ​ 5,961,522 ​ (51,650,050) Cash outflows 5,489,265 ​ 47,130,897 ​ 4,310,581 ​ 56,930,743 ​ (5,264,741) ​ 51,666,002 Other non-cash movements (12,025,739) ​ (15,506,487) ​ (4,597,576) ​ (32,129,802) ​ (2,536,649) ​ (34,666,452) Inflation adjustment ​ 15,767,503 ​ 24,735,622 ​ 3,118,159 ​ 43,621,284 ​ (635,092) ​ 42,986,192 Balance at 31 December 2022 (31,534,111) ​ (52,169,081) ​ (5,034,193) ​ (88,737,385) ​ 3,100,189 ​ (85,637,196) ​

Reporting Entity - Additional I

Reporting Entity - Additional Information (Detail) € in Thousands, $ in Thousands, ₺ in Billions							12 Months Ended
	Apr. 07, 2023 EUR (€) installment	Apr. 07, 2023 TRY (₺)	Aug. 26, 2015 EUR (€)	Jul. 30, 2009	Apr. 30, 2009 EUR (€)	Apr. 27, 1998 USD ($)	Dec. 31, 2023 item Vote
Disclosure of Description Of Reporting Entity [line items]
Percentage of treasury shares levy paid to ICTA							90%
Percentage of gross revenue paid as treasury share							15%
Percentage of treasury share levy paid for universal service fund							10%
Percentage of net revenue paid as annual contribution to ICTA's expenses							0.35%
Percentage of net revenue paid as frequency fee							5%
Number of votes that each share entitles in respect of all other matters							1
Number of residual board members who can be appointed							4
Meeting quorum requirement							5
Decision quorum, minimum members required to be present and provide affirmative vote							5
Number of board members who can exercise unlimited authority to represent and bind the company							2
Number of non-executive members							9
Number of independent members							3
Turkcell 2G license [member]
Disclosure of Description Of Reporting Entity [line items]
Effective period of license (from grant date)	31 years	31 years				25 years
Consideration paid for acquiring license | $						$ 500,000
Extension fee for GSM license | €	€ 120,000
VAT on extension fee for GSM license | €	21,600
Initial payment for extension fee for GSM license	€ 81,600	₺ 1.7
Number of installments for payment of remaining amount of license extension fee | installment	2
Installment on remaining value of extension fee for GSM license | €	€ 31,100
Period of payment of remaining license extension fee amount	2 years	2 years
Percentage of gross revenue paid as treasury share						15%
Turkcell 3G license [member]
Disclosure of Description Of Reporting Entity [line items]
Effective period of license (from grant date)				20 years
Consideration paid for acquiring license | €					€ 358,000
Turkcell 4.5G license [member]
Disclosure of Description Of Reporting Entity [line items]
Effective period of license (from grant date)			13 years
Consideration paid for acquiring license | €			€ 1,623,460
Group A Shares
Disclosure of Description Of Reporting Entity [line items]
Percentage of total issued shares re-classified as a separate class of Group A Shares							15%
Number of candidates who can be nominated by the shareholder							4
Number of board members who can be appointed by the shareholder							5
Number of votes that each share entitles in respect of the appointment of board members and chairman of the presiding committee | Vote							6
Number of board member for which the voting privilege applies							5
Group A Shares | Minimum
Disclosure of Description Of Reporting Entity [line items]
Number of board members who can exercise unlimited authority to represent and bind the company							1
IMTIS Holdings S.a r l.
Disclosure of Description Of Reporting Entity [line items]
Percentage of capital shares and voting rights in entity							19.80%
TVF BTIH [Member]
Disclosure of Description Of Reporting Entity [line items]
Percentage of capital shares and voting rights in entity							26.20%
Public Share [Member]
Disclosure of Description Of Reporting Entity [line items]
Percentage of capital shares and voting rights in entity							53.95%

Basis of preparation and summ_4

Basis of preparation and summary of material accounting policies - Additional Information (Detail) - TRY (₺)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of basis of preparation and summary of significant accounting policies [line items]
Salary calculation period	30 days
Maximum lump-sum payment	₺ 23,500	₺ 15,400
Discount rate used for calculating retirement pay liability	2.50%	0.60%
Additional amount classified as "Bank Borrowings" from related parties
Disclosure of basis of preparation and summary of significant accounting policies [line items]
Amount of reclassifications or changes in presentation		₺ 2,190,434,000
Minimum
Disclosure of basis of preparation and summary of significant accounting policies [line items]
Discount rate for obligations for dismantling, removing and site restoration	11.50%	11.20%
Maximum
Disclosure of basis of preparation and summary of significant accounting policies [line items]
Discount rate for obligations for dismantling, removing and site restoration	29.60%	23.90%

Basis of preparation and summ_5

Basis of preparation and summary of material accounting policies - Evolution of CPI (Details) - Turkiye	12 Months Ended				36 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Hyperinflation
Annual Index	1,859.38	1,128.45	686.95	504.81	1,859.38	1,128.45	686.95	504.81
Average index	1,488.91	967.71	561.61	469.59
Inflation rate	64.80%	64.30%	36.10%	14.60%	268.30%	156.20%	74.40%	54.20%

Basis of preparation and summ_6

Basis of preparation and summary of material accounting policies - Disclosure of Estimated Useful Lives (Detail)	12 Months Ended
	Dec. 31, 2023
Mobile network infrastructure [member] | Minimum
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property, plant and equipment	4 years
Mobile network infrastructure [member] | Maximum
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property, plant and equipment	20 years
Fixed network infrastructure [member] | Minimum
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property, plant and equipment	3 years
Fixed network infrastructure [member] | Maximum
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property, plant and equipment	25 years
Call center equipment [member] | Minimum
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property, plant and equipment	4 years
Call center equipment [member] | Maximum
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property, plant and equipment	8 years
Building [member] | Minimum
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property, plant and equipment	21 years
Building [member] | Maximum
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property, plant and equipment	25 years
Equipment, fixtures and fittings [member] | Minimum
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property, plant and equipment	2 years
Equipment, fixtures and fittings [member] | Maximum
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property, plant and equipment	10 years
Motor vehicles [member] | Minimum
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property, plant and equipment	4 years
Motor vehicles [member] | Maximum
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property, plant and equipment	6 years
Electricity production power plant [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property, plant and equipment	20 years
Leasehold improvements [member] | Minimum
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property, plant and equipment	3 years
Leasehold improvements [member] | Maximum
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of property, plant and equipment	5 years

Basis of preparation and summ_7

Basis of preparation and summary of material accounting policies - Disclosure of Estimated Useful Lives for Intangible Asset (Detail)					12 Months Ended
	Apr. 07, 2023	Aug. 26, 2015	Jul. 30, 2009	Apr. 27, 1998	Dec. 31, 2023
Telecommunication licenses | Minimum
Disclosure of detailed information about intangible assets [line items]
Useful lives intangible assets					3 years
Telecommunication licenses | Maximum
Disclosure of detailed information about intangible assets [line items]
Useful lives intangible assets					25 years
Turkcell 2G license [member]
Disclosure of detailed information about intangible assets [line items]
Effective period of license (from grant date)	31 years			25 years
Turkcell 3G license [member]
Disclosure of detailed information about intangible assets [line items]
Effective period of license (from grant date)			20 years
Turkcell 4.5G license [member]
Disclosure of detailed information about intangible assets [line items]
Effective period of license (from grant date)		13 years
Computer software | Minimum
Disclosure of detailed information about intangible assets [line items]
Useful lives intangible assets					3 years
Computer software | Maximum
Disclosure of detailed information about intangible assets [line items]
Useful lives intangible assets					8 years
Indefeasible right of usage [member]
Disclosure of detailed information about intangible assets [line items]
Useful lives intangible assets					15 years
Transmission lines software [member] | Minimum
Disclosure of detailed information about intangible assets [line items]
Useful lives intangible assets					5 years
Transmission lines software [member] | Maximum
Disclosure of detailed information about intangible assets [line items]
Useful lives intangible assets					10 years
Brand name [member] | Minimum
Disclosure of detailed information about intangible assets [line items]
Useful lives intangible assets					9 years
Brand name [member] | Maximum
Disclosure of detailed information about intangible assets [line items]
Useful lives intangible assets					10 years
Customer base [member] | Minimum
Disclosure of detailed information about intangible assets [line items]
Useful lives intangible assets					2 years
Customer base [member] | Maximum
Disclosure of detailed information about intangible assets [line items]
Useful lives intangible assets					15 years
Subscriber acquisition cost [member] | Minimum
Disclosure of detailed information about intangible assets [line items]
Useful lives intangible assets					2 years
Subscriber acquisition cost [member] | Maximum
Disclosure of detailed information about intangible assets [line items]
Useful lives intangible assets					6 years
Electricity production license [member]
Disclosure of detailed information about intangible assets [line items]
Useful lives intangible assets					20 years

Basis of preparation and summ_8

Basis of preparation and summary of material accounting policies - Disclosure of Estimated Useful Lives for Investment Properties (Detail)	12 Months Ended
	Dec. 31, 2023
Minimum
Disclosure of detailed information about investment property [line items]
Useful life measured as period of time, investment property, cost model	25 years
Maximum
Disclosure of detailed information about investment property [line items]
Useful life measured as period of time, investment property, cost model	45 years

Business Combinations - Additio

Business Combinations - Additional information (Details) ₺ in Thousands, $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Jul. 06, 2021 USD ($)	Jul. 06, 2021 TRY (₺)
Boyut Enerji
Disclosure of detailed information about business combination [line items]
Percentage of shares acquired			100%	100%
Enterprise value			$ 29,600
Cash consideration amount			10,972	₺ 249,719
Cash to be paid			$ 500	₺ 8,865
Period of payment for deferred amount on acquisition			2 years
Turkcell Enerji
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in subsidiary	100%	100%	100%

Business Combinations - Goodwil

Business Combinations - Goodwill (Details) - Jul. 06, 2021 - Boyut Enerji ₺ in Thousands, $ in Thousands	USD ($)	TRY (₺)
Disclosure of detailed information about business combination [line items]
Total consideration amount		₺ 258,584
Cash consideration amount	$ 10,972	249,719
Contingent and deferred consideration amount	$ 500	8,865
Net assets acquired		(230,835)
Goodwill		₺ 27,749

Business Combinations - Identif

Business Combinations - Identifiable assets and liabilities (Details) - Boyut Enerji ₺ in Thousands	Jul. 06, 2021 TRY (₺)
Disclosure of detailed information about business combination [line items]
Cash and cash equivalents	₺ 15,039
Other current assets	15,528
Property, plant and equipment	342,889
Intangible assets	631,093
Other non-current assets	449
Borrowings	(411,129)
Trade and other payables	(21,326)
Due to related parties	(6,794)
Provisions	(100)
Employee benefit obligations	(208)
Deferred tax liabilities	(131,966)
Other liabilities	(202,640)
Fair value of total identifiable net assets (100%)	₺ 230,835

Business Combinations - Cash Ou

Business Combinations - Cash Outflow (Details) - TRY (₺) ₺ in Thousands		12 Months Ended
	Jul. 06, 2021	Dec. 31, 2021
Disclosure of detailed information about business combination [line items]
Cash outflow due to acquisition (net)		₺ 234,680
Boyut Enerji
Disclosure of detailed information about business combination [line items]
Total consideration - cash	₺ 249,719
Cash and cash equivalents - acquired	(15,039)
Cash outflow due to acquisition (net)	₺ 234,680

Financial Risk Management - Add

Financial Risk Management - Additional Information (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Guarantees outstanding	₺ 8,836,805	₺ 6,513,114
Demand deposits	₺ 4,215,677	₺ 3,598,726

Segment Information - Reconcili

Segment Information - Reconciliation of Adjusted EBITDA to Consolidated Profit Before Income Tax and Profit (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Disclosure of operating segments [line items]
Revenue	₺ 107,116,184	₺ 93,486,846	[1]	₺ 108,599,644	[1]
Profit for the year from continuing operations	10,562,572	6,036,486	[1]	6,416,898	[1]
Income tax expense	(4,675,891)	(2,785,265)	[1]	900,339	[1]
Finance income	(12,663,682)	(3,957,684)	[1]	(11,527,996)	[1]
Finance costs	19,931,617	11,949,156	[1]	21,308,035	[1]
Other income	(882,782)	(348,611)	[1]	(356,404)	[1]
Other expenses	5,648,334	1,406,976	[1]	2,010,123	[1]
Monetary (gain) loss	(3,816,872)	(7,767,102)	[1]	(4,804,527)	[1]
Depreciation and amortization	31,298,993	32,595,996		31,188,016
Share of loss/(gain) of equity accounted investees	(1,525,175)	(522,221)	[1]	(191,303)	[1]
Adjusted EBITDA	43,877,114	36,607,731		44,943,181
IFRS 9 impairment loss provision	(1,008,164)	(621,978)	[1]	(847,035)	[1]
Turkcell Turkiye segment [member]
Disclosure of operating segments [line items]
Revenue	91,170,422	77,536,602		89,428,218
Turkcell International segment [member]
Disclosure of operating segments [line items]
Revenue	2,474,574	2,434,151		2,389,092
Techfin segment [member]
Disclosure of operating segments [line items]
Revenue	4,153,403	3,280,539		3,348,081
All other segments [member]
Disclosure of operating segments [line items]
Revenue	9,317,785	10,235,554		13,434,253
Operating segments [member] | Turkcell Turkiye segment [member]
Disclosure of operating segments [line items]
Revenue	91,952,843	77,951,747		90,008,603
Adjusted EBITDA	40,663,472	32,770,610		40,815,431
IFRS 9 impairment loss provision	(920,417)	(557,550)		(803,560)
Operating segments [member] | Turkcell International segment [member]
Disclosure of operating segments [line items]
Revenue	2,625,686	2,673,057		2,667,171
Adjusted EBITDA	972,856	891,194		859,130
IFRS 9 impairment loss provision	(6,055)	(5,003)		(8,632)
Operating segments [member] | Techfin segment [member]
Disclosure of operating segments [line items]
Revenue	4,568,674	3,545,379		3,550,776
Adjusted EBITDA	1,607,534	1,749,526		2,119,639
IFRS 9 impairment loss provision	(81,981)	(57,339)		(31,771)
Operating segments [member] | All other segments [member]
Disclosure of operating segments [line items]
Revenue	10,161,753	13,558,486		15,775,237
Adjusted EBITDA	887,860	1,298,333		1,305,889
IFRS 9 impairment loss provision	289	(2,086)		(3,072)
Intersegment eliminations [member]
Disclosure of operating segments [line items]
Revenue	(2,192,772)	(4,241,823)		(3,402,143)
Adjusted EBITDA	(254,608)	(101,932)		(156,908)
Intersegment eliminations [member] | Turkcell Turkiye segment [member]
Disclosure of operating segments [line items]
Revenue	(782,421)	(415,145)		(580,385)
Intersegment eliminations [member] | Turkcell International segment [member]
Disclosure of operating segments [line items]
Revenue	(151,112)	(238,906)		(278,079)
Intersegment eliminations [member] | Techfin segment [member]
Disclosure of operating segments [line items]
Revenue	(415,271)	(264,840)		(202,695)
Intersegment eliminations [member] | All other segments [member]
Disclosure of operating segments [line items]
Revenue	₺ (843,968)	₺ (3,322,932)		₺ (2,340,984)
[1]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

Segment Information - Summary o

Segment Information - Summary of Geographical Information (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Disclosure of geographical areas [line items]
Revenue	₺ 107,116,184	₺ 93,486,846	[1]	₺ 108,599,644	[1]
Non-current assets	144,537,097	157,676,596
Turkiye
Disclosure of geographical areas [line items]
Revenue	104,641,610	91,052,696		106,210,552
Non-current assets	140,298,871	141,507,693
Ukraine [member]
Disclosure of geographical areas [line items]
Non-current assets		12,651,476
Belarus [member]
Disclosure of geographical areas [line items]
Revenue	1,384,585	1,540,091		1,375,795
Non-current assets	746,265	1,229,643
Turkish Republic of Northern Cyprus [member]
Disclosure of geographical areas [line items]
Revenue	1,058,155	855,064		959,667
Non-current assets	3,047,815	1,626,546
Netherlands [member]
Disclosure of geographical areas [line items]
Revenue	31,834	38,995		₺ 53,630
Unallocated amounts [member]
Disclosure of geographical areas [line items]
Non-current assets	₺ 444,146	₺ 661,238
[1]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

Revenue - Summary of Revenue (D

Revenue - Summary of Revenue (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Disclosure of revenue [line items]
Telecommunication Services	₺ 88,118,588	₺ 75,500,912		₺ 87,192,040
Equipment revenues	11,394,737	11,144,218		13,742,812
Revenue from financial services	4,153,403	3,280,539	[1]	3,348,061	[1]
Other	3,449,456	3,561,177		4,316,731
Total revenue	107,116,184	93,486,846	[1]	108,599,644	[1]
Interest income generated from consumer financing activities	2,023,862	1,546,463		1,611,840
Turkcell Turkiye segment [member]
Disclosure of revenue [line items]
Total revenue	91,170,422	77,536,602		89,428,218
Turkcell International segment [member]
Disclosure of revenue [line items]
Total revenue	2,474,574	2,434,151		2,389,092
Techfin segment [member]
Disclosure of revenue [line items]
Total revenue	4,153,403	3,280,539		3,348,081
All other segments [member]
Disclosure of revenue [line items]
Total revenue	9,317,785	10,235,554		13,434,253
Operating segments [member] | Turkcell Turkiye segment [member]
Disclosure of revenue [line items]
Telecommunication Services	86,033,365	73,395,928		85,301,533
Equipment revenues	4,981,916	4,119,171		4,111,543
Other	937,562	436,648		595,527
Total revenue	91,952,843	77,951,747		90,008,603
Operating segments [member] | Turkcell International segment [member]
Disclosure of revenue [line items]
Telecommunication Services	2,285,955	2,276,114		2,101,368
Equipment revenues	183,095	177,001		299,230
Other	156,636	219,942		266,573
Total revenue	2,625,686	2,673,057		2,667,171
Operating segments [member] | Techfin segment [member]
Disclosure of revenue [line items]
Revenue from financial services	4,568,674	3,545,379		3,550,776
Total revenue	4,568,674	3,545,379		3,550,776
Operating segments [member] | All other segments [member]
Disclosure of revenue [line items]
Equipment revenues	6,315,781	6,886,804		9,496,810
Other	3,845,972	6,671,682		6,278,427
Total revenue	10,161,753	13,558,486		15,775,237
Intersegment eliminations [member]
Disclosure of revenue [line items]
Telecommunication Services	(200,732)	(171,130)		(210,861)
Equipment revenues	(86,055)	(38,758)		(164,771)
Revenue from financial services	(415,271)	(264,840)		(202,715)
Other	(1,490,714)	(3,767,095)		(2,823,796)
Total revenue	(2,192,772)	(4,241,823)		(3,402,143)
Intersegment eliminations [member] | Turkcell Turkiye segment [member]
Disclosure of revenue [line items]
Total revenue	(782,421)	(415,145)		(580,385)
Intersegment eliminations [member] | Turkcell International segment [member]
Disclosure of revenue [line items]
Total revenue	(151,112)	(238,906)		(278,079)
Intersegment eliminations [member] | Techfin segment [member]
Disclosure of revenue [line items]
Total revenue	(415,271)	(264,840)		(202,695)
Intersegment eliminations [member] | All other segments [member]
Disclosure of revenue [line items]
Total revenue	₺ (843,968)	₺ (3,322,932)		₺ (2,340,984)
[1]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

