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Deferred tax assets and liabilities | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Deferred tax assets and liabilities |
17. | Deferred tax assets and liabilities
The amount of deferred tax assets and liabilities by type of temporary difference can be detailed as follows:
|  | 2021 |
Million US dollar |  | Assets |  |  | Liabilities |  |  | Net |
Property, plant and equipment |  |  | 91 |  |  |  | (2 113 | ) |  |  | (2 023 | )
Intangible assets |  |  | 60 |  |  |  | (9 796 | ) |  |  | (9 736 | )
Inventories |  |  | 88 |  |  |  | (66 | ) |  |  | 22 |
Trade and other receivables |  |  | 48 |  |  |  | — |  |  |  | 48 |
Interest-bearing loans and borrowings |  |  | 905 |  |  |  | (628 | ) |  |  | 277 |
Employee benefits |  |  | 577 |  |  |  | (8 | ) |  |  | 569 |
Provisions |  |  | 511 |  |  |  | (19 | ) |  |  | 492 |
Derivatives |  |  | 11 |  |  |  | (118 | ) |  |  | (107 | )
Other items |  |  | 407 |  |  |  | (1 198 | ) |  |  | (792 | )
Loss carry forwards |  |  | 1 015 |  |  |  | — |  |  |  | 1 015 |
Gross deferred tax assets/(liabilities) |  |  | 3 713 |  |  |  | (13 947 | ) |  |  | (10 235 | )
Netting by taxable entity |  |  | (1 743 | ) |  |  | 1 743 |  |  |  | — |
Net deferred tax assets/(liabilities) |  |  | 1 969 |  |  |  | (12 204 | ) |  |  | (10 235 | )
|  | 2020 |
Million US dollar |  | Assets |  |  | Liabilities |  |  | Net |
Property, plant and equipment |  |  | 398 |  |  |  | (2 487 | ) |  |  | (2 089 | )
Intangible assets |  |  | 106 |  |  |  | (10 007 | ) |  |  | (9 901 | )
Inventories |  |  | 86 |  |  |  | (65 | ) |  |  | 22 |
Trade and other receivables |  |  | 62 |  |  |  | — |  |  |  | 62 |
Interest-bearing loans and borrowings |  |  | 858 |  |  |  | (603 | ) |  |  | 255 |
Employee benefits |  |  | 648 |  |  |  | (8 | ) |  |  | 640 |
Provisions |  |  | 525 |  |  |  | (30 | ) |  |  | 495 |
Derivatives |  |  | 13 |  |  |  | (46 | ) |  |  | (33 | )
Other items |  |  | 312 |  |  |  | (1 152 | ) |  |  | (840 | )
Loss carry forwards |  |  | 782 |  |  |  | — |  |  |  | 782 |
Gross deferred tax assets/(liabilities) |  |  | 3 790 |  |  |  | (14 398 | ) |  |  | (10 607 | )
Netting by taxable entity |  |  | (1 771 | ) |  |  | 1 771 |  |  |  | — |
Net deferred tax assets/(liabilities) |  |  | 2 019 |  |  |  | (12 627 | ) |  |  | (10 607 | )
The change in net deferred taxes recorded in the consolidated statement of financial position can be detailed as follows:
Million US dollar |  | 2021 |  |  | 2020 |  |  | 2019 |
Balance at 1 January |  |  | (10 607 | ) |  |  | (11 105 | ) |  |  | (11 648 | )
Recognized in profit or loss |  |  | 348 |  |  |  | 32 |  |  |  | 19 |
Recognized in other comprehensive income |  |  | (166 | ) |  |  | 361 |  |  |  | 109 |
Acquisitions through business combinations |  |  | — |  |  |  | (6 | ) |  |  | (18 | )
Reclassified as held for sale |  |  | — |  |  |  | (1 | ) |  |  | 363 |
Other movements and effect of changes in foreign exchange rates |  |  | 190 |  |  |  | 112 |  |  |  | 70 |
Balance at 31 December |  |  | (10 235 | ) |  |  | (10 607 | ) |  |  | (11 105 | )
Most of the temporary differences are related to the fair value adjustment on intangible assets with indefinite useful lives and property, plant and equipment acquired through business combinations. The realization of the temporary differences on intangible assets acquired through business combinations is unlikely to revert within 12 months as they would be realized upon impairment or disposal of these intangibles which is currently not expected. The net deferred tax liabilities attributable to the US business and mainly related to purchase price accounting amount to 6.5 billion US dollar as of 31 December 2021. As of 31 December 2021, the total amount of unrecognized tax attributes amounts to 27.9 billion US dollar compared to 27.0 billion US dollar as of 31 December 2020 1 . These unrecognized tax attributes include tax losses carry forward, capital losses, foreign and withholding tax credits, excess dividend received deduction, excess interest carry forward, amongst others. 24.9 billion US dollar of these tax attributes do not have an expiration date, 0.2 billion US dollar, 0.3 billion US dollar and 0.2 billion US dollar expire within respectively 1, 2 and 3 years, while 2.3 billion US dollar have an expiration date of more than 3 years. Deferred tax assets
1 | 2020 restated to include all tax attributes.
have not been recognized on these items because it is not probable that future taxable profits will be available against which these tax losses and deductible temporary differences can be utilized and the company has no tax planning strategy currently in place to utilize these tax losses and deductible temporary differences.

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