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SHARE-BASED PAYMENTS (Tables) | 6 Months Ended
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Jun. 30, 2026
Share-based payments [Abstract] |
Schedule of share-based payment expense | The following table sets forth the total share-based payment expense for the six and three-month periods ended June 30 in relation to all directors and employees of the Company.
|  | Six-month period |  | Three-month period
|  | 2026 |  | 2025 |  | 2026 |  | 2025
Equity-settled share-based payment expense |  | 10 |  | 17 |  | 4 |  | 7
Cash-settled share-based payment expense |  | 1 |  | 2 |  | — |  | 2
Total share-based compensation expense |  | 11 |  | 19 |  | 4 |  | 9
Schedule of share-based payment liability | The following table sets forth the total share-based payment liability in relation to all directors and employees of the Company.
| June 30, 2026 | December 31, 2025
Current liability | 3 | 7
Non-current liability | 1 | 5
Total liability for share-based payments | 4 | 12
Schedule of fair value assumptions share-based payments | The following table sets forth the principal assumptions applied by VEON in determining the fair value of the newly issued equity settled share-based payment instruments with market performance conditions:
Assumptions affecting inputs to fair value model | Equity-settled
Annual risk-free rates of return and discount rates (%) | 3.55% - 4.17%
Long-term dividend yield (%) | —%
Volatility of share price (%) | 44.97% - 49.68%
Share price (p) | $1.89 - $2.09

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