Finance income

3 Months Ended

Mar. 31, 2026

Finance income

8.Finance income


		Three months ended
		March 31,		March 31,
		2026		2025^(a)
		$'m		$'m

Net foreign exchange gain arising from financing - unrealized		102.8		7.9
Interest income - bank deposits		8.8		7.4
Other interest income^(b)		5.0		—
Fair value gain on embedded options		—		2.9
Net foreign exchange gain arising from derivative instruments - unrealized		—		0.1
		116.6		18.3

(a)	The result for the period ended March 31, 2025 has been re-presented to reflect that the result of the Latam segment is now reported as a discontinued operation. See note 20.1 for more information.

(b)	Other interest income relates to the accrued interest on the vendor loan notes issued on the disposal of IHS Rwanda (see note 13).