| 22. | Other current assets |
| 31 December 2017 |
31 December 2016 |
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|
Prepaid expenses |
322,388 | 294,540 | ||||||
|
Restricted cash |
183,806 | 289 | ||||||
|
Receivables from the Ministry of Transport, Maritime Affairs and Communications |
143,669 | 32,299 | ||||||
|
Subscriber acquisition costs |
138,177 | 108,628 | ||||||
|
Receivables from tax office |
93,917 | 52,561 | ||||||
|
Advances given to suppliers |
55,754 | 57,020 | ||||||
|
VAT receivable |
38,934 | 49,211 | ||||||
|
Special communication tax to be collected from subscribers |
38,318 | 36,941 | ||||||
|
Other |
145,642 | 138,646 | ||||||
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|
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| 1,160,605 | 770,135 | |||||||
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Prepaid expenses mainly comprise of prepaid rent expenses and frequency usage fees.
Subscriber acquisition costs are bonus payments to dealers for acquisition of subscribers contracted for a period of time.
As at 31 December 2017, restricted cash amounting to TL 183,483 represents the deposits as guarantees in connection with the foreign currency loans utilized by Turkcell Finansman and restricted cash amounting to TL 323 represents the time deposits at a local bank as guarantees in connection with the loans utilized by Azerinteltek.