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Financial Instruments and Risk Management (Tables) | 12 Months Ended
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Dec. 31, 2017
Notes to Consolidated Financial Statements [Abstract] |
Groups and measurement bases of financial assets and financial liabilities | B. Groups and measurement bases of financial assets and financial liabilities
| As at December 31, 2017 |
| Financial assets | Financial liabilities |
| Measured at fair value through the statement of income | Measured at fair value through the statement of comprehensive income | Loans and receivables | Measured at fair value through the statement of income | Measured at amortized cost
| $ millions | $ millions | $ millions | $ millions | $ millions |  |
Cash and cash equivalents | - | - | 83 | - | -
Short-term investments and deposits | - | - | 90 | - | -
Trade receivables | - | - | 932 | - | -
Other receivables | 5 | - | 81 | - | -
Financial assets available for sale | - | 212 | - | - | -
Other non-current assets | 64 | - | 8 | - | -
Total financial assets | 69 | 212 | 1,194 | - | -
Short term credit | - | - | - | - | (822)
Trade payables | - | - | - | - | (790)
Other current liabilities | - | - | - | (3) | (310)
Long-term debt and debentures | - | - | - | - | (2,388)
Other non-current liabilities | - | - | - | (3) | -
Total financial liabilities | - | - | - | (6) | (4,310)
Total financial instruments, net | 69 | 212 | 1,194 | (6) | (4,310)
Maximum credit exposure | (2) Maximum Exposure to credit risk The carrying amount of financial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date was:
| As at December 31
| Carrying amount ($ millions)
| 2017 | 2016
Cash and cash equivalents | 83 | 87
Short term investments and deposits | 90 | 29
Trade receivables | 932 | 966
Other receivables | 86 | 59
Financial assets available for sale | 212 | 253
Other non-current assets | 72 | 12
| 1,475 | 1,406
Maximum credit exposure by geographical region | The maximum exposure to credit risk for trade receivables, at the reporting date by geographic region was:
| As at December 31
| Carrying amount ($ millions)
| 2017 | 2016
Western Europe | 332 | 274
Asia | 227 | 261
North America | 131 | 154
South America | 70 | 102
Israel | 70 | 82
Other | 102 | 93
| 932 | 966
Aging of debts and impairment losses | (3) Aging of debts and impairment losses The aging of trade receivables at the reporting date was:
| As at December 31
| 2017 | 2016
| Gross | Impairment | Gross | Impairment
| $ millions | $ millions | $ millions | $ millions
Not past due | 785 | - | 832 | -
Past due up to 3 months | 125 | - | 91 | -
Past due 3 to 12 months | 23 | (6) | 44 | (1)
Past due over 12 months | 10 | (5) | 5 | (5)
| 943 | (11) | 972 | (6)
Allowance of doubtful accounts | The movement in the allowance of doubtful accounts during the year was as follows:
| 2017 | 2016
| $ millions | $ millions
Balance as at January 1 | 6 | 11
Additional allowance | 5 | 1
Write offs | (1) | (3)
Reversals | - | (2)
Changes due to translation differences | 1 | (1)
Balance as at December 31 | 11 | 6
Liquidity risk | The following are the contractual maturities of financial liabilities, including estimated interest payments:
| As at December 31, 2017
| Carrying amount | 12 months or less | 1-2 years | 3-5 years | More than 5 years
| $ millions
Non-derivative financial liabilities |  |  |  |  |
Short term credit (not including current maturities) | 810 | 822 | - | - | -
Trade payables | 790 | 790 | - | - | -
Other current liabilities | 310 | 310 | - | - | -
Long-term debt and debentures | 2,400 | 102 | 345 | 1,085 | 1,358
| 4,310 | 2,024 | 345 | 1,085 | 1,358
Financial liabilities – derivative instruments utilized for economic hedging |  |  |  |  |
Foreign currency and interest derivative instruments | 6 | 3 | - | - | 3
Note 24 - Financial Instruments and Risk Management (cont'd) D. Liquidity risk (cont'd)
| As at December 31, 2016
| Carrying amount | 12 months or less | 1-2 years | 3-5 years | More than 5 years
| $ millions
Non-derivative financial liabilities |  |  |  |  |
Short term credit (not including current maturities) | 572 | 576 | - | - | -
Trade payables | 644 | 644 | - | - | -
Other current liabilities | 334 | 334 | - | - | -
Long-term debt and debentures | 2,812 | 113 | 111 | 1,641 | 1,556
| 4,362 | 1,667 | 111 | 1,641 | 1,556
Financial liabilities – derivative instruments utilized for economic and accounting hedging |  |  |  |  |
Foreign currency and interest derivative instruments | 8 | 3 | - | 1 | 4
Interest rate profile | (a) Interest Rate Profile Set forth below is detail regarding the type of interest on the Group’s non-derivative interest‑bearing financial instruments:
| As at December 31
| 2017 | 2016
| $ millions | $ millions
Fixed rate instruments: |  |
Financial assets | 88 | 27
Financial liabilities | (1,800) | (1,763)
| (1,712) | (1,736)
Variable rate instruments |  |
Financial assets | 97 | 95
Financial liabilities | (1,428) | (1,621)
| (1,331) | (1,526)
Sensitivity analysis for variable rate instruments | The below analysis assumes that all other variables (except for the interest rate), in particular foreign currency rates, remain constant.
| As at December 31, 2017
| Impact on profit (loss)
| Decrease of 1% in interest | Decrease of 0.5% in interest | Increase of 0.5% in interest | Increase of 1% in interest
| $ millions | $ millions | $ millions | $ millions
Changes in U.S Dollar interest |  |  |  |
Non-derivative instruments | 11 | 5 | (5) | (11)
SWAP instruments | (11) | (5) | 5 | 10
| - | - | - | (1)
Changes in Israeli Shekel interest |  |  |  |
SWAP instruments | 27 | 14 | (13) | (26)
Changes in Euro interest |  |  |  |
Non-derivative instruments | 1 | - * | - * | (1)
Changes in Chinese Yuan Renminbi interest |  |  |  |
Non-derivative instruments | 2 | 1 | (1) | (2)
* Less than $1 million.
Terms of derivative financial instruments used to hedge interest risk | (d) Terms of derivative financial instruments used to hedge interest risk
| As at December 31, 2017
| Carrying amount (fair value) | Stated amount | Maturity date | Interest rate range
| $ millions | $ millions | Years | %
U.S Dollar |  |  |  |
SWAP contracts from variable interest to fixed interest | (3) | 350 | 0-7 | 1.36% - 2.6%
Israeli Shekel |  |  |  |
SWAP contracts from fixed interest to variable interest | 64 | 489 | 0-4 | 2.45% - 4.74%
Euro |  |  |  |
SWAP contracts from fixed interest to variable interest | (1) | 51 | 0-1 | 1-month Libor
| As at December 31, 2016
| Carrying amount (fair value) | Stated amount | Maturity date | Interest rate range
| $ millions | $ millions | Years | %
U.S Dollar |  |  |  |
SWAP contracts from fixed interest to variable interest | (6) | 380 | 0-4 | 1.4%-3.2%
Sensitivity analysis non-derivative financial instruments | A 10% increase at the rate of the US$ against the following currencies would have increased (decreased) profit or loss by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant.
| As at December 31
| Impact on profit (loss)
| 2017 | 2016
| $ millions | $ millions
Non-derivative financial instruments |  |
U.S Dollar/Euro | (9) | (75)
U.S Dollar/Israeli Shekel | 92 | 92
U.S Dollar/British Pound | 3 | -
U.S Dollar/Brazilian Real | - | (1)
U.S Dollar/Chinese Yuan | (4) | -
U.S Dollar/Turkey Lira | (1) | (1)
A 10% decrease of the US$ against the above currencies at December 31 would have the same effect but in the opposite direction
Market risk sensitivity analysis |
| As at December 31, 2017
| Increase 10% | Increase 5% | Decrease 5% | Decrease 10%
| $ millions | $ millions | $ millions | $ millions
Euro/ U.S Dollar |  |  |  |
Forward transactions | 35 | 17 | (15) | (29)
Options | 6 | 3 | (3) | (7)
U.S Dollar/Israeli Shekel |  |  |  |
Forward transactions | (39) | (21) | 23 | 48
Options | (36) | (9) | 20 | 50
British Pound/U.S Dollar |  |  |  |
Forward transactions | 2 | 1 | (1) | (3)
U.S Dollar/Chinese Yuan Renminbi |  |  |  |
Forward transactions | 3 | 2 | (2) | (4)
British Pound/Euro |  |  |  |
Forward transactions | 2 | 1 | (1) | (3)
Terms of derivative financial instruments used to economically hedge foreign currency risk | (b) Terms of derivative financial instruments used to economically hedge foreign currency risk
| As at December 31, 2017
| Carrying amount | Stated amount | Average
| $ millions | $ millions | exchange rate
Forward contracts |  |  |
Israeli Shekel/U.S Dollar | 2 | 430 | 3.5
U.S Dollar/Euro | (3) | 320 | 1.2
British Pound/Euro | - | 20 | 0.9
U.S Dollar/British Pound | - | 24 | 1.3
Chinese Yuan Renminbi/U.S Dollar | (1) | 33 | 6.7
Other | - | 33 | -
Currency and interest SWAPs |  |  |
Israeli Shekel/U.S Dollar | 64 | 489 | 3.7
Put options |  |  |
Israeli Shekel/U.S Dollar | 5 | 525 | 3.4
U.S Dollar/Euro | - | 63 | 1.2
Japanese Yen/U.S Dollar | - | 3 | 115.5
Call options |  |  |
Israeli Shekel/U.S Dollar | (1) | 525 | 3.4
U.S Dollar/Euro | (2) | 63 | 1.2
Japanese Yen/U.S Dollar | - | 3 | 115.5
Note 24 - Financial Instruments and Risk Management (cont'd) E. Market risk (cont'd) 2. Currency risk (cont'd) (b) Terms of derivative financial instruments used to economically hedge foreign currency risk (cont’d)
| As at December 31, 2016
| Carrying amount | Stated amount | Average exchange rete
| $ millions | $ millions |
Forward contracts |  |  |
Israeli Shekel/U.S Dollar | - | 483 | 3.8
U.S Dollar/Euro | 4 | 265 | 1.1
U.S Dollar/British Pound | 1 | 84 | 1.3
Chinese Yuan Renminbi/U.S Dollar | 1 | 30 | 6.8
Other | - | 14 | -
Currency and interest SWAPs |  |  |
Israeli Shekel/U.S Dollar | 3 | 571 | 3.7
Put options |  |  |
Israeli Shekel/U.S Dollar | 4 | 599 | 3.7
U.S Dollar/Euro | 2 | 41 | 1.1
Japanese Yen/U.S Dollar | - | 3 | 107.7
British Pound/Euro | - | 15 | 0.8
U.S Dollar/British Pound | (1) | 11 | 1.3
Call options |  |  |
Israeli Shekel/U.S Dollar | (6) | 599 | 3.7
U.S Dollar/Euro | - | 41 | 1.1
Japanese Yen/U.S Dollar | - | 3 | 107.7
British Pound/Euro | - | 15 | 0.8
U.S Dollar/British Pound | - | 11 | 1.3
The maturity date of all of the derivatives used to economically hedge foreign currency risk is up to a year.
Linkage terms of monetary balances | (c) Linkage terms of monetary balances – in millions of Dollars
| As at December 31, 2017
| US Dollar | Euro | British Pound | Israeli Shekel | Brazilian Real | Chinese Yuan Renminbi | Others
Non-derivative instruments: |  |  |  |  |  |  |
Cash and cash equivalents | 19 | 18 | 7 | 1 | 7 | 22 | 9
Short term investments and deposits | 82 | 1 | - | - | - | 5 | 2
Trade receivables | 419 | 246 | 48 | 59 | 31 | 92 | 37
Other receivables | 40 | 1 | - | 39 | - | - | 1
Financial assets available for sale | - | - | - | - | - | 212 | -
Other non-current assets | 5 | 1 | - | - | 3 | - | -
Total financial assets | 565 | 267 | 55 | 99 | 41 | 331 | 49
Short-term credit | 427 | 158 | 20 | 36 | 8 | 173 | -
Trade payables | 187 | 182 | 23 | 289 | 15 | 85 | 9
Other current liabilities | 95 | 77 | 15 | 96 | 2 | 21 | 5
Long term debt, debentures and others | 1,721 | 29 | - | 522 | 22 | 98 | -
Total financial liabilities | 2,430 | 446 | 58 | 943 | 47 | 377 | 14
Total non-derivative financial instruments, net | (1,865) | (179) | (3) | (844) | (6) | (46) | 35
Derivative instruments: |  |  |  |  |  |  |
Forward transactions | - | 320 | 44 | 430 | - | 33 | 33
Cylinder | - | 63 | - | 525 | - | - | 3
Total derivative instruments | - | 383 | 44 | 955 | - | 33 | 36
Net exposure | (1,865) | 204 | 41 | 111 | (6) | (13) | 71
Note 24 - Financial Instruments and Risk Management (cont'd) E. Market risk (cont'd) 2. Currency risk (cont'd) (c) Linkage terms of monetary balances – in millions of Dollars (cont'd)
| As at December 31, 2016
| US Dollar | Euro | British Pound | Israeli Shekel | Brazilian Real | Chinese Yuan Renminbi | Others
Non-derivative instruments: |  |  |  |  |  |  |
Cash and cash equivalents | 12 | 22 | 2 | 2 | 4 | 38 | 7
Short term investments and deposits | 18 | - | - | - | - | 5 | 6
Trade receivables | 533 | 199 | 36 | 50 | 27 | 84 | 37
Other receivables | 41 | - | - | 5 | - | - | -
Financial assets available for sale | - | - | - | - | - | 253 | -
Other non-current assets | 8 | 1 | - | - | - | - | -
Total financial assets | 612 | 222 | 38 | 57 | 31 | 380 | 50
Short-term credit | 254 | 101 | 21 | 38 | 9 | 165 | -
Trade payables | 138 | 161 | 23 | 201 | 9 | 107 | 6
Other current liabilities | 35 | 59 | 10 | 204 | 2 | 17 | 7
Long term debt, debentures and others | 1,983 | 150 | - | 542 | 36 | 87 | -
Total financial liabilities | 2,410 | 471 | 54 | 985 | 56 | 376 | 13
