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Long-term assets (Tables)

12 Months Ended

Dec. 31, 2021

Subclassifications of assets, liabilities and equities [abstract]

Disclosure of intangible assets useful lives

Estimated useful lives are:

			Years
Estimated useful lives
Trademarks			1 to 15
Customer lists			4 to 20

Movements in intangible assets and goodwill

Movements in intangible assets in 2021

			Goodwill			Licenses			Customer Lists			IRUs			Trademark			Other (i)			Total
			(US$ millions)
Opening balance, net			1,659			870			423			86			77			289			3,403
Change in scope (see note A.1.2.)			3,257			319			91			6			848			25			4,546
Additions			—			29			—			—			—			135			164
Amortization charge			—			(82)			(56)			(14)			(67)			(100)			(320)
Impairment			—			—			—			—			—			(1)			(1)
Disposals, net			—			—			—			—			—			(1)			(1)
Transfers			—			—			—			2			1			46			49
Exchange rate movements			(32)			(67)			(1)			(5)			—			(15)			(121)
Closing balance, net			4,884			1,070			456			75			858			379			7,721
Cost or valuation			4,884			1,728			1,251			210			1,189			1,059			10,322
Accumulated amortization and impairment			—			(658)			(795)			(135)			(331)			(681)			(2,600)
Net			4,884			1,070			456			75			858			379			7,721

Movements in intangible assets in 2020

			Goodwill			Licenses			Customer Lists			IRUs			Trademark			Other (i)			Total
			(US$ millions)
Opening balance, net			1,684			468			470			107			183			282			3,195
Additions			—			421			—			—			—			99			520
Amortization charge			—			(71)			(44)			(13)			(106)			(84)			(318)
Impairment			—			—			—			—			—			—			—
Disposals, net			—			—			—			14			—			—			13
Transfers			—			3			—			(18)			—			(1)			(16)
Transfer to/from held for sale			—			—			—			—			—			—			—
Exchange rate movements			(26)			49			(3)			(3)			—			(8)			10
Closing balance, net			1,659			870			423			86			77			289			3,403
Cost or valuation			1,659			1,305			630			196			323			840			4,953
Accumulated amortization and impairment			—			(435)			(207)			(111)			(246)			(550)			(1,550)
Net			1,659			870			423			86			77			289			3,403

(i)    Other includes mainly software costs

Cash used for purchases of long-term assets

Cash used for intangible asset additions

			2021			2020			2019
			(US$ millions)
Additions			164			520			202
Change in accruals and payables for intangibles			(29)			(315)			(32)
Cash used for additions			135			202			171

Cash used for property, plant and equipment additions

			2021			2020			2019
			(US$ millions)
Additions			787			649			719
Change in advances to suppliers			(6)			(4)			1
Change in accruals and payables for property, plant and equipment			(40)			(22)			17
Other			(1)			(1)			(1)
Cash used for additions			740			622			736

Allocation of goodwill to cash generating units

Allocation of Goodwill to cash generating units (CGUs)

			2021			2020
			(US$ millions)
Guatemala (see note A.1.2.)			3,258			—
Panama (see note A.1.2.)			907			907
El Salvador			194			194
Costa Rica			110			115
Paraguay			47			47
Colombia			149			173
Tanzania			12			12
Nicaragua (see note A.1.2)			203			207
Bolivia			3			3
Total			4,884			1,659

Allocation of indefinite useful life trademarks to cash generating units (CGUs)

			2021			2020
			(US$ millions)
Guatemala			848			—
Tanzania			10			10
Total			858			10

The most significant estimates used for the 2021 and 2020 impairment test are shown below:

