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v3.26.1

Long-term assets - E.2.2. Movements in tangible assets (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024
Reconciliation of changes in property, plant and equipment [abstract] |  |
Opening balance, net | $ 2,847 | $ 3,107
Change in scope | 387 | 115
Additions | 654 | 579
Impairments/reversal of impairment, net | 2 |
Disposals, net | (84) | (16)
Depreciation charge | (710) | (710)
Asset retirement obligations | 49 | 27
Transfers | (3) | (26)
Transfer to/from held for sale |  | (122)
Exchange rate movements | 85 | (107)
Other | 0 |
Closing balance, net | 3,226 | 2,847
Cost or valuation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Opening balance, net | 9,803 |
Closing balance, net | 11,411 | 9,803
Accumulated depreciation and impairment |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Opening balance, net | (6,956) |
Closing balance, net | (8,185) | (6,956)
Network Equipment |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Opening balance, net | 2,271 | 2,507
Change in scope | 293 | 114
Additions | 133 | 118
Impairments/reversal of impairment, net | 2 |
Disposals, net | (81) | (11)
Depreciation charge | (669) | (671)
Asset retirement obligations | 46 | 23
Transfers | 523 | 404
Transfer to/from held for sale |  | (122)
Exchange rate movements | 68 | (90)
Other | 4 |
Closing balance, net | 2,591 | 2,271
Network Equipment | Cost or valuation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Opening balance, net | 8,767 |
Closing balance, net | 10,175 | 8,767
Network Equipment | Accumulated depreciation and impairment |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Opening balance, net | (6,496) |
Closing balance, net | (7,584) | (6,496)
Land and Buildings |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Opening balance, net | 171 | 162
Change in scope | 25 | 0
Additions | 1 | 23
Impairments/reversal of impairment, net | 0 |
Disposals, net | 0 | 0
Depreciation charge | (17) | (16)
Asset retirement obligations | 3 | 4
Transfers | 5 | 5
Transfer to/from held for sale |  | 0
Exchange rate movements | 9 | (8)
Other | (4) |
Closing balance, net | 194 | 171
Land and Buildings | Cost or valuation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Opening balance, net | 328 |
Closing balance, net | 444 | 328
Land and Buildings | Accumulated depreciation and impairment |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Opening balance, net | (157) |
Closing balance, net | (250) | (157)
Construction in Progress |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Opening balance, net | 370 | 394
Change in scope | 55 | 1
Additions | 508 | 433
Impairments/reversal of impairment, net | 0 |
Disposals, net | (3) | (5)
Depreciation charge | 0 | 0
Asset retirement obligations | 0 | 0
Transfers | (561) | (445)
Transfer to/from held for sale |  | 0
Exchange rate movements | 8 | (8)
Other | 0 |
Closing balance, net | 376 | 370
Construction in Progress | Cost or valuation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Opening balance, net | 370 |
Closing balance, net | 376 | 370
Construction in Progress | Accumulated depreciation and impairment |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Opening balance, net | 0 |
Closing balance, net | 0 | 0
Other |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Opening balance, net | 35 | 44
Change in scope | 14 | 0
Additions | 12 | 5
Impairments/reversal of impairment, net | (1) |
Disposals, net | 0 | 0
Depreciation charge | (25) | (23)
Asset retirement obligations | 0 | 0
Transfers | 29 | 9
Transfer to/from held for sale |  | 0
Exchange rate movements | 0 | 0
Other | 0 |
Closing balance, net | 65 | 35
Other | Cost or valuation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Opening balance, net | 338 |
Closing balance, net | 416 | 338
Other | Accumulated depreciation and impairment |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Opening balance, net | (303) |
Closing balance, net | $ (351) | $ (303)

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- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_iii&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_iii&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_i&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_i&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_54_a&doctype=Standard -URIDate 2025-03-27 + Details
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