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INCOME TAXES - Reconciliation between statutory and effective income tax (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Effective income tax rate reconciliation, difference due to tax effects |  |  |
Profit / (loss) before tax from continuing operations | $ 704 | $ 559 | $ 802
Income tax expense at statutory rates noted above | (63) | (144) | (207)
Different tax rates in different jurisdictions | (72) | 66 | 45
Non-deductible expenses | (14) | (50) | (46)
Non-taxable income | 40 | 30 | 11
Adjustments in respect of previous years | (10) | (14) | (6)
Movements in (un)recognized deferred tax assets | (23) | (35) | 117
Recognized losses | 473 | 388 |
Withholding taxes | (45) | (32) | 38
Uncertain tax positions | (26) | 2 | (25)
Change in income tax rate | 0 | 4 | 4
Other | (4) | (6) | 0
Income tax expense | $ (217) | $ (179) | $ (69)
Effective tax rate | 30.80% | 32.00% | 8.60%
Bangladesh |  |  |
Effective income tax rate reconciliation, difference due to tax effects |  |  |
Recognized losses |  |  | $ 108
Russia |  |  |
Effective income tax rate reconciliation, difference due to tax effects |  |  |
Withholding taxes |  | $ (16) |
Pakistan, Uzbekistan and Kazakhstan |  |  |
Effective income tax rate reconciliation, difference due to tax effects |  |  |
Withholding taxes |  | (15) |
Russia, Ukraine and Pakistan |  |  |
Effective income tax rate reconciliation, difference due to tax effects |  |  |
Withholding taxes |  |  | $ (38)
Netherlands and Luxembourg |  |  |
Effective income tax rate reconciliation, difference due to tax effects |  |  |
Recognized losses | $ 0 | 0 |
Dutch Holdings |  |  |
Effective income tax rate reconciliation, difference due to tax effects |  |  |
Non-taxable income |  | $ 25 |
Kazakhstan subsidiaries |  |  |
Effective income tax rate reconciliation, difference due to tax effects |  |  |
Non-taxable income | 17 |  |
Maltese subsidiary |  |  |
Effective income tax rate reconciliation, difference due to tax effects |  |  |
Non-taxable income | $ 21 |  |

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- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_h&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2024-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2024-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_79&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_d&doctype=Standard -URIDate 2024-03-27 + Details
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