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Financial Instruments and Risk Management (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
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, 2020
| 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
Current assets |  |  |  |  |
Cash and cash equivalents | - | - | 214 | - | -
Short-term investments and deposits | - | - | 100 | - | -
Trade receivables | - | - | 883 | - | -
Other receivables | - | - | 122 | - | -
Investments at fair value through other comprehensive income | - | 53 | - | - | -
Foreign currency and interest derivative designated as economic hedge | 24 | - | - | - | -
Non-current assets |  |  |  |  |
Foreign currency and interest derivative instruments designated as cash flow hedge | 115 | - | - | - | -
Investments at fair value through other comprehensive income | - | 83 | - | - | -
Other non-current asset | - | - | 8 | - | -
Total financial assets | 139 | 136 | 1,327 | - | -
Current liabilities |  |  |  |  |
Short term debt | - | - | - | - | (679)
Trade payables | - | - | - | - | (740)
Other current liabilities | - | - | - | - | (156)
Foreign currency and interest derivative designated as economic hedge | - | - | - | (42) | -
Energy and marine transport derivative designated as economic hedge | - | - | - | (1) | -
Non-current liabilities |  |  |  |  |
Long term debt and debentures | - | - | - | - | (2,053)
Foreign currency and interest derivative designated as economic hedge | - | - | - | (13) | -
Foreign currency and interest derivative instruments designated as cash flow hedge | - | - | - | (28) | -
Other non- current liabilities | - | - | - | - | (53)
Total financial liabilities | - | - | - | (84) | (3,681)
Total financial instruments, net | 139 | 136 | 1,327 | (84) | (3,681)
Note 21 - Financial Instruments and Risk Management (cont'd) B. Groups and measurement bases of financial assets and financial liabilities (cont'd)
| 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
Current assets |  |  |  |  |
Cash and cash equivalents | - | - | 95 | - | -
Short-term investments and deposits | - | - | 96 | - | -
Trade receivables | - | - | 778 | - | -
Other receivables | - | - | 105 | - | -
Foreign currency and interest derivative designated as economic hedge | 10 | - | - | - | -
Energy and marine transport derivative designated as economic hedge | 1 | - | - | - | -
Investments at fair value through other comprehensive income | - | 40 | - | - | -
Non-current assets |  |  |  |  |
Investments at fair value through other comprehensive income | - | 111 | - | - | -
Foreign currency and interest derivative instruments designated as cash flow hedge | 57 | - | - | - | -
Other non-current asset | - | - | 6 | - | -
Total financial assets | 68 | 151 | 1,080 | - | -
Current liabilities |  |  |  |  |
Short term debt | - | - | - | - | (420)
Trade payables | - | - | - | - | (712)
Other current liabilities | - | - | - |  | (128)
Foreign currency and interest derivative designated as economic hedge | - | - | - | (5) |
Energy and marine transport derivative designated as economic hedge | - | - | - | (3) |
Non-current liabilities |  |  |  |  |
Long term debt and debentures | - | - | - | - | (2,181)
Foreign currency and interest derivative designated as economic hedge | - | - | - | (6) |
Other non- current liabilities | - | - | - | - | (38)
Total financial liabilities | - | - | - | (14) | (3,479)
Total financial instruments, net | 68 | 151 | 1,080 | (14) | (3,479)
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)
| 2020 | 2019
Cash and cash equivalents | 214 | 95
Short term investments and deposits | 100 | 96
Trade receivables | 883 | 778
Other receivables | 122 | 105
