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Deferred tax assets and liabilities (Tables)
 12 Months Ended
Dec. 31, 2021
Text block [abstract]  
Summary of Deferred Tax Assets and Liabilities by Type of Temporary Difference
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
) 
    
 
 
     
 
 
     
 
 
  
Summary of Change in Net Deferred Tax Assets and Liabilities
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
)