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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 Most of these deposits were withdrawn in the current period and reclassified to cash and cash equivalents.