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Financial Instruments and Risk Management (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract] |
Schedule of groups and measurement bases of financial assets and financial liabilities | B. Groups and measurement bases of financial assets and financial liabilities
| As of December 31, 2022
| Financial assets | Financial liabilities
| Measured at fair value through the statement of income | Measured at amortized cost | Measured at fair value through the statement of income | Measured at amortized cost
| $ millions
Current assets |  |  |  |
Cash and cash equivalents | - | 417 | - | -
Short-term investments and deposits | - | 91 | - | -
Trade receivables | - | 1,583 | - | -
Other receivables | - | 55 | - | -
Foreign currency derivative designated as economic hedge | 3 | - | - | -
Foreign currency and interest derivative instruments designated as cash flow hedge | 7 | - | - | -
Non-current assets |  |  |  |
Foreign currency and interest derivative instruments designated as cash flow hedge | 19 | - | - | -
Other non-current assets | - | 35 | - | -
Total financial assets | 29 | 2,181 | - | -
Current liabilities |  |  |  |
Short term debt | - | - | - | (512)
Trade payables | - | - | - | (1,006)
Other current liabilities | - | - | - | (198)
Foreign currency derivative designated as economic hedge | - | - | (28) | -
Foreign currency and interest derivative instruments designated as cash flow hedge | - | - | (16) | -
Non-current liabilities |  |  |  |
Long term debt and debentures | - | - | - | ( 2,312)
Foreign currency and interest derivative instruments designated as cash flow hedge | - | - | (1) | -
Other non- current liabilities | - | - | - | (45)
Total financial liabilities | - | - | (45) | (4,073)
Total financial instruments, net | 29 | 2,181 | (45) | (4,073)
| As of December 31, 2021
| Financial assets | Financial liabilities
| Measured at fair value through the statement of income | Measured at amortized cost | Measured at fair value through the statement of income | Measured at amortized cost
| $ millions
Current assets |  |  |  |
Cash and cash equivalents | - | 473 | - | -
Short-term investments and deposits | - | 91 | - | -
Trade receivables | - | 1,418 | - | -
Other receivables | - | 45 | - | -
Foreign currency derivative designated as economic hedge | 23 | - | - | -
Marine transport derivative designated as economic hedge | 2 | - | - | -
Foreign currency and interest derivative instruments designated as cash flow hedge | 23 | - | - | -
Non-current assets |  |  |  |
Foreign currency and interest derivative instruments designated as cash flow hedge | 97 | - | - | -
Other non-current assets | - | 14 | - | -
Total financial assets | 145 | 2,041 | - | -
Current liabilities |  |  |  |
Short term debt | - | - | - | (577)
Trade payables | - | - | - | (1,064)
Other current liabilities | - | - | - | (153)
Foreign currency derivative designated as economic hedge | - | - | (3) | -
Non-current liabilities |  |  |  |
Long term debt and debentures | - | - | - | (2,436)
Interest derivative instruments designated as economic hedge | - | - | (7) | -
Other non- current liabilities | - | - | - | (49)
Total financial liabilities | - | - | (10) | (4,279)
Total financial instruments, net | 145 | 2,041 | (10) | (4,279)
Schedule of 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 of December 31
| Carrying amount ($ millions)
| 2022 | 2021
Cash and cash equivalents | 417 | 473
Short term investments and deposits | 91 | 91
Trade receivables | 1,583 | 1,418
Other receivables | 55 | 45
Derivatives | 29 | 145
Other non-current assets | 35 | 14
| 2,210 | 2,186
Schedule of maximum credit exposure by geographical region | The maximum exposure to credit risk for trade receivables, at the reporting date by geographic region was:
| As of December 31
| Carrying amount ($ millions)
| 2022 | 2021
Asia | 317 | 440
Europe | 457 | 362
South America | 434 | 306
North America | 242 | 193
Israel | 104 | 95
Other | 31 | 22
| 1,585 | 1,418
