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Impairment Testing (Tables)

12 Months Ended

Dec. 31, 2021

Impairment Testing [Abstract]

Intangible assets with an indefinite useful life

The carrying amounts of intangible assets with an indefinite useful life are as follows:

	As of December 31
	2021	2020
	$ millions	$ millions

Goodwill
Phosphate Solutions	114	116
Industrial Products	91	94
Innovative Ag. Solutions*	260	73
Potash	19	19
Other	18	18
	502	320
Trademarks	32	33
	534	353

*      The increase is mainly from the acquisitions of Fertiláqua and ADS businesses. For further information, see Note 8B.

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- References

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- Definition

The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 38
-IssueDate 2021-01-01
-Paragraph 122
-Subparagraph a
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-URIDate 2021-03-24

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