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v3.19.3.a.u2

Financial Instruments and Risk Management (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
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, 2019
| Financial assets | Financial liabilities
| Measured at fair value through the statement of income | Measured at fair value through the statement of comprehensive income | Measured at amortized cost | Measured at fair value through the statement of income | Measured at amortized cost
| $ millions | $ millions | $ millions | $ millions | $ millions
Cash and cash equivalents | - | - | 95 | - | -
Short-term investments and deposits | - | - | 96 | - | -
Trade receivables | - | - | 778 | - | -
Other receivables | 11 | 40 | 105 | - | -
Investments at fair value through other comprehensive income | - | 111 | - | - | -
Other non-current asset | 57 | - | 6 | - | -
Total financial assets | 68 | 151 | 1,080 | - | -
Short term credit | - | - | - | - | (420)
Trade payables | - | - | - | - | (712)
Other current liabilities | - | - | - | (8) | (128)
Long term debt and debentures | - | - | - | - | (2,181)
Other non- current liabilities | - | - | - | (6) | (38)
Total financial liabilities | - | - | - | (14) | (3,479)
Total financial instruments, net | 68 | 151 | 1,080 | (14) | (3,479)
Note 22 - Financial Instruments and Risk Management (cont'd) B. Groups and measurement bases of financial assets and financial liabilities (cont'd)
| As at December 31, 2018 |  |
| Financial assets | Financial liabilities |
| Measured at fair value through the statement of income | Measured at fair value through the statement of comprehensive income | Measured at amortized cost | Measured at fair value through the statement of income | Measured at amortized cost
| $ millions | $ millions | $ millions | $ millions | $ millions
Cash and cash equivalents | - | - | 121 | - | -
Short-term investments and deposits | - | - | 92 | - | -
Trade receivables | - | - | 990 | - | -
Other receivables | 13 | - | 30 | - | -
Investments at fair value through other comprehensive income | - | 145 | - | - | -
Other non-current assets | 15 | - | 66 | - | -
Total financial assets | 28 | 145 | 1,299 | - | -
Short term credit | - | - | - | - | (610)
Trade payables | - | - | - | - | (715)
Other current liabilities | - | - | - | (21) | (131)
Long-term debt and debentures | - | - | - | - | (1,815)
Other non-current liabilities | - | - | - | - | (6)
Total financial liabilities | - | - | - | (21) | (3,277)
Total financial instruments, net | 28 | 145 | 1,299 | (21) | (3,277)
Maximum credit exposure | 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)
| 2019 | 2018
Cash and cash equivalents | 95 | 121
Short term investments and deposits | 96 | 92
Trade receivables | 778 | 990
Other receivables | 116 | 43
Other non-current assets | 63 | 81
| 1,148 | 1,327
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)
| 2019 | 2018
Europe | 252 | 294
Asia | 249 | 342
North America | 114 | 150
South America | 74 | 106
Israel | 72 | 72
Other | 17 | 26
| 778 | 990
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
| 2019 | 2018
| Gross | Impairment | Gross | Impairment
| $ millions | $ millions | $ millions | $ millions
Not past due | 686 | - | 829 | -
Past due up to 3 months | 65 | - | 114 | -
Past due 3 to 12 months | 26 | (1) | 38 | (1)
Past due over 12 months | 4 | (2) | 12 | (2)
| 781 | (3) | 993 | (3)
Allowance of doubtful accounts | The movement in the allowance for doubtful accounts during the year was as follows:
| 2019 | 2018
| $ millions | $ millions
Balance as at January 1 | 3 | 11
Additional allowance | 2 | 1
Write offs | (1) | (7)
Reversals | (1) | (1)
Changes due to translation differences | - | (1)
Balance as at December 31 | 3 | 3
Liquidity risk | The following are the contractual maturities of financial liabilities, including estimated interest payments:
| As at December 31, 2019
| 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) | 358 | 361 | - | - | -
Trade payables | 712 | 712 | - | - | -
Other current liabilities | 128 | 128 | - | - | -
Long-term debt, debentures and others | 2,281 | 157 | 645 | 1,101 | 1,288
| 3,479 | 1,358 | 645 | 1,101 | 1,288
Financial liabilities – derivative instruments utilized for economic hedging |  |  |  |  |
Foreign currency and interest derivative instruments | 11 | 5 | - | - | 6
Derivative instruments on energy and marine transport | 3 | 3 | - | - | -
| 14 | 8 | - | - | 6
Note 22 - Financial Instruments and Risk Management (cont'd) D. Liquidity risk (cont'd)
| As at December 31, 2018
| 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) | 544 | 556 | - | - | -
Trade payables | 715 | 715 | - | - | -
Other current liabilities | 131 | 131 | - | - | -
Long-term debt and debentures | 1,887 | 152 | 453 | 1,084 | 1,166
| 3,277 | 1,554 | 453 | 1,084 | 1,166
Financial liabilities – derivative instruments utilized for economic hedging |  |  |  |  |
Foreign currency and interest derivative instruments | 16 | 16 | - | - | -
Derivative instruments on energy and marine transport | 5 | 4 | 1 | - | -
| 21 | 20 | 1 | - | -
Interest rate profile | (a) Interest Rate Profile Set forth below are details regarding the type of interest on the Group’s non-derivative interest‑bearing financial instruments:
| As at December 31
| 2019 | 2018
| $ millions | $ millions
Fixed rate instruments |  |
Financial assets | 164 | 151
Financial liabilities | (1,947) | (1,728)
| (1,783) | (1,577)
Variable rate instruments |  |
Financial assets | 100 | 128
Financial liabilities | (669) | (714)
| (569) | (586)
Sensitivity analysis for variable rate instruments | (c) 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, 2019
| 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 | 4 | 2 | (2) | (4)
SWAP instruments | (14) | (7) | 7 | 14
| (10) | (5) | 5 | 10
Changes in Israeli Shekel interest |  |  |  |
SWAP instruments | 16 | 8 | (8) | (16)
Changes in Euro interest |  |  |  |
SWAP instruments | (1) | - | - | 1
Terms of derivative financial instruments used to hedge interest risk | 1. Interest risk (cont’d) (d) Terms of derivative financial instruments used to hedge interest risk
| As at December 31, 2019
| 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 | (6) | 150 | 2024 | 2.47%-2.599%
Israeli Shekel |  |  |  |
SWAP contracts from fixed ILS interest to fixed USD interest | 57 | 482 | 2024 | 2.45%-4.474%
Euro |  |  |  |
SWAP contracts from variable USD interest to fixed EUR interest | (3) | 447 | 19/02/2020 | 1-month libor
| As at December 31, 2018
| 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 | - | 250 | 2019-2024 | 1.7%-2.6%
Israeli Shekel |  |  |  |
SWAP contracts from fixed ILS interest to fixed USD interest | 15 | 486 | 30/3/2024 | 2.45%-4.74%
Euro |  |  |  |
SWAP contracts from variable USD interest to fixed EUR interest | (1) | 334 | 15/2/2019 | 1-month Libor
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)
| 2019 | 2018
| $ millions | $ millions
Non-derivative financial instruments |  |
U.S Dollar/Euro | (95) | (64)
U.S Dollar/Israeli Shekel | 98 | 92
U.S Dollar/British Pound | (4) | (3)
U.S Dollar/Chinese Yuan | (1) | (12)
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 | Presented hereunder is a sensitivity analysis of the Group’s foreign currency derivative instruments as at December 31, 2019. Any change in the exchange rates of the principal currencies shown below would have increased (decreased) profit and loss and equity by the amounts shown below. This analysis assumes that all other variables remain constant.
