Trade and other receivables (Tables)

6 Months Ended

Jun. 30, 2026

Schedule of Non-Current Trade and Other Receivables


Million US dollar	30 June 2026		31 December 2025

Cash deposits for guarantees		155		144
Loans to customers		5		6
Tax receivable, other than income tax		97		100
Brazilian tax credits and interest receivables		1 422		1 299
Trade and other receivables		346		323
Non-current trade and other receivables		2 026		1 871

Trade receivables and accrued income		5 136		4 261
Interest receivables		93		67
Tax receivable, other than income tax		646		660
Loans to customers		63		52
Prepaid expenses		770		568
Other receivables		695		553
Current trade and other receivables		7 404		6 161

Schedule of Trade Receivables and Other Receivables

The carrying amount of trade and other receivables is a good approximation of their fair value as the impact of discounting is not significant. The agei

the current trade receivables and accrued income, interest receivable, other receivables and current and

non-current

loans to customers can be detailed as follows for 30 June 2026 and 31 December 2025 respectively :


	Net carrying amount as of 30 June 2026	Of which: neither impaired nor past due on the reporting date		Of which not impaired as of the reporting date and past due
	Net carrying amount as of 30 June 2026		Less than 30 days		Between 30 and 59 days		Between 60 and 89 days		More than 90 days

Trade receivables and accrued income	5 136	4 798		203		123		13		-
Loans to customers	68	68		-		-		-		-
Interest receivables	93	93		-		-		-		-
Other receivables	694	669		10		7		9		-
	5 992	5 628		212		130		22		-

	Net carrying amount as of 31 December 2025	Of which: neither impaired nor past due on the reporting date		Of which not impaired as of the reporting date and past due
	Net carrying amount as of 31 December 2025		Less than 30 days		Between 30 and 59 days		Between 60 and 89 days		More than 90 days

Trade receivables and accrued income	4 261	3 990		202		42		25		3
Loans to customers	58	58		-		-		-		-
Interest receivables	66	64		-		2		-		-
Other receivables	553	532		10		6		6		-
	4 939	4 644		212		50		30		3