XML 60 R38.htm IDEA: XBRL DOCUMENT
v3.24.3

Trade and other receivables (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2024
Trade and other receivables |
Trade and other receivables | ​
​ | ​ | ​ | ​ | ​
​ |  | September 30, |  | December 31,
​ | ​ | 2024 | ​ | 2023
​ | ​ | $’000 | ​ | $’000
​ | ​ | ​ | ​ | ​
Non‑current |  |  |  |
Accrued income and lease incentive |  | 80,572 |  | 71,904
Other tax receivables |  | 4,754 |  | 7,116
Payment in advance for property, plant and equipment |  | 41,872 |  | 61,874
Contingent consideration receivable(a) | ​ | — | ​ | 6,411
​ |  | 127,198 |  | 147,305
Current | ​ |  | ​ |
Trade receivables |  | 336,716 |  | 233,528
Less: impairment provisions | ​ | (14,373) |  | (21,205)
Net trade receivables(b) |  | 322,343 |  | 212,323
Other receivables(c) |  | 46,032 |  | 317,452
Prepaid land rent |  | 1,052 |  | 1,016
Other prepaid expenses |  | 18,320 |  | 29,979
Advance payments |  | 14,242 |  | 33,364
Withholding tax receivables |  | 986 |  | 1,362
VAT receivables |  | 12,519 |  | 12,339
Contingent consideration receivable(a) |  | 5,724 |  | —
​ |  | 421,218 |  | 607,835
(a) | Receivable on the I-Systems Soluções de Infraestrutura S.A. acquisition.
(b) | The fair value is equal to their carrying amount.
(c) | Included in other receivables are short-term fixed deposits which are not classified as cash and cash equivalents as it exceeds the three-month maturity period. Most of these deposits were withdrawn in the current period and reclassified to cash and cash equivalents.

X
- References No definition available. + Details
Name: | ifrs-full_TradeAndOtherReceivablesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of trade and other receivables. + References No definition available. + Details
Name: | ihs_DisclosureOfTradeAndOtherReceivablesTableTextBlock
Namespace Prefix: | ihs_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration