XML 202 R24.htm IDEA: XBRL DOCUMENT

Other assets and liabilities (Tables)

12 Months Ended

Dec. 31, 2018

Subclassifications of assets, liabilities and equities [abstract]

Schedule of trade receivables



	2018			2017
	(US$ millions)
Gross trade receivables	592			597
Less: provisions for expected credit losses	(249	)		(211	)
Trade receivables, net	343			386

Aging of trade receivables

Aging of trade receivables



	Neither past due nor impaired			Past due (net of impairments)
	Neither past due nor impaired			30–90 days			>90 days			Total
	(US$ millions)
2018:
Telecom operators	17			9			14			39
Own customers	158			69			19			246
Others	36			17			5			58
Total	210			95			37			343
2017:
Telecom operators	29			16			4			49
Own customers	186			52			34			273
Others	43			16			5			64
Total	259			83			43			386

Inventories



	2018			2017
	(US$ millions)
Telephone and equipment	26			28
SIM cards	4			6
IRUs	3			3
Other	6			9
Inventory at December 31,	39			45

Provisions and other liabilities

Current



	2018			2017
	(US$ millions)
Deferred revenue(i)	85			86
Customer deposits	15			13
Current legal provisions	27			24
Tax payables	68			57
Customer and MFS distributor cash balances	147			144
Withholding tax on payments to third parties	17			17
Other provisions	7			1
Other current liabilities(ii)	128			83
Total	494			425


(i)	Deferred revenue has partly been reclassified to Contract Liabilities as a result of the adoption of IFRS 15. See the 'Accounting Policy Changes' note.


(ii)	In the caption "Other current liabilities", for 2018 $38 million of provision for tax risk not related to income tax is included.

Non-current



	2018			2017
	(US$ millions)
Non-current legal provisions	8			15
Long-term portion of asset retirement obligations	77			69
Long-term portion of deferred income on tower sale and leasebacks	85			73
Long-term employment obligations	68			76
Accruals and payables in respect of spectrum and license acquisitions	41			31
Other non-current liabilities	71			70
Total	351			335

Contract assets

Contract costs, net (i)



	2018
	(US$ millions)
Net at January 1	4
Contract costs capitalized	4
Amortization of contract costs	(4	)
Net at December 31	4


(i)	Incremental costs of obtaining a contract are expensed when incurred if the amortization period of the asset that Millicom otherwise would have recognized is one year or less.

Contract assets, net



	2018
	(US$ millions)
Long-term portion	3
Short-term portion	35
Less: provisions for expected credit losses	(1	)
Total	37

Contract liabilities

Contract liabilities



	2018
	(US$ millions)
Long-term portion	1
Short-term portion	86
Total	87