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PROVISIONS (Tables)

12 Months Ended

Dec. 31, 2024

Provisions [Abstract]

Disclosure of detailed information about provisions

		At December 31,
		2024				2023
(in millions of U.S. dollar)		Current		Non current		Current		Non current
Close down and environmental remediation costs		13		79		11		84
Restructuring costs		3		1		—		—
Legal claims and other costs		9		11		10		14
Total provisions		25		91		21		98

Schedule of legal claims and other costs

		At December 31,
(in millions of U.S. dollar)		2024		2023
Litigation		11		15
Disease claims (A)		9		9
Total provisions for legal claims and other costs		20		24

(A)Since the early 1990s, certain activities of the Group’s businesses have been subject to claims and lawsuits in France relating to

occupational diseases resulting from alleged asbestos exposure, such as mesothelioma and asbestosis. It is not uncommon for the

investigation and resolution of such claims to go on over many years as the latency period for developing such diseases is typically

between 25 and 40 years. For any such claim, it is up to the social security authorities in each jurisdiction to determine if a claim

qualifies as an occupational illness claim. If so determined, the Group must settle the case or defend its position in court. At December

31, 2024, six cases in which gross negligence is alleged (“faute inexcusable”) are outstanding (seven at December 31, 2023), the

average amount per claim being around $0.4 million. The average settlement amount per claim over the past five years was less than

$0.5 million. It is not anticipated that the resolution of such litigation and proceedings will have a material effect on the future results

from continuing operations, financial position, or cash flows of the Group.

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Disclosure Of Detailed Information about Provisions

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Provisions

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- Definition

Tabular disclosure of the activity in the reserve for settling insured claims and expenses incurred in the claims settlement process for the period. The estimated liability includes the amount of money that will be required for future payments of (a) claims that have been reported to the insurer, (b) claims related to insured events that have occurred but that have not been reported to the insurer as of the date the liability is estimated, and (c) claim adjustment expenses. Claim adjustment expenses include costs incurred in the claim settlement process such as legal fees; outside adjuster fees; and costs to record, process, and adjust claims.

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480081/944-40-50-3

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