| OTHER ASSETS AND LIABILITIES Other assets consisted of the following items as of December 31: | | | | | | | | | | | | | | 2025 | 2024 | | | | | | Other non-current assets | | | | | Customer acquisition costs * | | 94 | | 87 | | | Tax advances (non-income tax) | | 24 | | 6 | | | Loans to customers, net of expected credit losses ** | | 31 | | 15 | | | Other non-financial assets | | 85 | | 84 | | | Total other non-current assets | | 234 | | 192 | | | | | | | Other current assets | | | | | Advances to suppliers | | 85 | | 66 | | | Input value added tax | | 50 | | 46 | | | Prepaid taxes | | 51 | | 49 | | | Other assets | | 30 | | 80 | | | Total other current assets | | 216 | | 241 | |
* For further details including the accounting policy, refer to Note 3—Revenue of these consolidated financial statements. ** Loans to customers relate to our banking operations in Pakistan. Other liabilities consisted of the following items as of December 31: | | | | | | | | | | | | | | 2025 | 2024 | | | | | | Other non-current liabilities | | | | | Long-term deferred revenue * | | 7 | | 8 | | | Other liabilities | | 11 | | 14 | | | Total other non-current liabilities | | 18 | | 22 | | | | | | | Other current liabilities | | | | | Taxes payable (non-income tax) | | 129 | | 130 | | | Short-term deferred revenue * | | 144 | | 93 | | | Customer advances * | | 73 | | 36 | | | Other payments to authorities | | 53 | | 63 | | | Due to employees | | 102 | | 80 | | | Other liabilities | | 38 | | 30 | | | Total other current liabilities | | 539 | | 432 | |
*For further details including the accounting policy, refer to Note 3—Revenue of these consolidated financial statements.
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