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TRADE AND OTHER RECEIVABLES (Tables)
 12 Months Ended
Dec. 31, 2024
Trade and other current receivables [abstract]  
Schedule of trade and other receivables
Trade and other receivables consisted of the following items as of December 31:
20242023
Trade receivables (gross)*583 508 
Expected credit losses(131)(96)
Trade receivables (net)452 412 
Other receivables, net of expected credit losses allowance**11 130 
Total trade and other receivables ***463 542 
* Includes contract assets (unbilled receivables), see Note 3 for further details.
** Other receivables as of December 31, 2023, includes consideration receivable for tower sale in Bangladesh which was subsequently received in 2024. Refer Note 10 for further details.
*** Total trade and other receivables includes balances of US$283 million (2023: US$259 million) relating to banking operations in Pakistan.
Schedule of movements in the allowance for expected credit losses
The following table summarizes the movement in the allowance for expected credit losses for the years ended December 31:
20242023
Balance as of January 196 84 
Divestment of a subsidiary(1)— 
Accruals for expected credit losses57 35 
Recoveries(8)(8)
Accounts receivable written off(8)(6)
Reclassification as held for sale(1)— 
Foreign currency translation adjustment(3)(9)
Other movements(1)— 
Balance as of December 31131 96 
Schedule of aging of trade receivables
Set out below is the information about the Group’s trade receivables (including contract assets) using a provision matrix:
Days past due
Unbilled ReceivablesCurrent< 30 daysBetween 31 and 120 days> 120 daysTotal
December 31, 2024
Expected loss rate, %4.3 %3.3 %16.7 %41.5 %98.8 %
Trade receivables46 330 60 65 82 583 
Expected credit losses(2)(11)(10)(27)(81)(131)
Trade receivables, net44 319 50 38 1 452 
December 31, 2023
Expected loss rate, %0.0 %1.9 %10.6 %50.0 %98.5 %
Trade receivables40 317 47 36 68 508 
Expected credit losses— (6)(5)(18)(67)(96)
Trade receivables, net40 311 42 18 1 412