Income taxes (Tables)

12 Months Ended

Dec. 31, 2021

i)	Amounts recognized in profit or loss


	2021			2020			2019
(in $ millions)	$			$			$
Current tax expense
Current year		6			7			6
Changes in estimates related to prior years		*			*			2

		6			7			8

Deferred tax (credit)/expense
Origination and reversal of temporary difference		(3	)		(5	)		(1	)

Income tax expense		3			2			7

Amount less than $1 million

ii)	Reconciliation of effective tax rate


	2021			2020			2019
(in $ millions)	$			$			$
Loss before tax		(3,552	)		(2,743	)		(3,981	)
Tax at the domestic rates applicable to profits in the countries where the Group operates		(238	)		(241	)		(606	)
Non-deductible expenses		46			66			108
Current year losses for which no deferred tax asset is recognized		211			196			513
Benefits from previously unrecognized tax losses		(16	)		(19	)		(10	)
Changes in estimates related to prior years		*			*			2

Income tax expense		3			2			7

Amount less than $1 million

iii)	Movement in deferred tax balances


	2021		2020
(in $ millions)	$		$
Deferred tax assets
Deferred revenue and others		5		–
Deferred tax liabilities
Property, plant and equipment and others		3		1


	Deferred tax liability arising from Property, plant and equipment and others			Deferred tax asset arising from Deferred revenue and others
(in $ millions)	$			$
Balance at January 1, 2020		6			–
Recognized in profit or loss		(5	)		–
Balance at December 31, 2020		1			–
Balance at January 1, 2021		1			–
Recognized in profit or loss		2			5
Balance at December 31, 2021		3			5

iv)	Unrecognized deferred tax assets

Deferred tax assets have not been recognized in respect of the following items:

v)	Tax losses carried forward

Out of the $6,324 million tax losses, $4,145 million expire as below. The remaining tax losses do not expire under the current tax legislation.