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v3.23.1

CONSOLIDATED STATEMENT OF FINANCIAL POSITION - USD ($) $ in Millions | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
NON-CURRENT ASSETS |  |  |
Property, plant and equipment |  | $ 2,164 | $ 1,659
Intangible assets |  | 138 | 38
Right-of-use assets |  | 9 | 12
Deferred tax asset |  | 36 | 84
Investments in associates and joint ventures |  | 902 | 774
Financial assets at amortized cost |  | 102 | 105
Financial assets at fair value through profit and loss |  | 27 | 29
Other assets |  | 1 | 1
Trade and other receivables |  | 20 | 34
Total non-current assets |  | 3,399 | 2,736
CURRENT ASSETS |  |  |
Inventories | [1] | 173 | 155
Financial assets at amortized cost |  | 8 | 5
Financial assets at fair value through profit and loss |  | 586 | 458
Trade and other receivables |  | 470 | 397
Cash and cash equivalents |  | 106 | 110
Total current assets |  | 1,343 | 1,125
Total assets |  | 4,742 | 3,861
SHAREHOLDERS´ EQUITY |  |  |
Share capital |  | 36 | 36
Share capital adjustment |  | 191 | 191
Share premium |  | 516 | 516
Treasury shares adjustment |  | 1 | 1
Treasury shares cost |  | (23) | (7)
Legal reserve |  | 45 | 61
Voluntary reserve |  | 968 | 659
Other reserves |  | (15) | (15)
Other comprehensive income |  | 81 | 48
Retained earnings |  | 477 | 295
Equity attributable to owners of the company |  | 2,277 | 1,785
Non-controlling interest |  | 7 | 6
Total equity |  | 2,284 | 1,791
NON-CURRENT LIABILITIES |  |  |
Investments in joint ventures |  |  | 4
Provisions |  | 147 | 141
Income tax and minimum notional income tax provision |  | 179 | 188
Deferred tax liability |  | 112 |
Defined benefit plans |  | 28 | 24
Borrowings |  | 1,340 | 1,359
Trade and other payables |  | 21 | 12
Total non-current liabilities |  | 1,827 | 1,728
CURRENT LIABILITIES |  |  |
Provisions |  | 4 | 5
Income tax liability |  | 5 | 20
Tax liabilities |  | 28 | 23
Defined benefit plans |  | 6 | 5
Salaries and social security payable |  | 32 | 28
Derivative financial instruments |  | 2 |
Borrowings |  | 273 | 79
Trade and other payables |  | 281 | 182
Total current liabilities |  | 631 | 342
Total liabilities |  | 2,458 | 2,070
Total liabilities and equity |  | $ 4,742 | $ 3,861
[1] | It includes impairment loss as a result of the performed recoverability assessment for US$ 2 million as of December 31, 2022 and 2021, acoording with the policy described in Note 4.13.

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- Definition The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_a&doctype=Standard -URIDate 2022-03-24 + Details
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