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HELD FOR SALE AND DISCONTINUED OPERATIONS (Tables)
 6 Months Ended
Jun. 30, 2023
Held For Sale and Discontinued Operations [Abstract]  
Schedule of assets and liabilities held for sale
The following table provides the details over assets and liabilities classified as held-for-sale as of:
Assets held-for-saleLiabilities held-for-sale
June 30, 2023December 31, 2022June 30, 2023December 31, 2022
Russia4,792 5,792 4,624 4,232 
Total assets and liabilities held for sale4,792 5,792 4,624 4,232 
The following table shows the assets and liabilities classified as held-for-sale relating to Russia as of:
 June 30, 2023December 31, 2022
Property and equipment3,454 3,941 
Intangible assets excl. goodwill384 356 
Goodwill217 617 
Deferred tax assets— 78 
Other non-current assets75 50 
Inventories80 113 
Trade and other receivables284 367 
Other current assets298 270 
Total assets held for sale4,792 5,792 
Non-current liabilities3,661 2,952 
Debt and Derivatives - NCL3,611 2,888 
Other non-current liabilities50 64 
Current liabilities963 1,280 
Trade and other payables452 691 
Debt & Derivatives - CL261 306 
Other non-financial liabilities250 283 
Total liabilities held for sale4,624 4,232 
Schedule of profit (loss) and other comprehensive income held-for-sale
The following table provides the details of profit / (loss) after tax from discontinued operations for the periods ended June 30:

20232022
Russia470 (318)
Algeria— 122 
Total profit / (loss) after tax from discontinued operations470 (196)
The following table shows the profit/(loss) and other comprehensive income relating to Russia operations for the periods ended June 30, 2023:
Six-month period
Income statement and statement of comprehensive income20232022
Operating revenue1,881 1,910 
Operating expenses **(1,355)(2,132)
Other expenses(2)(83)
Profit / (loss) before tax for the period524 (305)
Income tax benefit / (expense)(54)(13)
Profit / (loss) after tax for the period470 (318)
Other comprehensive income / (loss) *(245)179 
Total comprehensive income / (loss)225 (139)

* Other comprehensive income is relating to the foreign currency translation of discontinued operations.
** In 2022, operating expenses include an impairment of US$446 against the carrying value of goodwill in Russia recorded in the first quarter.
Schedule of information for cash-generating units
March 31, 2022 ***September 30, 2021
Key assumptions – Russia CGUExplicit forecast periodTerminal
period		Combined average *Explicit forecast periodTerminal
period		Combined average *
Discount rate— %— %20.5 %— %— %9.3 %
Average annual revenue growth rate6.2 %1.6 %5.5 %5.0 %1.6 %4.4 %
Average operating margin32.4 %35.0 %32.8 %33.2 %35.5 %33.6 %
Average CAPEX / revenue **20.3 %18.0 %19.9 %25.4 %21.0 %24.7 %
* Combined average for 2022 is based on an explicit forecast period consisting of five years forecast plus the latest estimate for 2022 (2022-2027) and terminal period in 2028, and for the comparative period 2021 the combined average is based on the explicit forecast period of five years (2022-2026) and terminal period in 2027.
** CAPEX excludes licenses and ROU.

*** The growth rates as of March 31, 2022, in the explicit forecast period and the combined average, were revised to conform the growth rates applied in the calculation of the recoverable amount in the first quarter of 2022.
The following table illustrates the potential additional impairment for the Russia CGU if certain key parameters would adversely change by one percentage point within both the explicit forecast and terminal periods ('+/- 1.0 pp').

Any additional adverse changes in the key parameters by more than one percentage point would increase the amount of impairment exposure approximately proportionally.

Sensitivity analysisCombined average *+/- 1.0 pp
Discount rate20.5%21.6%
Change in key assumption0.0 pp1.0 pp
Headroom / (impairment)—(115)
Average annual revenue growth rate5.5%4.5%
Change in key assumption0.0 pp(1.0) pp
Headroom / (impairment)—(88)
Average operating margin32.8%31.8%
Change in key assumption0.0 pp(1.0) pp
Headroom / (impairment)—(157)
Average CAPEX / revenue19.9%20.9%
Change in key assumption0.0 pp1.0 pp
Headroom / (impairment)—(161)

* Combined average based on explicit forecast period of six years (2022-2027) and terminal period (2028), includes intervening period of 2022

Following the recognition of an impairment loss in the first quarter of 2022, the book value of the Russia CGU is equal to its recoverable amount. As such, the 'break-even' assumptions for the Russia CGU are equivalent to the 'Combined average' assumptions