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Share-based compensation (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Share-based Compensation Expense

The share-based compensation for these plans for the years ended December 31 was:

in $ millions			2023			2022			2021
Performance Share Plan expense			120			97			106
Share Option expense			3			3			2
Total share-based compensation			123			100			108

Schedule of Details of Awards Granted Under Performance Share Plan

The details of the awards granted under the PSP for the year ended December 31, 2023 were:

			Number of shares			Weighted average grant date fair value
			Shares in whole numbers			Amounts in $			Amounts in €
Outstanding at beginning of year			10,178,940			36.25			32.52
Granted			2,979,818			48.55			45.57
Forfeited			(356,840)			37.45			33.97
Vested			(2,985,299)			30.95			27.70
Outstanding at end of year			9,816,619			41.56			37.90

Schedule of Valuation Assumptions

The fair value assigned to the portion of awards subject to a TSR performance metric was calculated using the Monte Carlo simulation model, at the grant date, taking account of peer group TSR, volatilities and correlations together with the following assumptions:

			2023			2022			2021
Risk-free interest rate (%)			3.16			0.51			(0.56)
Expected volatility (%)			28.9			36.9			35.1

Schedule of Valuation Assumptions

The assumptions used to determine the fair value of the options issued under the Share Options Schemes with three-year and five-year savings periods at December 31 were:

			2022						2021
			3-year			5-year			3-year			5-year
Risk-free interest rate (%)			2.08			2.24			(0.61)			(0.43)
Expected dividend payments over the expected life (€)			4.06			7.05			3.25			5.65
Expected volatility (%)			26.4			24.2			23.5			21.2
Expected life term (years)			3			5			3			5

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Schedule of Share-Based Payment Award, Performance Shares, Valuation Assumptions

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Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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Tabular disclosure of number and weighted-average grant date fair value for nonvested performance shares.

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