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Performance B.6.3 Deferred tax (Details) - USD ($) $ in Millions | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Jan. 01, 2018 | Dec. 31, 2016
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |  |  |  |
Beginning of period | $ 124 | $ 109 |  |  |
(Charge)/credit to statement of income | 33 | 13 |  |  |
Change in scope | (181) |  |  |  |
Accounting policy changes | 4 |  |  |  |
Exchange differences | (11) | 2 |  |  |
End of period | (31) | 124 |  |  |
Deferred tax assets | 202 | 180 |  | $ 191 |
Deferred tax liabilities | (233) | (56) | [1] | $ (62) |
Deductible temporary differences | 5,112 | 5,074 |  |  |
Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised | 584 | 842 |  |  | $ 873
Unrecognized tax losses | 4,886 | 4,844 |  |  | 4,501
Deferred tax assets, intragroup dividends | 34 | 32 |  |  | 32
Offset |  |  |  |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |  |  |  |
Deferred tax assets | (52) | (39) |  |  |
Deferred tax liabilities | 52 | 39 |  |  |
Fixed assets |  |  |  |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |  |  |  |
Beginning of period | 32 | (23) |  |  |
(Charge)/credit to statement of income | (18) | 53 |  |  |
Change in scope | (190) |  |  |  |
Accounting policy changes | 0 |  |  |  |
Exchange differences | 0 | 2 |  |  |
End of period | (176) | 32 |  |  |
Deductible temporary differences | 92 | 68 |  |  |
Fixed assets | Before Offset |  |  |  |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |  |  |  |
Deferred tax assets | 76 | 88 |  |  |
Deferred tax liabilities | (252) | (56) |  |  |
Unused tax losses |  |  |  |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |  |  |  |
Beginning of period | 52 | 113 |  |  |
(Charge)/credit to statement of income | (3) | (61) |  |  |
Change in scope | 0 |  |  |  |
Accounting policy changes | 0 |  |  |  |
Exchange differences | (5) | 0 |  |  |
End of period | 44 | 52 |  |  |
Deductible temporary differences | 4,886 | 4,844 |  |  |
Unused tax losses | Before Offset |  |  |  |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |  |  |  |
Deferred tax assets | 44 | 52 |  |  |
Deferred tax liabilities | 0 | 0 |  |  |
Unremitted earnings |  |  |  |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |  |  |  |
Beginning of period | (32) | (32) |  |  |
(Charge)/credit to statement of income | (2) | 1 |  |  |
Change in scope | 0 |  |  |  |
Accounting policy changes | 0 |  |  |  |
Exchange differences | 0 | (1) |  |  |
End of period | (34) | (32) |  |  |
Unremitted earnings | Before Offset |  |  |  |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |  |  |  |
Deferred tax assets | 0 | 0 |  |  |
Deferred tax liabilities | (34) | (32) |  |  |
Other |  |  |  |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |  |  |  |
Beginning of period | 72 | 51 |  |  |
(Charge)/credit to statement of income | 56 | 20 |  |  |
Change in scope | 9 |  |  |  |
Accounting policy changes | 4 |  |  |  |
Exchange differences | (6) | 1 |  |  |
End of period | 135 | 72 |  |  |
Deductible temporary differences | 134 | 162 |  |  |
Other | Before Offset |  |  |  |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |  |  |  |
Deferred tax assets | 134 | 79 |  |  |
Deferred tax liabilities | 1 | (7) |  |  |
Less than 1 year |  |  |  |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |  |  |  |
Unrecognized tax losses | 0 | 39 |  |  | 27
1 to 5 years |  |  |  |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |  |  |  |
Unrecognized tax losses | 3 | 494 |  |  | 493
After five years |  |  |  |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |  |  |  |
Unrecognized tax losses | 493 | 0 |  |  | 0
No expiry |  |  |  |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |  |  |  |
Unrecognized tax losses | $ 4,390 | $ 4,311 |  |  | $ 3,981
[1] | Not restated for the application of IFRS 15 and 9, as the Group elected the modified retrospective approach for both standards.

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