CGU			Average EBITDA margin (%) (i)						Average CAPEX intensity (%) (i)						Perpetual growth rate (%)						WACC rate after tax (%)
			2021			2020			2021			2020			2021			2020			2021			2020
Bolivia			42.7			39.2			16.6			16.8			1.0			1.0			11.6			11.5
Colombia			36.1			35.7			17.4			17.7			2.0			2.0			8.9			8.3
Costa Rica			35.5			32.9			15.1			17.8			2.0			2.0			11.1			12.1
El Salvador			39.3			35.4			12.9			14.0			1.0			1.0			14.7			13.8
Nicaragua (see note A.1.2)			45.9			45.6			16.0			15.9			3.0			3.0			12.5			13.8
Panamá (see note A.1.2)			47.0			48.2			17.2			17.5			1.0			1.0			7.0			7.6
Paraguay			42.6			44.3			15.4			15.6			1.0			1.0			8.3			8.4
Guatemala			54.7			53.2			12.3			12.4			1.0			1.0			8.4			8.6
Tanzania			38.0			39.5			12.5			11.7			1.0			1.0			13.2			13.8

    

(i) Average is computed over the period covered by the plan.

Management performed a sensitivity analysis on key assumptions within the test. The following maximum increases or decreases, expressed in percentage points, were considered for all CGUs:

Reasonable changes in key assumptions (%)
Financial variables
WACC rates			+/-1
Perpetual growth rates			+/-1
Operating variables
EBITDA margin			+/-2
CAPEX intensity			+/-1

The sensitivity analysis shows a comfortable headroom between the recoverable amounts and the carrying values for all CGUs at December 31, 2021.

Schedule of property, plant and equipment and movements in tangible assets

Estimated useful lives			Duration
Buildings			Up to 40 years
Networks (including civil works)			5 to 15 years
Other			2 to 7 years

Movements in tangible assets in 2021

			Network Equipment (ii)			Land and Buildings			Construction in Progress			Other(i)			Total
			(US$ millions)
Opening balance, net			2,175			185			308			87			2,755
Change in scope (see note A.1.2.)			494			9			29			11			543
Additions			30			—			752			4			787
Impairments/reversal of impairment, net			—			—			(3)			(1)			(4)
Disposals, net			(10)			—			(4)			—			(14)
Depreciation charge			(651)			(16)			—			(73)			(739)
Asset retirement obligations			31			1			—			—			32
Transfers			572			5			(646)			41			(28)
Transfer from/(to) assets held for sale (see note E.4)			—			—			—			—			—
Exchange rate movements			(115)			(10)			(6)			(2)			(133)
Closing balance, net			2,527			175			429			68			3,198
Cost or valuation			8,373			333			429			390			9,524
Accumulated amortization and impairment			(5,846)			(158)			—			(322)			(6,326)
Net at December 31, 2021			2,527			175			429			68			3,198

Movements in tangible assets in 2020

			Network equipment			Land and buildings			Construction in progress			Other(i)			Total
			(US$ millions)
Opening balance, net			2,212			206			355			127			2,899
Change in Scope			—			—			—			—			—
Additions			31			—			606			11			649
Impairments/reversal of impairment, net			—			—			—			—			—
Disposals, net			31			(2)			(2)			(41)			(13)
Depreciation charge			(644)			(22)			—			(83)			(749)
Asset retirement obligations			17			2			—			—			19
Transfers			588			5			(644)			75			24
Transfers from/(to) assets held for sale (see note E.4.)			1			1			—			—			3
Exchange rate movements			(62)			(5)			(8)			(2)			(77)
Closing balance, net			2,175			185			308			87			2,755
Cost or valuation			6,423			329			308			407			7,466
Accumulated amortization and impairment			(4,248)			(144)			—			(320)			(4,711)
Net at December 31, 2020			2,175			185			308			87			2,755

(i)    Other mainly includes office equipment and motor vehicles.

