IAS 1 para 82(ba), disclosure of impairment losses on financial instruments on face of income statement

Vodafone Group Plc – Annual report – 31 March 2025

Industry: telecoms

22. Capital and financial risk management (extract)

Movements in the allowance for expected credit losses during the year were as follows:

Note:

1. Primarily utilisation of the provision by way of write-off.

Expected credit losses are presented as net credit losses on financial assets within operating profit and subsequent recoveries of amounts previously written off are credited against the same line item.