Revenue - Summary of Revenues b

Revenue - Summary of Revenues by Recognition (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Disclosure of revenue [line items]
Telecommunication Services	₺ 88,118,588	₺ 75,500,912		₺ 87,192,040
Equipment revenues	11,394,737	11,144,218		13,742,812
Revenue from financial operation	4,153,403	3,280,539	[1]	3,348,061	[1]
Other	3,449,456	3,561,177		4,316,731
Total revenue	107,116,184	93,486,846	[1]	108,599,644	[1]
Goods or services transferred at point in time [member]
Disclosure of revenue [line items]
Telecommunication Services	1,523,204	709,379		933,753
Equipment revenues	10,881,396	10,702,089		12,963,994
Revenue from financial operation	1,848,418	1,356,914		1,186,909
Other	147,603	76,349		160,929
Total revenue	14,400,621	12,844,731		15,245,585
Goods or services transferred over time [member]
Disclosure of revenue [line items]
Telecommunication Services	86,595,384	74,791,533		86,258,287
Equipment revenues	513,341	442,129		778,818
Revenue from financial operation	2,304,985	1,923,625		2,161,152
Other	3,301,853	3,484,828		4,155,802
Total revenue	92,715,563	80,642,115		93,354,059
Turkcell Turkiye segment [member]
Disclosure of revenue [line items]
Total revenue	91,170,422	77,536,602		89,428,218
Turkcell International segment [member]
Disclosure of revenue [line items]
Total revenue	2,474,574	2,434,151		2,389,092
Techfin segment [member]
Disclosure of revenue [line items]
Total revenue	4,153,403	3,280,539		3,348,081
All other segments [member]
Disclosure of revenue [line items]
Total revenue	9,317,785	10,235,554		13,434,253
Operating segments [member] | Turkcell Turkiye segment [member]
Disclosure of revenue [line items]
Telecommunication Services	86,033,365	73,395,928		85,301,533
Equipment revenues	4,981,916	4,119,171		4,111,543
Other	937,562	436,648		595,527
Total revenue	91,952,843	77,951,747		90,008,603
Operating segments [member] | Turkcell Turkiye segment [member] | Goods or services transferred at point in time [member]
Disclosure of revenue [line items]
Telecommunication Services	1,456,376	631,113		863,151
Equipment revenues	4,468,575	3,677,042		3,332,725
Other	376	11,844		18,547
Total revenue	5,925,327	4,319,999		4,214,423
Operating segments [member] | Turkcell Turkiye segment [member] | Goods or services transferred over time [member]
Disclosure of revenue [line items]
Telecommunication Services	84,576,989	72,764,815		84,438,382
Equipment revenues	513,341	442,129		778,818
Other	937,186	424,804		576,980
Total revenue	86,027,516	73,631,748		85,794,180
Operating segments [member] | Turkcell International segment [member]
Disclosure of revenue [line items]
Telecommunication Services	2,285,955	2,276,114		2,101,368
Equipment revenues	183,095	177,001		299,230
Other	156,636	219,942		266,573
Total revenue	2,625,686	2,673,057		2,667,171
Operating segments [member] | Turkcell International segment [member] | Goods or services transferred at point in time [member]
Disclosure of revenue [line items]
Telecommunication Services	66,933	78,495		70,605
Equipment revenues	183,095	177,001		299,230
Other	31,177	6,718		950
Total revenue	281,205	262,214		370,785
Operating segments [member] | Turkcell International segment [member] | Goods or services transferred over time [member]
Disclosure of revenue [line items]
Telecommunication Services	2,219,022	2,197,619		2,030,763
Other	125,459	213,224		265,623
Total revenue	2,344,481	2,410,843		2,296,386
Operating segments [member] | Techfin segment [member]
Disclosure of revenue [line items]
Revenue from financial operation	4,568,674	3,545,379		3,550,776
Total revenue	4,568,674	3,545,379		3,550,776
Operating segments [member] | Techfin segment [member] | Goods or services transferred at point in time [member]
Disclosure of revenue [line items]
Revenue from financial operation	2,224,526	1,621,746		1,389,624
Total revenue	2,224,526	1,621,746		1,389,624
Operating segments [member] | Techfin segment [member] | Goods or services transferred over time [member]
Disclosure of revenue [line items]
Revenue from financial operation	2,344,148	1,923,633		2,161,152
Total revenue	2,344,148	1,923,633		2,161,152
Operating segments [member] | All other segments [member]
Disclosure of revenue [line items]
Equipment revenues	6,315,781	6,886,804		9,496,810
Other	3,845,972	6,671,682		6,278,427
Total revenue	10,161,753	13,558,486		15,775,237
Operating segments [member] | All other segments [member] | Goods or services transferred at point in time [member]
Disclosure of revenue [line items]
Equipment revenues	6,315,781	6,886,804		9,496,810
Other	116,102	66,890		151,371
Total revenue	6,431,883	6,953,694		9,648,181
Operating segments [member] | All other segments [member] | Goods or services transferred over time [member]
Disclosure of revenue [line items]
Other	3,729,870	6,604,792		6,127,056
Total revenue	3,729,870	6,604,792		6,127,056
Intersegment eliminations [member]
Disclosure of revenue [line items]
Telecommunication Services	(200,732)	(171,130)		(210,861)
Equipment revenues	(86,055)	(38,758)		(164,771)
Revenue from financial operation	(415,271)	(264,840)		(202,715)
Other	(1,490,714)	(3,767,095)		(2,823,796)
Total revenue	(2,192,772)	(4,241,823)		(3,402,143)
Intersegment eliminations [member] | Goods or services transferred at point in time [member]
Disclosure of revenue [line items]
Telecommunication Services	(105)	(229)		(3)
Equipment revenues	(86,055)	(38,758)		(164,771)
Revenue from financial operation	(376,108)	(264,832)		(202,715)
Other	(52)	(9,103)		(9,939)
Total revenue	(462,320)	(312,922)		(377,428)
Intersegment eliminations [member] | Goods or services transferred over time [member]
Disclosure of revenue [line items]
Telecommunication Services	(200,627)	(170,901)		(210,858)
Revenue from financial operation	(39,163)	(8)
Other	(1,490,662)	(3,757,992)		(2,813,857)
Total revenue	(1,730,452)	(3,928,901)		(3,024,715)
Intersegment eliminations [member] | Turkcell Turkiye segment [member]
Disclosure of revenue [line items]
Total revenue	(782,421)	(415,145)		(580,385)
Intersegment eliminations [member] | Turkcell International segment [member]
Disclosure of revenue [line items]
Total revenue	(151,112)	(238,906)		(278,079)
Intersegment eliminations [member] | Techfin segment [member]
Disclosure of revenue [line items]
Total revenue	(415,271)	(264,840)		(202,695)
Intersegment eliminations [member] | All other segments [member]
Disclosure of revenue [line items]
Total revenue	₺ (843,968)	₺ (3,322,932)		₺ (2,340,984)
[1]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

Other Income and Expense - Addi

Other Income and Expense - Additional Information (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Text block [abstract]
Depositary reimbursement	₺ 108,861	₺ 104,532		₺ 139,732
Insurance compensation	273,843
Income from equipment donations	205,045
Rent income	26,507	38,740		37,350
Non-interest income from banks	891	17,194		28,062
Other	267,635	188,145		151,260
Other income	882,782	348,611	[1]	356,404	[1]
Revaluation tax expense	(1,500)	(415,341)
Donation expenses	(3,919,568)	(267,861)		(278,463)
Litigation expenses	(738,268)	(156,018)		(1,124,058)
Loss on modification of lease contract	(146,563)	(172,408)		(147,959)
Loss on sale of fixed assets	(15,981)	(35,502)		98,440
Restructuring cost	(462,741)	(12,116)
Other	(363,713)	(347,730)		(558,084)
Other expense	₺ (5,648,334)	₺ (1,406,976)	[1]	₺ (2,010,123)	[1]
[1]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

Employee Benefit Expenses - Sum

Employee Benefit Expenses - Summary of Employee Benefit Expenses (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Employee Benefit Expenses [abstract]
Wages and salaries	₺ 13,836,698	₺ 9,691,385	₺ 10,477,300
Defined benefit plans	306,677	138,841	163,294
Defined contribution plans	75,500	105,964	109,411
Employee benefit expenses	₺ 14,218,875	₺ 9,936,190	₺ 10,750,005

Employee Benefit Expenses - S_2

Employee Benefit Expenses - Summary of Employee Benefit Expenses Detail (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Employee Benefit Expenses [abstract]
Remeasurements of defined benefit plans gains/losses	₺ 149,757	₺ 1,824,873	₺ 541,628

Finance Income and Costs - Summ

Finance Income and Costs - Summary of Finance Income and Costs (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Disclosure Of Finance Income And Costs [abstract]
Interest income	₺ 3,118,511	₺ 2,126,478		₺ 2,211,740
Income from financial assets carried at fair value	4,604,960	1,738,728
Cash flow hedges - reclassified to profit or loss	3,287,562			5,831,714
Net fair value gains on derivative financial instruments and interest	1,144,406			3,361,847
Other	508,243	92,478		122,695
Finance income	12,663,682	3,957,684	[1]	11,527,996	[1]
Net foreign exchange losses	(14,016,423)	(7,155,055)		(18,399,847)
Net interest expenses for financial assets and liabilities measured at amortized cost	(5,837,283)	(4,269,930)		(2,817,322)
Net fair value losses on derivative financial instruments and interest		(6,580,717)
Cash flow hedges - reclassified to profit or loss		6,253,680
Other	(77,911)	(197,134)		(90,866)
Finance costs	(19,931,617)	(11,949,156)	[1]	(21,308,035)	[1]
Monetary gain (loss)	3,816,872	7,767,102	[1]	4,804,527	[1]
Net finance costs / income	(3,451,063)	(224,370)	[1]	(4,975,512)	[1]
Interest income on financial assets at amortized cost	773,609	1,224,264		1,294,283
Interest expense on financial liabilities at amortized cost	(6,610,892)	(5,494,195)		(4,111,605)
Gross foreign exchange gains	21,087,243	15,782,024		28,279,084
Gross foreign exchange losses	₺ (35,103,667)	₺ (22,937,079)		₺ (46,678,932)
[1]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

Income Tax Expense - Summary of

Income Tax Expense - Summary of Income Tax Expense (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Major components of tax expense (income) [abstract]
Current income tax expense	₺ (683,059)	₺ (864,540)		₺ (1,931,842)
Deferred income tax income	5,358,950	3,649,805		1,031,503
Total income tax income/ (expense)	₺ 4,675,891	₺ 2,785,265	[1]	₺ (900,339)	[1]
[1]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

Income Tax Expense - Summary _2

Income Tax Expense - Summary of Income Tax Relating to Each Component of Other Comprehensive Income (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Major components of tax expense (income) [abstract]
Foreign currency translation differences	₺ 2,860,231	₺ (748,669)	₺ 7,164,377
Change in cash flow hedge reserve	1,573,196	2,286,823	987,969
Change in cost of hedging reserve	(389,364)	(2,170,669)	(3,879,104)
Fair value reserve	149,602	(121,999)	(192,475)
Hedges of net investments in foreign operations	(2,342,679)	(520,930)	(3,886,535)
Remeasurements of defined benefit plans	(149,757)	(1,824,873)	(541,628)
Total, Before tax	1,701,229	(3,100,317)	(347,396)
Foreign currency translation differences	(491,059)	(887,185)	(2,330,871)
Change in cash flow hedge reserve	25,502	(89,836)	(86,967)
Change in cost of hedging reserve	274,034	434,134	775,821
Fair value reserve	(5,514)	35,988	38,164
Hedges of net investments in foreign operations	1,181,457	440,135	843,616
Remeasurements of defined benefit plans	152,178	363,876	108,418
Total, Tax (expense)/benefit	1,136,598	297,112	(651,819)
Foreign currency translation differences	2,369,172	(1,635,854)	4,833,506
Change in cash flow hedge reserve	1,598,698	2,196,987	901,002
Change in cost of hedging reserve	(115,330)	(1,736,535)	(3,103,283)
Fair value reserve	144,088	(86,011)	(154,311)
Hedges of net investments in foreign operations	(1,161,222)	(80,795)	(3,042,919)
Remeasurements of defined benefit plans	2,421	(1,460,997)	(433,210)
Other comprehensive income/(loss) for the year, net of income tax	₺ 2,837,827	₺ (2,803,205)	₺ (999,215)

Income Tax Expense - Summary _3

Income Tax Expense - Summary of Reconciliation of Effective Income Tax Expense (Detail) - TRY (₺) ₺ in Thousands		12 Months Ended
	Jan. 01, 2023	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Profit from continuing operations before income tax expense		₺ 5,886,681	₺ 3,251,221	[1]	₺ 7,317,237	[1]
Profit before income tax expense		5,886,681	3,251,221		7,317,237
Tax at the Turkiye's tax rate		(1,471,670)	(747,781)		(1,829,309)
Difference in overseas tax rates		101,983	146,513		(10,798)
Effect of exemptions		1,973,510	1,242,440		595,597
Effect of permanent differences		(629,884)	(438,771)		(1,327,320)
Change in unrecognized deferred tax assets		308,452	(333,765)		(17,970)
Adjustments for current tax of prior years		83,383	15,957		(13,845)
Effect of increase in corporate tax rate in Turkiye		(1,066,740)	388,104		709,471
Tax effect of investment in associate and joint venture		(410,523)	(78,213)		(28,729)
Tax effect of Law No. 7440		(282,582)
Inflation adjustment		6,066,324	2,593,980		1,016,811
Other		3,638	(3,199)		5,753
Total income tax income/ (expense)		₺ 4,675,891	₺ 2,785,265	[1]	₺ (900,339)	[1]
Corporate tax rate	20%	25%	23%		25%		20%
[1]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

Income Tax Expense - Additional

Income Tax Expense - Additional information (Detail) - TRY (₺) ₺ in Thousands			12 Months Ended
	Mar. 12, 2023	Jan. 01, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Major components of tax expense (income) [abstract]
Percentage of additional tax over deduction amounts (included in 2022 tax returns) and tax bases subject to reduced corporate tax	10%
Corporate tax rate		20%	25%	23%	25%	20%
Corporate tax rate for banks, consumer finance companies, factoring and financial leasing companies, electronic payment and money institutions, authorized foreign exchange institutions, asset management companies, capital market institutions, insurance and reinsurance companies			30%	25%		25%
Tax rate used to recognise deferred taxes				20%	20%
Net deferred tax asset arising from inflation adjustment calculated as per Tax Procedural Law			₺ 13,726,600
Allowed percentage deduction of research and development expenses			100%
Dividend payments, withholding tax			10%
Minimum holding period for founding shares, redeemed shares and priority rights for tax exemption			2 years
Percentage of exemption from corporate tax for profits arising from sale of founding shares, redeemed shares and priority rights held			75%
Minimum holding period for immovables for tax exemption			2 years
Percentage of exemption from corporate tax for immovables held			50%
Period during which exempted earnings are considered lost if transferred in any way other than being added to capital			5 years

Expenses by Nature - Summary of

Expenses by Nature - Summary of Expenses by Cost of Sales (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Attribution of expenses by nature to their function
Depreciation and amortization	₺ (31,298,993)	₺ (32,595,996)	₺ (31,188,016)
Employee benefit expenses	(14,218,875)	(9,936,190)	(10,750,005)
Cost of revenue
Attribution of expenses by nature to their function
Depreciation and amortization	(31,298,993)	(32,595,996)	(31,188,016)
Cost of goods sold	(10,695,191)	(10,782,150)	(13,866,996)
Share of Turkish Treasury	(9,290,270)	(7,790,546)	(9,322,838)
Employee benefit expenses	(8,447,593)	(6,005,316)	(6,613,847)
Interconnection and termination expenses	(3,955,527)	(5,191,849)	(7,236,584)
Energy expenses	(3,676,829)	(4,654,112)	(2,830,773)
Radio expenses	(1,368,805)	(924,245)	(674,525)
Frequency expenses	(3,424,766)	(2,855,179)	(3,417,467)
Transmission expenses	(1,465,349)	(1,535,063)	(1,659,329)
Roaming expenses	(1,134,820)	(1,097,382)	(1,023,156)
Universal service fund	(1,242,404)	(1,085,290)	(1,283,039)
Cost of revenue from financial services	(1,850,910)	(1,065,549)	(732,206)
Internet expenses	(1,186,248)	(1,252,704)	(1,140,267)
Other	(5,380,330)	(4,845,548)	(5,149,024)
Operating expense	(84,418,035)	(81,680,929)	(86,138,067)
Cost of revenue from financial services
Attribution of expenses by nature to their function
Depreciation and amortization	(326,869)	(254,701)	(270,680)
Employee benefit expenses	₺ (186,363)	₺ (132,286)	₺ (103,546)

Expenses by Nature - Summary _2

Expenses by Nature - Summary of Expenses by Nature Selling and Marketing Expenses (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Attribution of expenses by nature to their function
Employee benefit expenses	₺ (14,218,875)	₺ (9,936,190)	₺ (10,750,005)
Selling and marketing expenses
Attribution of expenses by nature to their function
Employee benefit expenses	(3,139,523)	(2,109,509)	(2,282,240)
Marketing expense	(1,969,736)	(1,799,885)	(2,164,820)
Selling expense	(306,716)	(363,264)	(444,519)
Other	(266,371)	(320,135)	(309,455)
Operating expense	₺ (5,682,346)	₺ (4,592,793)	₺ (5,201,034)

Expenses by Nature - Summary _3

Expenses by Nature - Summary of Expenses by Nature Administrative Expenses (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Attribution of expenses by nature to their function
Employee benefit expenses	₺ (14,218,875)	₺ (9,936,190)	₺ (10,750,005)
Administrative expenses
Attribution of expenses by nature to their function
Employee benefit expenses	(2,445,396)	(1,689,078)	(1,750,372)
Consultancy expenses	(206,083)	(227,975)	(286,278)
Service expenses	(157,661)	(137,727)	(127,040)
Maintenance and repair expenses	(71,752)	(87,404)	(88,217)
Collection expenses	(128,861)	(90,042)	(123,873)
Travel and entertainment expenses	(83,402)	(62,856)	(50,361)
Utility expenses	(8,006)	(39,407)	(23,611)
Other	(328,357)	(244,922)	(208,591)
Operating expense	₺ (3,429,518)	₺ (2,579,411)	₺ (2,658,343)

Expenses by Nature - Summary _4

Expenses by Nature - Summary of Net Impairment Losses on Financial and Contract Asset (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Attribution of expenses by nature to their function
Net impairment losses on financial and contract assets	₺ (1,008,164)	₺ (621,978)	[1]	₺ (847,035)	[1]
Net impairment losses on financial and contract assets
Attribution of expenses by nature to their function
Net impairment losses on financial and contract assets	(1,008,164)	(621,978)		(847,035)
Operating expense	₺ (1,008,164)	₺ (621,978)		₺ (847,035)
[1]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	₺ 71,494,396	₺ 76,258,789
Additions net of depreciation	3,441,606	613,642
Disposals	(185,158)	(1,094,577)
Transfers	(523,149)
Assets held for sale	(5,797,891)
Impairment (expenses)/reversals	24,793	(305,900)
Transfer from/to investment property	27,891	(118,244)
Effects of movements in exchange rates	(1,832,242)	(3,859,314)
Balance at end of year	66,650,246	71,494,396
Gross Carrying Amount
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	218,254,667	217,593,169
Additions	15,404,238	15,613,531
Disposals	(3,047,428)	(3,823,596)
Transfers	(523,149)
Assets held for sale	(15,601,351)
Impairment (expenses)/reversals	874	11,621
Transfer from/to investment property	141,411	(849,429)
Effects of movements in exchange rates	(2,612,648)	(10,290,629)
Balance at end of year	212,016,614	218,254,667
Gross Carrying Amount | Network infrastructure [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	188,873,033	188,204,239
Additions	5,407,763	6,055,634
Disposals	(2,745,510)	(3,210,322)
Transfers	7,440,574	7,011,308
Assets held for sale	(14,934,868)
Effects of movements in exchange rates	(2,210,749)	(9,187,826)
Balance at end of year	181,830,243	188,873,033
Gross Carrying Amount | Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	10,002,000	10,729,703
Additions	1,505,727	554,894
Disposals	(22,560)	(3,045)
Transfers	52,430	3,490
Assets held for sale	(99,423)
Transfer from/to investment property	141,411	(849,429)
Effects of movements in exchange rates	(113,337)	(433,613)
Balance at end of year	11,466,248	10,002,000
Gross Carrying Amount | Equipment, fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	11,305,347	10,962,783
Additions	1,173,745	1,178,734
Disposals	(178,394)	(510,040)
Transfers	322,061	115,030
Assets held for sale	(172,585)
Effects of movements in exchange rates	(480,268)	(441,160)
Balance at end of year	11,969,906	11,305,347
Gross Carrying Amount | Motor vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	173,393	182,643
Additions	30,696
Disposals	(8,342)	(2,150)
Transfers	204	938
Assets held for sale	(2,474)
Effects of movements in exchange rates	(5,021)	(8,038)
Balance at end of year	188,456	173,393
Gross Carrying Amount | Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	3,741,428	3,749,640
Additions	70,672	48,300
Disposals	(546)	(37,712)
Transfers	(3)	1,064
Assets held for sale	(25,188)
Effects of movements in exchange rates	(2,133)	(19,864)
Balance at end of year	3,784,230	3,741,428
Gross Carrying Amount | Electricity production power plant [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	339,138	342,283
Effects of movements in exchange rates		(3,145)
Balance at end of year	339,138	339,138
Gross Carrying Amount | Construction in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	3,820,328	3,421,878
Additions	7,215,635	7,775,969
Disposals	(92,076)	(60,327)
Transfers	(8,338,415)	(7,131,830)
Assets held for sale	(366,813)
Impairment (expenses)/reversals	874	11,621
Effects of movements in exchange rates	198,860	(196,983)
Balance at end of year	2,438,393	3,820,328
Accumulated depreciation, amortization and impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	(146,760,271)	(141,334,380)
Additions - depreciation	(11,962,632)	(14,999,889)
Disposals	2,862,270	2,729,019
Assets held for sale	9,803,460
Impairment (expenses)/reversals	23,919	(317,521)
Transfer from/to investment property	(113,520)	731,185
Effects of movements in exchange rates	780,406	6,431,315
Balance at end of year	(145,366,368)	(146,760,271)
Accumulated depreciation, amortization and impairment [member] | Network infrastructure [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	(130,110,166)	(124,789,832)
Additions - depreciation	(9,081,063)	(12,829,570)
Disposals	2,719,073	2,317,913
Assets held for sale	9,582,040
Impairment (expenses)/reversals	23,686	(303,986)
Effects of movements in exchange rates	87,384	5,495,309
Balance at end of year	(126,779,046)	(130,110,166)
Accumulated depreciation, amortization and impairment [member] | Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	(1,981,910)	(2,543,152)
Additions - depreciation	(678,931)	(381,603)
Disposals	8,244
Assets held for sale	70,158
Impairment (expenses)/reversals	219	(348)
Transfer from/to investment property	(113,520)	731,185
Effects of movements in exchange rates	(163,255)	212,008
Balance at end of year	(2,858,995)	(1,981,910)
Accumulated depreciation, amortization and impairment [member] | Equipment, fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	(11,097,747)	(10,429,522)
Additions - depreciation	(2,117,619)	(1,729,653)
Disposals	127,038	372,532
Assets held for sale	126,994
Impairment (expenses)/reversals	14	(13,146)
Effects of movements in exchange rates	825,232	702,042
Balance at end of year	(12,136,088)	(11,097,747)
Accumulated depreciation, amortization and impairment [member] | Motor vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	(161,429)	(159,896)
Additions - depreciation	(31,412)	(11,534)
Disposals	7,915	2,154
Assets held for sale	2,057
Effects of movements in exchange rates	4,811	7,847
Balance at end of year	(178,058)	(161,429)
Accumulated depreciation, amortization and impairment [member] | Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	(3,384,838)	(3,405,584)
Additions - depreciation	(36,514)	(30,302)
Disposals		36,420
Assets held for sale	22,211
Impairment (expenses)/reversals		(41)
Effects of movements in exchange rates	1,471	14,669
Balance at end of year	(3,397,670)	(3,384,838)
Accumulated depreciation, amortization and impairment [member] | Electricity production power plant [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	(24,181)	(6,394)
Additions - depreciation	(17,093)	(17,227)
Effects of movements in exchange rates	24,763	(560)
Balance at end of year	₺ (16,511)	₺ (24,181)

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
Depreciation expenses on property, plant and equipment, including impairment	₺ 11,937,839	₺ 15,305,789
Impairment expenses/(reversals)	₺ (24,793)	₺ 305,900

