XML 75 R53.htm IDEA: XBRL DOCUMENT
v3.24.3

Cost of sales (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023
Expense by nature |  |  |  |
Impairment of property, plant and equipment, intangible assets excluding goodwill and related prepaid land rent | $ 4,132 | $ 103,429 | $ 10,075 | $ 108,510
Impairment of assets held for sale |  |  | 2,853 |
Cost of sales |  |  |  |
Expense by nature |  |  |  |
Power generation | 84,342 | 89,883 | 263,803 | 303,815
Depreciation | 75,420 | 89,850 | 223,005 | 293,784
Tower repairs and maintenance | 12,974 | 20,364 | 37,476 | 77,762
Amortization | 9,167 | 10,908 | 28,769 | 33,871
Staff costs | 5,764 | 7,240 | 18,564 | 25,385
Security services | 5,204 | 9,650 | 13,157 | 33,756
Impairment of property, plant and equipment, intangible assets excluding goodwill and related prepaid land rent | 4,132 | 103,429 | 10,075 | 108,510
Short-term rental | 2,443 | 2,605 | 6,074 | 8,195
Insurance | 1,148 | 1,081 | 3,468 | 3,635
Travel costs | 699 | 1,753 | 4,076 | 7,967
Vehicle maintenance and repairs | 467 | 495 | 1,359 | 1,556
Professional fees | 462 | 905 | 1,324 | 2,106
Impairment of assets held for sale |  |  | 2,853 |
Regulatory fees | (2,784) | 9,365 | 11,815 | 30,562
Other | 2,307 | 11,355 | 36,927 | 31,724
Total | 201,745 | 358,883 | 662,745 | 962,628
Foreign exchange gains (losses) | $ (200) | $ (8,800) | (30,400) | $ (25,400)
Cost of sales | BRAZIL |  |  |  |
Expense by nature |  |  |  |
Indirect tax receivable |  |  | $ 1,000 |

X
- Definition The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AmortisationExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DepreciationExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_102&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_99&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 104 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_104&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_EmployeeBenefitsExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_99&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ExpenseByNature
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2023-01-01 -Paragraph 52 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2023-en-r&anchor=para_52_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_35&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains on subsequent increase in fair value less costs to sell (not in excess of recognised cumulative impairment loss) and losses on write-down to fair value less costs to sell for non-current assets or disposal groups held for sale. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2023-01-01 -Paragraph 41 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2023-en-r&anchor=para_41_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_GainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of expense arising from purchased insurance. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_InsuranceExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of operating income (expense) that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_85&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_OtherOperatingIncomeExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of fees paid or payable for professional services. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ProfessionalFeesExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expense recognised on rental activities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_85&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_RentalExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_85&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_RepairsAndMaintenanceExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expense arising from travel. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_TravelExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Impairment loss on property, plant and equipment, intangible assets excluding goodwill and prepaid land rent + References No definition available. + Details
Name: | ihs_ImpairmentLossOnPropertyPlantAndEquipmentIntangibleAssetsExcludingGoodwillAndPrepaidLandRent
Namespace Prefix: | ihs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of indirect tax receivable. + References No definition available. + Details
Name: | ihs_IndirectTaxReceivable
Namespace Prefix: | ihs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of power generation expense. + References No definition available. + Details
Name: | ihs_PowerGenerationExpense
Namespace Prefix: | ihs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Regulatory fees + References No definition available. + Details
Name: | ihs_RegulatoryFees
Namespace Prefix: | ihs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of security services expense. + References No definition available. + Details
Name: | ihs_SecurityServicesExpense
Namespace Prefix: | ihs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of vehicle maintenance and repair expense. + References No definition available. + Details
Name: | ihs_VehicleMaintenanceAndRepairExpense
Namespace Prefix: | ihs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_AttributionOfExpensesByNatureToTheirFunctionAxis=ifrs-full_CostOfSalesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_BR
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |