DISCONTINUED OPERATIONS (Tables)

	Three Months Ended March 31,
(US$ in millions)	2013			2012
Net sales	$	456		$	537
Cost of goods sold	(431		)	(553		)
Gross profit	25			(16		)
Selling, general and administrative expenses	(19		)	(26		)
Interest income	4			1
Interest expense	(3		)	—
Foreign exchange gain (loss)	3			8
Other income (expenses)—net	1			(28		)
Income (loss) from discontinued operations before income tax	11			(61		)
Income tax (expense) benefit	(20		)	26
Income (loss) from discontinued operations, net of tax	$	(9	)	$	(35	)

	March 31,		December 31,
(US$ in millions)	2013		2012
Assets:
Cash and cash equivalents	$	2	$	2
Trade accounts receivable (less allowance of $2 and $2)	265		189
Inventories	445		402
Other current assets	35		67
Current assets held for sale	$	747	$	660
Property, plant and equipment, net	$	227	$	218
Deferred income taxes	24		40
Other non-current assets	—		(8		)
Non-current assets held for sale	$	251	$	250

Liabilities:
Trade accounts payable	$	181	$	157
Other current liabilities	97		140
Current liabilities held for sale	$	278	$	297
Deferred income taxes	$	8	$	—
Other non-current liabilities	13		13
Non-current liabilities held for sale	$	21	$	13

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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