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SIGNIFICANT TRANSACTIONS - Sale of Deodar (Details) - USD ($) $ in Millions |  | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Jun. 03, 2025 | Jun. 30, 2026 | Jun. 30, 2025 | Jun. 30, 2026 | Jun. 30, 2025 | Dec. 31, 2025
Investments in subsidiaries |  |  |  |  |  |  |
Reclassification of foreign currency translation reserve |  |  | $ 19.0 | $ 454.0 | $ 19.0 | $ 454.0 |
Non-current assets |  |  |  |  |  |  |
Other non-current assets | [1] |  | 169.0 |  | 169.0 |  | $ 203.0
Current assets |  |  |  |  |  |  |
Other current assets |  |  | 226.0 |  | 226.0 |  | 216.0
Total assets |  |  | 10,269.0 |  | 10,269.0 |  | 9,215.0
Non-current liabilities |  |  |  |  |  |  |
Other liabilities |  |  | $ 16.0 |  | $ 16.0 |  | 18.0
Sale and leaseback of Deodar |  |  |  |  |  |  |
Investments in subsidiaries |  |  |  |  |  |  |
Sale consideration |  | $ (562.5) |  |  |  |  | 548.0
Carrying amount of net assets at disposal |  |  |  |  |  |  | (200.0)
Gain on sale before reclassification of foreign currency translation reserve and sale and lease back implication |  |  |  |  |  |  | 348.0
Right of use assets recognized |  | 333.0 |  |  |  |  | 333.0
Lease liabilities recognized |  | (633.0) |  |  |  |  | (633.0)
Reclassification of foreign currency translation reserve |  | 454.0 |  |  |  |  | 454.0
Gain on disposal |  | 300.0 |  |  |  |  | 502.0
Deferred tax asset, net |  | 109.0 |  |  |  |  | 109.0
Cash and cash equivalents in subsidiary disposed |  |  |  |  |  |  | $ 7.0
Non-current assets |  |  |  |  |  |  |
Property and equipment |  | 92.0 |  |  |  |  |
Goodwill |  | 58.0 |  |  |  |  |
Deferred tax assets |  | 65.0 |  |  |  |  |
Other non-current assets |  | 1.0 |  |  |  |  |
Current assets |  |  |  |  |  |  |
Trade and other receivables |  | 357.0 |  |  |  |  |
Other current assets |  | 65.0 |  |  |  |  |
Total assets |  | 638.0 |  |  |  |  |
Non-current liabilities |  |  |  |  |  |  |
Debt and derivatives |  | 27.0 |  |  |  |  |
Other liabilities |  | 9.0 |  |  |  |  |
Current liabilities |  |  |  |  |  |  |
Trade and other payables |  | 388.0 |  |  |  |  |
Debt and derivatives |  | 14.0 |  |  |  |  |
Total liabilities disposed |  | $ 438.0 |  |  |  |  |
[1] | Certain prior period comparatives have been reclassified to conform with the current year presentation.

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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_54_a&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2025-01-01 -Paragraph 48 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2025-en-r&anchor=para_48&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 92 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_92&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_53_j&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_47_a&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 115 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_115_i&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 115 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_115_i&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of trade payables and other payables. [Refer: Trade payables; Other payables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 54 -Subparagraph k -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_54_k&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph B9 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_B9_b&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 54 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_54_h&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_78_b&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition Gain (Loss) Recognised On On Disposal Of Assets Or Disposal Groups Constituting Discontinued Operation Before Reclassifications + References No definition available. + Details
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