The Group pays commissions to its retail stores and authorized dealers, primarily for wireless and fixed-line telecommunication services based on their performance of attracting new customers and renewing contracts with existing customers. The Group recognizes costs among the commissions that would not have incurred if a contract had not been entered into with a customer as prepaid expenses. These prepaid expenses are amortized on a straight-line basis over the expected customer retention periods.

 

 

 

Amortization in connection with incremental costs of obtaining contracts recognized as an asset for the years ended December 31, 2025, 2024 and 2023 are as follows: