Additional information on operating expenses by nature

12 Months Ended

Dec. 31, 2025

10. Additional information on operating expenses by nature

Depreciation, amortization and impairment charges are included in the following line items of the consolidated income statement:



For the year ended 31 December 2025	Depreciation and		Amortization and

Million US dollar	impairment of property, plant and equipment		impairment of intangible assets and goodwill		Depreciation and impairment of right- of-use assets

Cost of sales		(2 949)		(106)		(26)
Distribution expenses		(121)		(4)		(333)
Sales and marketing expenses		(256)		(480)		(266)
Administrative expenses		(288)		(424)		(114)
Other operating expenses		-		-		-
Exceptional items		(267)		(15)		-
Depreciation, amortization and impairment		(3 882)		(1 029)		(740)



For the year ended 31 December 2024¹	Depreciation and		Amortization and

Million US dollar	impairment of property, plant and equipment		impairment of intangible assets and goodwill		Depreciation and impairment of right- of-use assets

Cost of sales		(3 105)		(82)		(32)
Distribution expenses		(135)		(2)		(336)
Sales and marketing expenses		(271)		(379)		(276)
Administrative expenses		(315)		(421)		(132)
Other operating expenses		-		(9)		-
Exceptional items		(49)		-		-
Depreciation, amortization and impairment		(3 875)		(893)		(776)



For the year ended 31 December 2023 1	Depreciation and		Amortization and

Million US dollar	impairment of property, plant and equipment		impairment of intangible assets and goodwill		Depreciation and impairment of right- of-use assets

Cost of sales		(3 095)		(75)		(33)
Distribution expenses		(139)		(13)		(351)
Sales and marketing expenses		(291)		(260)		(274)
Administrative expenses		(318)		(401)		(137)
Other operating expenses		-		(1)		-
Exceptional items		-		(25)		-
Depreciation, amortization and impairment		(3 843)		(774)		(795)

Amended to conform the 2025 presentation.