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TRADE AND OTHER RECEIVABLES (Tables) | 12 Months Ended
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Dec. 31, 2025
Trade and other current receivables [abstract] |
Summary of trade and other receivables | Trade and other receivables consisted of the following items as of December 31:
|  | 2025 | 2024
Trade receivables |  | 334 |  | 252 |
Loans to customers |  | 419 |  | 313 |
Total trade receivables and loans to customers (gross) |  | 753 |  | 565 |
Expected credit losses on trade receivables |  | (85) |  | (75) |
Expected credit losses on loans to customers |  | (84) |  | (53) |
Trade receivables (net) |  | 584 |  | 437 |
Other receivables, net of expected credit losses allowance |  | 17 |  | 11 |
Total trade and other receivables |  | 601 |  | 448 |
Contract assets (unbilled receivables) are included in the total trade receivables and loans to customers (gross), see Note 3—Revenue of these consolidated financial statements for further details.
Summary of movements in the allowance for expected credit losses | The following table summarizes the movement in the allowance for expected credit losses on trade receivables for the years ended December 31:
| 2025 | 2024
Balance as of January 1 | 75 |  | 70 |
Acquisition of a subsidiary | 1 |  | — |
Divestment of a subsidiary | — |  | (1) |
Accruals for expected credit losses | 34 |  | 28 |
Recoveries | (8) |  | (8) |
Accounts receivable written off | (18) |  | (8) |
Reclassification as held for sale | — |  | (1) |
Foreign currency translation adjustment | — |  | (3) |
Other movements | 1 |  | (2) |
Balance as of December 31 | 85 |  | 75 |
Summary 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 Receivables | Current | < 30 days | Between 31 and 120 days | > 120 days | Total
December 31, 2025 |  |  |  |  |  |
Expected loss rate, % | 4.4 | % | 2.3 | % | 18.2 | % | 36.4 | % | 98.5 | % |
Trade receivables | 45 |  | 177 |  | 22 |  | 22 |  | 68 |  | 334 |
Expected credit losses | (2) |  | (4) |  | (4) |  | (8) |  | (67) |  | (85) |
Trade receivables, net | 43 |  | 173 |  | 18 |  | 14 |  | 1 |  | 249 |
December 31, 2024 |  |  |  |  |  |
Expected loss rate, % | 4.3 | % | 3.0 | % | 14.3 | % | 38.5 | % | 98.3 | % |
Trade receivables | 46 |  | 101 |  | 21 |  | 26 |  | 58 |  | 252 |
Expected credit losses | (2) |  | (3) |  | (3) |  | (10) |  | (57) |  | (75) |
Trade receivables, net | 44 |  | 98 |  | 18 |  | 16 |  | 1 |  | 177 |
The following tables set out the information about the Company’s loans to customers and allowance for expected credit losses using a provisioning methodology based on a collective assessment of similar loans:
| Stage 1 | Stage 2 | Stage 3 | Total
| Loans to customers | Expected credit losses | Loans to customers | Expected credit losses | Loans to customers | Expected credit losses | Loans to customers | Expected credit losses
As of January 1, 2025 | 261 |  | (15) |  | 20 |  | (10) |  | 50 |  | (31) |  | 331 |  | (56) |
New loans | 383 |  | — |  | 15 |  | — |  | 38 |  | — |  | 436 |  | — |
Accrual on opening loans | 31 |  | — |  | — |  | — |  | — |  | — |  | 31 |  | — |
Loans that have been repaid | (272) |  | — |  | (11) |  | — |  | (20) |  | — |  | (303) |  | — |
Accruals for expected credit losses | — |  | (18) |  | — |  | 1 |  | — |  | (19) |  | — |  | (36) |
Transfer to Stage 1 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Transfer to Stage 2 | (21) |  | 8 |  | 21 |  | (8) |  | — |  | — |  | — |  | — |
Transfer to Stage 3 | (19) |  | 7 |  | (8) |  | — |  | 27 |  | (7) |  | — |  | — |
Write-off | (18) |  | 3 |  | (4) |  | 2 |  | (19) |  | 2 |  | (41) |  | 7 |
Foreign currency translation adjustment | (3) |  | — |  | — |  | 1 |  | (1) |  | — |  | (4) |  | 1 |
As of December 31, 2025 | 342 |  | (15) |  | 33 |  | (14) |  | 75 |  | (55) |  | 450 |  | (84) |
Non-current | 31 |  | — |
Current | 419 |  | (84) |
| Stage 1 | Stage 2 | Stage 3 | Total
| Loans to customers | Expected credit losses | Loans to customers | Expected credit losses | Loans to customers | Expected credit losses | Loans to customers | Expected credit losses
As of January 1, 2024 | 244 |  | (6) |  | 11 |  | (2) |  | 24 |  | (18) |  | 279 |  | (26) |
New loans | 229 |  | — |  | 12 |  | — |  | 20 |  | — |  | 261 |  | — |
Accrual on opening loans | 50 |  | — |  | 2 |  | — |  | — |  | — |  | 52 |  | — |
Loans that have been repaid | (213) |  | — |  | (5) |  | — |  | (4) |  | — |  | (222) |  | — |
Accruals for expected credit losses | — |  | (10) |  | — |  | (9) |  | — |  | (17) |  | — |  | (36) |
Transfer to Stage 1 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Transfer to Stage 2 | (6) |  | — |  | 6 |  | — |  | — |  | — |  | — |  | — |
Transfer to Stage 3 | (25) |  | — |  | (3) |  | 1 |  | 30 |  | (1) |  | 2 |  | — |
Write-off | (18) |  | 1 |  | (3) |  | 1 |  | (19) |  | 4 |  | (40) |  | 6 |
Foreign currency translation adjustment | — |  | — |  | — |  | (1) |  | (1) |  | 1 |  | (1) |  | — |
As of December 31, 2024 | 261 |  | (15) |  | 20 |  | (10) |  | 50 |  | (31) |  | 331 |  | (56) |
Non-current | 18 |  | (3) |
Current | 313 |  | (53) |

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