v3.26.1
INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2025
Intangible assets and goodwill [abstract]  
Schedule of total gross carrying value and accumulated amortization of intangible assets
The following tables summarize the movement in the net book value of intangible assets for the years ended December 31:
Net book valueTelecommuni-cation licenses, frequencies & permissionsSoftwareBrands and
trademarks		Customer
relationships		Other
intangible
assets		Total
As of January 1, 2025126 135 1 21 — 283 
Acquisitions — 8 18 32 — 58 
Additions1 82 — — 8 91 
Disposals— (1)— — — (1)
Amortization charge for the year(17)(42)(2)(4)— (65)
Transfer and reclassification— 6 — — (7)(1)
Translation adjustment(1)(1)— — — (2)
As of December 31, 2025109 187 17 49 1 363 
Net book valueTelecommuni-cation licenses, frequencies & permissionsSoftwareBrands and
trademarks		Customer
relationships		Other
intangible
assets		Total
As of January 1, 2024116 114 4 23 — 257 
Additions35 9 — — 50 94 
Disposals — (1)— — — (1)
Amortization charge for the year(14)(26)(2)(3)— (45)
Transfer and reclassification— 51 — 2 (50)3 
Translation adjustment(11)(12)(1)(1)— (25)
As of December 31, 2024126 135 1 21 — 283 
Schedule of movement in goodwill
The following tables present the movements in goodwill presented as a separate line item within non-current assets, for the year ended December 31, 2025, by cash generating unit ("CGU"):
CGUDecember 31, 2025AcquisitionsTransfer and reclassificationTranslation adjustmentDecember 31, 2024
Kyivstar21 7 — — 14 
Uklon107 109 1 (3)— 
Total128 116 1 (3)14 

CGUDecember 31, 2024AcquisitionsTransfer and reclassificationTranslation adjustmentDecember 31, 2023
Kyivstar14 — — (1)15 
Total14 — — (1)15 
*For acquisitions and divestments, refer to Note 9 for further details.
Schedule of capital commitments for the future purchase of intangible assets
Capital commitments for the future purchase of intangible assets are as follows as of December 31:
20252024
Less than 1 year5 7 
Total commitments5 7 
Schedule of estimated useful lives
Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets. The useful life of Group assets generally fall within the following ranges:
Class of property and equipmentUseful life
Telecommunication equipment5-20 years
Buildings and constructions5-30 years
Office and other equipment2-8 years
Right-of-use assetsEquivalent lease term
The amortization period and the amortization method for intangible assets with finite useful lives are reviewed at least annually and fall within the following ranges:
Class of intangible assetsUseful life
Telecommunication licenses, frequencies and permissions3-20 years
Software3-10 years
Brands and trademarks3-15 years
Customer relationships10-21 years
Other intangible assets4-10 years