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Finance cost and income (Tables)
 6 Months Ended
Jun. 30, 2020
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Summary of Finance Costs Included in Income Statement
The finance costs included in the income statement are as follows:
 
For the
six-month
period ended 30 June
Million US dollar
  
2020
   
2019
restated
 
Interest expense
   (2 002)    (2 110) 
Capitalization of borrowing costs
   5    12 
Net interest on net defined benefit liabilities
   (41)    (48) 
Accretion expense
   (291)    (287) 
Net losses on hedging instruments that are not part of a hedge accounting relationship
   (219)    (106) 
Net foreign exchange results (net of the effect of foreign exchange derivative instruments)
   —      (54) 
Tax on financial transactions
   (48)    (33) 
Net
mark-to-market
results on derivatives related to the hedging of share-based payment programs
   (1 724)    —   
Other financial costs, including bank fees
   (77)    (82) 
  
 
 
   
 
 
 
  
 
(4 397
) 
  
 
(2 708
) 
  
 
 
   
 
 
 
Exceptional finance cost
   (1 438)    (46) 
  
 
 
   
 
 
 
Finance costs
  
 
(5 835
) 
  
 
(2 754
) 
  
 
 
   
 
 
 
Summary of Finance Income Included in Income Statement
Finance income included in the income statement is as follows:
 
For the
six-month
period ended 30 June
Million US dollar
  
2020
   
2019
restated
 
Interest income
   98    152 
Hyperinflation monetary adjustments
   30    48 
Market-to-market
gains on derivatives related to the hedging of share-based payment programs
   —      1 124 
Net foreign exchange results (net of the effect of foreign exchange derivative instruments)
   61    —   
Other financial income
   4    15 
  
 
 
   
 
 
 
  
 
193
 
  
 
1 339
 
  
 
 
   
 
 
 
Exceptional finance income
   50    1 247 
  
 
 
   
 
 
 
Finance income
  
 
243
 
  
 
2 586