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Exceptional items (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2023 | Jun. 30, 2022
Exceptional items |  |  |  |
Impairment - property, plant and equipment |  |  | $ 11 |
Exceptional items - cost of sales | $ 1,146 | $ 1,139 | 2,164 | $ 2,139
Exceptional items - SG&A expenses | 63 | 57 | 128 | 117
Exceptional net finance income | 23 | (40) | 46 | (63)
Income tax (credit)/charge | (2) | 12 | (11) | 19
Exceptional items. |  |  |  |
Exceptional items |  |  |  |
Start-up related and other costs | 11 | 16 | 21 | 30
Impairment - property, plant and equipment | 11 |  | 11 |
Restructuring costs | 15 |  | 15 |
Exceptional items - cost of sales | 37 | 16 | 47 | 30
Transaction related and other costs | 3 | 4 | 12 | 8
Exceptional items - SG&A expenses | 3 | 4 | 12 | 8
Exceptional net finance income | (26) | (74) | (53) | (125)
Income tax (credit)/charge | (2) | (4) | $ (6) | (6)
Total exceptional items, net of tax | $ 12 | $ (58) |  | $ (93)

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