| Schedule of property, plant and equipment |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Total | | | | | Towers | | | | | | Furniture and | | | | Capital | | (excluding | | Right- | | | and tower | | Fiber | | Land and | | office | | Motor | | work in | | right-of-use | | of-use | | | equipment | | assets | | buildings | | equipment | | vehicles | | progress | | asset) | | asset | | | $’000 | | $’000 | | $’000 | | $’000 | | $’000 | | $’000 | | $’000 | | $’000 | Cost | | | | | | | | | | | | | | | | | At January 1, 2021 | | 2,660,120 | | — | | 47,436 | | 18,169 | | 20,148 | | 74,646 | | 2,820,519 | | 549,594 | Additions during the year | | 20,995 | | — | | 825 | | 5,056 | | 6,012 | | 224,479 | | 257,367 | | 113,722 | Additions through business combinations (note 31)*** | | 77,142 | | 233,809 | | 968 | | 93 | | — | | 5,495 | | 317,507 | | 41,709 | Reclassification | | 124,548 | | 23,241 | | 5,999 | | — | | — | | (153,788) | | — | | — | Transfer from advance payments | | 111,439 | | 7,862 | | 4,112 | | — | | — | | 3,959 | | 127,372 | | — | Disposals* | | (21,359) | | — | | — | | (82) | | (1,825) | | — | | (23,266) | | (18,872) | Effects of movement in exchange rates | | (143,357) | | (14,222) | | (3,072) | | (1,038) | | (877) | | (8,438) | | (171,004) | | (35,649) | At December 31, 2021 | | 2,829,528 | | 250,690 | | 56,268 | | 22,198 | | 23,458 | | 146,353 | | 3,328,495 | | 650,504 | | | | | | | | | | | | | | | | | | At January 1, 2022 | | 2,829,528 | | 250,690 | | 56,268 | | 22,198 | | 23,458 | | 146,353 | | 3,328,495 | | 650,504 | Additions during the year**** | | (20,994) | | 70,905 | | 1,489 | | 7,453 | | 6,961 | | 350,512 | | 416,326 | | 100,832 | Additions through business combinations (note 31)***/***** | | 266,110 | | — | | 885 | | — | | — | | — | | 266,995 | | 478,602 | Reclassification | | 176,625 | | 10,991 | | 1,992 | | 4,231 | | — | | (193,839) | | — | | — | Transfer from advance payments | | 100,578 | | 16,412 | | 6,754 | | 33 | | — | | 2,008 | | 125,785 | | — | Disposals* | | (239,350) | | — | | — | | (459) | | (1,286) | | — | | (241,095) | | (17,755) | Effects of movement in exchange rates***** | | (150,930) | | 15,184 | | (3,802) | | (1,148) | | (1,856) | | (17,876) | | (160,428) | | (47,003) | At December 31, 2022***** | | 2,961,567 | | 364,182 | | 63,586 | | 32,308 | | 27,277 | | 287,158 | | 3,736,078 | | 1,165,180 | | | | | | | | | | | | | | | | | | At January 1, 2023 | | 2,961,567 | | 364,182 | | 63,586 | | 32,308 | | 27,277 | | 287,158 | | 3,736,078 | | 1,165,180 | Additions during the year**** | | 64,165 | | 32,293 | | 3,017 | | 3,775 | | 4,481 | | 351,362 | | 459,093 | | 123,281 | Additions through business combinations (note 31)*** | | 5,576 | | — | | — | | — | | — | | — | | 5,576 | | — | Reclassification | | 208,363 | | 81,929 | | 5,210 | | (2,300) | | 337 | | (293,539) | | — | | — | Transfer from advance payments | | 67,978 | | 2,529 | | 2,164 | | — | | — | | 16,643 | | 89,314 | | — | Disposals* | | (122,022) | | (35,575) | | — | | (1,743) | | (2,216) | | — | | (161,556) | | (52,271) | Effects of movement in exchange rates | | (880,175) | | 3,431 | | (34,697) | | (7,589) | | (10,497) | | (148,759) | | (1,078,286) | | (117,853) | Reclassified to assets held for sale | | (111,551) | | — | | — | | (52) | | — | | (127) | | (111,730) | | (1,347) | At December 31, 2023 | | 2,193,901 | | 448,789 | | 39,280 | | 24,399 | | 19,382 | | 212,738 | | 2,938,489 | | 1,116,990 | | | | | | | | | | | | | | | | | | Accumulated depreciation and impairment | | | | | | | | | | | | | | | | | At January 1, 2021 | | 1,352,192 | | — | | 1,728 | | 14,291 | | 14,268 | | — | | 1,382,479 | | 81,464 | Charge for the year** | | 272,068 | | 5,366 | | 296 | | 3,806 | | 2,902 | | — | | 284,438 | | 60,685 | Impairment/(reversal of impairment) | | 48,391 | | — | | (318) | | — | | — | | — | | 48,073 | | 2,797 | Disposals* | | (14,660) | | — | | — | | (73) | | (1,816) | | — | | (16,549) | | (8,634) | Effects of movement in exchange rates | | (82,676) | | (12) | | (69) | | (867) | | (583) | | — | | (84,207) | | (6,459) | At December 31, 2021 | | 1,575,315 | | 5,354 | | 1,637 | | 17,157 | | 14,771 | | — | | 1,614,234 | | 129,853 | | | | | | | | | | | | | | | | | | At January 1, 2022 | | 1,575,315 | | 5,354 | | 1,637 | | 17,157 | | 14,771 | | — | | 1,614,234 | | 129,853 | Charge for the year** | | 268,999 | | 54,152 | | 315 | | 5,800 | | 4,610 | | — | | 333,876 | | 88,615 | Impairment | | 34,702 | | 201 | | — | | — | | — | | — | | 34,903 | | 3,151 | Disposals* | | (234,117) | | — | | — | | (301) | | (1,272) | | — | | (235,690) | | (13,237) | Effects of movement in exchange rates***** | | (83,573) | | (675) | | (119) | | (1,219) | | (1,100) | | — | | (86,686) | | (8,221) | At December 31, 2022***** | | 1,561,326 | | 59,032 | | 1,833 | | 21,437 | | 17,009 | | — | | 1,660,637 | | 200,161 | | | | | | | | | | | | | | | | | | At January 1, 2023 | | 1,561,326 | | 59,032 | | 1,833 | | 21,437 | | 17,009 | | — | | 1,660,637 | | 200,161 | Charge for the year** | | 216,776 | | 65,246 | | 358 | | 4,173 | | 4,017 | | — | | 290,570 | | 95,895 | Impairment | | 85,567 | | 464 | | — | | — | | — | | — | | 86,031 | | 1,663 | Disposals* | | (120,503) | | (34,506) | | — | | (1,723) | | (2,141) | | — | | (158,873) | | (23,920) | Effects of movement in exchange rates | | (587,037) | | 6,143 | | (958) | | (4,826) | | (6,135) | | — | | (592,813) | | (43,018) | Reclassified to assets held for sale | | (87,290) | | — | | — | | (8) | | — | | — | | (87,298) | | (700) | At December 31, 2023 | | 1,068,839 | | 96,379 | | 1,233 | | 19,053 | | 12,750 | | — | | 1,198,254 | | 230,081 | | | | | | | | | | | | | | | | | | Net book value | | | | | | | | | | | | | | | | | At December 31, 2021 | | 1,254,213 | | 245,336 | | 54,631 | | 5,041 | | 8,687 | | 146,353 | | 1,714,261 | | 520,651 | | | | | | | | | | | | | | | | | | At December 31, 2022*** | | 1,400,241 | | 305,150 | | 61,753 | | 10,871 | | 10,268 | | 287,158 | | 2,075,441 | | 965,019 | | | | | | | | | | | | | | | | | | At December 31, 2023 | | 1,125,062 | | 352,410 | | 38,047 | | 5,346 | | 6,632 | | 212,738 | | 1,740,235 | | 886,909 |
*The disposals value of right-of-use assets represents disposals due to terminated leases and the impact of remeasurement of lease assets as a result of changes in lease terms. **The charge for the period does not agree to the charge in the consolidated statement of income/(loss) and other comprehensive income/(loss) due to the indirect taxes benefit of $1.3 million (2022: $0.9 million, 2021: $0.4 million) in IHS Brasil Cessão de Infraestruturas S.A. claimed through depreciation over the useful life of the asset. ***Includes subsequent asset acquisitions on business combination transactions. ****Includes net movements in assets relating to the decommissioning and site restoration provision. *****Re-presented to reflect the remeasurement period adjustments, as required by IFRS 3, in respect of updates to the accounting for the MTN SA Acquisition in May 2022.
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