17. Other non-financial assets

	As of
	31 March 2025 $m	31 March 2024 $m
1 Prepayments mainly include advance payments in respect of capacity indefeasible right to use (IRUs) and lease contracts for which leases are yet to commence. 2 Advances (net) mainly includes payments made to various government authorities under protest, for tax, legal and regulatory sub- judice matters and are net of allowance recognised as part of the Group’s recoverability assessment of $14m and $13m as of 31 March 2025 and 2024 respectively.
Prepayments¹	109	81
Advances (net)²	40	30
Cost to obtain or fulfil a contract with a customer	45	35
Others	1	0
	195	146

	As of
	31 March 2025 $m	31 March 2024 $m
1 Prepayments mainly include advance payment in respect of capacity indefeasible right to use (IRU), network costs and advance payments for lease contracts for which leases are yet to commence . 2 Taxes recoverable include customs duty, sales tax and value added tax. 3 Advance to suppliers (net) are disclosed net of provision of $6m and $6m as of 31 March 2025 and 2024 respectively. 4 Others mainly includes claims receivable from vendors based on contractual arrangements and employee advances net of related provision of $6m and $6m as of 31 March 2025 and 2024 respectively.
Cost to obtain or fulfil a contract with a customer	111	100
Prepayments¹	78	60
Taxes recoverable²	65	61
Advances to suppliers (net)³	24	20
Others⁴	8	13
	286	254

Airtel Africa plc