Derivatives | 139 | 68
Other non-current assets | 8 | 6
| 1,466 | 1,148
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)
| 2020 | 2019
Europe | 330 | 252
Asia | 258 | 249
North America | 144 | 114
South America | 68 | 74
Israel | 67 | 72
Other | 16 | 17
| 883 | 778
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
| 2020 | 2019
| Gross | Impairment | Gross | Impairment
| $ millions | $ millions | $ millions | $ millions
Not past due | 788 | - | 661 | -
Past due up to 3 months | 58 | - | 65 | -
Past due 3 to 12 months | 7 | (1) | 26 | (1)
Past due over 12 months | 40 | (9) | 29 | (2)
| 893 | (10) | 781 | (3)
Allowance of doubtful accounts | (3) Aging of debts and impairment losses The movement in the allowance for doubtful accounts during the year was as follows:
| 2020 | 2019
| $ millions | $ millions
Balance as at January 1 | 3 | 3
Additional allowance | 5 | 2
Write offs | - | (1)
Reversals | - | (1)
Changes due to translation differences | 2 | -
Balance as at December 31 | 10 | 3
Liquidity risk | The following are the contractual maturities of financial liabilities, including estimated interest payments:
| As at December 31, 2020
| Carrying amount | 12 months or less | 1-2 years | 3-5 years | More than 5 years
| $ millions
Non-derivative financial liabilities |  |  |  |  |
Short term debt (not including current maturities) | 296 | 299 | - | - | -
Trade payables | 740 | 740 | - | - | -
Other current liabilities | 156 | 156 | - | - | -
Long-term debt, debentures and others | 2,489 | 489 | 529 | 859 | 1,559
| 3,681 | 1,684 | 529 | 859 | 1,559
Financial liabilities – derivative instruments |  |  |  |  |
Foreign currency and interest derivative designated as economic hedge | 55 | 42 | - | - | 13
Energy and marine transport derivative designated as economic hedge | 1 | 1 | - | - | -
Foreign currency and interest derivative designated as cash flow hedge | 28 | - | - | - | 28
| 84 | 43 | - | - | 41
Note 21 - Financial Instruments and Risk Management (cont'd) D. Liquidity risk (cont'd)
| 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 debt (not including current maturities) | 358 | 361 | - | - | -
Trade payables | 712 | 712 | - | - | -
Other current liabilities | 128 | 128 | - | - | -
Long-term debt and debentures | 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 designated as economic hedge | 11 | 5 | - | - | 6
Energy and marine transport derivative designated as economic hedge | 3 | 3 | - | - | -
| 14 | 8 | - | - | 6
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
| 2020 | 2019
| $ millions | $ millions
Fixed rate instruments |  |
Financial assets | 165 | 164
Financial liabilities | (2,450) | (1,947)
| (2,285) | (1,783)
Variable rate instruments |  |
Financial assets | 223 | 100
Financial liabilities | (296) | (669)
| (73) | (569)
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, 2020
| 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
SWAP instruments |  |  |  |
Changes in U.S. Dollar interest | (39) | (19) | 18 | 36
Changes in Israeli Shekel interest | 49 | 24 | (22) | (42)
Changes in Euro interest | (2) | (1) | 1 | 2
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, 2020
| 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 | (13) | 150 | 2024 | 2.47%-2.60%
Israeli Shekel |  |  |  |
SWAP contracts from fixed ILS interest to fixed USD interest | 87 | 701 | 2034 | 2.40%-4.47%
GBP |  |  |  |
SWAP contracts from variable USD interest to fixed GBP interest. | 5 | 63 | 18/05/2021 | 1-month libor
Euro |  |  |  |
SWAP contracts from variable USD interest to fixed EUR interest | (41) | 324 | 19/05/2021 | 1-month libor
| 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%-2.60%
Israeli Shekel |  |  |  |