Intangible Assets - Summary of

Intangible Assets - Summary of Intangible Assets and Goodwill (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	₺ 61,498,735	₺ 67,918,125
Additions net of amortization	(242,958)	(4,364,869)
Disposals	(226,159)	(63,000)
Transfers	523,149
Assets held for sale	(3,299,805)
Impairment (expenses)/reversals	(23,372)	(85,716)
Effects of movements in exchange rates	281,807	(1,905,805)
Balance at end of year	58,511,397	61,498,735
Gross Carrying Amount
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	204,450,114	196,896,845
Additions	17,093,257	11,152,761
Disposals	(495,718)	(451,780)
Transfers	523,149
Assets held for sale	(7,085,969)
Impairment (expenses)/reversals	(7,176)
Effects of movements in exchange rates	735,241	(3,147,712)
Balance at end of year	215,212,898	204,450,114
Gross Carrying Amount | Telecommunication licenses
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	70,152,194	73,385,234
Additions	3,613,018	1,664
Disposals	(59,797)	(57,933)
Transfers	181,814	1,504
Assets held for sale	(5,149,479)
Effects of movements in exchange rates	(430,834)	(3,178,275)
Balance at end of year	68,306,916	70,152,194
Gross Carrying Amount | Computer software
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	95,767,623	89,532,740
Additions	7,908,723	5,779,710
Disposals	(173,279)	(280,355)
Transfers	453,280	340,680
Assets held for sale	(1,359,776)
Effects of movements in exchange rates	1,087,039	394,848
Balance at end of year	103,683,610	95,767,623
Gross Carrying Amount | Transmission lines software [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	1,030,729	988,369
Additions	972	1,112
Disposals	(3,688)
Effects of movements in exchange rates	25,231	41,248
Balance at end of year	1,053,244	1,030,729
Gross Carrying Amount | Indefeasible right of usage [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	1,012,694	1,012,694
Additions	2,943
Balance at end of year	1,015,637	1,012,694
Gross Carrying Amount | Brand name [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	11,292	13,996
Additions	53	611
Disposals	(49)	(545)
Transfers	188	124
Assets held for sale	(614)
Effects of movements in exchange rates	(102)	(2,894)
Balance at end of year	10,768	11,292
Gross Carrying Amount | Customer base [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	48,967	65,107
Effects of movements in exchange rates	(9,872)	(16,140)
Balance at end of year	39,095	48,967
Gross Carrying Amount | Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	419,754	427,353
Impairment (expenses)/reversals	(7,176)
Effects of movements in exchange rates	(4,649)	(7,599)
Balance at end of year	407,929	419,754
Gross Carrying Amount | Subscriber acquisition cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	34,103,021	29,629,666
Additions	5,031,195	4,875,036
Disposals	(125,098)	(111,624)
Assets held for sale	(575,070)
Effects of movements in exchange rates	84,049	(290,057)
Balance at end of year	38,518,097	34,103,021
Gross Carrying Amount | Electricity production license [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	709,869	778,332
Effects of movements in exchange rates	(41,875)	(68,463)
Balance at end of year	667,994	709,869
Gross Carrying Amount | Other intangible assets
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	1,118,057	935,930
Additions	164,935	200,535
Disposals	(860)	(733)
Transfers	(23,060)	3
Assets held for sale	(161)
Effects of movements in exchange rates	(11,527)	(17,678)
Balance at end of year	1,247,384	1,118,057
Gross Carrying Amount | Construction in progress
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	75,914	127,424
Additions	371,418	294,093
Disposals	(132,947)	(590)
Transfers	(89,073)	(342,311)
Assets held for sale	(869)
Effects of movements in exchange rates	37,781	(2,702)
Balance at end of year	262,224	75,914
Accumulated depreciation, amortization and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	(142,951,379)	(128,978,720)
Additions - amortization	(17,336,215)	(15,517,630)
Disposals	269,559	388,780
Assets held for sale	3,786,164
Impairment (expenses)/reversals	(16,196)	(85,716)
Effects of movements in exchange rates	(453,434)	1,241,907
Balance at end of year	(156,701,501)	(142,951,379)
Accumulated depreciation, amortization and impairment [member] | Telecommunication licenses
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	(47,255,448)	(44,068,178)
Additions - amortization	(4,275,416)	(4,523,381)
Disposals	4,766	3,162
Assets held for sale	3,194,034
Impairment (expenses)/reversals	(3)	(506)
Effects of movements in exchange rates	244,068	1,333,455
Balance at end of year	(48,087,999)	(47,255,448)
Accumulated depreciation, amortization and impairment [member] | Computer software
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	(72,926,450)	(66,868,545)
Additions - amortization	(6,425,747)	(5,737,378)
Disposals	135,165	272,867
Assets held for sale	204,567
Impairment (expenses)/reversals	(15,716)	(101,269)
Effects of movements in exchange rates	(980,719)	(492,125)
Balance at end of year	(80,008,900)	(72,926,450)
Accumulated depreciation, amortization and impairment [member] | Transmission lines software [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	(1,015,248)	(1,001,840)
Additions - amortization	(26,303)	(31,887)
Disposals	3,688
Impairment (expenses)/reversals		16,604
Effects of movements in exchange rates	(5,381)	1,875
Balance at end of year	(1,043,244)	(1,015,248)
Accumulated depreciation, amortization and impairment [member] | Indefeasible right of usage [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	(579,827)	(522,256)
Additions - amortization	(63,302)	(58,315)
Effects of movements in exchange rates	454	744
Balance at end of year	(642,675)	(579,827)
Accumulated depreciation, amortization and impairment [member] | Brand name [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	(16,512)	(27,544)
Additions - amortization	(65)	(117)
Disposals	21	394
Assets held for sale	340
Effects of movements in exchange rates	6,401	10,755
Balance at end of year	(9,815)	(16,512)
Accumulated depreciation, amortization and impairment [member] | Customer base [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	(35,051)	(49,300)
Additions - amortization	(2,005)
Effects of movements in exchange rates	8,714	14,249
Balance at end of year	(28,342)	(35,051)
Accumulated depreciation, amortization and impairment [member] | Subscriber acquisition cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	(20,368,047)	(15,840,829)
Additions - amortization	(6,382,401)	(5,010,502)
Disposals	125,098	111,624
Assets held for sale	387,076
Effects of movements in exchange rates	267,239	371,660
Balance at end of year	(25,971,035)	(20,368,047)
Accumulated depreciation, amortization and impairment [member] | Electricity production license [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	(9,938)	(9,154)
Additions - amortization	(30,167)
Effects of movements in exchange rates	(12,338)	(784)
Balance at end of year	(52,443)	(9,938)
Accumulated depreciation, amortization and impairment [member] | Other intangible assets
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance at beginning of year	(744,858)	(591,074)
Additions - amortization	(130,809)	(156,050)
Disposals	821	733
Assets held for sale	147
Impairment (expenses)/reversals	(477)	(545)
Effects of movements in exchange rates	18,128	2,078
Balance at end of year	₺ (857,048)	₺ (744,858)

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about intangible assets [line items]
Amortization expense	₺ 17,352,411	₺ 15,603,346
Impairment losses on intangible assets	23,372	85,716
Research and development expense	132,635	129,078
Internally generated [member] | Computer software
Disclosure of detailed information about intangible assets [line items]
Capitalized cost	₺ 1,643,698	₺ 900,089

Intangible Assets - Turkcell 2G

Intangible Assets - Turkcell 2G, 3G and 4.5G Licenses - Additional Information (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about intangible assets [line items]
Carrying amount of intangible asset	₺ 58,511,397	₺ 61,498,735	₺ 67,918,125
Turkcell 2G license [member]
Disclosure of detailed information about intangible assets [line items]
Carrying amount of intangible asset	3,221,124	174,274
Turkcell 3G license [member]
Disclosure of detailed information about intangible assets [line items]
Carrying amount of intangible asset	2,268,481	2,722,179
Turkcell 4.5G license [member]
Disclosure of detailed information about intangible assets [line items]
Carrying amount of intangible asset	₺ 14,195,189	₺ 17,038,518

Impairment of non-financial a_2

Impairment of non-financial assets (Details) - Lifecell CGU ₺ in Thousands	12 Months Ended
	Dec. 31, 2022 TRY (₺)
Impairment of non-financial assets
Impairment loss recognized	₺ 0
Period considered for projected cash flows	6 years
Terminal growth rate	5%
Minimum
Impairment of non-financial assets
Post-tax WACC rate	37.70%
Maximum
Impairment of non-financial assets
Post-tax WACC rate	39%
Weighted average cost of capital (WACC)
Impairment of non-financial assets
Sensitivity analysis, percentage of possible increase	0.50%
Sensitivity analysis, percentage of possible decrease	0.50%
Subscribers, average revenue per user (ARPU) and EBITDA margin | Minimum
Impairment of non-financial assets
Sensitivity analysis, percentage of possible increase	1%
Subscribers, average revenue per user (ARPU) and EBITDA margin | Maximum
Impairment of non-financial assets
Sensitivity analysis, percentage of possible increase	5%

Investment Properties - Summary

Investment Properties - Summary of Increase (Decrease) in Fair Value (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about investment property [line items]
Opening balance	₺ 179,085
Closing balance	142,365	₺ 179,085
Gross Carrying Amount
Disclosure of detailed information about investment property [line items]
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, amortization and impairment [member]
Disclosure of detailed information about investment property [line items]
Opening balance	(1,150,873)	(555,938)
Disposal		170,678
Transfer from property, plant and equipment	113,520	(731,185)
Depreciation and impairment charges during the year	(8,829)	(34,428)
Closing balance	₺ (1,046,182)	₺ (1,150,873)

Investment Properties - Additio

Investment Properties - Additional Information (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about investment property [abstract]
Depreciation expenses	₺ 8,829	₺ 34,428
Rental income	24,066	24,205
Direct operating expense from investment property	₺ 0	₺ 0

Investment Properties - Summa_2

Investment Properties - Summary of Investment Properties and Information About Fair Value Hierarchy (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of fair value measurement of assets [line items]
Investment properties	₺ 142,365	₺ 179,085
Level 2 | Fair value
Disclosure of fair value measurement of assets [line items]
Investment properties	137,200	142,775
Level 3 | Fair value
Disclosure of fair value measurement of assets [line items]
Investment properties	164,000	162,895
Investment properties in Gebze | Level 3 | Fair value | Discounted cash flow [member]
Disclosure of fair value measurement of assets [line items]
Investment properties	164,000	162,895
Investment properties in Ankara | Level 2 | Fair value | Market approach [member]
Disclosure of fair value measurement of assets [line items]
Investment properties	96,700	96,392
Investment properties in Istanbul | Level 2 | Fair value | Market approach [member]
Disclosure of fair value measurement of assets [line items]
Investment properties		10,710
Investment properties in Adana | Level 2 | Fair value | Market approach [member]
Disclosure of fair value measurement of assets [line items]
Investment properties	24,500	21,420
Investment properties in Aydin | Level 2 | Fair value | Market approach [member]
Disclosure of fair value measurement of assets [line items]
Investment properties	₺ 16,000	₺ 14,253

Right-of-Use Assets - Summary o

Right-of-Use Assets - Summary of Closing Balances of Right-of-Use Assets and Depreciation and Amortization Expenses (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	₺ 8,054,305	₺ 10,359,936
Depreciation and amortization charge for the year	(4,159,469)	(4,643,060)
Ending balance	6,136,092	8,054,305
Tangible [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	6,647,366	8,482,411
Depreciation and amortization charge for the year	(3,910,102)	(4,360,626)
Ending balance	5,713,757	6,647,366
Site rent [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	4,642,828	5,545,497
Depreciation and amortization charge for the year	(2,132,213)	(2,487,303)
Ending balance	3,865,774	4,642,828
Building [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	1,141,005	1,150,710
Depreciation and amortization charge for the year	(314,369)	(276,268)
Ending balance	1,273,779	1,141,005
Network infrastructure [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	226,757	907,565
Depreciation and amortization charge for the year	(1,007,606)	(1,081,663)
Ending balance	205,097	226,757
Vehicles [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	300,524	499,852
Depreciation and amortization charge for the year	(178,464)	(187,731)
Ending balance	144,619	300,524
Other tangible assets [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	336,252	378,787
Depreciation and amortization charge for the year	(277,450)	(327,661)
Ending balance	224,488	336,252
Intangible [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	1,406,939	1,877,525
Depreciation and amortization charge for the year	(249,367)	(282,434)
Ending balance	422,335	1,406,939
Rights of way [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	360,474	167,881
Depreciation and amortization charge for the year	(79,859)	(86,992)
Ending balance	421,586	360,474
License [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	1,046,465	1,709,644
Depreciation and amortization charge for the year	(169,508)	(195,442)
Ending balance	₺ 749	₺ 1,046,465

Right-of-Use Assets - Additiona

Right-of-Use Assets - Additional Information (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of quantitative information about right-of-use assets [line items]
Additions to right-of-use assets	₺ 3,990,614	₺ 3,814,556
Interest expense on lease liabilities	831,599	911,081
Depreciation and amortization expenses	4,159,469	4,643,060
Right-of-use assets	6,136,092	₺ 8,054,305	₺ 10,359,936
Assets held for sale
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	₺ 1,327,438

Other assets - Summary of Other

Other assets - Summary of Other Assets (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other assets
Advances given for property, plant and equipment	₺ 3,377,893	₺ 4,166,670
Deposits and guarantees given	599,170	616,999
Prepaid expenses	373,192	441,306
VAT receivable	80,015	83,484
Others	154	59,711
Other Non-current assets	4,430,424	5,368,170
VAT receivable	1,230,366	964,020
Prepaid expenses	1,070,710	753,825
Prepaid taxes	393,101	736,357
Blocked deposits	784,789	267,909
Receivables from the Ministry of Transport and Infrastructure of Turkiye	75,895	226,948
Advances given to suppliers	100,233	185,518
Receivables from tax office	116,912	3,137
Other	103,767	52,928
Other current assets	₺ 3,875,773	₺ 3,190,642

Deferred Tax Assets and Liabi_3

Deferred Tax Assets and Liabilities - Recognized Deferred Tax Assets and Liabilities (Details) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	₺ 6,740,015	₺ 7,567,411
Offsetting	(5,611,266)	(4,834,998)
Net deferred tax assets	1,128,749	2,732,413
Deferred tax liabilities	(7,897,430)	(13,826,081)
Offsetting	5,611,266	4,834,998
Net deferred tax liabilities	(2,286,164)	(8,991,083)
Net deferred tax asset/(liabilities)	(1,157,415)	(6,258,670)	₺ (9,005,440)
Property, plant & equipment and intangible assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	1,352,654	1,081,120
Deferred tax liabilities	(7,085,009)	(12,513,875)
Net deferred tax asset/(liabilities)	(5,732,355)	(11,432,755)
Derivative financial instruments
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	38,805	49,808
Deferred tax liabilities	(617,192)	(902,064)
Net deferred tax asset/(liabilities)	(578,387)	(852,256)
Reserve for defined benefit plans and provisions
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	1,413,779	750,939
Deferred tax liabilities	(29,350)	(12,763)
Net deferred tax asset/(liabilities)	1,384,429	738,176
Unused tax losses [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	1,638,003	3,812,018
Net deferred tax asset/(liabilities)	1,638,003	3,812,018
Unused tax credits [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	577,944	159,793
Deferred tax liabilities		(1,089)
Net deferred tax asset/(liabilities)	577,944	158,704
Other assets and liabilities [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	1,718,830	1,713,733
Deferred tax liabilities	(165,879)	(396,290)
Net deferred tax asset/(liabilities)	₺ 1,552,951	₺ 1,317,443

Deferred Tax Assets and Liabi_4

Deferred Tax Assets and Liabilities - Movement in Temporary Differences (Details) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets and liabilities
Opening balance	₺ (6,258,670)	₺ (9,005,440)
Income tax income	5,358,950	3,649,805	₺ 1,031,503
Tax charge relating to components of other comprehensive income	1,136,598	297,112	(651,819)
Transferred to assets held for sale	(1,315,876)
Exchange differences	(78,417)	(1,200,147)
Ending balance	₺ (1,157,415)	₺ (6,258,670)	₺ (9,005,440)

Deferred Tax Assets and Liabi_5

Deferred Tax Assets and Liabilities - Unused tax loss (Details) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses	₺ 8,533,187	₺ 11,979,388
Not later than one year [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses	1,120,896
1-2 years
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses	3,893,414
2-3 years [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses	153,032
3-4 years [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses	2,181,097
4-5 years [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses	595,424
6-7 years [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses	247,881
7-8 years [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses	308,009
Indefinite [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses	₺ 33,434

Deferred Tax Assets and Liabi_6

Deferred Tax Assets and Liabilities - Additional Information (Details) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets and liabilities
Unrecognized deferred tax on unused tax losses	₺ 1,815,562	₺ 2,304,900
Unused tax losses for which no deferred tax asset recognised	₺ 8,533,187	₺ 11,979,388

Trade receivables (Details)

Trade receivables (Details) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Trade Receivables [line items]
Receivables from subscribers	₺ 6,950,428	₺ 6,422,491
Undue assigned contracted receivables	624,799	856,167
Accounts and notes receivable	3,350,418	3,703,559
Current trade receivables	10,925,645	10,982,217
Letters of guarantee received	1,027,834	729,153
Non-current undue assigned contracted receivables	233,429	327,285
Non-current trade receivables	325,862	492,274
Loss Allowance
Trade Receivables [line items]
Current trade receivables	₺ (557,641)	₺ (1,021,775)

Receivables from Financial Se_3

Receivables from Financial Services - Schedule of Receivables from Financial Services (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Receivables from financial services
Non-current receivables from financial services	₺ 593,550	₺ 469,830
Current receivables from financial services	5,842,112	5,399,259
Receivables from financial services	₺ 6,435,662	₺ 5,869,089

Contract Assets - Summary of Co

Contract Assets - Summary of Contract Assets (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Contract assets [abstract]
Non current contract assets	₺ 101,281	₺ 110,487
Current contract assets	3,191,739	3,112,465
Contract assets	₺ 3,293,020	₺ 3,222,952

Inventories - Additional Inform

Inventories - Additional Information (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Inventories [abstract]
Inventories	₺ 540,507	₺ 494,988

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Details) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Cash and cash equivalents
Receivables from reverse repo	₺ 0	₺ 6,103,453
Cash and cash equivalents	49,978,716	42,776,160
Gross Carrying Amount
Cash and cash equivalents
Cash in hand	335	591
Banks	50,025,071	42,823,111
Demand deposits	4,215,677	3,598,726
Time deposits	45,809,394	33,120,932
Receivables from reverse repo		6,103,453
Loss Allowance
Cash and cash equivalents
Cash and cash equivalents	₺ (46,690)	₺ (47,542)

Cash and Cash Equivalents - Sta

Cash and Cash Equivalents - Statements of cash flow (Details) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents
Cash and cash equivalents	₺ 49,978,716	₺ 42,776,160
Interest accrual of cash and cash equivalents	(171,284)	(33,956)
Asset held for sale	4,017,443
Total	₺ 53,824,875	₺ 42,742,204	₺ 50,398,771	₺ 43,662,519

Cash and Cash Equivalents - Add

Cash and Cash Equivalents - Additional Information (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Time deposits
Cash and Cash Equivalents
Average maturity	39 days	22 days
Receivables from reverse repo
Cash and Cash Equivalents
Average maturity	23 days
TL | Time deposits
Cash and Cash Equivalents
Effective interest rate	42.20%	22.80%
USD | Time deposits
Cash and Cash Equivalents
Effective interest rate	4.10%	2.40%
USD | Receivables from reverse repo
Cash and Cash Equivalents
Effective interest rate	3%
EUR | Time deposits
Cash and Cash Equivalents
Effective interest rate	3.70%	2.60%
EUR | Receivables from reverse repo
Cash and Cash Equivalents
Effective interest rate	2.80%
CNY | Time deposits
Cash and Cash Equivalents
Effective interest rate	0.70%	0.30%

Financial assets (Details)

Financial assets (Details) ₺ in Thousands, € in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 TRY (₺)	Dec. 31, 2022 TRY (₺)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 EUR (€)
Disclosure of financial assets [line items]
Financial assets, Non-current	₺ 647,513	₺ 3,475,814
Financial assets, current	8,869,828	7,882,015
Amortized cost
Disclosure of financial assets [line items]
Financial assets, current		1,233,597
Amortized cost | Time deposits with maturity of more than three months
Disclosure of financial assets [line items]
Financial assets, current		1,233,597
Financial asset at fair value through profit or loss
Disclosure of financial assets [line items]
Financial assets, Non-current	541,490	426,147
Financial assets, current	8,869,828	6,648,418
Financial asset at fair value through profit or loss | Currency protected time deposits
Disclosure of financial assets [line items]
Financial assets, current	₺ 8,869,828	6,648,418
Average maturity	1 year
Financial asset at fair value through profit or loss | Currency Deposit Account | USD
Disclosure of financial assets [line items]
Financial assets, current | $			$ 190,356
Financial asset at fair value through profit or loss | Currency Deposit Account | EUR
Disclosure of financial assets [line items]
Financial assets, current | €				€ 85,000
Financial asset at fair value through profit or loss | Investment funds
Disclosure of financial assets [line items]
Financial assets, Non-current	₺ 541,490	426,147
Fair value through other comprehensive income
Disclosure of financial assets [line items]
Financial assets, Non-current	106,023	3,049,667
Fair value through other comprehensive income | Listed debt securities
Disclosure of financial assets [line items]
Financial assets, Non-current	₺ 106,023	₺ 3,049,667

Financial assets - Levels (Deta

Financial assets - Levels (Details) - At fair value [member] - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financial assets
Financial asset at fair value	₺ 9,517,341	₺ 10,124,232
Fair value through other comprehensive income | Level 1
Financial assets
Financial asset at fair value	₺ 106,023	3,049,667
Valuation technique	Pricing models based on quoted market prices at the end of the reporting period,
Financial asset at fair value through profit or loss | Level 1
Financial assets
Financial asset at fair value	₺ 82,311	32,925
Valuation technique	Pricing models based on quoted market prices at the end of the reporting period,
Financial asset at fair value through profit or loss | Level 2
Financial assets
Financial asset at fair value	₺ 8,869,828	6,648,418
Valuation technique	Forward exchange rates at the reporting date
Financial asset at fair value through profit or loss | Level 3
Financial assets
Financial asset at fair value	₺ 459,179	₺ 393,222
Valuation technique	Pricing models based on discounted cash flow

