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Other assets and liabilities F.5. Assets and liabilities related to contract with customers (Details) - USD ($) $ in Millions | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2018 | Jan. 01, 2018 | Dec. 31, 2017
Contract Assets [Line Items] |  |  |  |
Contract assets, net | $ 37 | $ 28 | $ 0 |
Contract liabilities [abstract] |  |  |  |
Short-term portion | 87 | $ 51 | $ 0 | [1]
Revenue that was included in contract liability balance at beginning of period | 45 |  |  |
Transaction price allocated to remaining performance obligations | 42 |  |  |
Contract costs, net, beginning of period | 4 |  |  |
Contract costs capitalized | 4 |  |  |
Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers | (4) |  |  |
Contract costs, net, end of period | 4 |  |  |
Gross Carrying Amount, Non-current |  |  |  |
Contract Assets [Line Items] |  |  |  |
Contract assets, net | 3 |  |  |
Gross Carrying Amount, Current |  |  |  |
Contract Assets [Line Items] |  |  |  |
Contract assets, net | 35 |  |  |
Provisions |  |  |  |
Contract Assets [Line Items] |  |  |  |
Contract assets, net | (1) |  |  |
Current contract liabilities |  |  |  |
Contract liabilities [abstract] |  |  |  |
Long-term portion | 1 |  |  |
Short-term portion | 86 |  |  |
Total | 87 |  |  |
2021 |  |  |  |
Contract liabilities [abstract] |  |  |  |
Transaction price allocated to remaining performance obligations | 41 |  |  |
2020 |  |  |  |
Contract liabilities [abstract] |  |  |  |
Transaction price allocated to remaining performance obligations | $ 1 |  |  |
[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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- Definition The amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2018-01-01 -Paragraph 128 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2018-03-01&anchor=para_128_b&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2018-01-01 -Paragraph 128 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2018-03-01&anchor=para_128_a&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2018-01-01 -Paragraph 105 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2018-03-01&anchor=para_105&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2018-01-01 -Paragraph 116 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2018-03-01&anchor=para_116_a&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of current contract assets. [Refer: Contract assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2018-01-01 -Paragraph 105 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2018-03-01&anchor=para_105&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of current contract liabilities. [Refer: Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2018-01-01 -Paragraph 105 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2018-03-01&anchor=para_105&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of non-current contract liabilities. [Refer: Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2018-01-01 -Paragraph 105 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2018-03-01&anchor=para_105&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2018-01-01 -Paragraph 116 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2018-03-01&anchor=para_116_b&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2018-01-01 -Paragraph 120 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2018-03-01&anchor=para_120_a&doctype=Standard -URIDate 2018-03-16 + Details
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