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Trade and other receivables | 9 Months Ended
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Sep. 30, 2024
Trade and other receivables |
Trade and other receivables | NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS (CONTINUED) 13.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 Most of these deposits were withdrawn in the current period and reclassified to cash and cash equivalents.
Payments in advance for property, plant and equipment relate to the future supply of tower and tower equipment and fiber assets. All non-current receivables are due within twenty years from the end of the reporting period. All current trade and other receivables are due within the 12 months from the end of the reporting period. The Group does not secure any collateral for its trade receivables.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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- References No definition available. + Details
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