Schedule of aging of debts and impairment losses | (3) Aging of debts and impairment losses The aging of trade receivables at the reporting date was:
| As of December 31
| 2022 | 2021
| Gross | Impairment | Gross | Impairment
| $ millions | $ millions | $ millions | $ millions
Not past due | 1,485 | (3) | 1,313 | (1)
Past due up to 3 months | 97 | - | 82 | -
Past due 3 to 12 months | 10 | (4) | 23 | (2)
Past due over 12 months | 1 | (1) | 9 | (6)
| 1,593 | (8) | 1,427 | (9)
Schedule of allowance of doubtful accounts | The movement in the allowance for doubtful accounts during the year was as follows:
| 2022 | 2021
| $ millions | $ millions
Balance as of January 1 | 9 | 10
Additional allowance | 1 | (3)
Reversals | (2) | (2)
Changes due to translation differences | - | 4
Balance as of December 31 | 8 | 9
Schedule of liquidity risk | The following are the contractual maturities of financial liabilities, including estimated interest payments:
| As of December 31, 2022
| 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) | 313 | 322 | - | - | -
Trade payables | 1,006 | 1,006 | - | - | -
Other current liabilities | 198 | 198 | - | - | -
Long-term debt, debentures and others | 2,555 | 288 | 1,080 | 547 | 1,468
| 4,072 | 1,814 | 1,080 | 547 | 1,468
Financial liabilities – derivative instruments |  |  |  |  |
Foreign currency and interest derivative designated as economic hedge | 28 | 28 | - | - | -
| As of December 31, 2021
| 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) | 327 | 329 | - | - | -
Trade payables | 1,064 | 1,064 | - | - | -
Other current liabilities | 153 | 153 | - | - | -
Long-term debt, debentures and others | 2,735 | 352 | 1,003 | 799 | 1,532
| 4,279 | 1,898 | 1,003 | 799 | 1,532
Financial liabilities – derivative instruments |  |  |  |  |
Foreign currency and interest derivative designated as economic hedge | 10 | 3 | - | 7 | -
Schedule of interest rate profile | (a) Interest Rate Profile Set forth below are details regarding the type of interest on the Company’s non-derivative interest‑bearing financial instruments:
| As of December 31
| 2022 | 2021
| $ millions | $ millions
Fixed rate instruments |  |
Financial assets | 339 | 338
Financial liabilities | (2,140) | (2,466)
| (1,801) | (2,128)
Variable rate instruments |  |
Financial assets | 38 | 36
Financial liabilities | (696) | (562)
| (658) | (526)
Schedule of 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 of December 31, 2022
| 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
SWAP instruments |  |  |  |
Changes in Israeli Shekel interest | 23 | 11 | (10) | (19)
Schedule of terms of derivative financial instruments used to hedge interest risk | (d) Terms of derivative financial instruments used to hedge interest risk
| As of December 31, 2022
| Carrying amount (fair value) | Stated amount | Maturity date | Interest rate range
| $ millions | $ millions | Years | %
Israeli Shekel |  |  |  |
SWAP contracts from fixed ILS interest to fixed USD interest | 23 | 462 | 2024-2034 | 2.4-4.74%
| As of December 31, 2021
| Carrying amount (fair value) | Stated amount | Maturity date | Interest rate range
| $ millions | $ millions | Years | %
US Dollar |  |  |  |
SWAP contracts from variable interest to fixed interest | (7) | 150 | 2024 | 2.47%-2.60%
Israeli Shekel |  |  |  |
SWAP contracts from fixed ILS interest to fixed USD interest | 119 | 579 | 2034 | 2.40%-4.74%
Schedule of sensitivity analysis non-derivative financial instruments | (a) Sensitivity analysis A 10% increase at the rate of the US dollar 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 of December 31
| Impact on profit (loss)
| 2022 | 2021
| $ millions | $ millions
Non-derivative financial instruments |  |
US Dollar/Euro | (131) | (80)
US Dollar/Israeli Shekel | 152 | 177
US Dollar/British Pound | (1) | (1)
US Dollar/Japanese Yen | (2) | -
US Dollar/Chinese Yuan | 2 | 1
A 10% decrease of the US dollar against the above currencies as of December 31, 2022, would have the same effect but in the opposite direction.
