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Deferred tax assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2023
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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:
|  |  |  |  | 2023 |  |  |  |  |  |  |  |  |  |  |  | 2022 |  |  |  |
Million US dollar |  | Assets |  |  | Liabilities |  |  | Net |  |  |  |  |  | Assets |  |  | Liabilities |  |  | Net |
Property, plant and equipment |  |  | 230 |  |  |  | (2 115) |  |  |  | (1 885) |  |  |  |  |  |  |  | 191 |  |  |  | (2 071) |  |  |  | (1 880) |
Intangible assets |  |  | 143 |  |  |  | (9 661) |  |  |  | (9 518) |  |  |  |  |  |  |  | 89 |  |  |  | (9 582) |  |  |  | (9 492) |
Inventories |  |  | 108 |  |  |  | (78) |  |  |  | 30 |  |  |  |  |  |  |  | 102 |  |  |  | (90) |  |  |  | 12 |
Trade and other receivables |  |  | 43 |  |  |  | - |  |  |  | 43 |  |  |  |  |  |  |  | 51 |  |  |  | - |  |  |  | 51 |
Interest-bearing loans and borrowings |  |  | 671 |  |  |  | (451) |  |  |  | 220 |  |  |  |  |  |  |  | 852 |  |  |  | (657) |  |  |  | 195 |
Employee benefits |  |  | 431 |  |  |  | (8) |  |  |  | 423 |  |  |  |  |  |  |  | 433 |  |  |  | (9) |  |  |  | 423 |
Provisions |  |  | 648 |  |  |  | (44) |  |  |  | 604 |  |  |  |  |  |  |  | 533 |  |  |  | (56) |  |  |  | 477 |
Derivatives |  |  | 71 |  |  |  | (17) |  |  |  | 54 |  |  |  |  |  |  |  | 51 |  |  |  | (61) |  |  |  | (10) |
Other items |  |  | 487 |  |  |  | (1 180) |  |  |  | (693) |  |  |  |  |  |  |  | 532 |  |  |  | (1 166) |  |  |  | (634) |
Loss carry forwards |  |  | 1 782 |  |  |  | - |  |  |  | 1 782 |  |  |  |  |  |  |  | 1 341 |  |  |  | - |  |  |  | 1 341 |
Gross deferred tax assets/(liabilities) |  |  | 4 614 |  |  |  | (13 553) |  |  |  | (8 939) |  |  |  |  |  |  |  | 4 175 |  |  |  | (13 693) |  |  |  | (9 518) |
Netting by taxable entity |  |  | (1 679) |  |  |  | 1 679 |  |  |  | - |  |  |  |  |  |  |  | (1 874) |  |  |  | 1 874 |  |  |  | - |
Net deferred tax assets/(liabilities) |  |  | 2 935 |  |  |  | (11 874) |  |  |  | (8 939) |  |  |  |  |  |  |  | 2 300 |  |  |  | (11 818) |  |  |  | (9 518) |
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 |  | 2023 |  |  | 2022 |  |  | 2021 |
Balance at 1 January |  |  | (9 518 | ) |  |  | (10 235 | ) |  |  | (10 607 | )
Recognized in profit or loss |  |  | 689 |  |  |  | 701 |  |  |  | 348 |
Recognized in other comprehensive income |  |  | (54 | ) |  |  | (177 | ) |  |  | (167 | )
Other movements and effect of changes in foreign exchange rates |  |  | (56 | ) |  |  | 193 |  |  |  | 190 |
Balance at 31 December |  |  | (8 939 | ) |  |  | (9 518 | ) |  |  | (10 235 | )

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- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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