| As at December 31, 2019
| Increase 10% | Increase 5% | Decrease 5% | Decrease 10%
| $ millions | $ millions | $ millions | $ millions
Euro/ U.S Dollar |  |  |  |
Forward transactions | 7 | 3 | (3) | (6)
Options | 4 | 2 | (2) | (4)
SWAP | 45 | 22 | (22) | (45)
U.S Dollar/Israeli Shekel |  |  |  |
Forward transactions | (28) | (15) | 16 | 34
Options | (38) | (8) | 22 | 52
SWAP | (52) | (27) | 30 | 63
British Pound/U.S Dollar |  |  |  |
Forward transactions | (4) | (2) | 2 | 3
Options | (1) | - | - | 1
U.S Dollar/Japanese Yen |  |  |  |
Forward transactions | 1 | - | - | (1)
Terms of derivative financial instruments used to economically hedge foreign currency risk | (b) Terms of derivative financial instruments used to reduce foreign currency risk
| As at December 31, 2019
| Carrying amount | Stated amount | Average
| $ millions | $ millions | exchange rate
Forward contracts |  |  |
U.S Dollar/Israeli Shekel | - | 309 | 3.5
Euro/U.S Dollar | (1) | 61 | 1.1
U.S Dollar/British Pound | - | 33 | 1.3
U.S Dollar/Chinese Yuan Renminbi | - | 28 | 7.1
Other | 4 | 56 | 0.9
Currency and interest SWAPs |  |  |
U.S Dollar/Israeli Shekel | 57 | 482 | 3.7
Euro/U.S Dollar | (3) | 447 | 1.1
Put options |  |  |
U.S Dollar/Israeli Shekel | 4 | 600 | 3.4
Euro/U.S Dollar | - | 45 | 1.1
U.S Dollar/Japanese Yen | - | 1 | 108.5
U.S Dollar/British Pound | - | 15 | 1.3
Call options |  |  |
U.S Dollar/Israeli Shekel | - | 440 | 3.4
Euro/U.S Dollar | 1 | 45 | 1.1
Note 22 - 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 reduce foreign currency risk (cont’d)
| As at December 31, 2018
| Carrying amount | Stated amount | Average exchange rate
| $ millions | $ millions |
Forward contracts |  |  |
U.S Dollar/Israeli Shekel | 2 | 352 | 3.7
Euro/U.S Dollar | 2 | 86 | 1.2
Euro/British Pound | 1 | 19 | 0.9
U.S Dollar/British Pound | - | 32 | 1.3
U.S Dollar/Chinese Yuan Renminbi | - | 29 | 6.5
Other | - | 37 | -
Currency and interest SWAPs |  |  |
U.S Dollar/Israeli Shekel | 15 | 486 | 3.7
Euro/U.S Dollar | (1) | 334 | 1.1
Put options |  |  |
U.S Dollar/Israeli Shekel | 1 | 695 | 3.6
Euro/U.S Dollar | 2 | 45 | 1.2
U.S Dollar/Japanese Yen | - | 3 | 114.3
U.S Dollar/British Pound | - | 11 | 1.3
Call options |  |  |
U.S Dollar/Israeli Shekel | (15) | 695 | 3.6
Euro/U.S Dollar | - | 45 | 1.2
U.S Dollar/Japanese Yen | - | 3 | 114.3
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, 2019
| US Dollar | Euro | British Pound | Israeli Shekel | Brazilian Real | Chinese Yuan Renminbi | Others
Non-derivative instruments: |  |  |  |  |  |  |
Cash and cash equivalents | 18 | 19 | 4 | 4 | 6 | 33 | 11
Short term investments and deposits | 89 | 1 | - | - | - | 3 | 3
Trade receivables | 381 | 177 | 37 | 50 | 22 | 48 | 63
Other receivables | 84 | 16 | - | 3 | - | 40 | 2
Investments at fair value through other comprehensive income | - | - | - | - | - | 111 | -
Other non-current assets | 3 | 1 | - | - | 2 | - | -
Total financial assets | 575 | 214 | 41 | 57 | 30 | 235 | 79
Short-term credit | 198 | 95 | 18 | 58 | 4 | 47 | -
Trade payables | 172 | 178 | 22 | 247 | 9 | 79 | 5
Other current liabilities | 19 | 44 | 4 | 47 | - | 12 | 2
Long term debt, debentures and others | 1,452 | 72 | 29 | 596 | 7 | 60 | 4
Total financial liabilities | 1,841 | 389 | 73 | 948 | 20 | 198 | 11
Total non-derivative financial instruments, net | (1,266) | (175) | (32) | (891) | 10 | 37 | 68
Derivative instruments: |  |  |  |  |  |  |
Forward transactions | - | 61 | 33 | 309 | - | 28 | 56
Cylinder | - | 45 | 15 | 600 | - | - | -
