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Administrative expenses (Tables)

9 Months Ended

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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- Definition

The disclosure of general and administrative expenses. [Refer: Administrative expenses]

+ References

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