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Additional information on operating expenses by nature
 12 Months Ended
Dec. 31, 2025
Text Block1 [Abstract]  
Additional information on operating expenses by nature
10. Additional information on operating expenses by nature
Depreciation, amortization and impairment charges are included in the following line items of the consolidated income statement:
 
For the year ended 31 December 2025
   
Depreciation and
     
Amortization and
         
Million US dollar
   
impairment of
property, plant
and equipment
     
impairment of
intangible assets
and goodwill
     
Depreciation and
impairment of right-
of-use assets
  
   
Cost of sales
   
 
(2 949)
 
   
 
(106)
 
   
 
(26)
 
Distribution expenses
   
 
(121)
 
   
 
(4)
 
   
 
(333)
 
Sales and marketing expenses
   
 
(256)
 
   
 
(480)
 
   
 
(266)
 
Administrative expenses
   
 
(288)
 
   
 
(424)
 
   
 
(114)
 
Other operating expenses
   
 
-
 
   
 
-
 
   
 
-
 
Exceptional items
   
 
(267)
 
   
 
(15)
 
   
 
-
 
Depreciation, amortization and impairment
   
 
(3 882)
 
   
 
(1 029)
 
   
 
(740)
 
 
For the year ended 31 December 2024¹
   
Depreciation and
     
Amortization and
         
Million US dollar
   
impairment of
property, plant
and equipment
     
impairment of
intangible assets
and goodwill
     
Depreciation and
impairment of right-
of-use assets
  
   
Cost of sales
   
 
(3 105)
 
   
 
(82)
 
   
 
(32)
 
Distribution expenses
   
 
(135)
 
   
 
(2)
 
   
 
(336)
 
Sales and marketing expenses
   
 
(271)
 
   
 
(379)
 
   
 
(276)
 
Administrative expenses
   
 
(315)
 
   
 
(421)
 
   
 
(132)
 
Other operating expenses
   
 
-
 
   
 
(9)
 
   
 
-
 
Exceptional items
   
 
(49)
 
   
 
-
 
   
 
-
 
Depreciation, amortization and impairment
   
 
(3 875)
 
   
 
(893)
 
   
 
(776)
 
 
For the year ended 31 December 2023
1
   
Depreciation and
     
Amortization and
         
Million US dollar
   
impairment of
property, plant
and equipment
     
impairment of
intangible assets
and goodwill
     
Depreciation and
impairment of right-
of-use assets
  
   
Cost of sales
   
 
(3 095)
 
   
 
(75)
 
   
 
(33)
 
Distribution expenses
   
 
(139)
 
   
 
(13)
 
   
 
(351)
 
Sales and marketing expenses
   
 
(291)
 
   
 
(260)
 
   
 
(274)
 
Administrative expenses
   
 
(318)
 
   
 
(401)
 
   
 
(137)
 
Other operating expenses
   
 
-
 
   
 
(1)
 
   
 
-
 
Exceptional items
   
 
-
 
   
 
(25)
 
   
 
-
 
Depreciation, amortization and impairment
   
 
(3 843)
 
   
 
(774)
 
   
 
(795)
 
 
 
1
Amended to conform the 2025 presentation.