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Taxation (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign | Total pre-tax loss is comprised of the following by jurisdiction:
| For the Years Ended December 31,
(In $ millions) | 2021 | 2020 | 2019
Bermuda | (68.1) |  | (76.4) |  | (390.7) |
Foreign | (115.2) |  | (225.0) |  | 102.8 |
Total | (183.3) |  | (301.4) |  | (287.9) |
Income Tax Expense | All income tax expense is attributable to foreign jurisdictions and is comprised of the following:
| For the Years Ended December 31,
(In $ millions) | 2021 | 2020 | 2019
Current tax expense | 10.2 |  | 15.1 |  | 9.9 |
Change in deferred tax | (0.5) |  | 1.1 |  | 1.3 |
Total | 9.7 |  | 16.2 |  | 11.2 |
Effective Income Tax Rate Reconciliation | A reconciliation of the Bermuda statutory tax rate to our effective rate is shown below:
| For the Years Ended December 31,
| 2021 | 2020 | 2019
Bermuda statutory income tax rate | — | % | — | % | — | %
Tax rates which are different from the statutory rate | (6.64) | % | (6.49) | % | (2.30) | %
Adjustment attributable to prior years | 1.60 | % | — | % | — | %
Change in valuation allowance | — | % | 1.57 | % | (1.29) | %
Adjustments to uncertain tax positions | (0.26) | % | (0.45) | % | (0.30) | %
Total | (5.30) | % | (5.37) | % | (3.89) | %
Net Deferred Tax | The components of the net deferred taxes are as follows:
| As of December 31,
(In $ millions) | 2021 | 2020
Deferred tax assets |  |
Net operating losses | 13.0 |  | 44.8 |
Excess of tax basis over book basis of property, plant and equipment | 53.6 |  | 29.7 |
Other | 16.0 |  | 10.7 |
Deferred tax asset | 82.6 |  | 85.2 |
Less: Valuation allowance | (81.9) |  | (85.0) |
Net deferred tax assets (1) | 0.7 |  | 0.2 |
Deferred tax liabilities |  |
Deferred tax liabilities | — |  | — |
Net deferred tax asset | 0.7 |  | 0.2 |
(1) Net deferred tax assets are recognized in "Other non-current assets" in the Consolidated Balance Sheets (see Note 17 - Other Non-Current Assets).
Reconciliation of Liabilities Related to Unrecognized Tax Benefits | The following is a reconciliation of the liabilities related to our uncertain tax positions:
(In $ millions) | 2021 | 2020
Unrecognized tax benefits, excluding interest and penalties, at January 1, | 6.2 |  | 5.3 |
Additions for tax positions of prior year | — |  | 0.9 |
Unrecognized tax benefits, excluding interest and penalties, at December 31, | 6.2 |  | 6.2 |
Interest and penalties | 4.6 |  | 4.2 |
Unrecognized tax benefits, including interest and penalties, at December 31, | 10.8 |  | 10.4 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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