Total non-derivative financial instruments, net | (1,798) | (249) | (16) | (928) | (25) | 4 | 37
Derivative instruments: |  |  |  |  |  |  |
Forward transactions | - | 265 | 84 | 483 | - | 30 | 14
Cylinder | - | 41 | 26 | 599 | - | - | 3
SWAPS – dollar into shekel | - | - | - | 571 | - | - | -
Total derivative instruments | - | 306 | 110 | 1,653 | - | 30 | 17
Net exposure | (1,798) | 57 | 94 | 725 | (25) | 34 | 54
Fair value of financial instruments | The following table details the book value and the fair value of financial instrument groups presented in the financial statements not in accordance with their fair value:
| As at December 31, 2017 | As at December 31, 2016
| Carrying amount | Fair value | Carrying amount | Fair value
| $ millions | $ millions | $ millions | $ millions
Loans bearing fixed interest (1) | 271 | 279 | 293 | 306
Debentures bearing fixed interest |  |  |  |
Marketable (2) | 1,247 | 1,291 | 1,201 | 1,201
Non-marketable (3) | 281 | 288 | 281 | 283
| 1,799 | 1,858 | 1,775 | 1,790
(1) The fair value of the shekel, euro, dollar and yuan loans issued bearing fixed interest is based on calculation of the present value of the cash flows in respect of the principal and the interest and is discounted at the market interest rates on the measurement date for similar loans having similar characteristics and is classified as Level 2 in the fair value hierarchy. The average discount interest as at December 31, 2017 for the shekel, euro and yuan loans was 2.4%, 1.7%, 6.1% Note 24 - Financial Instruments and Risk Management (cont'd) F. Fair value of financial instruments (cont'd) and 5.6% respectively (December 31, 2016 for the shekel, euro, dollar and yuan loans – 3.3%, 2.3% and 4.2% and 5.6%, respectively). (2) The fair value of the marketable debentures is based on the quoted stock exchange price and is classified as Level 1 in the fair value hierarchy. (3) The fair value of the non‑marketable debentures is based on calculation of the present value of the cash flows in respect of the principal and the interest and is discounted at the Libor rate customary in the market for similar loans having similar characteristics and is classified as Level 2 in the fair value hierarchy. The average discount interest as at December 31, 2017 was 4.57% (December 31, 2016 – 4.98%)
Hierarchy of fair value | The following levels were defined: Level 1: Quoted (unadjusted) prices in an active market for identical instruments Level 2: Observed data (directly or indirectly) not included in Level 1 above.
| As at December 31, 2017
| Level 2
| $ millions
Financial assets available for sale (1) | 212
Derivatives used for economic hedging, net | 63
| 275
| As at December 31, 2016
| Level 1 | Level 2 | Total
| $ millions | $ millions | $ millions
Securities held for trading purposes | 10 | - | 10
Financial assets available for sale (1) | - | 253 | 253
Derivatives used for economic hedging, net | - | 7 | 7
| 10 | 260 | 270
(1)Investment in 15% of the share capital of YTH, which is subject to a three-year lock‑up period as required by Chinese law, which will expire in January 2019. Measurement of the fair value of the discount rate in respect of the lock‑up period was calculated by use of the Finnerty 2012 Note 24 - Financial Instruments and Risk Management (cont'd) G. Hierarchy of fair value (cont’d) Model and is based on an estimate of the period in which the restriction on marketability applies and a standard deviation of the yield on YTH share in this period. The impact deriving from a possible and reasonable change in these data items, which are not observed, is not material

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