DISCONTINUED OPERATIONS (Tables)

	Three Months Ended June 30,
(US$ in millions)	2013			2012
Net sales	$	607		$	592
Cost of goods sold	(567		)	(575		)
Gross profit	40			17
Selling, general and administrative expenses	(31		)	(22		)
Interest income	9			5
Interest expense	(13		)	(4		)
Foreign exchange gain (loss)	(2		)	5
Other income (expenses)—net	(8		)	(1		)
Income (loss) from discontinued operations before income tax	(5		)	—
Income tax (expense) benefit	6			7
Income (loss) from discontinued operations, net of tax	$	1		$	7

	Six Months Ended June 30,
(US$ in millions)	2013			2012
Net sales	$	1,063		$	1,128
Cost of goods sold	(998		)	(1,127		)
Gross profit	65			1
Selling, general and administrative expenses	(50		)	(48		)
Interest income	13			9
Interest expense	(16		)	(7		)
Foreign exchange gain (loss)	1			13
Other income (expenses)—net	(6		)	(29		)
Income (loss) from discontinued operations before income tax	7			(61		)
Income tax (expense) benefit	(15		)	33
Income (loss) from discontinued operations, net of tax	$	(8	)	$	(28	)

	June 30,		December 31,
(US$ in millions)	2013		2012
Assets:
Cash and cash equivalents	$	2	$	2
Trade accounts receivable (less allowance of $3 and $2)	170		189
Inventories	567		402
Other current assets	32		67
Current assets held for sale	$	771	$	660
Property, plant and equipment, net	$	222	$	218
Deferred income taxes	—		40
Other non-current assets	29		(8		)
Non-current assets held for sale	$	251	$	250

Liabilities:
Trade accounts payable	$	241	$	157
Other current liabilities	215		140
Current liabilities held for sale	$	456	$	297
Deferred income taxes	$	7	$	—
Other non-current liabilities	13		13
Non-current liabilities held for sale	$	20	$	13

- Definition

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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