Financial assets - Nominal and

Financial assets - Nominal and fair value of financial assets (Details) ₺ in Thousands, € in Thousands, $ in Thousands	Dec. 31, 2023 TRY (₺)	Dec. 31, 2022 TRY (₺)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 USD ($)
Listed debt securities
Financial assets
Financial asset at fair value	₺ 106,023	₺ 3,049,667
Currency protected time deposits
Financial assets
Financial asset at fair value	8,869,828	6,648,418
16 February 2026 | EUR | Listed debt securities
Financial assets
Notional amount | €			€ 24,000
Financial asset at fair value		₺ 777,764
Fair Value Maturity Date		16 February 2026
8 July 2027 | EUR | Listed debt securities
Financial assets
Notional amount | €			15,000
Financial asset at fair value		₺ 459,852
Fair Value Maturity Date		8 July 2027
11 April 2023 | EUR | Listed debt securities
Financial assets
Notional amount | €			€ 5,000
Financial asset at fair value		₺ 164,732
Fair Value Maturity Date		11 April 2023
31 March 2025 | USD | Listed debt securities
Financial assets
Notional amount | $				$ 3,700
Financial asset at fair value		₺ 120,802
Fair Value Maturity Date		31 March 2025
14 July 2023 | USD | Listed debt securities
Financial assets
Notional amount | $				21,000
Financial asset at fair value		₺ 644,610
Fair Value Maturity Date		14 July 2023
25 March 2027 | USD | Listed debt securities
Financial assets
Notional amount | $				18,000
Financial asset at fair value		₺ 508,090
Fair Value Maturity Date		25 March 2027
13 November 2025 | USD | Listed debt securities
Financial assets
Notional amount | $				5,000
Financial asset at fair value		₺ 161,123
Fair Value Maturity Date		13 November 2025
25 January 2023 | USD | Listed debt securities
Financial assets
Notional amount | $				3,000
Financial asset at fair value		₺ 92,001
Fair Value Maturity Date		25 January 2023
10 August 2024 | USD | Listed debt securities
Financial assets
Notional amount | $				1,000
Financial asset at fair value		₺ 30,549
Fair Value Maturity Date		10 August 2024
22 February 2024 | TL | Currency protected time deposits
Financial assets
Notional amount	1,191,635
Financial asset at fair value	₺ 1,732,409
Fair Value Maturity Date	22 February 2024
26 February 2024 | TL | Currency protected time deposits
Financial assets
Notional amount	₺ 1,071,635
Financial asset at fair value	₺ 1,722,282
Fair Value Maturity Date	26 February 2024
27 February 2024 | TL | Currency protected time deposits
Financial assets
Notional amount	₺ 955,742
Financial asset at fair value	₺ 1,155,750
Fair Value Maturity Date	27 February 2024
26 April 2024 | TL | Currency protected time deposits
Financial assets
Notional amount	₺ 599,368
Financial asset at fair value	₺ 715,056
Fair Value Maturity Date	26 April 2024
10 May 2024 | TL | Currency protected time deposits
Financial assets
Notional amount	₺ 972,020
Financial asset at fair value	₺ 499,665
Fair Value Maturity Date	10 May 2024
12 February 2024 | TL | Currency protected time deposits
Financial assets
Notional amount	₺ 207,853
Financial asset at fair value	₺ 418,545
Fair Value Maturity Date	12 February 2024
28 February 2024 | TL | Currency protected time deposits
Financial assets
Notional amount	₺ 700,000
Financial asset at fair value	₺ 778,068
Fair Value Maturity Date	28 February 2024
31 July 2024 | TL | Currency protected time deposits
Financial assets
Notional amount	₺ 428,045
Financial asset at fair value	₺ 474,316
Fair Value Maturity Date	31 July 2024
16 August 2024 | TL | Currency protected time deposits
Financial assets
Notional amount	₺ 269,857
Financial asset at fair value	₺ 325,875
Fair Value Maturity Date	16 August 2024
28 August 2024 | TL | Currency protected time deposits
Financial assets
Notional amount	₺ 274,462
Financial asset at fair value	₺ 323,482
Fair Value Maturity Date	28 August 2024
02 October 2024 | TL | Currency protected time deposits
Financial assets
Notional amount	₺ 229,780
Financial asset at fair value	₺ 253,153
Fair Value Maturity Date	02 October 2024
01 April 2024 | TL | Currency protected time deposits
Financial assets
Notional amount	₺ 140,639
Financial asset at fair value	₺ 170,242
Fair Value Maturity Date	01 April 2024
15 April 2024 | TL | Currency protected time deposits
Financial assets
Notional amount	₺ 94,501
Financial asset at fair value	₺ 150,592
Fair Value Maturity Date	15 April 2024
24 October 2024 | TL | Currency protected time deposits
Financial assets
Notional amount	₺ 94,501
Financial asset at fair value	₺ 150,393
Fair Value Maturity Date	24 October 2024
10 May 2023 | TL | Currency protected time deposits
Financial assets
Notional amount		₺ 1,564,478
Financial asset at fair value		₺ 2,037,015
Fair Value Maturity Date		10 May 2023
27 February 2023 | TL | Currency protected time deposits
Financial assets
Notional amount		₺ 1,160,181
Financial asset at fair value		₺ 1,565,557
Fair Value Maturity Date		27 February 2023
15 August 2023 | TL | Currency protected time deposits
Financial assets
Notional amount		₺ 1,155,113
Financial asset at fair value		₺ 1,351,781
Fair Value Maturity Date		15 August 2023
16 August 2023 | TL | Currency protected time deposits
Financial assets
Notional amount		₺ 719,717
Financial asset at fair value		₺ 842,611
Fair Value Maturity Date		16 August 2023
11 May 2023 | TL | Currency protected time deposits
Financial assets
Notional amount		₺ 379,577
Financial asset at fair value		₺ 493,978
Fair Value Maturity Date		11 May 2023
2 October 2023 | TL | Currency protected time deposits
Financial assets
Notional amount		₺ 305,578
Financial asset at fair value		₺ 357,476
Fair Value Maturity Date		02 October 2023
Indefinite | TL | Listed debt securities
Financial assets
Notional amount	₺ 73,426
Financial asset at fair value	₺ 106,023
Fair Value Maturity Date	Indefinite
Indefinite | USD | Listed debt securities
Financial assets
Notional amount | $				$ 50,000
Financial asset at fair value		₺ 90,144
Fair Value Maturity Date		Indefinite

Financial assets - Gain losses

Financial assets - Gain losses on other comprehensive income (Details) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Gains / (Losses) recognized in other comprehensive income
Related to financial assets	₺ 149,602	₺ (121,999)	₺ (192,475)
- Income tax relating to financial assets measured at fair value	(5,514)	35,988	38,164
Gains (losses) recognized in other comprehensive income	₺ 144,088	₺ (86,011)	₺ (154,311)

Equity - Additional Information

Equity - Additional Information (Detail) - TRY (₺) ₺ / shares in Units, ₺ in Thousands		12 Months Ended
	Sep. 13, 2023	Dec. 31, 2023	Dec. 31, 2022	Apr. 05, 2024
Equity
Share capital authorized		2,200,000,000	2,200,000,000
Share capital, issued and fully paid shares		2,200,000,000	2,200,000,000
Share capital, par value		₺ 1		₺ 1
Number of shares pledged as security		995,509	995,509
First level legal reserves as percentage of distributable income per statutory accounts each year		5%
Ceiling on the first legal reserves as percentage of paid-up capital		20%
Second legal reserves		10%
Minimum obligatory dividend pay-out as percentage of paid-up capital		5%
Ceiling on the second legal reserves as percentage of paid-up capital		50%
Number of own shares purchased		1,000,000
Dividends	₺ (2,484,979)		₺ (2,391,534)
Dividends per share	₺ 1.0272
Minimum
Equity
Price of own shares purchased		₺ 33.46
Maximum
Equity
Price of own shares purchased		₺ 34

Equity - Summary of Shareholdin

Equity - Summary of Shareholding Percentages (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Equity
Shareholding percentage	100%	100%
Share capital	₺ 2,200,000	₺ 2,200,000
Inflation adjustment to share capital	30,134,546	30,134,546
Inflation adjusted capital	₺ 32,334,546	₺ 32,334,546
Public Share [Member]
Equity
Shareholding percentage	53.95%	53.95%
Share capital	₺ 1,187,004	₺ 1,187,004
TVF BTIH [Member]
Equity
Shareholding percentage	26.20%	26.20%
Share capital	₺ 576,400	₺ 576,400
IMTIS Holdings S.a r l.
Equity
Shareholding percentage	19.80%	19.80%
Share capital	₺ 435,600	₺ 435,600
Other [Member]
Equity
Shareholding percentage	0.05%	0.05%
Share capital	₺ 996	₺ 996

Earnings Per Share - Basic and

Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - TRY (₺) ₺ / shares in Units, ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Earnings Per Share
Profit attributable to owners of the Company	₺ 12,553,996	₺ 6,880,436	[1]	₺ 7,135,436	[1]
Weighted average number of shares	2,182,106,193	2,183,106,193		2,183,106,193
Basic earnings per share for profit attributable to owners of the Company (in full TL)	₺ 5.75	₺ 3.15	[1]	₺ 3.27	[1]
Diluted earnings per share for profit attributable to owners of the Company (in full TL)	₺ 5.75	₺ 3.15	[1]	₺ 3.27	[1]
Profit from continuing operations attributable to owners of the Company	₺ 10,584,322	₺ 6,038,066		₺ 6,416,709
Weighted average number of shares	2,182,106,193	2,183,106,193		2,183,106,193
Basic and diluted earnings per share for profit from continuing operations attributable to owners of the Company (in full TL	₺ 4.85	₺ 2.77	[1]	₺ 2.94	[1]
Diluted earnings per share for profit from continuing operations attributable to owners of the Company (in full TL)	₺ 4.85	₺ 2.77	[1]	₺ 2.94	[1]
Profit (loss) from discontinued operations	₺ 1,969,674	₺ 842,370	[1]	₺ 718,727	[1]
Weighted average number of shares	2,182,106,193	2,183,106,193		2,183,106,193
Basic earnings per share for profit from discontinued operations attributable to owners of the Company (in full TL)	₺ 0.90	₺ 0.39		₺ 0.33
Diluted earnings per share for profit from discontinued operations attributable to owners of the Company (in full TL)	₺ 0.90	₺ 0.39		₺ 0.33
[1]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

Other non-current liabilities -

Other non-current liabilities - Disclosure of Other Non-Current Liability (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other non-current liabilities
Liabilities to BeST investment agreement (*)	₺ 1,027,057	₺ 1,093,001
Consideration payable in relation to the acquisition of Boyut Enerji		5,396
Deferred revenue	86,411	8,194
Other non-current liabilities	₺ 1,113,468	₺ 1,106,591

Other non-current liabilities_2

Other non-current liabilities - Additional Information (Detail) - BeST ₺ in Thousands, $ in Thousands	Nov. 30, 2022 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 TRY (₺)	Dec. 09, 2022
Other Non-Current Liabilities
Percentage of ownership interest in entity acquired				20%
Obligation for development of telecommunications infrastructure	$ 100,000	$ 100,000	₺ 2,943,820
Development of telecommunications infrastructure (in years)	10 years
Percentage of net profit earned on which obligation is based	50%
Discount rate	14.99%

Loans and Borrowings - Summary

Loans and Borrowings - Summary of Borrowings (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Non-current liabilities
Unsecured bank loans	₺ 25,494,990	₺ 25,793,259
Secured bank loans	3,950,491	3,775,341
Lease liabilities	1,655,783	3,595,270
Debt securities issued	26,845,384	28,021,429
Total non-current liabilities	57,946,648	61,185,299
Current liabilities
Unsecured bank loans	19,569,422	21,207,113
Secured bank loans	773,762	1,393,368
Lease liabilities	771,805	1,438,923
Debt securities issued	5,022,572	3,512,682
Total current liabilities	₺ 26,137,561	₺ 27,552,086

Loans and Borrowings - Addition

Loans and Borrowings - Additional Information (Detail) ₺ in Thousands, € in Thousands, ¥ in Thousands, $ in Thousands

5 Months Ended

6 Months Ended

11 Months Ended

12 Months Ended

Dec. 27, 2023 CNY (¥)

Dec. 21, 2023 EUR (€)

Nov. 28, 2023 CNY (¥)

Oct. 27, 2023 EUR (€)

Oct. 25, 2023 EUR (€)

Sep. 07, 2023 USD ($)

Sep. 06, 2023 CNY (¥)

Aug. 25, 2023 EUR (€)

Aug. 11, 2023 TRY (₺)

Aug. 09, 2023 TRY (₺)

Aug. 01, 2023 TRY (₺)

Jun. 21, 2023 EUR (€)

May 29, 2023 EUR (€)

May 22, 2023 USD ($)

May 08, 2023 TRY (₺)

Feb. 24, 2023 USD ($)

Feb. 08, 2023 EUR (€)

May 31, 2023 TRY (₺)

Dec. 31, 2023 TRY (₺)

Dec. 31, 2023 TRY (₺)

Dec. 31, 2023 TRY (₺)

Dec. 31, 2022 TRY (₺)

Dec. 31, 2021 TRY (₺)

Dec. 31, 2023 EUR (€)

Dec. 21, 2023 TRY (₺)

Jun. 21, 2023 TRY (₺)

Apr. 28, 2023 TRY (₺)

Aug. 25, 2022 TRY (₺)

Loans and borrowings

Amount used

₺ 62,689,793

₺ 53,139,280

₺ 43,150,810

Debt securities issuance limit

₺ 8,000,000

Issuance of debt securities

₺ 700,000

₺ 530,000

₺ 500,000

₺ 330,000

Debt securities outstanding credit limit

₺ 5,939,680

₺ 5,939,680

5,939,680

Turkcell Odeme

Loans and borrowings

Issuance of sukuk

1,680,000

Sukuk outstanding credit limit

500,000

₺ 500,000

500,000

Turkcell Odeme | Minimum

Loans and borrowings

Sukuk term

3 months

Turkcell Odeme | Maximum

Loans and borrowings

Sukuk term

4 months

Turkcell Superonline | Sukuk 2022 [member]

Loans and borrowings

Sukuk issuance limit

₺ 1,000,000

Issuance of sukuk

₺ 600,000

₺ 400,000

Sukuk term

3 months

Turkcell Superonline | Sukuk June 2023 [member]

Loans and borrowings

Sukuk issuance limit

₺ 1,000,000

Issuance of sukuk

₺ 1,000,000

Turkcell Superonline | Sukuk June 2023 [member] | Minimum

Loans and borrowings

Sukuk term

3 months

Turkcell Superonline | Sukuk June 2023 [member] | Maximum

Loans and borrowings

Sukuk term

4 months

Turkcell Superonline | Sukuk December 2023 [member]

Loans and borrowings

Sukuk issuance limit

₺ 3,000,000

Sukuk outstanding credit limit

₺ 3,000,000

Turkcell Finansman

Loans and borrowings

Debt securities issuance limit

₺ 1,000,000

₺ 1,000,000

1,000,000

Issuance of debt securities

925,000

Debt securities outstanding credit limit

₺ 825,000

₺ 825,000

₺ 825,000

Turkcell Finansman | Minimum

Loans and borrowings

Debt securities term

91 days

Turkcell Finansman | Maximum

Loans and borrowings

Debt securities term

182 days

ING Bank N.V. and AB Svensk Exportkredit

Loans and borrowings

Amount used | $

$ 9,110

$ 25,889

$ 4,819

Borrowings, interest rate

1.53%

1.53%

1.53%

1.53%

China Development Bank [member] | CNY

Loans and borrowings

Amount used | ¥

¥ 36,000

¥ 47,600

¥ 42,073

Borrowings, interest rate

5.15%

5.15%

5.15%

5.15%

China Development Bank [member] | EUR

Loans and borrowings

Amount used | €

€ 40,675

€ 26,854

€ 36,603

€ 28,900

Borrowings, interest rate description

6M Euribor+2.29%

Borrowings, adjustment to variable interest rate

2.29%

2.29%

2.29%

2.29%

Borrowings, outstanding credit limit | €

€ 102,000

Bank of China

Loans and borrowings

Amount used | €

€ 6,498

€ 7,550

€ 9,838

Borrowings, interest rate description

3M Euribor+2.50%

Borrowings, adjustment to variable interest rate

2.50%

2.50%

2.50%

2.50%

Borrowings, outstanding credit limit | €

€ 6,100

Loans and Borrowings - Summar_2

Loans and Borrowings - Summary of Terms and Conditions of Outstanding Loans (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loans and Borrowings
Carrying amount	₺ 84,084,209	₺ 88,737,385
EUR | Floating interest rate
Loans and Borrowings
Nominal interest rate	2.10%	2.20%
Carrying amount	₺ 25,815,920	₺ 22,530,691
USD | Floating interest rate
Loans and Borrowings
Nominal interest rate	3.90%	3.20%
Carrying amount	₺ 5,334,924	₺ 7,637,455
Unsecured bank loans | EUR | Floating interest rate
Loans and Borrowings
Currency	EUR	EUR
Interest rate type	Floating	Floating
Nominal interest rate basis	Euribor+2.0%-Euribor+4.0%	Euribor+2.0%-Euribor+2.3%
Carrying amount	₺ 25,815,920	₺ 22,530,691
Unsecured bank loans | EUR | Floating interest rate | Minimum
Loans and Borrowings
Payment period	2024	2023
Unsecured bank loans | EUR | Floating interest rate | Maximum
Loans and Borrowings
Payment period	2028	2028
Unsecured bank loans | EUR | EURIBOR [member] | Minimum
Loans and Borrowings
Borrowings, adjustment to variable interest rate	2%	2%
Unsecured bank loans | EUR | EURIBOR [member] | Maximum
Loans and Borrowings
Borrowings, adjustment to variable interest rate	4%	2.30%
Unsecured bank loans | EUR | Fixed rate instruments [member]
Loans and Borrowings
Currency	EUR
Interest rate type	Fixed
Nominal interest rate	6%
Payment period	2024
Carrying amount	₺ 345,431
Unsecured bank loans | USD | Floating interest rate
Loans and Borrowings
Currency	USD	USD
Interest rate type	Floating	Floating
Nominal interest rate basis	Sofr 2.2%	Libor+1.7%-Libor+2.2%
Carrying amount	₺ 4,483,145	₺ 6,561,767
Unsecured bank loans | USD | Floating interest rate | Minimum
Loans and Borrowings
Payment period	2024	2023
Unsecured bank loans | USD | Floating interest rate | Maximum
Loans and Borrowings
Payment period	2028	2026
Unsecured bank loans | USD | SOFR [member]
Loans and Borrowings
Borrowings, adjustment to variable interest rate	2.20%
Unsecured bank loans | USD | LIBOR [member] | Minimum
Loans and Borrowings
Borrowings, adjustment to variable interest rate		1.70%
Unsecured bank loans | USD | LIBOR [member] | Maximum
Loans and Borrowings
Borrowings, adjustment to variable interest rate		2.20%
Unsecured bank loans | USD | Fixed rate instruments [member]
Loans and Borrowings
Currency	USD	USD
Interest rate type	Fixed	Fixed
Nominal interest rate	2.60%	2.60%
Carrying amount	₺ 200,371	₺ 283,053
Unsecured bank loans | USD | Fixed rate instruments [member] | Minimum
Loans and Borrowings
Payment period	2024	2023
Unsecured bank loans | USD | Fixed rate instruments [member] | Maximum
Loans and Borrowings
Payment period	2026	2026
Unsecured bank loans | TL | Fixed rate instruments [member]
Loans and Borrowings
Currency	TL	TL
Interest rate type	Fixed	Fixed
Payment period		2023
Carrying amount	₺ 11,942,103	₺ 12,822,981
Unsecured bank loans | TL | Fixed rate instruments [member] | Minimum
Loans and Borrowings
Nominal interest rate	11.50%	12.40%
Payment period	2024
Unsecured bank loans | TL | Fixed rate instruments [member] | Maximum
Loans and Borrowings
Nominal interest rate	58.90%	38%
Payment period	2025
Unsecured bank loans | UAH | Fixed rate instruments [member]
Loans and Borrowings
Currency		UAH
Interest rate type		Fixed
Carrying amount		₺ 2,354,892
Unsecured bank loans | UAH | Fixed rate instruments [member] | Minimum
Loans and Borrowings
Nominal interest rate		10%
Payment period		2023
Unsecured bank loans | UAH | Fixed rate instruments [member] | Maximum
Loans and Borrowings
Nominal interest rate		21%
Payment period		2024
Unsecured bank loans | CNY | Fixed rate instruments [member]
Loans and Borrowings
Currency	CNY	CNY
Interest rate type	Fixed	Fixed
Carrying amount	₺ 2,261,585	₺ 2,446,988
Unsecured bank loans | CNY | Fixed rate instruments [member] | Minimum
Loans and Borrowings
Nominal interest rate	5.20%	3.70%
Payment period	2024	2023
Unsecured bank loans | CNY | Fixed rate instruments [member] | Maximum
Loans and Borrowings
Nominal interest rate	5.50%	5.50%
Payment period	2028	2028
Unsecured bank loans | BYN | Fixed rate instruments [member]
Loans and Borrowings
Currency	BYR
Interest rate type	Fixed
Nominal interest rate	14%
Payment period	2024
Carrying amount	₺ 15,857
Secured bank loans | USD | Floating interest rate
Loans and Borrowings
Currency	USD	USD
Interest rate type	Floating	Floating
Nominal interest rate basis	Sofr+0.6% & Libor+1.6%	Libor+0.6% - Libor+1.6%
Carrying amount	₺ 851,779	₺ 1,075,688
Secured bank loans | USD | Floating interest rate | Minimum
Loans and Borrowings
Payment period	2024	2023
Secured bank loans | USD | Floating interest rate | Maximum
Loans and Borrowings
Payment period	2028	2028
Secured bank loans | USD | SOFR [member]
Loans and Borrowings
Borrowings, adjustment to variable interest rate	0.60%
Secured bank loans | USD | LIBOR [member]
Loans and Borrowings
Borrowings, adjustment to variable interest rate	1.60%
Secured bank loans | USD | LIBOR [member] | Minimum
Loans and Borrowings
Borrowings, adjustment to variable interest rate		0.60%
Secured bank loans | USD | LIBOR [member] | Maximum
Loans and Borrowings
Borrowings, adjustment to variable interest rate		1.60%
Secured bank loans | USD | Fixed rate instruments [member]
Loans and Borrowings
Currency	USD	USD
Interest rate type	Fixed	Fixed
Carrying amount	₺ 3,872,474	₺ 3,491,611
Secured bank loans | USD | Fixed rate instruments [member] | Minimum
Loans and Borrowings
Nominal interest rate	1.50%	1.50%
Payment period	2024	2023
Secured bank loans | USD | Fixed rate instruments [member] | Maximum
Loans and Borrowings
Nominal interest rate	3.80%	3.80%
Payment period	2033	2032
Secured bank loans | UAH | Fixed rate instruments [member]
Loans and Borrowings
Currency		UAH
Interest rate type		Fixed
Payment period		2023
Carrying amount		₺ 601,410
Secured bank loans | UAH | Fixed rate instruments [member] | Minimum
Loans and Borrowings
Nominal interest rate		16.40%
Secured bank loans | UAH | Fixed rate instruments [member] | Maximum
Loans and Borrowings
Nominal interest rate		19.50%
Debt securities issued | USD | Fixed rate instruments [member]
Loans and Borrowings
Currency	USD	USD
Interest rate type	Fixed	Fixed
Nominal interest rate	5.80%	5.80%
Carrying amount	₺ 28,430,710	₺ 29,680,889
Debt securities issued | USD | Fixed rate instruments [member] | Minimum
Loans and Borrowings
Payment period	2024	2023
Debt securities issued | USD | Fixed rate instruments [member] | Maximum
Loans and Borrowings
Payment period	2028	2028
Debt securities issued | TL | Fixed rate instruments [member]
Loans and Borrowings
Currency	TL	TL
Interest rate type	Fixed	Fixed
Payment period	2024	2023
Carrying amount	₺ 3,437,246	₺ 1,853,222
Debt securities issued | TL | Fixed rate instruments [member] | Minimum
Loans and Borrowings
Nominal interest rate	29.50%	20.30%
Debt securities issued | TL | Fixed rate instruments [member] | Maximum
Loans and Borrowings
Nominal interest rate	45%	25.50%
Lease liabilities | EUR | Fixed rate instruments [member]
Loans and Borrowings
Currency	EUR	EUR
Interest rate type	Fixed	Fixed
Carrying amount	₺ 407,907	₺ 510,252
Lease liabilities | EUR | Fixed rate instruments [member] | Minimum
Loans and Borrowings
Nominal interest rate	1%	1%
Payment period	2024	2023
Lease liabilities | EUR | Fixed rate instruments [member] | Maximum
Loans and Borrowings
Nominal interest rate	11%	10.30%
Payment period	2034	2034
Lease liabilities | USD | Fixed rate instruments [member]
Loans and Borrowings
Currency	USD	USD
Interest rate type	Fixed	Fixed
Carrying amount	₺ 34,326	₺ 132,054
Lease liabilities | USD | Fixed rate instruments [member] | Minimum
Loans and Borrowings
Nominal interest rate	3.90%	3.90%
Payment period	2024	2023
Lease liabilities | USD | Fixed rate instruments [member] | Maximum
Loans and Borrowings
Nominal interest rate	11.60%	11.50%
Payment period	2052	2052
Lease liabilities | TL | Fixed rate instruments [member]
Loans and Borrowings
Currency	TL	TL
Interest rate type	Fixed	Fixed
Carrying amount	₺ 1,569,795	₺ 1,989,791
Lease liabilities | TL | Fixed rate instruments [member] | Minimum
Loans and Borrowings
Nominal interest rate	9.80%	9.80%
Payment period	2024	2023
Lease liabilities | TL | Fixed rate instruments [member] | Maximum
Loans and Borrowings
Nominal interest rate	45%	45%
Payment period	2057	2048
Lease liabilities | UAH | Fixed rate instruments [member]
Loans and Borrowings
Currency		UAH
Interest rate type		Fixed
Carrying amount		₺ 1,892,521
Lease liabilities | UAH | Fixed rate instruments [member] | Minimum
Loans and Borrowings
Nominal interest rate		7.60%
Payment period		2023
Lease liabilities | UAH | Fixed rate instruments [member] | Maximum
Loans and Borrowings
Nominal interest rate		47.70%
Payment period		2071
Lease liabilities | BYN | Fixed rate instruments [member]
Loans and Borrowings
Currency	BYN	BYN
Interest rate type	Fixed	Fixed
Carrying amount	₺ 415,560	₺ 509,575
Lease liabilities | BYN | Fixed rate instruments [member] | Minimum
Loans and Borrowings
Nominal interest rate	10.80%	11.50%
Payment period	2024	2023
Lease liabilities | BYN | Fixed rate instruments [member] | Maximum
Loans and Borrowings
Nominal interest rate	20%	20%
Payment period	2037	2037