SWAPS – U.S Dollar into Israeli Shekel | - | - | - | 482 | - | - | -
SWAPS – U.S Dollar into Euro | - | 447 | - | - | - | - | -
Total derivative instruments | - | 553 | 48 | 1,391 | - | 28 | 56
Net exposure | (1,266) | 378 | 16 | 500 | 10 | 65 | 124
Note 22 - 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, 2018
| US Dollar | Euro | British Pound | Israeli Shekel | Brazilian Real | Chinese Yuan Renminbi | Others
Non-derivative instruments: |  |  |  |  |  |  |
Cash and cash equivalents | 41 | 21 | 4 | 2 | 5 | 37 | 11
Short term investments and deposits | 74 | 3 | - | - | - | 12 | 3
Trade receivables | 516 | 222 | 60 | 60 | 25 | 72 | 35
Other receivables | 6 | 12 | - | 12 | - | - | -
Investments at fair value through other comprehensive income | - | - | - | - | - | 145 | -
Other non-current assets | 60 | 1 | - | 1 | 4 | - | -
Total financial assets | 697 | 259 | 64 | 75 | 34 | 266 | 49
Short-term credit | 201 | 166 | 19 | 34 | 6 | 184 | -
Trade payables | 150 | 188 | 23 | 265 | 11 | 72 | 6
Other current liabilities | 38 | 28 | 4 | 53 | - | 4 | 4
Long term debt, debentures and others | 1,322 | 5 | - | 480 | 13 | 1 | -
Total financial liabilities | 1,711 | 387 | 46 | 832 | 30 | 261 | 10
Total non-derivative financial instruments, net | (1,014) | (128) | 18 | (757) | 4 | 5 | 39
Derivative instruments: |  |  |  |  |  |  |
Forward transactions | - | 86 | 51 | 352 | - | 29 | 37
Cylinder | - | 45 | 11 | 695 | - | - | 3
SWAPS – U.S Dollar into Israeli Shekel | - | - | - | 486 | - | - | -
SWAPS – U.S Dollar into Euro | - | 334 | - | - | - | - | -
Total derivative instruments | - | 465 | 62 | 1,533 | - | 29 | 40
Net exposure | (1,014) | 337 | 80 | 776 | 4 | 34 | 79
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, 2019 | As at December 31, 2018
| Carrying amount | Fair value | Carrying amount | Fair value
| $ millions | $ millions | $ millions | $ millions
Loans bearing fixed interest (1) | 74 | 82 | 238 | 244
Debentures bearing fixed interest |  |  |  |
Marketable (2) | 1,237 | 1,395 | 1,201 | 1,217
Non-marketable (3) | 281 | 293 | 281 | 279
| 1,592 | 1,770 | 1,720 | 1,740
The fair value of the shekel and euro 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, 2019, for the shekel and euro loans was 1.4% and 1.3%, respectively (December 31, 2018, for the shekel and euro loans 2.8% and 1.7%, respectively). Note 22 - Financial Instruments and Risk Management (cont'd) F. Fair value of financial instruments (cont'd) (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, 2019 was 3.7% (December 31, 2018 – 5.3%).
Hierarchy of fair value | The following table presents an analysis of the financial instruments measured by fair value, using the valuation method. (See Note 4). 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.
Level 1 | As at December 31, 2019 | As at December 31, 2018
$ millions | $ millions
Investments at fair value through other comprehensive income (1) | 151 | -
Level 2 | As at December 31, 2019 | As at December 31, 2018
$ millions | $ millions
Investments at fair value through other comprehensive income (1) | - | 145
Derivatives used for economic hedging, net | (3) | 7
Derivatives used for accounting hedging, net | 57 | -
| 54 | 152
An investment of 15% in the capital share of YYTH was subject to a three-year lock up period, as required by Chinese law, which expired in January 2019. Due to the said expiration, the investment is presented under level 1, as per its quoted price in the market.

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