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Introduction (Tables) | 12 Months Ended
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Dec. 31, 2018
Disclosure of changes in accounting policies, accounting estimates and errors [Abstract] |
Foreign exchange rates | The following table presents functional currency translation rates for the Group’s locations to the US dollar on December 31, 2018, 2017 and 2016 and the average rates for the years ended December 31, 2018, 2017 and 2016.
Exchange Rates to the US Dollar |  | Functional Currency |  | 2018 Average Rate |  | 2018 Year-end Rate |  | Change % |  | 2017 Average Rate |  | 2017 Year-end Rate |  | Change % |  | 2016 Average Rate
Bolivia |  | Boliviano (BOB) |  | 6.91 |  |  | 6.91 |  |  | n/a |  |  | 6.91 |  |  | 6.91 |  |  | n/a |  |  | 6.91 |
Chad |  | CFA Franc (XAF) |  | 571 |  |  | 580 |  |  | 3.99 | % |  | 588 |  |  | 558 |  |  | 12.00 |  |  | 600 |
Colombia |  | Peso (COP) |  | 2,973 |  |  | 3,250 |  |  | 8.91 | % |  | 2,961 |  |  | 2,984 |  |  | 1.00 |  |  | 3,049 |
Costa Rica |  | Costa Rican Colon (CRC) |  | 578 |  |  | 608 |  |  | 6.12 | % |  | 571 |  |  | 573 |  |  | (2.00 | ) |  | 551 |
El Salvador |  | US dollar |  | n/a |  |  | n/a |  |  | n/a |  |  | n/a |  |  | n/a |  |  | n/a |  |  | n/a |
Ghana |  | Cedi (GHS) |  | 4.63 |  |  | 4.82 |  |  | 9.12 | % |  | 4.36 |  |  | 4.42 |  |  | (5.00 | ) |  | 3.92 |
Guatemala |  | Quetzal (GTQ) |  | 7.52 |  |  | 7.74 |  |  | 5.41 | % |  | 7.36 |  |  | 7.34 |  |  | 2.00 |  |  | 7.61 |
Honduras |  | Lempira (HNL) |  | 23.99 |  |  | 24.42 |  |  | 3.19 | % |  | 23.58 |  |  | 23.67 |  |  | — |  |  | 22.92 |
Luxembourg |  | Euro (EUR) |  | 0.85 |  |  | 0.87 |  |  | 5.08 | % |  | 0.89 |  |  | 0.83 |  |  | 12.00 |  |  | 0.91 |
Nicaragua |  | Cordoba (NIO) |  | 31.55 |  |  | 32.33 |  |  | 5 | % |  | 30.05 |  |  | 30.79 |  |  | (5.00 | ) |  | 28.62 |
Panama |  | Balboa (B/.) (i) |  | n/a |  |  | n/a |  |  | n/a |  |  | n/a |  |  | n/a |  |  | n/a |  |  | n/a |
Paraguay |  | Guarani (PYG) |  | 5,743 |  |  | 5,961 |  |  | 6.64 | % |  | 5,626 |  |  | 5,590 |  |  | 3.00 |  |  | 5,686 |
Sweden |  | Krona (SEK) |  | 8.71 |  |  | 8.85 |  |  | 8.23 | % |  | 8.53 |  |  | 8.18 |  |  | 10.00 |  |  | 8.58 |
Tanzania |  | Shilling (TZS) |  | 2,274 |  |  | 2,299 |  |  | 2.42 | % |  | 2,233 |  |  | 2,245 |  |  | (3.00 | ) |  | 2,183 |
United Kingdom |  | Pound (GBP) |  | 0.75 |  |  | 0.78 |  |  | 5.93 | % |  | 0.77 |  |  | 0.74 |  |  | 9.00 |  |  | 0.74 |
(i) the balboa is tied to the United States dollar at an exchange rate of 1:1.
Effects of implementation of new IFRS | The following summarizes the amount by which each financial statement line item is affected in the current reporting year by the application of IFRS 15 as compared to previous standard and interpretations:
| 2018
| As reported |  | Without adoption of IFRS 15 |  | Effect of Change Higher/(Lower) |  | Reason for the change
| (US$ millions) |  |
INCOME STATEMENT |  |  |  |  |  |  |
Total revenue | 4,074 |  |  | 4,151 |  |  | (77 | ) |  | (i)
Cost of sales | (1,146 | ) |  | (1,194 | ) |  | 48 |  |  | (ii)
Operating expenses | (1,674 | ) |  | (1,714 | ) |  | 40 |  |  | (ii)
Share of profit in the joint ventures in Guatemala and Honduras | 154 |  |  | 152 |  |  | 2 |  |  | (iii)
Tax impact | (116 | ) |  | (115 | ) |  | (1 | ) |  | (iv)
(i) | Mainly for adjustments for "principal vs agent" considerations under IFRS 15 for wholesale carrier business, as well as for the shift in the timing of revenue recognition due to the reallocation of revenue from service (over time) to telephone and equipment revenue (point in time).
(ii) | Mainly for the reallocation of cost for selling devices due to shift from service revenue to telephone and equipment revenue, for the capitalization and amortization of contract costs and for adjustments for "principal vs agent" under IFRS 15 for wholesale carrier business.
(iii) | Impact of IFRS 15 related to our share of profit in our joint ventures in Guatemala and Honduras.
(iv) | Tax effects of the above adjustments.
| 2018
| As reported |  | Without adoption of IFRS 15 |  | Effect of Change Higher/(Lower) |  | Reason for the change
| (US$ millions) |  |
FINANCIAL POSITION |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |
Investment in joint ventures (non-current) | 2,867 |  |  | 2,839 |  |  | 28 |  |  | (i)
Contract costs, net (non-current) | 4 |  |  | — |  |  | 4 |  |  | (ii)
Deferred tax assets | 202 |  |  | 200 |  |  | 2 |  |  | (vi)
Contract assets, net (current) | 37 |  |  | — |  |  | 37 |  |  | (iii)
LIABILITIES |  |  |  |  |  |  |  |  |  |
Contract liabilities (current) | 87 |  |  | — |  |  | 87 |  |  | (iv)
Provisions and other current liabilities | 494 |  |  | 576 |  |  | (82 | ) |  | (v)
Current income tax liabilities | 58 |  |  | 55 |  |  | 3 |  |  | (vi)
Deferred tax liabilities (non-current) | 233 |  |  | 226 |  |  | 7 |  |  | (vi)
EQUITY |  |  |  |  |  |  |  |  |  |
Retained profits and loss for the year | 2,525 |  |  | 2,468 |  |  | 57 |  |  | (vii)
Non-controlling interests | 249 |  |  | 246 |  |  | 3 |  |  | (vii)
(i) | Impact of application of IFRS 15 for our joint ventures in Guatemala, Honduras and Ghana.
(ii) | This mainly represents commissions capitalized and amortized over the average contract term.
(iii) | Contract assets mainly represents subsidized handsets as more revenue is recognized upfront while the cash will be received throughout the subscription period (which are usually between 12 to 36 months). Throughout the year ended December 31, 2018 no material impairment loss has been recognized.
(iv) | This mainly represents deferred revenue for goods and services not yet delivered to customers that will be recognized when the goods are delivered and the services are provided to customers. The balance also comprises the revenue from the billing of subscription fees or ‘one-time’ fees at the inception of a contract that are deferred and will be recognized over the average customer retention period or the contract term.
(v) | Reclassification of deferred revenue to contract liabilities - see previous paragraph.
(vi) | Tax effects of the above adjustments.
(vii) | Cumulative catch-up effect and IFRS 15 effect in the current year.
The application of IFRS 15 and IFRS 9 had the following impact on the Group financial statements at January 1, 2018:
| As at January 1, 2018 before application |  | Effect of adoption of IFRS 15 |  | Effect of adoption of IFRS 9 |  | As at January 1, 2018 after application |  | Reason for the change
| (US$ millions) |  |
FINANCIAL POSITION |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |
Investment in joint ventures (non-current) | 2,966 |  |  | 27 |  |  | (4 | ) |  | 2,989 |  |  | (i)
Contract costs, net (non-current) NEW | — |  |  | 4 |  |  | — |  |  | 4 |  |  | (ii)
Deferred tax asset | 180 |  |  | — |  |  | 10 |  |  | 191 |  |  | (viii)
Other non-current assets | 113 |  |  | — |  |  | (1 | ) |  | 113 |  |  | (iii)
Trade receivables, net (current) | 386 |  |  | — |  |  | (47 | ) |  | 339 |  |  | (iv)
Contract assets, net (current) NEW | — |  |  | 29 |  |  | (1 | ) |  | 28 |  |  | (v)
LIABILITIES |  |  |  |  |  |  |  |  |
Contract liabilities (current) NEW | — |  |  | 51 |  |  | — |  |  | 51 |  |  | (vi)
Provisions and other current liabilities | 425 |  |  | (46 | ) |  | — |  |  | 379 |  |  | (vii)
Deferred tax liability (non-current) | 56 |  |  | 7 |  |  | (1 | ) |  | 62 |  |  | (viii)
EQUITY |  |  |  |  |  |  |  |  |
Retained profits and loss for the year | 3,035 |  |  | 48 |  |  | (38 | ) |  | 3,045 |  |  | (ix)
Non-controlling interests | 185 |  |  | — |  |  | (5 | ) |  | 181 |  |  | (ix)
(i) | Impact of application of IFRS 15 and IFRS 9 for our joint ventures in Guatemala, Honduras and Ghana.
(ii) | This mainly represents commissions capitalized and amortized over the average contract term.
(iii) | Effect of the application of the expected credit losses required by IFRS 9 on amounts due from joint ventures.
(iv) | Effect of the application of the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognized from initial recognition of the receivables.
(v) | Contract assets mainly represents subsidized handsets as more revenue is recognized upfront while the cash will be received throughout the subscription period (which is usually between 12 to 36 months).
(vi) | This mainly represents deferred revenue for goods and services not yet delivered to customers that will be recognized when the goods are delivered and the services are provided to customers. The balance also comprises revenue from the billing of subscription fees or ‘one-time’ fees at the inception of a contract that are deferred and will be recognized over the average customer retention period or the contract term.
(vii) | Reclassification of deferred revenue to contract liabilities - see previous paragraph.
(viii) | Tax effects of the above adjustments.
(ix) | Cumulative catch-up effect.

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