Employee Benefits - Summary of

Employee Benefits - Summary of Employee Benefits Provision (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Classes of employee benefits expense [abstract]
Defined benefit plans provision	₺ 1,684,487	₺ 2,621,135	₺ 1,391,572
Unused vacation provision	367,838	328,351
Total	₺ 2,052,325	₺ 2,949,486

Employee Benefits - Summary o_2

Employee Benefits - Summary of Movement in Reserve for Employee Termination Benefits (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of defined benefit plans [abstract]
Defined benefit plans provision at beginning of period	₺ 2,621,135	₺ 1,391,572
Service cost	352,454	164,086
Past service cost	3,821	3,574
Remeasurements	149,757	1,824,873
Interest expense	162,917	185,615
Benefit payments	(564,023)	(111,268)
Inflation adjustment	(1,041,575)	(837,317)
Defined benefit plans provision at end of period	₺ 1,684,487	₺ 2,621,135

Employee Benefits - Summary o_3

Employee Benefits - Summary of Sensitivity of Provision for Employee Termination Benefits to Changes in the Significant Actuarial Assumptions (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Interest rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of reasonably possible increase in actuarial assumption	1%	1%
Percentage of reasonably possible decrease in actuarial assumption	1%	1%
Impact on provision for increase in assumption, percentage	(14.10%)	(13.40%)
Impact on provision for decrease in assumption, percentage	17%	16.30%
Impact on provision for increase in assumption	₺ (237,007)	₺ (403,655)
Impact on provision for decrease in assumption	₺ 286,194	₺ 498,016
Inflation rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of reasonably possible increase in actuarial assumption	1%	1%
Percentage of reasonably possible decrease in actuarial assumption	1%	1%
Impact on provision for increase in assumption, percentage	17.20%	16.50%
Impact on provision for decrease in assumption, percentage	(14.40%)	(13.80%)
Impact on provision for increase in assumption	₺ 290,406	₺ 495,395
Impact on provision for decrease in assumption	₺ (243,240)	₺ (408,897)

Employee Benefits - Additional

Employee Benefits - Additional Information (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Classes of employee benefits expense [abstract]
Defined contribution retirement plan	₺ 75,500	₺ 105,964	₺ 109,411
Expense from share-based payments	₺ 201,136	₺ 0

Deferred Revenue - Additional I

Deferred Revenue - Additional Information (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred revenues [Abstract]
Deferred revenue	₺ 248,003	₺ 214,040

Contract Liabilities - Summary

Contract Liabilities - Summary of Current and Non-current Contract Liabilities (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Contract liabilities [abstract]
Long-term contract liabilities	₺ 1,193,665	₺ 1,248,479
Short-term contract liabilities	1,312,519	1,401,669
Total	2,506,184	2,650,148
Revenue related to liabilities carried forward	₺ 1,401,669	₺ 1,507,988

Contract Liabilities - Summar_2

Contract Liabilities - Summary of Unsatisfied Performance Obligation of Contract Liabilities (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of performance obligations [line items]
Unsatisfied performance obligation	₺ 3,034,616	₺ 4,439,044
Not later than one year [member]
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts	52%
Later than one year [member]
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts	48%
Telecommunications service [member]
Disclosure of performance obligations [line items]
Unsatisfied performance obligation	₺ 2,100,700	3,039,176
Equipment revenues [member]
Disclosure of performance obligations [line items]
Unsatisfied performance obligation	₺ 933,916	₺ 1,399,868

Provisions - Summary of Non-Cur

Provisions - Summary of Non-Current Provisions (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of other provisions [line items]
Beginning balance for the period	₺ 1,596,203
Ending balance for the period	1,379,435	₺ 1,596,203
Non-current provision
Disclosure of other provisions [line items]
Beginning balance for the period	1,596,203	1,666,788
Provisions recognized	197,139	107,915
Payments	(22,631)	(11,732)
Unwinding of discount	110,868	133,295
Transfers to current provisions	(46,026)	(34,320)
Remeasurements	272,955	401,443
Effect of changes in exchange rates	204,532	42,431
Transfers to asset held for sale	(204,056)
Inflation adjustment	(729,549)	(709,617)
Ending balance for the period	1,379,435	1,596,203
Non-current provision | Legal [member]
Disclosure of other provisions [line items]
Beginning balance for the period	78,585	53,219
Provisions recognized	124,582	88,180
Transfers to current provisions	(46,026)	(34,320)
Inflation adjustment	(46,544)	(28,494)
Ending balance for the period	110,597	78,585
Non-current provision | Obligations for dismantling, removing and site restoration [member]
Disclosure of other provisions [line items]
Beginning balance for the period	1,517,618	1,613,569
Provisions recognized	72,557	19,735
Payments	(22,631)	(11,732)
Unwinding of discount	110,868	133,295
Remeasurements	272,955	401,443
Effect of changes in exchange rates	204,532	42,431
Transfers to asset held for sale	(204,056)
Inflation adjustment	(683,005)	(681,123)
Ending balance for the period	₺ 1,268,838	₺ 1,517,618

Provisions - Summary of Current

Provisions - Summary of Current Provisions (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of other provisions [line items]
Beginning balance for the period	₺ 1,242,279
Ending balance for the period	1,975,543	₺ 1,242,279
Current provision
Disclosure of other provisions [line items]
Beginning balance for the period	1,242,279	1,552,741
Provisions recognized	3,169,088
Provisions recognized / reversals		1,767,056
Payments	(1,505,969)	(1,458,993)
Transfers from non-current provisions	46,026	34,320
Transfers to asset held for sale	(185,455)
Effect of changes in exchange rates	38,365	3,995
Inflation adjustment	(828,791)	(656,840)
Ending balance for the period	1,975,543	1,242,279
Current provision | Legal [member]
Disclosure of other provisions [line items]
Beginning balance for the period	52,515	181,407
Provisions recognized	512,039
Provisions recognized / reversals		(173)
Payments	(23,591)	(101,687)
Transfers from non-current provisions	46,026	34,320
Transfers to asset held for sale	(10,015)
Effect of changes in exchange rates	91
Inflation adjustment	(127,135)	(61,352)
Ending balance for the period	449,930	52,515
Current provision | Bonus [member]
Disclosure of other provisions [line items]
Beginning balance for the period	1,189,764	1,371,334
Provisions recognized	2,657,049
Provisions recognized / reversals		1,767,229
Payments	(1,482,378)	(1,357,306)
Transfers to asset held for sale	(175,440)
Effect of changes in exchange rates	38,274	3,995
Inflation adjustment	(701,656)	(595,488)
Ending balance for the period	₺ 1,525,613	₺ 1,189,764

Trade and Other Payables - Summ

Trade and Other Payables - Summary of Trade and Other Payable (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Trade and other payables [abstract]
Payables to suppliers	₺ 12,675,253	₺ 11,366,718
Taxes payable	2,730,809	2,649,751
Accrued treasury share, universal service fund contribution and contributions to the ICTA's expenses	1,760,603	1,625,498
Accrued selling and marketing expenses	166,799	317,188
Payables related with donation	1,750,000
Others	1,522,759	1,059,284
Trade and other payables	₺ 20,606,223	₺ 17,018,439

Derivative Financial Instrume_3

Derivative Financial Instruments - Summary of Fair Value of Derivative Financial Instruments (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Derivative financial instruments [abstract]
Derivative financial assets, Held for trading	₺ 607,509	₺ 1,308,954
Derivative financial assets, Derivatives used for hedge accounting	1,305,395	1,977,016
Derivative financial assets	1,912,904	3,285,970
Derivative financial liabilities, Held for trading	313,805	215,974
Derivative financial liabilities, Derivatives used for hedge accounting	48,609	35,314
Derivative financial liabilities	₺ 362,414	₺ 251,288

Derivative Financial Instrume_4

Derivative Financial Instruments - Summary of Financial Assets and Financial Liabilities Measured and Recognised at Fair Value (Detail) ₺ in Thousands, € in Thousands, ¥ in Thousands, $ in Thousands			12 Months Ended
	Dec. 31, 2023 EUR (€)	Dec. 31, 2022 EUR (€)	Dec. 31, 2023 TRY (₺)	Dec. 31, 2022 TRY (₺)	Dec. 31, 2023 TRY (₺)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 CNY (¥)	Dec. 31, 2022 TRY (₺)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)
Disclosure of financial assets and liabilities measured at fair value [line items]
Net derivative financial assets (liabilities) used for hedge accounting					₺ 1,256,786			₺ 1,941,702
Net derivative financial assets (liabilities) used for trading					293,704			1,092,980
Participating cross currency swap contracts [member] | EUR
Disclosure of financial assets and liabilities measured at fair value [line items]
Net derivative financial assets (liabilities) used for trading, notional | €	€ 40,060	€ 53,380
Net derivative financial assets (liabilities) used for trading					251,073			418,589
Maturity, trading	April 2026	April 2026
Participating cross currency swap contracts [member] | USD
Disclosure of financial assets and liabilities measured at fair value [line items]
Net derivative financial assets (liabilities) used for hedge accounting, notional | $						$ 124,186			$ 165,478
Net derivative financial assets (liabilities) used for hedge accounting					566,902			924,346
Maturity date, Derivatives used for hedging	April 2026
Hedge ratio, Derivatives used for hedging			1	1
Change in intrinsic value of outstanding hedging instruments			₺ (672)	₺ 16,578
Net derivative financial assets (liabilities) used for trading, notional | $						18,000			27,000
Net derivative financial assets (liabilities) used for trading					72,504			123,664
Maturity, trading	November 2025	November 2025
Participating cross currency swap contracts one [member] | EUR
Disclosure of financial assets and liabilities measured at fair value [line items]
Net derivative financial assets (liabilities) used for hedge accounting, notional | €	€ 167,000	€ 233,600
Net derivative financial assets (liabilities) used for hedge accounting					259,289			334,517
Maturity date, Derivatives used for hedging	October 2025
Hedge ratio, Derivatives used for hedging			1	1
Change in intrinsic value of outstanding hedging instruments			₺ (4,216)	₺ (12,009)
Participating cross currency swap contracts two [member] | EUR
Disclosure of financial assets and liabilities measured at fair value [line items]
Net derivative financial assets (liabilities) used for hedge accounting, notional | €	€ 38,057	€ 50,711
Net derivative financial assets (liabilities) used for hedge accounting					24,514			88,338
Maturity date, Derivatives used for hedging	April 2026
Hedge ratio, Derivatives used for hedging			1	1
Change in intrinsic value of outstanding hedging instruments			₺ (192)	₺ (288)
Cross currency swap contracts [member] | USD
Disclosure of financial assets and liabilities measured at fair value [line items]
Net derivative financial assets (liabilities) used for trading, notional | $						8,000			18,858
Net derivative financial assets (liabilities) used for trading					185,107			400,871
Maturity, trading	November 2025	March 2023 - November 2025
Cross currency swap contracts [member] | CNY
Disclosure of financial assets and liabilities measured at fair value [line items]
Net derivative financial assets (liabilities) used for hedge accounting, notional | ¥							¥ 81,162			¥ 108,148
Net derivative financial assets (liabilities) used for hedge accounting					309,793			423,372
Maturity date, Derivatives used for hedging	April 2026
Hedge ratio, Derivatives used for hedging			1	1
Change in intrinsic value of outstanding hedging instruments			₺ 132,184	₺ 121,601
Net derivative financial assets (liabilities) used for trading, notional | ¥							¥ 19,425			25,883
Net derivative financial assets (liabilities) used for trading					71,036			94,715
Maturity, trading	April 2026	April 2026
Interest rate swap contract [member] | USD
Disclosure of financial assets and liabilities measured at fair value [line items]
Net derivative financial assets (liabilities) used for hedge accounting, notional | $						90,135			120,105
Net derivative financial assets (liabilities) used for hedge accounting					96,288			171,129
Maturity date, Derivatives used for hedging	April 2026
Hedge ratio, Derivatives used for hedging			1	1
Net derivative financial assets (liabilities) used for trading, notional | $						64,655			53,380
Net derivative financial assets (liabilities) used for trading					23,711			(1,303)
Maturity, trading	April 2026	April 2026
Interest rate swap contract [member] | TL
Disclosure of financial assets and liabilities measured at fair value [line items]
Net derivative financial assets (liabilities) used for trading, notional					600,000
Net derivative financial assets (liabilities) used for trading					(17,861)
Maturity, trading	October 2026	-
FX swap contract | USD
Disclosure of financial assets and liabilities measured at fair value [line items]
Net derivative financial assets (liabilities) used for trading, notional | $						353,972			357,451
Net derivative financial assets (liabilities) used for trading					(148,612)			(6,558)
Maturity, trading	February 2024	January 2023
FX swap contract | CNY
Disclosure of financial assets and liabilities measured at fair value [line items]
Net derivative financial assets (liabilities) used for trading, notional | ¥										¥ 148,422
Net derivative financial assets (liabilities) used for trading								3,071
Maturity, trading	-	January 2023
Currency forward contracts | EUR
Disclosure of financial assets and liabilities measured at fair value [line items]
Net derivative financial assets (liabilities) used for trading, notional | €	€ 10,000	€ 26,900
Net derivative financial assets (liabilities) used for trading					(19,906)			47,288
Maturity, trading	January 2024	February 2023 - April 2023
Currency forward contracts | USD
Disclosure of financial assets and liabilities measured at fair value [line items]
Net derivative financial assets (liabilities) used for trading, notional | $						$ 334,900			$ 377,435
Net derivative financial assets (liabilities) used for trading					₺ (123,348)			₺ 12,643
Maturity, trading	March 2024	January 2022 - March 2022

Derivative Financial Instrume_5

Derivative Financial Instruments - Summary of Fair Value of Financial Assets and Financial Liabilities (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Non-recurring fair value measurement [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets carried at fair value	₺ 0
Financial liabilities carried at fair value	₺ 0
Level 2 | Participating cross currency swap contracts [member]
Disclosure of detailed information about financial instruments [line items]
Valuation Techniques	Pricing models based on discounted cash present value of the estimated future cash flows based on observable yield curves and end period FX rates
Increase (decrease) in fair value if mid prices used	₺ 0	₺ (15,892)
Level 2 | FX swap, currency, interest swap and option contracts [member]
Disclosure of detailed information about financial instruments [line items]
Valuation Techniques	Present value of the estimated future cash flows based on observable yield curves and end period FX rates
Level 2 | Currency forward contracts
Disclosure of detailed information about financial instruments [line items]
Valuation Techniques	Forward exchange rates at the balance sheet date

Derivative Financial Instrume_6

Derivative Financial Instruments - Summary of Cross Currency Swap Contracts (Detail) - Participating cross currency swap contracts [member] - Level 3 - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [line items]
Opening balance	₺ 1,889,454	₺ 2,839,699
Cash flow effect	(2,206,436)	(2,203,493)
Gains recognized in profit or loss	2,275,339	2,362,553
Inflation adjustments	(784,075)	(1,109,305)
Transferred to Level 2	₺ (1,174,282)
Ending balance		₺ 1,889,454

Derivative Financial Instrume_7

Derivative Financial Instruments - Cash Flow Sensitivity (Detail) ₺ in Thousands	Dec. 31, 2023 TRY (₺)	Dec. 31, 2022 TRY (₺)
Cash flow sensitivity analysis for variable rate instruments [line items]
Change in interest rate for sensitivity analysis	0.0100
Change in foreign exchange for sensitivity analysis	10%
Interest rate risk and currency risk [member] | Derivative financial instruments
Cash flow sensitivity analysis for variable rate instruments [line items]
Increase (decrease) in profit (loss) due to potential increase in interest rate	₺ 86,595	₺ 44,701
Increase (decrease) in profit (loss) due to potential decrease in interest rate	141,897	348,119
Increase (decrease) in equity due to potential increase in interest rate	548,159	1,639,960
Increase (decrease) in equity due to potential decrease in interest rate	563,736	1,636,734
Interest rate risk and currency risk [member] | Participating cross currency swap contracts [member]
Cash flow sensitivity analysis for variable rate instruments [line items]
Increase (decrease) in profit (loss) due to potential increase in interest rate	(51,444)	(61,841)
Increase (decrease) in profit (loss) due to potential decrease in interest rate	12,874	(41,299)
Increase (decrease) in equity due to potential increase in interest rate	555,829	1,245,373
Increase (decrease) in equity due to potential decrease in interest rate	572,421	1,297,102
Interest rate risk and currency risk [member] | Cross currency swap contracts [member]
Cash flow sensitivity analysis for variable rate instruments [line items]
Increase (decrease) in profit (loss) due to potential increase in interest rate	138,039	106,742
Increase (decrease) in profit (loss) due to potential decrease in interest rate	129,023	389,418
Increase (decrease) in equity due to potential increase in interest rate	(7,670)	389,587
Increase (decrease) in equity due to potential decrease in interest rate	₺ (8,685)	₺ 339,632

Derivative Financial Instrume_8

Derivative Financial Instruments - Additional Information (Detail) ₺ in Thousands, € in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 TRY (₺)	Dec. 31, 2023 EUR (€)	Dec. 31, 2022 TRY (₺)	Dec. 31, 2021 TRY (₺)	Dec. 31, 2023 EUR (€)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 EUR (€)	Jun. 25, 2019 EUR (€)	Aug. 09, 2018 EUR (€)
Disclosure of detailed information about financial instruments [line items]
Short-term derivative assets	₺ 2,044,765		₺ 3,348,871
Interest expense accrual included in current derivative financial instruments assets	131,860		62,901
Short-term derivative liabilities	354,370		248,682
Interest expense accrual included in current derivative financial instruments liabilities	8,044		2,606
Hedges of net investments in foreign operations	(1,161,222)		(80,795)	₺ (3,042,919)
Hedges of net investment in foreign operations [member]
Disclosure of detailed information about financial instruments [line items]
Hedges of net investments in foreign operations	(1,161,222)		(80,795)
Participating cross currency swap contracts [member]
Disclosure of detailed information about financial instruments [line items]
Participating cross currency swaps with guarantees | €					€ 191,036		€ 269,624
Guarantees included in current derivative financial instruments assets used for hedging	998,716		1,967,883
Assets subject to offsetting | €								€ 24,036	€ 167,000
Threshold market value change | €		€ 1,000
Threshold amount for transfer | €		10,000
Transfer amount as collateral to the company		340,544	11,092,846
Transfer amount as collateral to the bank		€ 309,884	10,094,130
Offset amount	998,716		1,967,883
Derivative financial assets without offsetting	2,870,371		5,062,399
Derivative financial liabilities without offsetting	181,260		5,674
Borrowings without offsetting	₺ 30,371,295		₺ 29,519,970
Bank loans | Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Notional amount | $						$ 10,097
Bank loans | Hedges of net investment in foreign operations [member]
Disclosure of detailed information about financial instruments [line items]
Notional amount | €					320,008
Lease liabilities | Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Notional amount | €					€ 9,882

Financial Instruments - Disclos

Financial Instruments - Disclosure of Credit Risk (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [line items]
Maximum exposure to credit risk	₺ 83,395,229	₺ 78,868,904
Trade receivables
Disclosure of detailed information about financial instruments [line items]
Maximum exposure to credit risk	11,251,507	11,474,491
Contract assets
Disclosure of detailed information about financial instruments [line items]
Maximum exposure to credit risk	3,293,020	3,222,952
Receivables from financial services
Disclosure of detailed information about financial instruments [line items]
Maximum exposure to credit risk	6,435,662	5,869,089
Cash and cash equivalents
Disclosure of detailed information about financial instruments [line items]
Maximum exposure to credit risk	49,978,381	42,775,569
Derivative financial instruments
Disclosure of detailed information about financial instruments [line items]
Maximum exposure to credit risk	2,044,765	3,348,871
Other current & non-current assets
Disclosure of detailed information about financial instruments [line items]
Maximum exposure to credit risk	703,180	694,136
Financial assets at amortized cost
Disclosure of detailed information about financial instruments [line items]
Maximum exposure to credit risk		1,233,597
Financial assets at fair value through profit or loss
Disclosure of detailed information about financial instruments [line items]
Maximum exposure to credit risk	9,411,318	7,074,565
Financial assets at fair value through other comprehensive income
Disclosure of detailed information about financial instruments [line items]
Maximum exposure to credit risk	106,023	3,049,667
Due from related parties
Disclosure of detailed information about financial instruments [line items]
Maximum exposure to credit risk	₺ 171,373	₺ 125,967

