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v3.25.3

Administrative expenses (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2025 | Sep. 30, 2024 | Sep. 30, 2025 | Sep. 30, 2024
Expense by nature |  |  |  |
Net loss/(gain) on disposal of property, plant and equipment and right-of-use assets | $ 0.6 | $ (1.3) | $ (0.4) | $ (3.6)
Business combination costs | 0.1 | 0.6 | 1.3 | 1.0
Impairment of goodwill |  |  |  | 87.9
Net (reversal of impairment)/impairment of withholding tax receivables | (24.9) | 21.9 | (37.8) | 32.8
Other | 13.1 | 1.8 | 21.7 | 8.1
Administrative expense |  |  |  |
Expense by nature |  |  |  |
Staff costs | 41.2 | 43.6 | 131.8 | 126.0
Net loss allowance/(reversal of loss allowance) on trade receivables | 11.8 | (4.3) | 13.6 | (2.1)
Professional fees | 10.8 | 11.0 | 32.1 | 38.1
Facilities, short term rental and upkeep | 8.4 | 7.0 | 24.9 | 23.6
Travel costs | 2.9 | 2.4 | 8.4 | 8.4
Depreciation | 2.3 | 2.6 | 7.2 | 8.0
Amortization | 0.8 | 4.1 | 2.5 | 6.2
Net loss/(gain) on disposal of property, plant and equipment and right-of-use assets | 0.6 | (1.3) | (0.4) | (3.6)
Operating taxes | 0.1 | 0.4 | 0.7 | 1.1
Business combination costs | 0.1 | 0.6 | 1.3 | 1.0
Impairment of goodwill |  |  |  | 87.9
Net (reversal of impairment)/impairment of withholding tax receivables | (24.9) | 21.9 | (37.8) | 32.8
Other | 4.2 | 4.8 | 14.8 | 18.1
Total | $ 58.3 | $ 92.8 | $ 199.1 | $ 345.5

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- Definition The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph m -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_m&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
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- Definition The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_102&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_99&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 104 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_104&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_99&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 98 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_98_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_102&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_99&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of fees paid or payable for professional services. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard -URIDate 2024-03-27 + Details
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