v3.26.3
Finance income
9 Months Ended
Sep. 30, 2026
Finance income  
Finance income

8.Finance income

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Three months ended

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Nine months ended

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September 30, 

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September 30, 

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September 30, 

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September 30, 

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2026

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2025(a)

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2026

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2025(a)

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$'m

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$'m

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$'m

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$'m

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Net foreign exchange gain arising from financing - unrealized

 

53.2

 

71.4

 

163.8

 

100.0

Interest income - bank deposits

 

14.7

 

9.8

 

37.3

 

26.3

Other interest income(b)

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2.9

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—

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10.8

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Fair value gain on embedded options

 

—

 

30.6

 

—

 

34.9

Change in fair value of foreign exchange swaps

 

—

 

10.2

 

—

 

10.4

Fair value gain on non-deliverable forwards (note 12)

 

—

 

—

 

6.5

 

—

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70.8

 

122.0

 

218.4

 

171.6

(a)The results for the three and nine month periods ended September 30, 2025 have been re-presented to reflect the results of the Latam segment as a discontinued operation. See note 21.1 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).