XML 49 R22.htm IDEA: XBRL DOCUMENT v3.25.1
INTANGIBLE ASSETS
 12 Months Ended
Dec. 31, 2024
Disclosure of detailed information about intangible assets [abstract]  
INTANGIBLE ASSETS INTANGIBLE ASSETS
The following table summarizes the movement in the net book value of intangible assets for the years ended December 31:
Net book valueTelecommuni-cation licenses, frequencies & permissionsSoftwareBrands and trademarksCustomer relationshipsOther intangible assetsGoodwillTotal
As of January 1, 20231,334 169 7 54 2 394 1,960 
Additions4 92 — — 5 — 101 
Amortization charge for the year(131)(67)(3)(6)(1)— (208)
Transfer and reclassification(1)7 — — (1)— 5 
Translation adjustment(180)(8)— (6)— (45)(239)
As of December 31, 20231,026 193 4 42 5 349 1,619 
Additions35 52 — 2 81 — 170 
Disposals— (4)— — (1)— (5)
Amortization charge for the year(125)(63)(2)(6)(3)— (199)
Divestment and reclassification as held for sale *(4)(8)— — — — (12)
Transfer and reclassification— 58 — — (60)6 4 
Translation adjustment(29)(18)(1)(2)— (17)(67)
As of December 31, 2024903 210 1 36 22 338 1,510 
Cost1,865 658 157 277 33 1,067 4,057 
Accumulated amortization and impairment(962)(448)(156)(241)(11)(729)(2,547)
* This relates to the classification of Kyrgyzstan as held-for-sale and sale of TNS+ in Kazakhstan as explained in Note 1
During 2024 and 2023, there were no material changes in estimates related to intangible assets.
Intangible assets include assets in use in the amount of US$17 (2023: US$33), which were not yet paid for as of year-end.
GOODWILL
During the year, the movement in goodwill for the Group, per CGU, consisted of the following:
CGU*December 31,
2024		Translation adjustmentTransfer and reclassificationDecember 31,
2023
Pakistan183 4 — 179 
Kazakhstan112 (17)— 129 
Ukraine14 (2)6 10 
Uzbekistan29 (2)— 31 
Total338 (17)6 349 
* There is no goodwill allocated to the CGUs of Bangladesh or Kyrgyzstan.
CGU*December 31,
2023		Translation adjustmentDecember 31,
2022
Pakistan179 (44)223 
Kazakhstan129 2 127 
Ukraine10 — 10 
Uzbekistan31 (3)34 
Total349 (45)394 
* There is no goodwill allocated to the CGUs of Bangladesh or Kyrgyzstan.
COMMITMENTS
Capital commitments for the future purchase of intangible assets are as follows as of December 31:
20242023
Less than 1 year
159 
Total commitments
159 

ACCOUNTING POLICIES
Intangible assets acquired separately are carried at cost less accumulated amortization and impairment losses.
Intangible assets with a finite useful life are generally amortized with the straight-line method over the estimated useful life of the intangible asset. The amortization period and the amortization method for intangible assets with finite useful lives are reviewed at least annually and fall within the following ranges:
Class of intangible assetUseful life
Telecommunications licenses, frequencies and permissions
3 - 20 years
Software
3 - 10 years
Brands and trademarks
3 - 15 years
Customer relationships
10 - 21 years
Other intangible assets
4 - 10 years
Goodwill is recognized for the future economic benefits arising from net assets acquired that are not individually identified and separately recognized. Goodwill is not amortized but is tested for impairment annually and as necessary when circumstances indicate that the carrying value may be impaired. See Note 12 for further details.
SOURCE OF ESTIMATION UNCERTAINTY
Refer also to Note 13 for further details regarding source of estimation uncertainty.
Depreciation and amortization of non-current assets
Estimates in the evaluation of useful lives for intangible assets include, but are not limited to, the estimated average customer relationship based on churn, the remaining license or concession period and the expected developments in technology and markets.
The actual economic lives of intangible assets may be different than estimated useful lives, thereby resulting in a different carrying value of intangible assets with finite lives. We continue to evaluate the amortization period for intangible assets with finite lives to determine whether events or circumstances warrant revised amortization periods. A change in estimated useful lives is a change in accounting estimate, and depreciation and amortization charges are adjusted prospectively.