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Administrative expenses (Tables) | 9 Months Ended
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Sep. 30, 2024
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |
Schedule of administrative expenses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three months ended | ​ | Nine months ended
​ | ​ | September 30, | ​ | September 30, | ​ | September 30, | ​ | September 30,
​ |  | 2024 |  | 2023 |  | 2024 |  | 2023
​ | ​ | $’000 | ​ | $’000 | ​ | $’000 | ​ | $’000
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Staff costs | ​ | 38,517 | ​ | 38,210 | ​ | 104,135 | ​ | 114,765
Impairment of withholding tax receivables(a) | ​ | 21,855 | ​ | 10,508 | ​ | 32,827 | ​ | 35,112
Professional fees | ​ | 10,971 | ​ | 14,231 | ​ | 38,065 | ​ | 43,634
Facilities, short-term rental and upkeep | ​ | 7,089 | ​ | 8,822 | ​ | 23,629 | ​ | 30,010
Amortization | ​ | 4,113 | ​ | 1,429 | ​ | 6,241 | ​ | 4,225
Key management compensation | ​ | 3,864 | ​ | 4,674 | ​ | 13,703 | ​ | 12,914
Depreciation | ​ | 2,608 | ​ | 2,744 | ​ | 8,025 | ​ | 8,501
Travel costs | ​ | 2,410 | ​ | 3,640 | ​ | 8,408 | ​ | 10,318
Share‑based payment expense | ​ | 1,813 | ​ | 2,654 | ​ | 9,879 | ​ | 9,571
Business combination costs | ​ | 578 | ​ | 161 | ​ | 958 | ​ | 1,647
Operating taxes | ​ | 406 | ​ | 266 | ​ | 1,075 | ​ | 382
Impairment of goodwill | ​ | — | ​ | — | ​ | 87,894 | ​ | —
Impairment of other fixed assets | ​ | — | ​ | — | ​ | 31 | ​ | —
Net gain on disposal of property, plant and equipment | ​ | (1,270) | ​ | (386) | ​ | (3,562) | ​ | (952)
Other | ​ | 4,145 | ​ | 6,882 | ​ | 16,250 | ​ | 21,750
​ | ​ | 97,099 | ​ | 93,835 | ​ | 347,558 | ​ | 291,877
​
(a) | Withholding tax receivables were impaired following the Group’s assessment of the recoverability of withholding tax assets based on a five-year cash flow projection and an analysis of the utilization of withholding tax balances against future income tax liabilities.
IHS Latam tower businesses group |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |
Schedule of reasonably possible change scenarios that would have individually resulted in increased impairment | For the Latam tower businesses group of CGUs these reasonably possible change scenarios would have individually resulted in the impairment charge increase as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 1% increase |  | 1% decrease |  | 15% decrease
​ | ​ | in post tax | ​ | in terminal | ​ | in tenancy
​ | ​ | discount rate | ​ | growth rate | ​ | growth
​ | ​ | $'000 | ​ | $'000 | ​ | $'000
​ | ​ | ​ | ​ | ​ | ​ | ​
IHS Latam Tower businesses |  | 165,663 |  | 103,808 |  | 110,944
​

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