Disclosure of movement in right of use assets

Movements in right of use assets in 2021

Right-of-use assets			Land and buildings			Sites rental			Tower rental			Other network equipment			Capacity			Other			Total
			(US$ millions)
Opening balance, net			147			93			607			31			14			2			895
Change in scope (see note A.1.2.)			16			107			48			3			—			13			187
Additions			37			14			53			—			—			1			106
Modifications			14			8			3			1			—			(1)			25
Impairments			(1)			—			—			—			—			—			(1)
Disposals			(2)			(2)			(2)			(1)			—			—			(7)
Depreciation			(36)			(22)			(81)			(4)			(1)			(2)			(145)
Asset retirement obligations			1			—			—			—			—			—			—
Transfers			—			4			(17)			(5)			(1)			—			(18)
Exchange rate movements			(9)			(1)			(24)			—			—			—			(34)
Closing balance, net			169			201			587			25			12			13			1,008
Cost of valuation			254			317			908			40			17			21			1,557
Accumulated depreciation and impairment			(85)			(116)			(320)			(14)			(5)			(8)			(549)
Net at 31 December 2021			169			201			587			25			12			13			1,008

There have been no unusual significant events affecting lease liabilities (and right-of-use assets) during the year ended December 31, 2021.

Movements in right of use assets in 2020

Right-of-use assets			Land and buildings			Sites rental			Tower rental			Capacity			Other network equipment			Other			Total
			(US$ millions)
Opening balance, net			148			101			729			15			16			3			1,012
Change in scope			—			—			—			—			—			—			—
Additions			41			2			23			1			18			1			86
Modifications (i)			9			10			(27)			—			(1)			—			(8)
Impairments			(1)			—			—			—			—			—			(1)
Disposals			(10)			(1)			—			—			(1)			—			(12)
Depreciation			(38)			(17)			(88)			(1)			(8)			(2)			(155)
Asset retirement obligations			—			1			—			—			—			(1)			—
Transfers			—			—			(2)			—			5			1			4
Transfers to/from assets held for sale			—			—			—			—			—			—			—
Exchange rate movements			(3)			(2)			(27)			—			—			—			(32)
Closing balance, net			147			93			607			14			31			2			895
Cost of valuation			206			127			839			18			42			6			1,238
Accumulated depreciation and impairment			(59)			(34)			(232)			(4)			(12)			(3)			(343)
Net at 31 December 2020			147			93			607			14			31			2			895

(i)     In early 2020, and following a change in regulation in Colombia, future lease payments for the use of certain public assets have been significantly decreased. This triggered a lease modification and a decrease of the related lease liabilities (and right-of-use assets) of approximately $45 million.

Schedule of assets and liabilities reclassified as held for sale

The following table summarizes the nature of the assets and liabilities reported under assets held for sale and liabilities directly associated with assets held for sale as at December 31, 2021 and 2020:

			December 31,
			2021			2020
			(US$ millions)
Assets and liabilities reclassified as held for sale ($ millions)
Towers Colombia (see note E.4.1.)			—			1
Towers El Salvador (see note E.4.1.)			—			—
Towers Zantel			—			—
Total assets of held for sale			—			1
Total liabilities directly associated with assets held for sale			—			—
Net assets held for sale / book value			—			1

Schedule of discontinued operations

Results from discontinued operations

			December 31
			2021			2020			2019
			(US$ millions)
Revenue			—			—			50
Cost of sales			—			—			(14)
Operating expenses			—			(4)			(2)
Other expenses linked to the disposal of discontinued operations			—			(9)			(10)
Depreciation and amortization			—			—			(11)
Other operating income (expenses), net			—			—			—
Gain/(loss) on disposal of discontinued operations			—			—			74
Operating profit (loss)			—			(12)			88
Interest income (expense), net			—			—			(2)
Other non-operating (expenses) income, net			—			—			—
Profit (loss) before taxes			—			(12)			86
Credit (charge) for taxes, net			—			—			(2)
Net profit/(loss) from discontinuing operations			—			(12)			84

Cash flows from discontinued operations

			December 31
			2021			2020			2019
			(US$ millions)
Cash from (used in) operating activities, net			—			—			(8)
Cash from (used in) investing activities, net			—			—			5
Cash from (used in) financing activities, net			—			—			7

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