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PROPERTY AND EQUIPMENT (Tables) | 12 Months Ended
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Dec. 31, 2025
Property, plant and equipment [abstract] |
Schedule of property and equipment, including right-of-use assets | The following table summarizes the movement in the net book value of property and equipment for the years ended December 31:
Net book value | Telecomm-unications equipment | Land, buildings and constructions | Office and other equipment | Equipment not installed and assets under construction | Right-of-use assets | Total
As of January 1, 2024 | 1,688 | 61 | 102 |  | 226 | 821 |  | 2,898 |
Additions * | 82 |  | 3 |  | 29 |  | 572 |  | 181 |  | 867 |
Disposals | (11) |  | — |  | (5) |  | — |  | (12) |  | (28) |
Depreciation charge for the year | (335) |  | (8) |  | (31) |  | — |  | (155) |  | (529) |
Divestment and reclassification as held for sale | (44) |  | — |  | (9) |  | (21) |  | (7) |  | (81) |
Impairment | (3) |  | — |  | — |  | (2) |  | (1) |  | (6) |
Impairment reversal | 1 |  | — |  | — |  | 1 |  | 1 |  | 3 |
Transfers | 433 |  | 22 |  | 26 |  | (493) |  | (10) |  | (22) |
Modifications of right-of-use assets * | — |  | — |  | — |  | — |  | 103 |  | 103 |
Translation adjustment | (97) |  | (6) |  | (10) |  | (16) |  | (60) |  | (189) |
As of December 31, 2024 | 1,714 | 72 | 102 |  | 267 | 861 |  | 3,016 |
Additions | 68 |  | 5 |  | 41 |  | 655 |  | 540 |  | 1,309 |
Disposals | (5) |  | — |  | — |  | (2) |  | (28) |  | (35) |
Depreciation charge for the year | (340) |  | (9) |  | (36) |  | — |  | (193) |  | (578) |
Divestment and reclassification as held for sale ** | (60) |  | — |  | (1) |  | (7) |  | (29) |  | (97) |
Impairment | (8) |  | — |  | — |  | (3) |  | (1) |  | (12) |
Impairment reversal | — |  | — |  | — |  | 2 |  | 1 |  | 3 |
Transfers | 550 |  | 41 |  | 32 |  | (625) |  | (1) |  | (3) |
Modifications of right-of-use assets | — |  | — |  | — |  | — |  | 127 |  | 127 |
Translation adjustment | 6 |  | 3 |  | 4 |  | 7 |  | 7 |  | 27 |
As of December 31, 2025 | 1,925 | 112 | 142 |  | 294 | 1,284 |  | 3,757 |
Cost | 4,741 |  | 210 |  | 422 |  | 304 |  | 1,852 |  | 7,529 |
Accumulated depreciation and impairment | (2,816) |  | (98) |  | (280) |  | (10) |  | (568) |  | (3,772) |
* Certain prior period comparatives have been represented to conform with the current year presentation. ** This relates to the sale of Kyrgyzstan and Deodar as explained in Note 11—Significant transactions and Note 12—Held for sale and discontinued operations.
Schedule of movements in net book value of right-of-use assets | The following table summarizes the movement in the net book value of right-of-use assets ("ROU") for the year ended December 31:
Net book value | ROU - Telecommunications Equipment | ROU - Land, Buildings and Constructions | ROU - Office and Other Equipment | Total
As of January 1, 2024 | 747 |  | 61 |  | 13 |  | 821 |
Additions * | 149 |  | 22 |  | 10 |  | 181 |
Disposals | (8) |  | (4) |  | — |  | (12) |
Depreciation charge for the year | (133) |  | (17) |  | (5) |  | (155) |
Divestment and reclassification as held for sale | (4) |  | (3) |  | — |  | (7) |
Impairment | (1) |  | — |  | — |  | (1) |
Impairment reversal | 1 |  | — |  | — |  | 1 |
Transfers | (9) |  | (1) |  | — |  | (10) |
Modifications and reassessments * | 87 |  | 16 |  | — |  | 103 |
Translation adjustment | (53) |  | (6) |  | (1) |  | (60) |
As of December 31, 2024 | 776 |  | 68 |  | 17 |  | 861 |
Additions | 504 |  | 28 |  | 8 |  | 540 |
Disposals | (23) |  | (4) |  | (1) |  | (28) |
Depreciation charge for the year | (167) |  | (20) |  | (6) |  | (193) |
Divestment and reclassification as held for sale | (29) |  | — |  | — |  | (29) |
Impairment | (1) |  | — |  | — |  | (1) |
Impairment reversal | 1 |  | — |  | — |  | 1 |
Modifications and reassessments | 116 |  | 11 |  | — |  | 127 |
Translation adjustment | 5 |  | 2 |  | — |  | 7 |
As of December 31, 2025 | 1,181 |  | 85 |  | 18 |  | 1,284 |
Cost | 1,687 |  | 136 |  | 29 |  | 1,852 |
Accumulated depreciation and impairment | (506) |  | (51) |  | (11) |  | (568) |
* Certain prior period comparatives have been represented to conform with the current year presentation.
Schedule of capital commitments for the future purchase of equipment | Capital commitments for the future purchase of equipment are as follows as of December 31:
|  | 2025 | 2024
Less than 1 year |  | 106 | 178
Between 1 and 5 years |  | 24 | —
Total commitments |  | 130 | 178
Capital commitments for the future purchase of intangible assets are as follows as of December 31:
|  | 2025 | 2024
Less than 1 year |  | 19 | 15 |
Between 1 and 5 years |  | 7 | — |
Total commitments |  | 26 | 15 |
Schedule of estimated useful lives | Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets. The useful life of VEON's assets generally fall within the following ranges:
Class of property and equipment | Useful life
Telecommunication equipment | 3—30 years
Buildings and constructions | 10—50 years
Office and other equipment | 2—10 years
Right-of-use assets | Equivalent lease term
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 asset | Useful 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

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