| Provisions |
32.Provisions Non-current provisions: | | | | | | | | | | | Obligations for | | | | | | | dismantling, | | | | | Legal | | removing and | | | | | claims | | site restoration | | Total | Balance at 1 January 2025 | | 305,990 | | 2,205,539 | | 2,511,529 | Provisions recognized | | 261,593 | | 101,538 | | 363,131 | Payments | | — | | (69,346) | | (69,346) | Unwinding of discount | | — | | 289,827 | | 289,827 | Transfers to current provisions | | (126,218) | | — | | (126,218) | Remeasurements | | — | | 404,853 | | 404,853 | Effect of changes in exchange rates | | — | | 122,187 | | 122,187 | Inflation adjustment | | (84,957) | | (588,930) | | (673,887) | Balance at 31 December 2025 | | 356,408 | | 2,465,668 | | 2,822,076 |
32.Provisions (continued) Non-current provisions: (continued) | | | | | | | | | | | Obligations for | | | | | | | dismantling, | | | | | Legal | | removing and | | | | | claims | | site restoration | | Total | Balance at 1 January 2024 | | 209,008 | | 2,397,858 | | 2,606,866 | Provisions recognized | | 292,190 | | 25,041 | | 317,231 | Payments | | — | | (34,732) | | (34,732) | Unwinding of discount | | — | | 368,840 | | 368,840 | Transfers to current provisions | | (108,794) | | — | | (108,794) | Remeasurements | | — | | 231,131 | | 231,131 | Effect of changes in exchange rates | | — | | 25,805 | | 25,805 | Inflation adjustment | | (86,414) | | (808,404) | | (894,818) | Balance at 31 December 2024 | | 305,990 | | 2,205,539 | | 2,511,529 |
Provision for legal claims is recognized for the probable cash outflows related to legal disputes. Refer to Note 37. The Group is required to incur certain costs in respect of a liability to dismantle and remove assets and to restore sites on which the assets were located. The dismantling costs are calculated according to best estimate of future expected payments discounted at a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the liability. Current provisions: | | | | | | | | | Legal claims (**) | | Bonus (*) | | Total | Balance at 1 January 2025 | | 422,526 | | 5,664,436 | | 6,086,962 | Provisions recognized | | 116,443 | | 6,606,426 | | 6,722,869 | Payments | | (91,738) | | (5,466,606) | | (5,558,344) | Transfers from non-current provisions | | 126,218 | | — | | 126,218 | Effect of changes in exchange rates | | 29 | | 38,158 | | 38,187 | Inflation adjustment | | (113,924) | | (1,446,528) | | (1,560,452) | Balance at 31 December 2025 | | 459,554 | | 5,395,886 | | 5,855,440 |
| | | | | | | | | Legal claims (**) | | Bonus (*) | | Total | Balance at 1 January 2024 | | 850,280 | | 2,883,116 | | 3,733,396 | Provisions recognized | | (38,692) | | 7,260,231 | | 7,221,539 | Payments | | (259,381) | | (3,094,880) | | (3,354,261) | Transfers from non - current provisions | | 108,794 | | — | | 108,794 | Effect of changes in exchange rates | | — | | 5,710 | | 5,710 | Inflation adjustment | | (238,475) | | (1,389,741) | | (1,628,216) | Balance at 31 December 2024 | | 422,526 | | 5,664,436 | | 6,086,962 |
(*) | Includes share-based payment (Note 29). |
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