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Settlement and trade receivables | 12 Months Ended
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Dec. 31, 2025
Trade and other receivables [abstract] |
Settlement and trade receivables | Settlement and trade receivables Settlement and trade receivables primarily include receivables from payment solution providers (“PSP receivables”), which arise from timing differences in the settlement process between the cash settlement of a transaction and the derecognition of the associated receivable. Settlement and trade receivables are initially measured at fair value and subsequently measured at amortized cost less an allowance for ECL. Settlement and trade receivables are composed of:
| December 31, 2025
| Gross Carrying Amount |  | Allowance for ECL |  | Net Carrying Amount
Payment service providers receivables | 454 |  | (1) |  | 453
Merchant receivables | 92 |  | (25) |  | 67
Debt collection receivables | 20 |  | — |  | 20
Other receivables | 40 |  | — |  | 40
Total | 606 |  | (26) |  | 580
| December 31, 2024
| Gross Carrying Amount |  | Allowance for ECL |  | Net Carrying Amount
Payment service providers receivables ........................................................ | $368 |  | $— | - 1 | $368
Merchant receivables ....................................................................................... | 128 |  | (17) | - 2 5 | 111
Debt collection receivables ............................................................................. | 8 |  | — | 0 | 8
Other receivables ............................................................................................... | 6 |  | — | 0 | 6
Total ..................................................................................................................... | $510 |  | $(17) |  | $493
The Group applies the simplified approach to calculating the allowance for expected credit losses. The Group’s provisions for expected credit losses related to merchant receivables are included within general and administrative expense in the consolidated statements of profit or loss. The balances throughout fiscal years 2025 and 2024 for the allowance for expected credit losses related to PSP receivables, debt collection receivables and other receivables were immaterial due to the short-term nature of the receivables and low credit risk associated with transacting with large PSPs, debt collection agencies and other counterparties.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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- References No definition available. + Details
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