MILLICOM INTERNATIONAL CELLULAR SA

13. COMMITMENTS AND CONTINGENCIES

Litigation & claims

The Group is contingently liable with respect to lawsuits, legal, regulatory, commercial and other legal risks that arise in the normal course of business. As of September 30, 2026, the total amount of claims brought against MIC SA and its subsidiaries is $217 million mainly as explained in the next paragraphs (December 31, 2025: $146 million). The Group's share of the comparable exposure for its joint venture in Honduras and Chile associate is $12 million (December 31, 2025: $3 million).

As at September 30, 2026, $91 million has been provisioned by the Group for these claims and risks in the unaudited interim condensed consolidated statement of financial position (December 31, 2025: $37 million). The Group's share of provisions made by the joint venture and the associate was $9 million (December 31, 2025: $1 million). While it is not possible to ascertain the ultimate legal and financial liability with respect to these claims and risks, the ultimate outcome is not anticipated to have a material effect on the Group’s financial position and results of operations.

During the period, the Millicom Group entered into settlement agreements with four former executives of the Group's Guatemala operations ("Tigo Guatemala") in relation to the previously disclosed legal claims against Tigo Guatemala. The agreements fully resolved all pending litigations and claims involving these parties. In relation to this settlement, as of September 30, 2026, Millicom recognized an expense of $99 million, presented within Other non-operating (expenses) income, net in the Statement of Income. Of this amount, $31 million was paid during the quarter, while $68 million remained outstanding and is payable over the period of seven years.

Taxation

At September 30, 2026, the tax risks exposure of the Group's subsidiaries is estimated at $378 million, for which provisions of $60 million have been recorded in tax liabilities; representing management's assessment of the probable cash outflow of eventual claims including those related to acquisitions as explained in Note 3 (December 31, 2025: $376 million of which provisions of $32 million were recorded). The Group's share of comparable tax exposure in its joint venture and associates amounts to $195 million (December 31, 2025: $160 million) for which provisions of $8 million (December 31, 2025: $8 million), were made.

Unaudited Interim Condensed Consolidated Financial Statementsfor the nine-month period ended September 30, 2026

13. COMMITMENTS AND CONTINGENCIES (continued)

Capital commitments

At September 30, 2026, the Group had fixed commitments to purchase network equipment, other fixed assets and intangible assets of $384 million of which $367 million are due within one year (December 31, 2025: $305 million of which $280 million are due within one year). The Group’s share of commitments in its Honduras joint venture and Chile associate is $47 million of which $47 million are due within one year (December 31, 2025: $31 million out of which $31 million are due within one year). Additionally, the Group's share of commitments in the UNIRED joint operation was $16 million for December 31, 2025.