SWAP contracts from fixed ILS interest to fixed USD interest | 57 | 482 | 2024 | 2.45%-4.47%
Euro |  |  |  |
SWAP contracts from variable USD interest to fixed EUR interest | (3) | 447 | 19/02/2020 | 1-month libor
Sensitivity analysis non-derivative financial instruments | (a) Sensitivity analysis 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)
| 2020 | 2019
| $ millions | $ millions
Non-derivative financial instruments |  |
U.S. Dollar/Euro | (96) | (95)
U.S. Dollar/Israeli Shekel | 134 | 98
U.S. Dollar/British Pound | 2 | (4)
U.S. Dollar/Chinese Yuan | (1) | (1)
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 | (a) Sensitivity analysis (cont'd) Presented hereunder is a sensitivity analysis of the Group’s foreign currency derivative instruments as at December 31, 2020. 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, 2020
| Increase 10% | Increase 5% | Decrease 5% | Decrease 10%
| $ millions | $ millions | $ millions | $ millions
Euro/ U.S. Dollar |  |  |  |
Forward transactions | 14 | 7 | (8) | (17)
Options | 4 | 2 | (3) | (6)
SWAP | 33 | 18 | (19) | (41)
U.S. Dollar/Israeli Shekel |  |  |  |
Forward transactions | (39) | (20) | 23 | 48
Options | (26) | (14) | 19 | 44
SWAP | (82) | (43) | 48 | 101
British Pound/U.S. Dollar |  |  |  |
Forward transactions | (3) | (1) | 1 | 3
Options | (1) | - | 1 | 1
SWAP | (6) | (3) | 4 | 8
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, 2020
| Carrying amount | Stated amount | Average
| $ millions | $ millions | exchange rate
Forward contracts |  |  |
U.S. Dollar/Israeli Shekel | 8 | 377 | 3.2
Euro/U.S. Dollar | - | 150 | 1.2
U.S. Dollar/British Pound | - | 27 | 1.4
U.S. Dollar/Chinese Yuan Renminbi | - | 23 | 6.6
Other | - | 53 | -
Currency and interest SWAPs |  |  |
U.S. Dollar/Israeli Shekel | 87 | 701 | 3.7
Euro/U.S. Dollar | (41) | 324 | 1.1
U.S. Dollar/British Pound | 5 | 63 | 1.3
Put options |  |  |
U.S. Dollar/Israeli Shekel | 13 | 400 | 3.3
Euro/U.S. Dollar | - | 47 | 1.2
U.S. Dollar/Japanese Yen | - | 2 | 107
U.S. Dollar/British Pound | - | 10 | 1.3
Call options |  |  |
U.S. Dollar/Israeli Shekel | (1) | 380 | 3.3
Euro/U.S. Dollar | (2) | 47 | 1.2
U.S. Dollar/Japanese Yen | - | 2 | 107
U.S. Dollar/British Pound | - | 10 | 1.3
Note 21 - 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, 2019
| Carrying amount | Stated amount | Average exchange rate
| $ millions | $ millions |
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
Linkage terms of monetary balances | (c) Linkage terms of monetary balances – in millions of Dollars
| As at December 31, 2020 |
| US Dollar | Euro | British Pound | Israeli Shekel | Brazilian Real | Chinese Yuan Renminbi | Other | Total
Non-derivative instruments: |  |  |  |  |  |  |  |
Cash and cash equivalents | 114 | 13 | 5 | 2 | 6 | 60 | 14 | 214
Short term investments and deposits | 88 | 5 | - | - | - | 4 | 3 | 100
Trade receivables | 454 | 227 | 35 | 58 | 21 | 51 | 37 | 883
Other receivables | 72 | 41 | - | 7 | - | - | 2 | 122
Investments at fair value through other comprehensive income | - | - | - | - | - | 136 | - | 136
Other non-current assets | 1 | 3 | - | - | 4 | - | - | 8
Total financial assets | 729 | 289 | 40 | 67 | 31 | 251 | 56 | 1,463
Short-term debt | 267 | 70 | 85 | 181 | 7 | 68 | 1 | 679
Trade payables | 145 | 163 | 21 | 326 | 11 | 66 | 8 | 740
Other current liabilities | 41 | 68 | 4 | 17 | - | 26 |  | 156
Long term debt, debentures and others | 1,211 | 36 | 22 | 716 | 2 | 60 | 6 | 2,053
Other non-current liabilities | 2 | 51 | - | - | - | - | - | 53
Total financial liabilities | 1,666 | 388 | 132 | 1,240 | 20 | 220 | 15 | 3,681
Total non-derivative financial instruments, net | (937) | (99) | (92) | (1,173) | 11 | 31 | 41 | (2,218)
