v3.25.4
Exceptional items (Tables)
 12 Months Ended
Dec. 31, 2025
Text Block1 [Abstract]  
Summary of Exceptional Items Included in Income Statement
The exceptional items included in the income statement were as follows:
 
For the year ended 31 December
Million US dollar
   
2025
     
    2024¹
     
    2023¹
  
.
 
Restructuring
   
 
(116)
 
   
 
(156)
 
   
 
(142)
 
Business and asset disposals (including impairment losses)
   
 
(274)
 
   
 
181
   
 
(397)
 
Claims and legal costs
   
 
(53)
 
   
 
- 
 
   
 
(85)
 
Acquisition-related costs (business combinations)
   
 
(5)
 
   
 
- 
 
   
 
- 
 
Impact on profit from operations
   
 
(449)
 
   
 
25
     
 
(624)
 
.
 
Exceptional net finance income/(expense)
   
 
(185)
 
   
 
(995)
 
   
 
(69)
 
Exceptional share of results of associates
   
 
9
   
 
104
   
 
(35)
 
Exceptional taxes
   
 
156
   
 
(205)
 
   
 
84
 
Exceptional non-controlling interest
   
 
(30)
 
   
 
9
   
 
30
 
Net impact on profit
   
 
(499)
 
   
 
(1 062)
 
   
 
(614)
 
1
Amended to conform to the 2025 presentation.