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Employee benefit assets and obligations | 6 Months Ended
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Jun. 30, 2023
Employee benefit assets and obligations |
Employee benefit assets and obligations | 11. Employee benefit assets and obligations Employee benefit assets and obligations at June 30, 2023 have been reviewed in respect of the latest discount rates, inflation rates and asset valuations. A net re-measurement loss of $7 million and $8 million (2022: gain of $24 million and $52 million) has been recognized in the unaudited consolidated interim statement of comprehensive income for the three and six months ended June 30, 2023, respectively. The re-measurement loss recognized for the three months ended June 30, 2023 consisted of a decrease in the asset valuations of $14 million (2022: decrease of $59 million), partly offset by a decrease in the obligations of $7 million (2022: decrease of $83 million). The re-measurement loss recognized for the six months ended June 30, 2023 consisted of a decrease in asset valuations of $7 million (2022: decrease of $95 million) and an increase in the obligations of $1 million (2022: decrease of $147 million).

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- Definition The entire disclosure for employee benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Section Scope -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS19_g2-7__IAS19_g2-7_TI -URIDate 2022-03-24 + Details
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