Business acquisitions (Tables)

6 Months Ended

Jun. 30, 2025

Business Combinations [Abstract]

Disclosure of detailed information about business combination

The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities.

		Total
Cash consideration paid		429
Total cost to be allocated		429
	Trade and other receivables	40
	Other non-cash working capital	7
	Assets held for sale	16
	Property, plant and equipment	290
	Finite-life intangible assets	17
	Other non-current assets	30
	Trade payables and other liabilities	(12)
	Contract liabilities	(1)
	Debt due within one year	(20)
	Liabilities held for sale	(10)
	Long-term debt	(100)
	Deferred tax liabilities	(41)
	Other non-current liabilities	(7)
		209
Cash and cash equivalents		11
Fair value of net assets acquired		220
Goodwill (1)		209

(1)Goodwill arises principally from expected synergies and future growth and is not deductible for tax purposes. Goodwill was allocated to our Bell Media group of cash-generating units (CGUs).

The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities.

		Total
Cash consideration paid		78
Contingent consideration (1)		11
Total cost to be allocated		89
	Trade and other receivables	6
	Other non-cash working capital	2
	Finite-life intangible assets	21
	Other non-current assets	1
	Trade payables and other liabilities	(3)
	Contract liabilities	(7)
	Deferred tax liabilities	(6)
		14
Cash and cash equivalents		5
Fair value of net assets acquired		19
Goodwill (2)		70

(1)Contingent consideration is estimated to be $11 million at June 30, 2025.

(2)Goodwill arises principally from expected synergies and future growth and is not deductible for tax purposes. Goodwill was allocated to our Bell CTS group of CGUs.