Financial Instruments - Summary

Financial Instruments - Summary of Maximum Exposure to Credit Risk for Trade and Subscriber Receivables, Other Assets and Cash and Cash Equivalent Arising from Sales Transactions Including those Classified as Due from Related Parties (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Gross Carrying Amount | Other assets
Disclosure of provision matrix [line items]
Financial assets	₺ 74,271,772	₺ 70,867,716
Gross Carrying Amount | Other assets | Not Due
Disclosure of provision matrix [line items]
Financial assets	71,631,176	67,227,170
Gross Carrying Amount | Other assets | Less Than 30 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	834,801	620,561
Gross Carrying Amount | Other assets | Less Than 60 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	194,114	293,019
Gross Carrying Amount | Other assets | Less Than 90 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	129,960	141,299
Gross Carrying Amount | Other assets | Less Than 120 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	94,004	119,245
Gross Carrying Amount | Other assets | Less Than 150 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	74,345	154,017
Gross Carrying Amount | Other assets | Less Than 3 years Past Due
Disclosure of provision matrix [line items]
Financial assets	859,148	1,358,963
Gross Carrying Amount | Other assets | Less Than 4 years Past Due
Disclosure of provision matrix [line items]
Financial assets	293,438	572,029
Gross Carrying Amount | Other assets | Less Than 5 years Past Due
Disclosure of provision matrix [line items]
Financial assets	160,786	381,413
Gross Carrying Amount | Derivative financial instruments, financial assets, other assets and cash and cash equivalent
Disclosure of provision matrix [line items]
Financial assets	58,761,624
Gross Carrying Amount | Derivative financial instruments, financial assets, other assets and cash and cash equivalent | Not Due
Disclosure of provision matrix [line items]
Financial assets	58,617,700
Gross Carrying Amount | Derivative financial instruments, financial assets, other assets and cash and cash equivalent | Overdue
Disclosure of provision matrix [line items]
Financial assets	143,924
Gross Carrying Amount | Contract assets
Disclosure of provision matrix [line items]
Financial assets	3,296,409	3,235,056
Gross Carrying Amount | Contract assets | Not Due
Disclosure of provision matrix [line items]
Financial assets	3,296,409	3,235,056
Gross Carrying Amount | Other assets from financial services
Disclosure of provision matrix [line items]
Financial assets	6,582,614	6,017,248
Gross Carrying Amount | Other assets from financial services | Not Due
Disclosure of provision matrix [line items]
Financial assets	5,869,236	5,478,565
Gross Carrying Amount | Other assets from financial services | Less Than 30 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	451,234	297,465
Gross Carrying Amount | Other assets from financial services | Less Than 60 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	83,488	52,668
Gross Carrying Amount | Other assets from financial services | Less Than 90 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	21,403	20,849
Gross Carrying Amount | Other assets from financial services | Less Than 120 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	26,123	28,344
Gross Carrying Amount | Other assets from financial services | Less Than 150 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	9,133	11,305
Gross Carrying Amount | Other assets from financial services | Less Than 3 years Past Due
Disclosure of provision matrix [line items]
Financial assets	113,693	115,498
Gross Carrying Amount | Other assets from financial services | Less Than 4 years Past Due
Disclosure of provision matrix [line items]
Financial assets	2,070	3,627
Gross Carrying Amount | Other assets from financial services | Less Than 5 years Past Due
Disclosure of provision matrix [line items]
Financial assets	6,234	8,927
Loss Allowance | Other assets
Disclosure of provision matrix [line items]
Financial assets	(605,225)	(1,090,853)	₺ (1,725,936)
Loss Allowance | Other assets | Not Due
Disclosure of provision matrix [line items]
Financial assets	(79,942)	(217,408)
Loss Allowance | Other assets | Less Than 30 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	(14,424)	(9,277)
Loss Allowance | Other assets | Less Than 60 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	(8,940)	(9,028)
Loss Allowance | Other assets | Less Than 90 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	(6,611)	(7,846)
Loss Allowance | Other assets | Less Than 120 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	(6,789)	(9,679)
Loss Allowance | Other assets | Less Than 150 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	(7,294)	(12,671)
Loss Allowance | Other assets | Less Than 3 years Past Due
Disclosure of provision matrix [line items]
Financial assets	(184,182)	(320,263)
Loss Allowance | Other assets | Less Than 4 years Past Due
Disclosure of provision matrix [line items]
Financial assets	(208,805)	(316,400)
Loss Allowance | Other assets | Less Than 5 years Past Due
Disclosure of provision matrix [line items]
Financial assets	(88,238)	(188,281)
Loss Allowance | Derivative financial instruments, financial assets, other assets and cash and cash equivalent | Not Due
Disclosure of provision matrix [line items]
Financial assets	(34,610)
Loss Allowance | Contract assets
Disclosure of provision matrix [line items]
Financial assets	(3,389)	(12,104)	(16,893)
Loss Allowance | Contract assets | Not Due
Disclosure of provision matrix [line items]
Financial assets	(3,389)	(12,104)
Loss Allowance | Other assets from financial services
Disclosure of provision matrix [line items]
Financial assets	(146,952)	(148,159)	₺ (249,272)
Loss Allowance | Other assets from financial services | Not Due
Disclosure of provision matrix [line items]
Financial assets	(33,483)	(33,009)
Loss Allowance | Other assets from financial services | Less Than 30 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	(3,480)	(2,969)
Loss Allowance | Other assets from financial services | Less Than 60 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	(1,290)	(603)
Loss Allowance | Other assets from financial services | Less Than 90 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	(1,491)	(323)
Loss Allowance | Other assets from financial services | Less Than 120 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	(10,315)	(11,610)
Loss Allowance | Other assets from financial services | Less Than 150 Days Past Due
Disclosure of provision matrix [line items]
Financial assets	(4,721)	(5,938)
Loss Allowance | Other assets from financial services | Less Than 3 years Past Due
Disclosure of provision matrix [line items]
Financial assets	(83,877)	(81,167)
Loss Allowance | Other assets from financial services | Less Than 4 years Past Due
Disclosure of provision matrix [line items]
Financial assets	(2,063)	(3,612)
Loss Allowance | Other assets from financial services | Less Than 5 years Past Due
Disclosure of provision matrix [line items]
Financial assets	₺ (6,232)	₺ (8,928)

Financial Instruments - Summa_2

Financial Instruments - Summary of Movements in Provision for Impairment of Receivables from Financial Services, Trade Receivables and Due from Related Parties (Detail) - Loss Allowance - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Contract assets
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Opening balance	₺ 12,104	₺ 16,893
Provision for impairment recognized during the year	4,942	2,123
Inflation adjustment	(13,657)	(6,912)
Closing balance	3,389	12,104
Other assets
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Opening balance	1,090,853	1,725,936
Provision for impairment recognized during the year	1,194,467	1,006,101
Amounts collected	(291,843)	(383,034)
Receivables written off during the year as uncollectible	(952,307)	(654,365)
Assets held for sale	(89,251)
Effect of changes in exchange rates	72,226	40,674
Inflation adjustment	(418,920)	(644,459)
Closing balance	605,225	1,090,853
Other assets from financial services
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Opening balance	148,159	249,272
Provision for impairment recognized during the year	161,574	169,873
Amounts collected	(83,591)	(113,112)
Receivables transferred with receivables transfer contract	(6,755)	(60,942)
Inflation adjustment	(72,435)	(96,932)
Closing balance	₺ 146,952	₺ 148,159

Financial Instruments - Summa_3

Financial Instruments - Summary of Analysis of Group's Financial Liabilities into Relevant Maturity Groupings Based on Contractual Maturities (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt securities
Disclosure of Risks [line items]
Financial liabilities	₺ 28,430,710	₺ 29,680,889
Liquidity risk
Disclosure of Risks [line items]
Financial liabilities	99,842,374	101,906,890
Financial liabilities contractual cash flows	(115,394,837)	(119,932,721)
Liquidity risk | 6 months or less
Disclosure of Risks [line items]
Financial liabilities contractual cash flows	(33,112,417)	(31,858,989)
Liquidity risk | 6-12 months
Disclosure of Risks [line items]
Financial liabilities contractual cash flows	(9,236,742)	(10,185,939)
Liquidity risk | 1-2 years
Disclosure of Risks [line items]
Financial liabilities contractual cash flows	(29,692,994)	(11,309,825)
Liquidity risk | 2-5 years
Disclosure of Risks [line items]
Financial liabilities contractual cash flows	(37,997,735)	(40,989,396)
Liquidity risk | More than 5 Years
Disclosure of Risks [line items]
Financial liabilities contractual cash flows	(5,354,949)	(25,588,572)
Liquidity risk | Secured bank loans
Disclosure of Risks [line items]
Financial liabilities	4,724,253	5,168,709
Non-derivative financial liabilities, Contractual cash flows	(6,237,895)	(5,974,716)
Liquidity risk | Secured bank loans | 6 months or less
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(1,147,106)	(1,015,215)
Liquidity risk | Secured bank loans | 6-12 months
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(436,679)	(400,352)
Liquidity risk | Secured bank loans | 1-2 years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(852,531)	(783,620)
Liquidity risk | Secured bank loans | 2-5 years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(2,356,083)	(2,171,728)
Liquidity risk | Secured bank loans | More than 5 Years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(1,445,496)	(1,603,801)
Liquidity risk | Unsecured bank loans
Disclosure of Risks [line items]
Financial liabilities	45,064,412	47,000,370
Non-derivative financial liabilities, Contractual cash flows	(49,785,432)	(51,443,715)
Liquidity risk | Unsecured bank loans | 6 months or less
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(13,743,381)	(14,624,311)
Liquidity risk | Unsecured bank loans | 6-12 months
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(7,383,064)	(8,071,932)
Liquidity risk | Unsecured bank loans | 1-2 years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(11,507,099)	(7,441,277)
Liquidity risk | Unsecured bank loans | 2-5 years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(17,151,888)	(18,517,855)
Liquidity risk | Unsecured bank loans | More than 5 Years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows		(2,788,340)
Liquidity risk | Debt securities
Disclosure of Risks [line items]
Financial liabilities	31,867,956	31,534,111
Non-derivative financial liabilities, Contractual cash flows	(37,314,608)	(38,976,944)
Liquidity risk | Debt securities | 6 months or less
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(4,408,598)	(2,824,636)
Liquidity risk | Debt securities | 6-12 months
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(818,467)	(856,600)
Liquidity risk | Debt securities | 1-2 years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(15,436,413)	(1,713,198)
Liquidity risk | Debt securities | 2-5 years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(16,651,130)	(17,921,121)
Liquidity risk | Debt securities | More than 5 Years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows		(15,661,389)
Liquidity risk | Lease liabilities
Disclosure of Risks [line items]
Financial liabilities	2,427,588	5,034,195
Non-derivative financial liabilities, Contractual cash flows	(4,225,712)	(8,545,826)
Liquidity risk | Lease liabilities | 6 months or less
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(669,746)	(1,273,149)
Liquidity risk | Lease liabilities | 6-12 months
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(544,316)	(960,925)
Liquidity risk | Lease liabilities | 1-2 years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(693,147)	(1,513,561)
Liquidity risk | Lease liabilities | 2-5 years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(1,292,253)	(2,403,083)
Liquidity risk | Lease liabilities | More than 5 Years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(1,026,250)	(2,395,108)
Liquidity risk | Trade and other payables
Disclosure of Risks [line items]
Financial liabilities	13,785,953	11,423,268
Non-derivative financial liabilities, Contractual cash flows	(13,840,042)	(11,918,822)
Liquidity risk | Trade and other payables | 6 months or less
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(12,622,496)	(11,681,227)
Liquidity risk | Trade and other payables | 1-2 years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(990,527)
Liquidity risk | Trade and other payables | More than 5 Years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(227,019)	(237,595)
Liquidity risk | Due to related parties
Disclosure of Risks [line items]
Financial liabilities	590,785	399,156
Non-derivative financial liabilities, Contractual cash flows	(852,565)	(551,742)
Liquidity risk | Due to related parties | 6 months or less
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(814,228)	(551,742)
Liquidity risk | Due to related parties | 1-2 years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(38,337)
Liquidity risk | Consideration payable in relation to acquisition of BeST and Boyut Enerji
Disclosure of Risks [line items]
Financial liabilities	1,027,057	1,098,399
Non-derivative financial liabilities, Contractual cash flows	(2,958,394)	(3,096,343)
Liquidity risk | Consideration payable in relation to acquisition of BeST and Boyut Enerji | 1-2 years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows		(15,370)
Liquidity risk | Consideration payable in relation to acquisition of BeST and Boyut Enerji | 2-5 years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(302,210)	(179,204)
Liquidity risk | Consideration payable in relation to acquisition of BeST and Boyut Enerji | More than 5 Years
Disclosure of Risks [line items]
Non-derivative financial liabilities, Contractual cash flows	(2,656,184)	(2,901,769)
Liquidity risk | Currency and interest swap contracts
Disclosure of Risks [line items]
Financial liabilities	354,370	248,682
Derivative financial liabilities, Contractual cash flows	(180,189)	575,387
Liquidity risk | Currency and interest swap contracts | 6 months or less
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows	293,138	111,291
Liquidity risk | Currency and interest swap contracts | 6-12 months
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows	(54,216)	103,870
Liquidity risk | Currency and interest swap contracts | 1-2 years
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows	(160,366)	157,201
Liquidity risk | Currency and interest swap contracts | 2-5 years
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows	(258,745)	203,595
Liquidity risk | Currency and interest swap contracts | More than 5 Years
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows		(570)
Liquidity risk | Currency and interest swap contracts buy option
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows	(24,379,548)	(18,318,639)
Liquidity risk | Currency and interest swap contracts buy option | 6 months or less
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows	(22,325,369)	(17,168,992)
Liquidity risk | Currency and interest swap contracts buy option | 6-12 months
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows	(191,680)	(1,549,824)
Liquidity risk | Currency and interest swap contracts buy option | 1-2 years
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows	(351,830)	192,527
Liquidity risk | Currency and interest swap contracts buy option | 2-5 years
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows	(1,510,669)	222,079
Liquidity risk | Currency and interest swap contracts buy option | More than 5 Years
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows		(14,429)
Liquidity risk | Currency and interest swap contracts sell option
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows	24,199,359	18,894,026
Liquidity risk | Currency and interest swap contracts sell option | 6 months or less
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows	22,618,507	17,280,283
Liquidity risk | Currency and interest swap contracts sell option | 6-12 months
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows	137,464	1,653,694
Liquidity risk | Currency and interest swap contracts sell option | 1-2 years
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows	191,464	(35,326)
Liquidity risk | Currency and interest swap contracts sell option | 2-5 years
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows	₺ 1,251,924	(18,484)
Liquidity risk | Currency and interest swap contracts sell option | More than 5 Years
Disclosure of Risks [line items]
Derivative financial liabilities, Contractual cash flows		₺ 13,859

Financial Instruments - Summa_4

Financial Instruments - Summary of Group's Exposure to Foreign Currency Risk Based on Notional Amounts (Detail) - Currency risk € in Thousands, ¥ in Thousands, $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2023 EUR (€)	Dec. 31, 2023 CNY (¥)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 CNY (¥)
USD
Disclosure of Risks [line items]
Financial assets (liabilities)	$ 216,392			$ 46,477
USD | Financial assets [member]
Disclosure of Risks [line items]
Financial assets	705,630			600,934
USD | Other non-current assets
Disclosure of Risks [line items]
Financial assets	69			69
USD | Financial assets at fair value through other comprehensive income
Disclosure of Risks [line items]
Financial assets	156,278			167,157
USD | Due from related parties - current
Disclosure of Risks [line items]
Financial assets	1,059			71
USD | Trade receivables and contract assets
Disclosure of Risks [line items]
Financial assets	11,566			25,125
USD | Other current assets
Disclosure of Risks [line items]
Financial assets	2,340			14,580
USD | Cash and cash equivalents
Disclosure of Risks [line items]
Financial assets	534,318			393,932
USD | Financial liabilities
Disclosure of Risks [line items]
Financial liabilities	(1,462,666)			(1,483,790)
USD | Loans and borrowings - non-current
Disclosure of Risks [line items]
Financial liabilities	(234,458)			(275,615)
USD | Debt securities issued - non-current
Disclosure of Risks [line items]
Financial liabilities	(911,923)			(909,499)
USD | Lease obligations - non-current
Disclosure of Risks [line items]
Financial liabilities	(1,063)			(1,210)
USD | Other non current liabilities
Disclosure of Risks [line items]
Financial liabilities	(34,889)			(35,476)
USD | Loans and borrowings - current
Disclosure of Risks [line items]
Financial liabilities	(85,119)			(94,765)
USD | Debt securities issued - current
Disclosure of Risks [line items]
Financial liabilities	(53,853)			(53,862)
USD | Lease obligations - current
Disclosure of Risks [line items]
Financial liabilities	(103)			(3,076)
USD | Other current liabilities
Disclosure of Risks [line items]
Financial liabilities	(848)			(886)
USD | Trade and other payables
Disclosure of Risks [line items]
Financial liabilities	(134,540)			(109,401)
USD | Due to related parties
Disclosure of Risks [line items]
Financial liabilities	(5,870)
USD | Financial liabilities defined as hedging instruments
Disclosure of Risks [line items]
Financial assets (liabilities)	10,097			13,763
USD | Participating cross currency swap and FX swap contracts
Disclosure of Risks [line items]
Financial assets (liabilities)	361,971			376,307
USD | Currency forward contracts
Disclosure of Risks [line items]
Financial assets (liabilities)	$ 601,360			$ 539,263
EUR
Disclosure of Risks [line items]
Financial assets (liabilities) | €		€ (186,969)			€ (133,910)
EUR | Financial assets [member]
Disclosure of Risks [line items]
Financial assets | €		734,036			702,818
EUR | Other non-current assets
Disclosure of Risks [line items]
Financial assets | €		11			11
EUR | Financial assets at fair value through other comprehensive income
Disclosure of Risks [line items]
Financial assets | €		75,622			115,995
EUR | Trade receivables and contract assets
Disclosure of Risks [line items]
Financial assets | €		15,857			22,977
EUR | Other current assets
Disclosure of Risks [line items]
Financial assets | €		3,184			6,455
EUR | Cash and cash equivalents
Disclosure of Risks [line items]
Financial assets | €		639,362			557,380
EUR | Financial liabilities
Disclosure of Risks [line items]
Financial liabilities | €		(935,895)			(784,060)
EUR | Loans and borrowings - non-current
Disclosure of Risks [line items]
Financial liabilities | €		(631,844)			(565,765)
EUR | Lease obligations - non-current
Disclosure of Risks [line items]
Financial liabilities | €		(9,425)			(12,474)
EUR | Loans and borrowings - current
Disclosure of Risks [line items]
Financial liabilities | €		(201,955)			(180,091)
EUR | Lease obligations - current
Disclosure of Risks [line items]
Financial liabilities | €		(3,097)			(3,060)
EUR | Other current liabilities
Disclosure of Risks [line items]
Financial liabilities | €		(2,160)			(5,156)
EUR | Trade and other payables
Disclosure of Risks [line items]
Financial liabilities | €		(87,414)			(17,514)
EUR | Financial liabilities defined as hedging instruments
Disclosure of Risks [line items]
Financial assets (liabilities) | €		329,890			302,482
EUR | Participating cross currency swap and FX swap contracts
Disclosure of Risks [line items]
Financial assets (liabilities) | €		(325,000)			(355,000)
EUR | Currency forward contracts
Disclosure of Risks [line items]
Financial assets (liabilities) | €		€ 10,000			€ (150)
CNY
Disclosure of Risks [line items]
Financial assets (liabilities) | ¥			¥ (514,648)			¥ (437,692)
CNY | Financial assets [member]
Disclosure of Risks [line items]
Financial assets | ¥			257,212			203,487
CNY | Other current assets
Disclosure of Risks [line items]
Financial assets | ¥			56			9,057
CNY | Cash and cash equivalents
Disclosure of Risks [line items]
Financial assets | ¥			257,156			194,430
CNY | Financial liabilities
Disclosure of Risks [line items]
Financial liabilities | ¥			(872,446)			(923,632)
CNY | Loans and borrowings - non-current
Disclosure of Risks [line items]
Financial liabilities | ¥			(473,134)			(404,695)
CNY | Loans and borrowings - current
Disclosure of Risks [line items]
Financial liabilities | ¥			(75,635)			(149,310)
CNY | Trade and other payables
Disclosure of Risks [line items]
Financial liabilities | ¥			(323,677)			(369,627)
CNY | Participating cross currency swap and FX swap contracts
Disclosure of Risks [line items]
Financial assets (liabilities) | ¥			¥ 100,586			¥ 282,453

Financial Instruments - Summa_5

Financial Instruments - Summary of 10 Percentage Strengthening/Weakening of Foreign Exchange Rate (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure Of Effect Of Changes In Foreign Exchange Rates Gain Loss [line items]
Percentage of change in foreign exchange rate for sensitivity analysis	10%	10%
Increase (decrease) in profit (loss) due to potential appreciation of foreign currency	₺ (191,113)	₺ (489,988)
Increase (decrease) in profit (loss) due to potential depreciation of foreign currency	191,113	489,988
Increase (decrease) in equity due to potential appreciation of foreign currency	(60,437)	(81,488)
Increase (decrease) in equity due to potential depreciation of foreign currency	60,437	81,488
USD
Disclosure Of Effect Of Changes In Foreign Exchange Rates Gain Loss [line items]
Increase (decrease) in profit (loss) due to potential appreciation of foreign currency	632,650	143,194
Increase (decrease) in profit (loss) due to potential depreciation of foreign currency	(632,650)	(143,194)
Increase (decrease) in equity due to potential appreciation of foreign currency	(29,724)	(41,745)
Increase (decrease) in equity due to potential depreciation of foreign currency	29,724	41,745
USD | Net assets and liability
Disclosure Of Effect Of Changes In Foreign Exchange Rates Gain Loss [line items]
Increase (decrease) in profit (loss) due to potential appreciation of foreign currency	632,650	143,194
Increase (decrease) in profit (loss) due to potential depreciation of foreign currency	(632,650)	(143,194)
USD | Hedged portion of risk
Disclosure Of Effect Of Changes In Foreign Exchange Rates Gain Loss [line items]
Increase (decrease) in equity due to potential appreciation of foreign currency	(29,724)	(41,745)
Increase (decrease) in equity due to potential depreciation of foreign currency	29,724	41,745
EUR
Disclosure Of Effect Of Changes In Foreign Exchange Rates Gain Loss [line items]
Increase (decrease) in profit (loss) due to potential appreciation of foreign currency	(611,666)	(439,858)
Increase (decrease) in profit (loss) due to potential depreciation of foreign currency	611,666	439,858
Increase (decrease) in equity due to potential appreciation of foreign currency	(32,190)	(42,380)
Increase (decrease) in equity due to potential depreciation of foreign currency	32,190	42,380
EUR | Net assets and liability
Disclosure Of Effect Of Changes In Foreign Exchange Rates Gain Loss [line items]
Increase (decrease) in profit (loss) due to potential appreciation of foreign currency	(611,666)	(439,858)
Increase (decrease) in profit (loss) due to potential depreciation of foreign currency	611,666	439,858
EUR | Hedged portion of risk
Disclosure Of Effect Of Changes In Foreign Exchange Rates Gain Loss [line items]
Increase (decrease) in equity due to potential appreciation of foreign currency	(32,190)	(42,380)
Increase (decrease) in equity due to potential depreciation of foreign currency	32,190	42,380
CNY
Disclosure Of Effect Of Changes In Foreign Exchange Rates Gain Loss [line items]
Increase (decrease) in profit (loss) due to potential appreciation of foreign currency	(212,097)	(193,324)
Increase (decrease) in profit (loss) due to potential depreciation of foreign currency	212,097	193,324
Increase (decrease) in equity due to potential appreciation of foreign currency	1,477	2,636
Increase (decrease) in equity due to potential depreciation of foreign currency	(1,477)	(2,636)
CNY | Net assets and liability
Disclosure Of Effect Of Changes In Foreign Exchange Rates Gain Loss [line items]
Increase (decrease) in profit (loss) due to potential appreciation of foreign currency	(212,097)	(193,324)
Increase (decrease) in profit (loss) due to potential depreciation of foreign currency	212,097	193,324
CNY | Hedged portion of risk
Disclosure Of Effect Of Changes In Foreign Exchange Rates Gain Loss [line items]
Increase (decrease) in equity due to potential appreciation of foreign currency	1,477	2,636
Increase (decrease) in equity due to potential depreciation of foreign currency	₺ (1,477)	₺ (2,636)

Financial Instruments - Summa_6

Financial Instruments - Summary of Interest-Bearing Financial Instruments (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [line items]
Carrying amount	₺ (84,084,209)	₺ (88,737,385)
USD | Floating interest rate
Disclosure of detailed information about financial instruments [line items]
Borrowings, interest rate	3.90%	3.20%
Carrying amount	₺ (5,334,924)	₺ (7,637,455)
EUR | Floating interest rate
Disclosure of detailed information about financial instruments [line items]
Borrowings, interest rate	2.10%	2.20%
Carrying amount	₺ (25,815,920)	₺ (22,530,691)

Financial Instruments - Summa_7

Financial Instruments - Summary of Cash Flow Sensitivity Analysis for Variable Rate Instruments (Detail) - Interest rate risk - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [line items]
Percentage of change in interest rate rate for sensitivity analysis	1%	1%
Variable rate instruments
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in profit (loss) due to potential increase in interest rate	₺ (1,884,039)	₺ (519,385)
Increase (decrease) in profit (loss) due to potential decrease in interest rate	1,884,039	519,385
Financial liabilities
Disclosure of detailed information about financial instruments [line items]
Increase (decrease) in profit (loss) due to potential increase in interest rate	(1,884,039)	(519,385)
Increase (decrease) in profit (loss) due to potential decrease in interest rate	₺ 1,884,039	₺ 519,385

Financial Instruments - Summa_8

Financial Instruments - Summary of Consideration Payable in Relation to Acquisition (Detail) ₺ in Thousands	12 Months Ended
	Dec. 31, 2022 TRY (₺)
Disclosure of detailed information about financial instruments [line items]
Contingent consideration at end of year	₺ 5,396
BeST
Disclosure of detailed information about financial instruments [line items]
Contingent consideration at beginning of year	2,052,399
Losses recognized in profit or loss	(1,249,409)
Inflation adjustment	₺ (802,990)

Financial Instruments - Detaile

Financial Instruments - Detailed Information About In Carrying And Fair value of Borrowings (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Bank loans
Financial assets
Financial liabilities	₺ 6,407,576	₺ 7,790,192
Financial liabilities, at fair value	6,259,574	7,329,462
Debt securities
Financial assets
Financial liabilities	28,430,710	29,680,889
Financial liabilities, at fair value	₺ 27,828,939	₺ 27,307,857

Guarantees and purchase oblig_2

Guarantees and purchase obligations - Additional Information (Detail) ₺ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 TRY (₺)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TRY (₺)	Nov. 30, 2022 USD ($)
Disclosure of guarantees and purchase obligations [line items]
Purchase commitments	₺ 5,059,847		₺ 6,471,418
Purchase commitments settlement term	4 years
Guarantees	₺ 17,891,113		16,187,804
Receivables from reverse repo	0		₺ 6,103,453
BeST
Disclosure of guarantees and purchase obligations [line items]
Investment commitment	2,943,820	$ 100,000		$ 100,000
Remaining investment commitment	₺ 2,748,824	$ 93,376

Commitments and Contingencies -

Commitments and Contingencies - Dispute to Special Communication Tax and Value Added Tax - Additional Information (Detail) - Dispute on special communication tax ₺ in Thousands	Dec. 31, 2023 TRY (₺)
Disclosure of commitments and contingencies [line items]
Principal amount of tax under lawsuit	₺ 47,405
Damage with interest under lawsuit	36,000
Principal amount to be returned as result of court decision	₺ 47,269

Commitments and Contingencies_2

Commitments and Contingencies - Disputes Regarding the Law on the Protection of Competition - Additional Information (Detail) ₺ in Thousands			1 Months Ended	12 Months Ended
	Feb. 13, 2024 TRY (₺)	Jun. 12, 2019 TRY (₺)	Apr. 30, 2022 TRY (₺)	Dec. 31, 2023 TRY (₺) lawsuit	Dec. 31, 2022 TRY (₺)
Disputes regarding the law on the protection of competition [member]
Disclosure of commitments and contingencies [line items]
Administrative fine imposed					₺ 91,942
Administrative fine deducted from the receivables					₺ 47,780
Administrative fine paid			₺ 44,162
Number of lawsuits | lawsuit				3
Amount claimed from company in lawsuit				₺ 112,084
Multiplication factor of loss amount claimed				3
Disputes regarding the law on the protection of competition - dispute one [member]
Disclosure of commitments and contingencies [line items]
Amount claimed from company in lawsuit				₺ 110,484
Multiplication factor of loss amount claimed				3
Reimbursement of damage claimed				₺ 215,555
Actual damage claimed				71,851
Disputes regarding the law on the protection of competition - dispute two [member]
Disclosure of commitments and contingencies [line items]
Amount claimed from company in lawsuit				₺ 500
Multiplication factor of loss amount claimed				3
Disputes regarding the law on the protection of competition - dispute three
Disclosure of commitments and contingencies [line items]
Administrative fine imposed		₺ 91,942		₺ 61,294
Discounted administrative fine				₺ 45,971
Disputes regarding the law on the protection of competition - investigation on gentleman's agreements for the labour market
Disclosure of commitments and contingencies [line items]
Administrative fine imposed	₺ 57,301

Commitments and Contingencies_3

Commitments and Contingencies - ICTA Investigation Regarding the R&D Obligations - Additional Information (Detail) ₺ in Thousands									12 Months Ended
	Jan. 31, 2024 TRY (₺)	May 18, 2023 TRY (₺)	Feb. 24, 2023 TRY (₺)	Jan. 31, 2023 TRY (₺)	Jan. 26, 2023 TRY (₺)	Jan. 02, 2023 TRY (₺)	Mar. 17, 2022 TRY (₺)	Jan. 20, 2022 TRY (₺)	Dec. 31, 2023 TRY (₺) item lawsuit	Dec. 31, 2021 TRY (₺)
ICTA Investigation Regarding the Research And Development Obligations 2013-2016 And 2016-2017
Disclosure of commitments and contingencies [line items]
Amount of fine imposed										₺ 49,170
Discounted administrative fine										₺ 36,877
ICTA Investigation Regarding the Research And Development Obligations 2017 To 2018
Disclosure of commitments and contingencies [line items]
Amount of fine imposed									₺ 46,317
Discounted administrative fine									₺ 34,738
ICTA - Investigation on 3G and 4.5G Service Quality Obligations
Disclosure of commitments and contingencies [line items]
Amount of fine imposed								₺ 3,622
Discounted administrative fine							₺ 2,716
Number of lawsuits | lawsuit									5
ICTA - Inspection on Service Quality (2020 Q2)
Disclosure of commitments and contingencies [line items]
Amount of fine imposed								₺ 568
Discounted administrative fine							₺ 426
ICTA - Refunds Investigation
Disclosure of commitments and contingencies [line items]
Amount of fine imposed						₺ 5,680
Discounted administrative fine				₺ 4,260
Number of lawsuits | lawsuit									2
Amount to be transferred to the Ministry, along with late fee						412
Amount that could not be refunded to subscribers						₺ 161
Amount deposited in to the Ministry's account with default interest		₺ 98,333
ICTA - Sub-Agency/Dealership Investigation
Disclosure of commitments and contingencies [line items]
Amount of fine imposed									₺ 834
ICTA - Fizy Service Investigation
Disclosure of commitments and contingencies [line items]
Amount of fine imposed					₺ 1,682
Discounted administrative fine			₺ 1,262
Amount to be refunded									3,036
ICTA - Investigation Regarding the Subscription Agreements
Disclosure of commitments and contingencies [line items]
Amount of fine imposed									99,132
Discounted administrative fine	₺ 74,349
ICTA - Investigation on Value Added Services
Disclosure of commitments and contingencies [line items]
Amount of fine imposed									9,476
Discounted administrative fine	7,107
ICTA - Investigation on Number Portability
Disclosure of commitments and contingencies [line items]
Amount of fine imposed									894
Discounted administrative fine	670
ICTA - Inspection on SimCard Change
Disclosure of commitments and contingencies [line items]
Amount of fine imposed									₺ 375
Discounted administrative fine	₺ 281
ICTA - Investigation of Committed Subscriptions
Disclosure of commitments and contingencies [line items]
Number of different violations | item									9
Number of determinations for which collected amount should be refunded | item									6
ICTA- Investigation on Identity Verification Regulation
Disclosure of commitments and contingencies [line items]
Number of different violations | item									4
Percentage of administrative fine imposed									12%

Commitments and Contingencies_4

Commitments and Contingencies - Other ongoing lawsuits and tax investigations (Detail) - TRY (₺) ₺ in Thousands				1 Months Ended
	Jul. 31, 2023	Jan. 29, 2021	Dec. 30, 2020	Nov. 30, 2019	Dec. 31, 2023	Dec. 31, 2022
Other Disputes [member] | Turkcell Odeme
Disclosure of commitments and contingencies [line items]
Amount of fine imposed			₺ 18,763
Administrative fine paid	₺ 1,443
Arbitration related to frequency license
Disclosure of commitments and contingencies [line items]
Amount paid with reservation of right to take legal action		₺ 13,465		₺ 128,429
Ongoing investigations and lawsuits [member]
Disclosure of commitments and contingencies [line items]
Provisions					₺ 379,519	₺ 4,629

Related Parties - Additional In

Related Parties - Additional Information (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Related party transactions [abstract]
Key management executive officers personnel loans	₺ 0	₺ 0
Amount of letters of guarantee given to the related parties	₺ 333,604	₺ 226,195

Related Parties - Summary of To

Related Parties - Summary of Total Compensation Provided to Key Management Personnel (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Key Management Personnel Compensation [Abstract]
Short-term benefits	₺ 366,645	₺ 304,752	₺ 297,725
Long-term benefits	2,444	3,044	3,587
Termination benefits	683	1,579	618
Share based payments	29,157		1,380
Key management personnel compensation	₺ 398,929	₺ 309,375	₺ 303,310

Related Parties - Schedule of T

Related Parties - Schedule of Transactions with Related Parties (Detail) - TRY (₺) ₺ in Thousands		12 Months Ended
	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of transactions between related parties [line items]
Revenue from related parties		₺ 3,439,842	₺ 2,420,194	₺ 1,498,762
Related party expenses		4,324,685	5,765,444	3,194,066
Turk Telekom Mobil Iletisim Hizmetleri A.S.
Disclosure of transactions between related parties [line items]
Revenue from related parties		1,080,225	1,110,129
Related party expenses		1,151,042	1,039,068
Istanbul Takas ve Saklama Bankasi A.S.
Disclosure of transactions between related parties [line items]
Related party expenses		380,642	145,639	149
Enerji Piyasalari Isletme A.S.
Disclosure of transactions between related parties [line items]
Revenue from related parties		262,000	281,356	671,196
Related party expenses		793,195	2,929,475	2,736,860
Turk Hava Yollari A.S
Disclosure of transactions between related parties [line items]
Revenue from related parties		300,165	286,856	241,830
Ziraat Bankasi
Disclosure of transactions between related parties [line items]
Revenue from related parties		739,025	118,586	159,661
Turkiye Sigorta A.S.
Disclosure of transactions between related parties [line items]
Revenue from related parties		353,563	2,012
Gunes Express Havacilik A.S.
Disclosure of transactions between related parties [line items]
Revenue from related parties		155,838	107,737	54,698
Turk Telekomunikasyon A.S.
Disclosure of transactions between related parties [line items]
Revenue from related parties		118,851	93,051
Related party expenses		1,403,490	1,227,920
Turk Telekomunikasyon A.S. | Turkiye Varlik Fonu
Disclosure of transactions between related parties [line items]
Proportion of ownership interest in subsidiary	61.68%
Turksat Uydu Haberlesme Kablo TV ve Isletme A.S.
Disclosure of transactions between related parties [line items]
Revenue from related parties		78,572	86,912	130,338
Related party expenses		71,543	140,313	190,541
TOGG
Disclosure of transactions between related parties [line items]
Revenue from related parties		15,601	95,780	17,744
TVF IFM Gayrimenkul Insaat ve Yonetim A.S.
Disclosure of transactions between related parties [line items]
Revenue from related parties		81,712	72,200	4,323
Turkiye Vakiflar Bankasi TAO
Disclosure of transactions between related parties [line items]
Revenue from related parties		73,304	50,489	48,814
Turkiye Halk Bankasi A.S.
Disclosure of transactions between related parties [line items]
Revenue from related parties		25,854	27,727	27,164
Turkiye Hayat ve Emeklilik A.S.
Disclosure of transactions between related parties [line items]
Revenue from related parties		30,753	24,749	35,538
Ziraat Katilim Bankasi A.S.
Disclosure of transactions between related parties [line items]
Revenue from related parties		74,207	14,780	10,678
Borsa Istanbul A.S.
Disclosure of transactions between related parties [line items]
Revenue from related parties		16,810	8,827	39,120
Sofra
Disclosure of transactions between related parties [line items]
Revenue from related parties		3,686	2,909	3,362
Related party expenses		132,510	78,650	96,300
Boru Hatlari Ile Petrol Tasima A.S.
Disclosure of transactions between related parties [line items]
Related party expenses		58,145	66,671	63,241
Posta ve Telgraf Teskilati A.S.
Disclosure of transactions between related parties [line items]
Related party expenses		71,978	41,221	46,921
Other
Disclosure of transactions between related parties [line items]
Revenue from related parties		29,646	36,094	54,296
Related party expenses		₺ 262,140	₺ 96,487	₺ 60,054

Related Parties - Summary of Fi

Related Parties - Summary of Financial Assets and Liabilities with Related Parties (Detail) ₺ in Thousands, € in Thousands, $ in Thousands	Dec. 31, 2023 TRY (₺)	Dec. 31, 2022 TRY (₺)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 EUR (€)
Financial assets and liabilities with related parties
Financial assets (liabilities) with related parties	₺ 30,065,061	₺ 24,472,049
Loss Allowance
Financial assets and liabilities with related parties
Financial assets (liabilities) with related parties	(31,883)	(34,559)
Banks - Time deposits | Gross Carrying Amount
Financial assets and liabilities with related parties
Financial assets (liabilities) with related parties	31,369,567	23,362,376
Banks - Time deposits | Gross Carrying Amount | Turkiye Vakiflar Bankasi TAO
Financial assets and liabilities with related parties
Financial assets (liabilities) with related parties	8,674,948	9,471,793
Banks - Demand deposits | Gross Carrying Amount
Financial assets and liabilities with related parties
Financial assets (liabilities) with related parties	720,613	385,761
Currency Protected Time Deposit | Gross Carrying Amount
Financial assets and liabilities with related parties
Financial assets (liabilities) with related parties	6,173,875	2,240,337
Currency Deposit Account | Turkiye Vakiflar Bankasi TAO
Financial assets and liabilities with related parties
Financial assets (liabilities) with related parties			$ 102,941	€ 85,000
Receivables from reverse repo | Gross Carrying Amount
Financial assets and liabilities with related parties
Financial assets (liabilities) with related parties		6,103,453
Bank borrowings
Financial assets and liabilities with related parties
Financial assets (liabilities) with related parties	(7,064,169)	(6,789,667)
Debt securities issued
Financial assets and liabilities with related parties
Financial assets (liabilities) with related parties	(956,914)	(589,058)
Lease liabilities
Financial assets and liabilities with related parties
Financial assets (liabilities) with related parties	₺ (146,028)	₺ (206,594)

Related Parties - Summary of Ti

Related Parties - Summary of Time Deposits at Related Parties (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of transactions between related parties [line items]
Financial assets (liabilities) with related parties	₺ 30,065,061	₺ 24,472,049
Banks - Time deposits | Gross Carrying Amount
Disclosure of transactions between related parties [line items]
Financial assets (liabilities) with related parties	31,369,567	23,362,376
Banks - Time deposits | Gross Carrying Amount | Turkiye Halk Bankasi A.S.
Disclosure of transactions between related parties [line items]
Financial assets (liabilities) with related parties	11,341,528	8,470,287
Banks - Time deposits | Gross Carrying Amount | Turkiye Vakiflar Bankasi TAO
Disclosure of transactions between related parties [line items]
Financial assets (liabilities) with related parties	8,674,948	9,471,793
Banks - Time deposits | Gross Carrying Amount | Ziraat Bankasi
Disclosure of transactions between related parties [line items]
Financial assets (liabilities) with related parties	8,080,071	3,301,326
Banks - Time deposits | Gross Carrying Amount | Ziraat Katilim Bankasi A.S.
Disclosure of transactions between related parties [line items]
Financial assets (liabilities) with related parties	₺ 3,273,020	₺ 2,118,970

Related Parties - Summary of _2

Related Parties - Summary of Time Deposits, Bank Borrowings, Debt Securities Issued, Lease Liabilities at related parties (Detail) ₺ in Thousands, € in Thousands, ¥ in Thousands, £ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 TRY (₺)	Dec. 31, 2022 TRY (₺)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 GBP (£)	Dec. 31, 2022 CNY (¥)
Disclosure of transactions between related parties [line items]
Financial assets (liabilities) with related parties	₺ 30,065,061	₺ 24,472,049
Additional amount classified as "Bank Borrowings" from related parties
Disclosure of transactions between related parties [line items]
Amount of reclassifications or changes in presentation		2,190,434
Banks - Time deposits | Gross Carrying Amount
Disclosure of transactions between related parties [line items]
Financial assets (liabilities) with related parties	₺ 31,369,567	₺ 23,362,376
Banks - Time deposits | Gross Carrying Amount | USD
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions | $			$ 342,372		$ 187,624
Effective interest rate of financial assets, related party	4.40%	3%
Financial assets (liabilities) with related parties	₺ 10,090,875	₺ 5,783,661
Banks - Time deposits | Gross Carrying Amount | EUR
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions | €				€ 455,757		€ 395,430
Effective interest rate of financial assets, related party	3.70%	2.70%
Financial assets (liabilities) with related parties	₺ 14,879,110	₺ 12,997,715
Banks - Time deposits | Gross Carrying Amount | TL
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions	₺ 6,376,563	₺ 2,774,821
Effective interest rate of financial assets, related party	40.70%	23.90%
Financial assets (liabilities) with related parties	₺ 6,399,582	₺ 4,578,950
Banks - Time deposits | Gross Carrying Amount | GBP
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions | £							£ 55
Effective interest rate of financial assets, related party		0.10%
Financial assets (liabilities) with related parties		₺ 2,050
Bank borrowings
Disclosure of transactions between related parties [line items]
Financial assets (liabilities) with related parties	(7,064,169)	(6,789,667)
Bank borrowings | TL | February - October 2024
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions	4,673,500
Financial assets (liabilities) with related parties	(4,964,669)
Bank borrowings | TL | January 2024
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions	1,349,880
Financial assets (liabilities) with related parties	(1,356,571)
Bank borrowings | TL | January - September 2024
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions	553,450
Financial assets (liabilities) with related parties	(555,411)
Bank borrowings | TL | February 2024
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions	₺ 104,860
Effective interest rate of financial liabilities, related party	34.80%
Financial assets (liabilities) with related parties	₺ (110,239)
Bank borrowings | TL | August 2024 - April 2025
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions	72,206
Financial assets (liabilities) with related parties	₺ (77,279)
Bank borrowings | TL | January 2023 - October 2023
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions		1,822,550
Financial assets (liabilities) with related parties		(3,221,200)
Bank borrowings | TL | February 2023
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions		971,074
Financial assets (liabilities) with related parties		(1,608,999)
Bank borrowings | TL | February 2023 - December 2023
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions		815,386
Financial assets (liabilities) with related parties		(1,351,622)
Bank borrowings | TL | May 2023 - June 2023
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions		89,900
Financial assets (liabilities) with related parties		(149,670)
Bank borrowings | TL | August 2023
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions		₺ 35,000
Effective interest rate of financial liabilities, related party		14.80%
Financial assets (liabilities) with related parties		₺ (60,666)
Bank borrowings | TL | Minimum | February - October 2024
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party	12.20%
Bank borrowings | TL | Minimum | January 2024
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party	41.70%
Bank borrowings | TL | Minimum | January - September 2024
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party	18.80%
Bank borrowings | TL | Minimum | August 2024 - April 2025
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party	28.80%
Bank borrowings | TL | Minimum | January 2023 - October 2023
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party		13.50%
Bank borrowings | TL | Minimum | February 2023
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party		12.40%
Bank borrowings | TL | Minimum | February 2023 - December 2023
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party		13.40%
Bank borrowings | TL | Minimum | May 2023 - June 2023
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party		13.90%
Bank borrowings | TL | Maximum | February - October 2024
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party	54.40%
Bank borrowings | TL | Maximum | January 2024
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party	42.30%
Bank borrowings | TL | Maximum | January - September 2024
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party	55.20%
Bank borrowings | TL | Maximum | August 2024 - April 2025
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party	49.80%
Bank borrowings | TL | Maximum | January 2023 - October 2023
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party		19%
Bank borrowings | TL | Maximum | February 2023
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party		17.20%
Bank borrowings | TL | Maximum | February 2023 - December 2023
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party		24%
Bank borrowings | TL | Maximum | May 2023 - June 2023
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party		16.40%
Bank borrowings | CNY
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions | ¥								¥ 241,247
Effective interest rate of financial liabilities, related party		3.80%
Financial assets (liabilities) with related parties		₺ (397,510)
Debt securities issued
Disclosure of transactions between related parties [line items]
Financial assets (liabilities) with related parties	₺ (956,914)	(589,058)
Debt securities issued | TL
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions	900,000
Financial assets (liabilities) with related parties	₺ (956,914)
Debt securities issued | TL | February 2023
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions		₺ 150,000
Effective interest rate of financial liabilities, related party		20.30%
Financial assets (liabilities) with related parties		₺ (256,208)
Debt securities issued | TL | March 2023
Disclosure of transactions between related parties [line items]
Nominal amount, related party transactions		₺ 200,000
Effective interest rate of financial liabilities, related party		20.80%
Financial assets (liabilities) with related parties		₺ (332,850)
Debt securities issued | TL | Minimum
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party	39%
Debt securities issued | TL | Maximum
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party	44.50%
Lease liabilities
Disclosure of transactions between related parties [line items]
Financial assets (liabilities) with related parties	₺ (146,028)	(206,594)
Lease liabilities | EUR
Disclosure of transactions between related parties [line items]
Financial assets (liabilities) with related parties	₺ (61,252)	₺ (121,952)
Lease liabilities | EUR | Minimum
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party	0.30%	0.20%
Lease liabilities | EUR | Maximum
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party	3.70%	5.10%
Lease liabilities | TL
Disclosure of transactions between related parties [line items]
Financial assets (liabilities) with related parties	₺ (84,776)	₺ (84,642)
Lease liabilities | TL | Minimum
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party	12.50%	11.70%
Lease liabilities | TL | Maximum
Disclosure of transactions between related parties [line items]
Effective interest rate of financial liabilities, related party	55.25%	44.50%