Schedule of market risk sensitivity analysis | Presented hereunder is a sensitivity analysis of the Company’s foreign currency derivative instruments as of December 31, 2022. 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 of December 31, 2022
| Increase 10% | Increase 5% | Decrease 5% | Decrease 10%
| $ millions
US Dollar/Brazilian Real |  |  |  |
Forward transactions | 10 | 5 | (6) | (12)
US Dollar/Israeli Shekel |  |  |  |
Forward transactions | (66) | (35) | 38 | 81
Forward transactions hedge accounting | (31) | (16) | 18 | 38
Options | (22) | (12) | 11 | 24
SWAP | (42) | (22) | 25 | 53
US Dollar/British Pound |  |  |  |
Forward transactions | (1) | - | - | 1
Options | (1) | - | - | 1
Euro/ US Dollar |  |  |  |
Forward transactions | 13 | 6 | (8) | (15)
Options | 4 | 2 | (2) | (5)
Other |  |  |  |
Forward transactions | 2 | 1 | (1) | (2)
Schedule of 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 of December 31, 2022
| Carrying amount | Stated amount | Average
| $ millions | exchange rate
Forward contracts |  |  |
US Dollar/Israeli Shekel | (12) | 746 | 3.4
Euro/US Dollar | (4) | 146 | 1.1
US Dollar/Brazilian Real | 2 | 111 | 5.2
Euro/British Pound | - | (17) | 1.2
US Dollar/British Pound | - | 11 | 1.2
Other | (1) | 35 | -
Forward contracts hedge accounting |  |  |
US Dollar/Israeli Shekel | (14) | 360 | 3.4
Currency and interest SWAPs |  |  |
US Dollar/Israeli Shekel | 23 | 462 | 3.4
Put options |  |  |
US Dollar/Israeli Shekel | (11) | 240 | 3.4
Euro/US Dollar | 1 | 47 | 1.1
US Dollar/Japanese Yen | - | 3 | 130.4
US Dollar/British Pound | - | 12 | 1.2
Call options |  |  |
US Dollar/Israeli Shekel | 1 | 240 | 3.4
Euro/US Dollar | (1) | 47 | 1.1
US Dollar/Japanese Yen | - | 3 | 130.4
US Dollar/British Pound | - | 12 | 1.2
| As of December 31, 2021
| Carrying amount | Stated amount | Average
| $ millions | exchange rate
Forward contracts |  |  |
US Dollar/Israeli Shekel | 3 | 515 | 3.2
Euro/US Dollar | 4 | 240 | 1.2
US Dollar/Brazilian Real | (1) | 37 | 5.4
US Dollar/British Pound | - | 16 | 1.4
US Dollar/Chinese Yuan Renminbi | 1 | 46 | 6.5
Other | - | 23 | -
Currency and interest SWAPs |  |  |
US Dollar/Israeli Shekel | 119 | 579 | 3.7
Put options |  |  |
US Dollar/Israeli Shekel | 14 | 660 | 3.2
Euro/US Dollar | 2 | 57 | 1.2
US Dollar/Japanese Yen | - | 4 | 109.7
US Dollar/British Pound | - | 12 | 1.4
Call options |  |  |
US Dollar/Israeli Shekel | (2) | 660 | 3.2
Euro/US Dollar | - | 57 | 1.2
US Dollar/Japanese Yen | - | 4 | 109.7
US Dollar/British Pound | - | 12 | 1.4
Schedule of linkage terms of monetary balances | (c) Linkage terms of monetary balances – in millions of dollars
| As of December 31, 2022
| US Dollar | Euro | British Pound | Israeli Shekel | Brazilian Real | Chinese Yuan Renminbi | Other | Total
Non-derivative instruments: |  |  |  |  |  |  |  |
Cash and cash equivalents | 41 | 17 | 7 | 1 | 30 | 306 | 15 | 417
Short term investments and deposits | 84 | 2 | - | - | - | 2 | 3 | 91
Trade receivables | 659 | 329 | 73 | 89 | 308 | 78 | 47 | 1,583
Other receivables | 15 | 18 | 1 | 12 | 1 | - | 8 | 55
Other non-current assets | 25 | 2 | - | - | 7 | - | 1 | 35
Total financial assets | 824 | 368 | 81 | 102 | 346 | 386 | 74 | 2,181
Short-term debt | 161 | 137 | 18 | 178 | 7 | 10 | 1 | 512
Trade payables | 202 | 229 | 27 | 372 | 103 | 69 | 4 | 1,006
Other current liabilities | 49 | 91 | 1 | 27 | 15 | 15 | - | 198
Long term debt, debentures and others | 1,141 | 659 | 14 | 453 | 8 | 34 | 3 | 2,312
