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OTHER ASSETS AND LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2025
Other Assets And Liabilities |
Summary of other non-current assets | Other assets consisted of the following items as of December 31:
|  | 2025 | 2024
Other non-current assets |  |  |
Customer acquisition costs * |  | 94 |  | 87 |
Tax advances (non-income tax) |  | 24 |  | 6 |
Loans to customers, net of expected credit losses ** |  | 31 |  | 15 |
Other non-financial assets |  | 85 |  | 84 |
Total other non-current assets |  | 234 |  | 192 |
Other current assets |  |  |
Advances to suppliers |  | 85 |  | 66 |
Input value added tax |  | 50 |  | 46 |
Prepaid taxes |  | 51 |  | 49 |
Other assets |  | 30 |  | 80 |
Total other current assets |  | 216 |  | 241 |
* For further details including the accounting policy, refer to Note 3—Revenue of these consolidated financial statements. ** Loans to customers relate to our banking operations in Pakistan.
Summary of other current assets | Other assets consisted of the following items as of December 31:
|  | 2025 | 2024
Other non-current assets |  |  |
Customer acquisition costs * |  | 94 |  | 87 |
Tax advances (non-income tax) |  | 24 |  | 6 |
Loans to customers, net of expected credit losses ** |  | 31 |  | 15 |
Other non-financial assets |  | 85 |  | 84 |
Total other non-current assets |  | 234 |  | 192 |
Other current assets |  |  |
Advances to suppliers |  | 85 |  | 66 |
Input value added tax |  | 50 |  | 46 |
Prepaid taxes |  | 51 |  | 49 |
Other assets |  | 30 |  | 80 |
Total other current assets |  | 216 |  | 241 |
* For further details including the accounting policy, refer to Note 3—Revenue of these consolidated financial statements. ** Loans to customers relate to our banking operations in Pakistan.
Summary of other non-current liabilities | Other liabilities consisted of the following items as of December 31:
|  | 2025 | 2024
Other non-current liabilities |  |  |
Long-term deferred revenue * |  | 7 |  | 8 |
Other liabilities |  | 11 |  | 14 |
Total other non-current liabilities |  | 18 |  | 22 |
Other current liabilities |  |  |
Taxes payable (non-income tax) |  | 129 |  | 130 |
Short-term deferred revenue * |  | 144 |  | 93 |
Customer advances * |  | 73 |  | 36 |
Other payments to authorities |  | 53 |  | 63 |
Due to employees |  | 102 |  | 80 |
Other liabilities |  | 38 |  | 30 |
Total other current liabilities |  | 539 |  | 432 |
*For further details including the accounting policy, refer to Note 3—Revenue of these consolidated financial statements.
Summary of other current liabilities | Other liabilities consisted of the following items as of December 31:
|  | 2025 | 2024
Other non-current liabilities |  |  |
Long-term deferred revenue * |  | 7 |  | 8 |
Other liabilities |  | 11 |  | 14 |
Total other non-current liabilities |  | 18 |  | 22 |
Other current liabilities |  |  |
Taxes payable (non-income tax) |  | 129 |  | 130 |
Short-term deferred revenue * |  | 144 |  | 93 |
Customer advances * |  | 73 |  | 36 |
Other payments to authorities |  | 53 |  | 63 |
Due to employees |  | 102 |  | 80 |
Other liabilities |  | 38 |  | 30 |
Total other current liabilities |  | 539 |  | 432 |
*For further details including the accounting policy, refer to Note 3—Revenue of these consolidated financial statements.

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