Related Parties - Summary of In

Related Parties - Summary of Interest Income from Related Parties and Interest Expense to Related Parties (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of transactions between related parties [line items]
Interest income from related parties	₺ 3,102,840	₺ 1,546,061	₺ 1,164,473
Interest expense to related parties	1,095,006	729,990	84,649
Turkiye Vakiflar Bankasi TAO
Disclosure of transactions between related parties [line items]
Interest income from related parties	2,133,828	826,154	329,828
Interest expense to related parties	644,316	513,716	55,342
Ziraat Bankasi
Disclosure of transactions between related parties [line items]
Interest income from related parties	336,470	350,073	304,760
Interest expense to related parties	160,954	111,093	16,439
Halk Varlik Kiralama AS
Disclosure of transactions between related parties [line items]
Interest expense to related parties	266,383	99,502	12,408
Turkiye Halk Bankasi A.S.
Disclosure of transactions between related parties [line items]
Interest income from related parties	490,640	310,027	521,864
Interest expense to related parties	14,390	3,835
Ziraat Katilim Bankasi A.S.
Disclosure of transactions between related parties [line items]
Interest income from related parties	141,612	59,725	1,112
Interest expense to related parties	5,699	885	102
Other
Disclosure of transactions between related parties [line items]
Interest income from related parties	290	82	6,909
Interest expense to related parties	₺ 3,264	₺ 959	₺ 358

Subsidiaries - Schedule of Subs

Subsidiaries - Schedule of Subsidiaries, Associates and Joint Venture (Detail) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Apr. 13, 2023	Apr. 12, 2023	Dec. 31, 2022	Jul. 06, 2021
Turktell
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Turktell
Country of Incorporation	Turkiye
Business	Information technology, value added GSM services and entertainment investments
Effective Ownership Interest	100%			100%
Turkcell Superonline
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Turkcell Superonline
Country of Incorporation	Turkiye
Business	Telecommunications, television services and content services
Effective Ownership Interest	100%			100%
Turkcell Dijital
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Turkcell Dijital
Country of Incorporation	Turkiye
Business	Digitalization services and products
Effective Ownership Interest	100%			100%
Dijital Egitim
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Dijital Egitim
Country of Incorporation	Turkiye
Business	Dijital educations
Effective Ownership Interest	51%			51%
Turkcell Satis
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Turkcell Satis
Country of Incorporation	Turkiye
Business	Sales, delivery and digital sales services
Effective Ownership Interest	100%			100%
Turkcell Teknoloji
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Turkcell Teknoloji
Country of Incorporation	Turkiye
Business	Research and development
Effective Ownership Interest	100%			100%
Turkcell Gayrimenkul
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Turkcell Gayrimenkul
Country of Incorporation	Turkiye
Business	Property investments
Effective Ownership Interest	100%			100%
Turkcell Enerji
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Turkcell Enerji
Country of Incorporation	Turkiye
Business	Electricity energy trade and wholesale and retail electricity sales
Effective Ownership Interest	100%			100%	100%
Boyut Enerji
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Boyut Enerji
Country of Incorporation	Turkiye
Business	Electricity energy trade and wholesale and retail electricity sales
Effective Ownership Interest	100%			100%
Turkcell Finansman
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Turkcell Finansman
Country of Incorporation	Turkiye
Business	Consumer financing services
Effective Ownership Interest	100%			100%
Turkcell Sigorta
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Turkcell Sigorta
Country of Incorporation	Turkiye
Business	Insurance agency activities
Effective Ownership Interest	100%			100%
Turkcell Dijital Sigorta
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Turkcell Dijital Sigorta
Country of Incorporation	Turkiye
Business	Dijital agency activities
Effective Ownership Interest	100%			100%
Turkcell Odeme
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Turkcell Odeme
Country of Incorporation	Turkiye
Business	Payment services and e-money license
Effective Ownership Interest	100%			100%
Lifecell Dijital Servisler
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Lifecell Dijital Servisler
Country of Incorporation	Turkiye
Business	Development and providing of digital services and products
Effective Ownership Interest	100%			100%
Lifecell Bulut
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Lifecell Bulut
Country of Incorporation	Turkiye
Business	Cloud solutions services
Effective Ownership Interest	100%			100%
Lifecell TV
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Lifecell TV
Country of Incorporation	Turkiye
Business	Online radio, television and on-demand streaming services
Effective Ownership Interest	100%			100%
Lifecell Muzik
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Lifecell Muzik
Country of Incorporation	Turkiye
Business	Radio, television and on-demand streaming services
Effective Ownership Interest	100%			100%
Global Tower
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Global Tower
Country of Incorporation	Turkiye
Business	Telecommunications infrastructure business
Effective Ownership Interest	100%			100%
Atmosware Teknoloji
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Atmosware Teknoloji
Country of Incorporation	Turkiye
Business	Develop software products and services, training software developers
Effective Ownership Interest	100%			100%
UkrTower
Disclosure of subsidiaries [line items]
Name of Subsidiaries	UkrTower
Country of Incorporation	Ukraine
Business	Telecommunications infrastructure business
Effective Ownership Interest	100%			100%
Beltower
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Beltower
Country of Incorporation	Republic of Belarus
Business	Telecommunications infrastructure business
Effective Ownership Interest	100%			100%
Eastasia
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Eastasia
Country of Incorporation	Netherlands
Business	Telecommunications investments
Effective Ownership Interest	100%			100%
Kibris Telekom
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Kibris Telekom
Country of Incorporation	Turkish Republic of Northern Cyprus
Business	Telecommunications
Effective Ownership Interest	100%			100%
Lifecell Digital
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Lifecell Digital
Country of Incorporation	Turkish Republic of Northern Cyprus
Business	Telecommunications
Effective Ownership Interest	100%			100%
Turkcell Dijital Technologies
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Turkcell Dijital Technologies
Country of Incorporation	Turkish Republic of Northern Cyprus
Business	Electronic payment services
Effective Ownership Interest	100%			100%
Turkcell Global Bilgi
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Turkcell Global Bilgi
Country of Incorporation	Turkiye
Business	Customer relations and human resources management
Effective Ownership Interest	100%			100%
Global LLC
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Global LLC
Country of Incorporation	Ukraine
Business	Customer relations management
Effective Ownership Interest	100%			100%
Rehberlik
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Rehberlik
Country of Incorporation	Turkiye
Business	Directory assistance
Effective Ownership Interest	100%			100%
Lifecell Ventures
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Lifecell Ventures
Country of Incorporation	Netherlands
Business	Telecommunications investments
Effective Ownership Interest	100%			100%
Lifecell
Disclosure of subsidiaries [line items]
Name of Subsidiaries	lifecell
Country of Incorporation	Ukraine
Business	Telecommunications
Effective Ownership Interest	100%			100%
Paycell LLC
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Paycell LLC
Country of Incorporation	Ukraine
Business	Consumer financing services
Effective Ownership Interest	100%			100%
Paycell Europe
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Paycell Europe
Country of Incorporation	Germany
Business	Payment services and e-money
Effective Ownership Interest	100%			100%
Yaani
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Yaani
Country of Incorporation	Netherlands
Business	Internet search engine and browser services
Effective Ownership Interest	100%			100%
BiP B.V.
Disclosure of subsidiaries [line items]
Name of Subsidiaries	BiP B.V.
Country of Incorporation	Netherlands
Business	Providing digital services and products
Effective Ownership Interest	100%			100%
BiP A.S.
Disclosure of subsidiaries [line items]
Name of Subsidiaries	BiP A.S.
Country of Incorporation	Turkiye
Business	Providing digital services and products
Effective Ownership Interest	100%			100%
Beltel
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Beltel
Country of Incorporation	Turkiye
Business	Telecommunications investments
Effective Ownership Interest				100%
BeST
Disclosure of subsidiaries [line items]
Name of Subsidiaries	BeST
Country of Incorporation	Republic of Belarus
Business	Telecommunications
Effective Ownership Interest	100%			100%
Turkcell GSYF
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Turkcell GSYF
Country of Incorporation	Turkiye
Business	Venture capital investment fund
Effective Ownership Interest	100%			100%
W3
Disclosure of subsidiaries [line items]
Name of Subsidiaries	W3
Country of Incorporation	Turkiye
Business	Information technology
Effective Ownership Interest	100%			100%
Ultia
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Ultia (*)
Country of Incorporation	Turkiye
Business	Information technology
Effective Ownership Interest	100%			100%
Lifetech
Disclosure of subsidiaries [line items]
Name of Subsidiaries	Lifetech
Country of Incorporation	Republic of Belarus
Business	Information technology, programming and technical support
Effective Ownership Interest	100%			100%
TOGG
Disclosure of subsidiaries [line items]
Name of Associates	TOGG
Country of Incorporation	Turkiye
Business	Electric passenger car development, production and trading activities
Effective Ownership Interest	23%			23%
Sofra
Disclosure of subsidiaries [line items]
Name of Joint Venture	Sofra (*)
Country of Incorporation	Turkiye
Business	Meal coupons and cards
Effective Ownership Interest	66%			33%
Sofra | Turkcell Odeme
Disclosure of subsidiaries [line items]
Effective Ownership Interest			33.30%
Percentage of ownership interest acquired		33.30%
Acquisition of investments in joint ventures		₺ 762,690

Investments accounted for usi_3

Investments accounted for using the equity method - Carrying value of Joint venture (Details) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Sofra
Joint ventures
Investments in joint ventures	₺ 12,347	₺ 30,018

Investments accounted for usi_4

Investments accounted for using the equity method - Carrying value associates (Details) - TOGG ₺ in Thousands, € in Millions	Dec. 31, 2023 TRY (₺)	Dec. 31, 2023 EUR (€)	Dec. 31, 2022 TRY (₺)
Associates
Investments in associates | ₺	₺ 5,857,271		₺ 3,771,069
Commitments in relation to associates		€ 115
Commitments in relation to associates, amount paid		€ 114.5

Investments accounted for usi_5

Investments accounted for using the equity method - Reconciliation (Details) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Investments accounted for using the equity method
Opening balance	₺ 3,801,087	₺ 2,264,587
Shares of profit	1,525,175	522,221	[1]	₺ 191,303	[1]
Contribution to capital increase	543,356	1,014,279		1,614,614
Closing balance	₺ 5,869,618	₺ 3,801,087		₺ 2,264,587
[1]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

Discontinued operations (Detail

Discontinued operations (Details) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Discontinued operations
Revenue	₺ 107,116,184	₺ 93,486,846	[1]	₺ 108,599,644	[1]
Cost of revenue	(84,418,035)	(81,680,929)	[1]	(86,138,067)	[1]
Gross profit	22,698,149	11,805,917	[1]	22,461,577	[1]
Selling and marketing expenses	(5,682,346)	(4,592,793)	[1]	(5,201,034)	[1]
Administrative expenses	(3,429,518)	(2,579,411)	[1]	(2,658,343)	[1]
Operating profit	7,812,569	2,953,370	[1]	12,101,446	[1]
Net finance costs / income	(3,451,063)	(224,370)	[1]	(4,975,512)	[1]
Profit before income tax	5,886,681	3,251,221	[1]	7,317,237	[1]
Profit for the year from discontinued operations	1,969,674	842,370	[1]	718,727	[1]
Lifecell LLC, Global LLC, and Ukrtower
Discontinued operations
Revenue	7,737,020	7,921,451		7,665,767
Cost of revenue	(4,763,836)	(5,670,807)		(5,436,914)
Gross profit	2,973,184	2,250,644		2,228,853
Selling and marketing expenses	(443,848)	(444,724)		(509,207)
Administrative expenses	(254,215)	(258,865)		(258,037)
Other operating income/(expense), net	192,786	152,396		(4,907)
Operating profit	2,467,907	1,498,620		1,456,702
Net finance costs / income	(206,260)	(733,388)		(695,285)
Profit before income tax	2,261,647	966,063		761,417
Tax benefit/(expense)	(291,973)	(123,693)		(42,690)
Profit for the year from discontinued operations	₺ 1,969,674	₺ 842,370		₺ 718,727
[1]Please refer to Note 2 (b) Restatement of financial statements during the hyperinflationary periods and Note 41 Discontinued operations

Discontinued operations - Asset

Discontinued operations - Assets and Liabilities (Details) - TRY (₺) ₺ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Assets
Property, plant and equipment	₺ 66,650,246	₺ 71,494,396	₺ 76,258,789
Right-of-use assets	6,136,092	8,054,305	10,359,936
Intangible assets	58,511,397	61,498,735	₺ 67,918,125
Deferred tax assets	1,128,749	2,732,413
Other non current asset	4,430,424	5,368,170
Cash and cash equivalents	49,978,716	42,776,160
Other current assets	3,875,773	3,190,642
Assets held for sale	247,083,325	234,989,180
Liabilities
Borrowings	84,084,209	88,737,385
Other non current liabilities	1,113,468	1,106,591
Contract liabilities	2,506,184	2,650,148
Liabilities directly associated with the assets held for sale	124,848,460	₺ 125,611,241
Lifecell LLC, Global LLC, and Ukrtower
Assets
Property, plant and equipment	5,797,891
Right-of-use assets	1,327,438
Intangible assets	3,299,805
Trade receivables	269,898
Deferred tax assets	1,315,876
Inventories	53,042
Other non current asset	151,771
Financial assets at amortised cost	736,174
Cash and cash equivalents	4,017,443
Other current assets	136,432
Assets held for sale	17,105,770
Liabilities
Borrowings	4,524,403
Employee benefit obligations	34,730
Current tax liabilities	4,200
Trade and other payables	891,447
Other non current liabilities	5,337
Deferred revenue	17,804
Contract liabilities	460,244
Provisions	389,511
Liabilities directly associated with the assets held for sale	6,327,676
Net assets directly associated with disposal group	₺ 10,778,094

Discontinued operations - Other

Discontinued operations - Other comprehensive income (Details) - Lifecell LLC, Global LLC, and Ukrtower ₺ in Thousands	Dec. 31, 2023 TRY (₺)
Amounts included in other comprehensive income:
Foreign currency translation reserve	₺ 6,140,191
Reserve of disposal group classified as held for sale	₺ 6,140,191

Discontinued operations - Net c

Discontinued operations - Net cash flows (Details) - Lifecell LLC, Global LLC, and Ukrtower - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net cash flows incurred by the disposal group
Cash flows from operating activities	₺ 4,878,305	₺ 4,122,088	₺ 5,098,656
Cash flows from investing activities	(1,842,419)	(3,163,689)	(3,095,876)
Cash flows from financing activities	(826,913)	(785,688)	(910,800)
Net cash (outflow)/inflow	₺ 2,208,973	₺ 172,710	₺ 1,091,979

Discontinued operations - Addit

Discontinued operations - Additional Information (Detail) - TRY (₺) ₺ in Thousands		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Discontinued operations
Deferred tax assets	₺ 6,740,015	₺ 6,740,015	₺ 7,567,411
Lifecell LLC
Discontinued operations
Deferred tax assets	1,177,312	1,177,312	1,047,014
Unused tax losses	₺ 6,540,624	₺ 6,540,624	₺ 5,816,742
Accumulated losses utilization period		4 years
Percentage of reasonably possible decrease in subscriber growth rate and average revenue per subscriber	5%	5%
Extended project utilization period for reasonably possible decrease in subscriber growth rate and average revenue per subscriber	1 year

Cash Flow Information - Reconci

Cash Flow Information - Reconciliation of Net Cash Flow to Movement in Net Debt (Detail) - TRY (₺) ₺ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	₺ (85,637,196)	₺ (93,972,889)
Cash inflows	(62,764,384)	(51,650,050)
Cash outflows	66,021,034	51,666,002
Other non-cash movements	(48,959,479)	(34,666,452)
Transfer to asset held for sale	4,524,403
Inflation adjustment	44,421,808	42,986,192
Ending balance	(82,393,814)	(85,637,196)
Liabilities arising from financing activities, liabilities
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	(88,737,385)	(99,548,038)
Cash inflows	(70,514,047)	(57,611,572)
Cash outflows	70,777,764	56,930,743
Other non-cash movements	(43,665,517)	(32,129,802)
Transfer to asset held for sale	4,524,403
Inflation adjustment	43,530,573	43,621,284
Ending balance	(84,084,209)	(88,737,385)
Debt securities issued
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	(31,534,111)	(36,292,848)
Cash inflows	(7,824,254)	(4,472,292)
Cash outflows	7,367,659	5,489,265
Other non-cash movements	(15,440,923)	(12,025,739)
Inflation adjustment	15,563,673	15,767,503
Ending balance	(31,867,956)	(31,534,111)
Loans
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	(52,169,081)	(55,389,833)
Cash inflows	(62,689,793)	(53,139,280)
Cash outflows	59,288,115	47,130,897
Other non-cash movements	(22,663,080)	(15,506,487)
Transfer to asset held for sale	2,744,051
Inflation adjustment	25,701,123	24,735,622
Ending balance	(49,788,665)	(52,169,081)
Lease liabilities
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	(5,034,193)	(7,865,357)
Cash outflows	4,121,990	4,310,581
Other non-cash movements	(5,561,514)	(4,597,576)
Transfer to asset held for sale	1,780,352
Inflation adjustment	2,265,777	3,118,159
Ending balance	(2,427,588)	(5,034,193)
Derivative Assets, net
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	3,100,189	5,575,149
Cash inflows	7,749,663	5,961,522
Cash outflows	(4,756,730)	(5,264,741)
Other non-cash movements	5,293,962	(2,536,649)
Inflation adjustment	891,235	(635,092)
Ending balance	₺ 1,690,395	₺ 3,100,189

Subsequent events (Detail)

Subsequent events (Detail) ₺ / shares in Units, ₺ in Thousands, € in Thousands, ¥ in Thousands

2 Months Ended

11 Months Ended

12 Months Ended

Apr. 05, 2024 TRY (₺) ₺ / shares

Mar. 14, 2024 EUR (€)

Feb. 14, 2024 TRY (₺)

Jan. 29, 2024 CNY (¥)

Jan. 17, 2024 TRY (₺)

Jan. 10, 2024 TRY (₺)

Dec. 27, 2023 CNY (¥)

Nov. 28, 2023 CNY (¥)

Oct. 25, 2023 EUR (€)

Sep. 06, 2023 CNY (¥)

Aug. 11, 2023 TRY (₺)

Aug. 09, 2023 TRY (₺)

Aug. 01, 2023 TRY (₺)

Jun. 21, 2023 EUR (€)

May 29, 2023 EUR (€)

May 08, 2023 TRY (₺)

Feb. 08, 2023 EUR (€)

Mar. 31, 2024 TRY (₺)

Feb. 29, 2024 TRY (₺)

Dec. 31, 2023 TRY (₺) ₺ / shares

Dec. 31, 2023 TRY (₺) ₺ / shares

Dec. 31, 2022 TRY (₺)

Dec. 31, 2021 TRY (₺)

Subsequent events

Issuance of debt securities

₺ 700,000

₺ 530,000

₺ 500,000

₺ 330,000

Proceeds from issues of loans and borrowings

₺ 62,689,793

₺ 53,139,280

₺ 43,150,810

Dividends proposed

₺ 6,277,000

Dividends proposed per share | ₺ / shares

₺ 2.8532

Dividends proposed per share, net | ₺ / shares

2.5679

Nominal value per share | ₺ / shares

₺ 1

₺ 1

₺ 1

China Development Bank | CNY

Subsequent events

Proceeds from issues of loans and borrowings | ¥

¥ 36,000

¥ 47,600

¥ 42,073

Borrowings, interest rate

5.15%

5.15%

China Development Bank | EUR

Subsequent events

Proceeds from issues of loans and borrowings | €

€ 40,675

€ 26,854

€ 36,603

€ 28,900

Borrowings, interest rate description

6M Euribor+2.29%

Borrowings, adjustment to variable interest rate

2.29%

2.29%

Turkcell Odeme

Subsequent events

Issuance of sukuk

₺ 1,680,000

Turkcell Finansman

Subsequent events

Issuance of debt securities

₺ 925,000

Issuance of securities and sukuk | Commercial bills with maturity of 12 July 2024 [member]

Subsequent events

Issuance of debt securities

₺ 2,500,000

Issuance of securities and sukuk | Commercial bills with maturity of 2 August 2024 [member]

Subsequent events

Issuance of debt securities

250,000

Issuance of securities and sukuk | Commercial bills with maturity of 6 August 2024 [member]

Subsequent events

Issuance of debt securities

₺ 800,000

Issuance of securities and sukuk | Turkcell Superonline

Subsequent events

Issuance of sukuk

₺ 300,000

₺ 300,000

Issuance of securities and sukuk | Turkcell Odeme | Sukuk with maturity of 8 May 2024 [member]

Subsequent events

Issuance of sukuk

₺ 200,000

Issuance of securities and sukuk | Turkcell Odeme | Sukuk with maturity of 5 June 2024 [member]

Subsequent events

Issuance of sukuk

100,000

Issuance of securities and sukuk | Turkcell Odeme | Sukuk with maturity of 13 June 2024 [member]

Subsequent events

Issuance of sukuk

₺ 200,000

Issuance of securities and sukuk | Turkcell Finansman

Subsequent events

Issuance of debt securities

₺ 143,000

Borrowings received | China Development Bank | CNY

Subsequent events

Proceeds from issues of loans and borrowings | ¥

¥ 38,000

Borrowings, interest rate

5.15%

Borrowings received | China Development Bank | EUR

Subsequent events

Proceeds from issues of loans and borrowings | €

€ 50,000

Borrowings, interest rate description

6M Euribor + 2.29%

Borrowings, adjustment to variable interest rate

2.29%