Derivative instruments: |  |  |  |  |  |  |  |
Forward transactions | - | 150 | 27 | 377 | 15 | 23 | 38 | 630
Cylinder | - | 47 | 10 | 400 | 20 | - | 2 | 479
SWAPS – U.S. Dollar into Israeli Shekel | - | - | - | 701 | - | - | - | 701
SWAPS – U.S. Dollar into Euro | - | 324 | - | - | - | - | - | 324
SWAPS – U.S. Dollar into British Pound | - | - | 63 | - | - | - | - | 63
Total derivative instruments | - | 521 | 100 | 1,478 | 35 | 23 | 40 | 2,197
Net exposure | (937) | 422 | 8 | 305 | 46 | 54 | 81 | (21)
Note 21 - 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, 2019
| US Dollar | Euro | British Pound | Israeli Shekel | Brazilian Real | Chinese Yuan Renminbi | Others | Total
Non-derivative instruments: |  |  |  |  |  |  |  |
Cash and cash equivalents | 18 | 19 | 4 | 4 | 6 | 33 | 11 | 95
Short term investments and deposits | 89 | 1 | - | - | - | 3 | 3 | 96
Trade receivables | 381 | 177 | 37 | 50 | 22 | 48 | 63 | 778
Other receivables | 84 | 16 | - | 3 | - | - | 2 | 105
Investments at fair value through other comprehensive income | - | - | - | - | - | 151 | - | 151
Other non-current assets | 3 | 1 | - | - | 2 | - | - | 6
Total financial assets | 575 | 214 | 41 | 57 | 30 | 235 | 79 | 1,231
Short-term debt | 198 | 95 | 18 | 58 | 4 | 47 | - | 420
Trade payables | 172 | 178 | 22 | 247 | 9 | 79 | 5 | 712
Other current liabilities | 19 | 44 | 4 | 47 | - | 12 | 2 | 128
Long term debt, debentures and others | 1,452 | 34 | 29 | 596 | 7 | 60 | 4 | 2,182
Other non-current liabilities |  | 38 |  |  |  |  |  | 38
Total financial liabilities | 1,841 | 389 | 73 | 948 | 20 | 198 | 11 | 3,480
Total non-derivative financial instruments, net | (1,266) | (175) | (32) | (891) | 10 | 37 | 68 | (2,249)
Derivative instruments: |  |  |  |  |  |  |  |
Forward transactions | - | 61 | 33 | 309 | - | 28 | 56 | 487
Cylinder | - | 45 | 15 | 600 | - | - | - | 660
SWAPS – U.S. Dollar into Israeli Shekel | - | - | - | 482 | - | - | - | 482
SWAPS – U.S. Dollar into Euro | - | 447 | - | - | - | - | - | 447
Total derivative instruments | - | 553 | 48 | 1,391 | - | 28 | 56 | 2,076
Net exposure | (1,266) | 378 | 16 | 500 | 10 | 65 | 124 | (173)
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, 2020 | As at December 31, 2019
| Carrying amount | Fair value | Carrying amount | Fair value
| $ millions | $ millions | $ millions | $ millions
Loans bearing fixed interest (1) | 89 | 96 | 74 | 82
Debentures bearing fixed interest |  |  |  |
Marketable (2) | 1,625 | 1,870 | 1,237 | 1,395
Non-marketable (3) | 281 | 296 | 281 | 293
| 1,995 | 2,262 | 1,592 | 1,770
The fair value of the Shekel, Euro, 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 of December 31, 2020 for the Shekel, Euro and Yuan loans was 1.6%, 1.4% and 5.1%, respectively (December 31, 2019 for the Shekel, Euro and Yuan loans 1.4%, 1.3%, and 4.2%, respectively). 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. 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 of December 31, 2020 was 2.6% (December 31, 2019 – 3.7%).
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.
Level 1 | As at December 31, 2020 | As at December 31, 2019
$ millions | $ millions
Investments at fair value through other comprehensive income | 136 | 151
Level 2 | As at December 31, 2020 | As at December 31, 2019
$ millions | $ millions
Derivatives designated as economic hedge, net | (32) | (3)
Derivatives designated as cash flow hedge, net | 87 | 57
| 55 | 54

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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 145 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_145&doctype=Standard -URIDate 2020-01-01 + Details
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