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RELATED PARTIES (Tables) | 6 Months Ended
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Jun. 30, 2026
Related party transactions [abstract] |
Schedule of transactions and balances with related parties | The following table provides the total amount of transactions that have been entered into with related parties and their affiliates for the six-month period ended June 30:
| 2026 | 2025
| Ultimate and Immediate parent | Entities under common control | Key Management Personnel | Ultimate and Immediate parent | Entities under common control | Key Management Personnel
Cost of services, equipment and accessories | — | (8) | — | — | (7) | —
Selling, general and administrative expenses | — | — | (2) | — | — | (2)
Finance costs | (3) | (22) | — | (1) | (30) | —
Depreciation charge of right-of-use asset | — | (20) | — | — | (25) | —
Other operating income | — | 1 | — | — | 1 | —
Other operating expenses | — | (3) | — | (20) | — | —
Finance income | — | — | — | 8 | — | —
Total | (3) | (52) | (2) | (13) | (61) | (2)
The following table provides the total amount of transactions that have been entered into with related parties and their affiliates for the three-month period ended June 30:
| 2026 | 2025
| Ultimate and Immediate parent | Entities under common control | Key Management Personnel | Ultimate and Immediate parent | Entities under common control | Key Management Personnel
Cost of services, equipment and accessories | — | (4) | — | — | (5) | —
Selling, general and administrative expenses | — | — | (1) | — | — | (1)
Finance costs | (2) | (11) | — | — | (20) | —
Depreciation charge of right-of-use asset | — | (10) | — | — | (17) | —
Other operating income | — | — | — | — | 1 | —
Other operating expenses | — | (1) | — | (11) | — | —
Finance income | — | — | — | 3 | — | —
Total | (2) | (26) | (1) | (8) | (41) | (1)
The following table provides the total balance of accounts with related parties and their affiliates at the end of the relevant period:
| June 30, 2026 | December 31, 2025
| Ultimate and Immediate parent | Entities under common control | Ultimate and Immediate parent | Entities under common control
Right-of-use assets - LLC "Ukraine Tower Company" | — | 228 | — | 214
Trade and other receivables - LLC “Ukraine Tower Company” | — | 1 | — | 1
Indemnity receivable from VEON Amsterdam B.V. | 28 | — | 40 | —
Other receivables from VEON Amsterdam B.V. | — | — | 9 | —
Financial assets - VEON Ltd. | 1 | — | 1 | —
| 29 | 229 | 50 | 215
Trade and other payables - LLC “Ukraine Tower Company” | — | (8) | — | (8)
Trade and other payables - VEON Ltd. | (14) | — | (17) | —
Trade and other payables - VEON Group Holding Company Ltd | — | (21) | — | (17)
Lease liabilities - LLC “Ukraine Tower Company” | — | (269) | — | (250)
Loan Note Payable - VEON Amsterdam B.V. | (53) | — | (57) | —
Other current liabilities - VEON Ltd. | (4) | — | (12) | —
| (71) | (298) | (86) | (275)

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- Definition The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2025-01-01 -Paragraph 18 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2025-en-r&anchor=para_18&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 230 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_230&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 230 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_230&doctype=Standard -URIDate 2025-03-27 + Details
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- References No definition available. + Details
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