Other non-current liabilities | - | 44 | - | - | 1 | - | - | 45
Total financial liabilities | 1,553 | 1,160 | 60 | 1,030 | 134 | 128 | 8 | 4,073
Total non-derivative financial instruments, net | (729) | (792) | 21 | (928) | 212 | 258 | 66 | (1,892)
Derivative instruments: |  |  |  |  |  |  |  |
Forward transactions | - | 146 | 11 | 746 | 111 | - | 17 | 1,031
Forward transactions hedge accounting | - | - | - | 360 | - | - | - | -
Cylinder | - | 47 | 12 | 240 | - | - | 3 | 302
SWAPS – US dollar into Israeli Shekel | - | - | - | 462 | - | - | - | 462
Total derivative instruments | - | 193 | 23 | 1,808 | 111 | - | 20 | 2,155
Net exposure | (729) | (599) | 44 | 880 | 323 | 258 | 86 | 263
| As of December 31, 2021
| US Dollar | Euro | British Pound | Israeli Shekel | Brazilian Real | Chinese Yuan Renminbi | Others | Total
Non-derivative instruments: |  |  |  |  |  |  |  |
Cash and cash equivalents | 89 | 23 | 5 | 3 | 76 | 263 | 14 | 473
Short term investments and deposits | 86 | - | - | - | - | 3 | 2 | 91
Trade receivables | 684 | 260 | 41 | 82 | 222 | 91 | 38 | 1,418
Other receivables | 2 | 22 | 1 | 19 | 1 | - | - | 45
Other non-current assets | 4 | 4 | - | - | 5 | - | 1 | 14
Total financial assets | 865 | 309 | 47 | 104 | 304 | 357 | 55 | 2,041
Short-term debt | 196 | 92 | 12 | 184 | 41 | 52 | - | 577
Trade payables | 210 | 216 | 28 | 410 | 103 | 91 | 6 | 1,064
Other current liabilities | 33 | 73 | 4 | 18 | 10 | 15 | - | 153
Long term debt, debentures and others | 1,161 | 499 | 21 | 635 | 51 | 67 | 2 | 2,436
Other non-current liabilities | 1 | 46 | - | - | 2 | - | - | 49
Total financial liabilities | 1,601 | 926 | 65 | 1,247 | 207 | 225 | 8 | 4,279
Total non-derivative financial instruments, net | (736) | (617) | (18) | (1,143) | 97 | 132 | 47 | (2,238)
Derivative instruments: |  |  |  |  |  |  |  |
Forward transactions | - | 240 | 16 | 515 | 37 | 46 | 23 | 877
Cylinder | - | 57 | 12 | 660 | - | - | 4 | 733
SWAPS – US dollar into Israeli Shekel | - | - | - | 579 | - | - | - | 579
Total derivative instruments | - | 297 | 28 | 1,754 | 37 | 46 | 27 | 2,189
Net exposure | (736) | (320) | 10 | 611 | 134 | 178 | 74 | (49)
Schedule of 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 of December 31, 2022 | As of December 31, 2021
| Carrying amount | Fair value | Carrying amount | Fair value
| $ millions | $ millions
Loans bearing fixed interest (1) | 339 | 302 | 407 | 408
Debentures bearing fixed interest |  |  |  |
Marketable (2) | 1,335 | 1,270 | 1,524 | 1,730
Non-marketable (3) | 195 | 191 | 195 | 208
| 1,869 | 1,763 | 2,126 | 2,346
| (1) | The fair value of the Shekel, Euro, Brazilian Real 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, 2022 for the Israeli Shekel, Euro, Brazilian Real and Yuan loans was 5.2%, 4.9%, 16.3% and 4.3%, respectively (December 31, 2021 for the Israeli Shekel, Euro Brazilian Real and Yuan loans 1.5%, 1.2%, 13% and 4%, 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 of December 31, 2022, was 7% (December 31, 2021 – 2.5%).
Schedule of hierarchy of fair value | The following levels were defined: Level 2: Observed data (directly or indirectly) not included in Level 1 above.
Level 2 | As of December 31, 2022 | As of December 31, 2021
$ millions | $ millions
Derivatives designated as economic hedge, net | (25) | 15
Derivatives designated as cash flow hedge, net | 9 | 120
| (16) | 135

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