XML 75 R23.htm IDEA: XBRL DOCUMENT
v3.21.1

Other Current and Non-current Liabilities | 12 Months Ended
--- | ---
Dec. 31, 2020
Text block [abstract] |
Other Current and Non-current Liabilities |
18) | OTHER CURRENT AND NON-CURRENT LIABILITIES
18.1) | OTHER CURRENT LIABILITIES
As of December 31, 2020 and 2019, consolidated other current liabilities were as follows:
|  |  |  |  | 2020 |  |  | 2019 |
Provisions 1 |  | $ |  |  |  |  | 718 |  |  |  | 558 |
Interest payable |  |  |  |  |  |  | 86 |  |  |  | 88 |
Other accounts payable and accrued expenses 2 |  |  |  |  |  |  | 267 |  |  |  | 313 |
Contract liabilities with customers (note 4) 3 |  |  |  |  |  |  | 201 |  |  |  | 225 |
|  | $ |  |  |  |  | 1,272 |  |  |  | 1,184 |
1 | Current provisions primarily consist of accrued employee benefits, insurance payments, accruals for legal assessments and others. These amounts are revolving in nature and are expected to be settled and replaced by similar amounts within the next 12 months.
2 | As of December 31, 2020 and 2019, includes $19 and $22, respectively, of the current portion of other taxes payable in Mexico.
3 | As of December 31, 2020 and 2019, contract liabilities with customers included $161 and $184, respectively, of advances received from customers, as well as in 2020 and 2019 the current portion of deferred revenues in connection with advances under long-term clinker supply agreements of $4 and $4, respectively.
18.2) | OTHER NON-CURRENT LIABILITIES
As of December 31, 2020 and 2019, consolidated other non-current liabilities were as follows:​​​​​​​
|  |  |  |  | 2020 |  |  | 2019 |
Asset retirement obligations 1 |  | $ |  |  |  |  | 369 |  |  |  | 327 |
Accruals for legal assessments and other responsibilities 2 |  |  |  |  |  |  | 27 |  |  |  | 30 |
Non-current liabilities for valuation of derivative instruments |  |  |  |  |  |  | 53 |  |  |  | 46 |
Environmental liabilities 3 |  |  |  |  |  |  | 275 |  |  |  | 214 |
Other non-current liabilities and provisions 4, 5 |  |  |  |  |  |  | 273 |  |  |  | 308 |
|  | $ |  |  |  |  | 997 |  |  |  | 925 |
1 | Provisions for asset retirement include future estimated costs for demolition, cleaning and reforestation of production sites at the end of their operation, which are initially recognized against the related assets and are depreciated over their estimated useful life.
2 | Provisions for legal claims and other responsibilities include items related to tax contingencies.
3 | Environmental liabilities include future estimated costs arising from legal or constructive obligations, related to cleaning, reforestation and other remedial actions to remediate damage caused to the environment. The expected average period to settle these obligations is greater than 15 years.
4 | As of December 31, 2020 and 2019, includes $12 and $31, respectively, of the non-current portion of taxes payable in Mexico.
5 | As of December 31, 2020 and 2019, the balance includes deferred revenues of $42 and $50, respectively, that are amortized to the income statement as deliverables are fulfilled over the maturity of long-term clinker supply agreements.
Changes in consolidated other current and non-current liabilities for the years ended December 31, 2020 and 2019, were as follows:​​​​​​​
|  |  |  |  | 2020 |
|  |  |  |  | Asset retirement obligations |  |  | Environmental liabilities |  |  | Accruals for legal proceedings |  |  | Valuation of derivative instruments |  |  | Other liabilities and provisions |  |  | Total |  |  | 2019 |
Balance at beginning of period |  | $ |  |  |  |  | 327 |  |  |  | 214 |  |  |  | 30 |  |  |  | 102 |  |  |  | 851 |  |  |  | 1,524 |  |  |  | 1,335 |
Additions or increase in estimates |  |  |  |  |  |  | 80 |  |  |  | 1 |  |  |  | 3 |  |  |  | 7 |  |  |  | 2,306 |  |  |  | 2,397 |  |  |  | 1,641 |
Releases or decrease in estimates |  |  |  |  |  |  | (28 | ) |  |  | — |  |  |  | (8 | ) |  |  | — |  |  |  | (2,132 | ) |  |  | (2,168 | ) |  |  | (1,527 | )
Reclassifications |  |  |  |  |  |  | 54 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 59 |  |  |  | 113 |  |  |  | 62 |
Accretion expense |  |  |  |  |  |  | (17 | ) |  |  | 62 |  |  |  | — |  |  |  | — |  |  |  | (167 | ) |  |  | (122 | ) |  |  | (59 | )
Foreign currency translation |  |  |  |  |  |  | (47 | ) |  |  | (2 | ) |  |  | 2 |  |  |  | (18 | ) |  |  | 77 |  |  |  | 12 |  |  |  | 72 |
Balance at end of period |  | $ |  |  |  |  | 369 |  |  |  | 275 |  |  |  | 27 |  |  |  | 91 |  |  |  | 994 |  |  |  | 1,756 |  |  |  | 1,524 |
Out of which: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current provisions |  | $ |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 38 |  |  |  | 721 |  |  |  | 759 |  |  |  | 599 |

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | cx_TextBlockAbstract
Namespace Prefix: | cx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of other liabilities. [Refer: Other liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfOtherLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration