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Financial Instruments and Risk Management (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of detailed information about financial instruments [abstract] |
Schedule of groups and measurement bases of financial assets and financial liabilities |
| As of December 31, 2023
| 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 | - | 420 | - | -
Short-term investments and deposits | - | 172 | - | -
Trade receivables | - | 1,376 | - | -
Other receivables | - | 94 | - | -
Foreign currency derivative designated as economic hedge | 43 | - | - | -
Foreign currency and interest derivative instruments designated as cash flow hedge | 10 | - | - | -
Non-current assets |  |  |  |
Foreign currency and interest derivative instruments designated as cash flow hedge | 1 | - | - | -
Other non-current assets | - | 22 | - | -
Total financial assets | 54 | 2,084 | - | -
Current liabilities |  |  |  |
Short term debt | - | - | - | (858)
Trade payables | - | - | - | (912)
Other current liabilities | - | - | - | (180)
Foreign currency derivative designated as economic hedge | - | - | (4) | -
Foreign currency and interest derivative instruments designated as cash flow hedge | - | - | (3) | -
Non-current liabilities |  |  |  |
Long term debt and debentures | - | - | - | (1,829)
Foreign currency and interest derivative instruments designated as cash flow hedge | - | - | (7) | -
Other non- current liabilities | - | - | - | (41)
Total financial liabilities | - | - | (14) | (3,820)
Total financial instruments, net | 54 | 2,084 | (14) | (3,820)
| 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)
C. Credit risk (1) General (a) Customer credit risks Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual obligations, and it arises mainly from the Company’s receivables from customers and from other receivables as well as from investments in securities. The Company sells to a wide range and large number of customers, including customers with material credit balances. On the other hand, the Company does not have a concentration of sales to individual customers. The Company has a regular policy of ensuring the credit risk of its customers by means of purchasing credit insurance with insurance companies, other than sales to government agencies and sales in small amounts. Most of all other sales are executed only after receiving approval of coverage in the necessary amount from an insurance company or other collaterals of a similar level. Part of the Brazilian companies are using uninsured model based on self-disclosure underwriting, with local collateral structure and credit committee policy. The use of an insurance company as aforementioned ensures that the credit risk is managed professionally and objectively by an expert external party and transfers most of the credit risk to third parties. Nevertheless, the common deductible in credit insurances is 10% (even higher in a small number of cases) thus the Company is still exposed to part of the risk, out of the total In addition, the Company has an additional deductible cumulative annual amount of approximately $6 million through a wholly‑owned captive reinsurance company. Most of the Company’s customers have been trading with the Company for many years and only rarely have credit losses been incurred by the Company. The financial statements include specific allowance for doubtful debts that appropriately reflect, in Management’s opinion, the credit loss in respect of accounts receivables which are considered doubtful. (b) Credit risks in respect of deposits The Company deposits its balance of liquid financial assets in bank deposits and in securities. All the deposits are with a diversified group of leading banks preferably with banks that provide loans to the Company. (2) Maximum Exposure to credit risk The carrying amount of financial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting date was:
| As of December 31
| Carrying amount ($ millions)
| 2023 | 2022
Cash and cash equivalents | 420 | 417
Short term investments and deposits | 172 | 91
Trade receivables | 1,376 | 1,583
Other receivables | 94 | 55
Derivatives | 54 | 29
Other non-current assets | 22 | 35
| 2,138 | 2,210
The maximum exposure to credit risk for trade receivables, at the reporting date by geographic region was:
| As of December 31
| Carrying amount ($ millions)
| 2023 | 2022
South America | 409 | 434
Europe | 352 | 457
Asia | 313 | 317
North America | 196 | 242
Israel | 80 | 104
Other | 26 | 31
| 1,376 | 1,585
Schedule of maximum credit exposure |
| As of December 31
| Carrying amount ($ millions)
| 2023 | 2022
Cash and cash equivalents | 420 | 417
Short term investments and deposits | 172 | 91
Trade receivables | 1,376 | 1,583
Other receivables | 94 | 55
Derivatives | 54 | 29
Other non-current assets | 22 | 35
| 2,138 | 2,210
Schedule of maximum credit exposure by geographical region |
| As of December 31
| Carrying amount ($ millions)
| 2023 | 2022
South America | 409 | 434
Europe | 352 | 457
Asia | 313 | 317
North America | 196 | 242
Israel | 80 | 104
Other | 26 | 31
| 1,376 | 1,585
Schedule of aging of debts and impairment losses |
| As of December 31
| 2023 | 2022
| Gross | Impairment | Gross | Impairment
| $ millions | $ millions | $ millions | $ millions
Not past due | 1,258 | (3) | 1,485 | (3)
Past due up to 3 months | 102 | (1) | 97 | -
Past due 3 to 12 months | 27 | (7) | 10 | (4)
Past due over 12 months | 2 | (2) | 1 | (1)
| 1,389 | (13) | 1,593 | (8)
Schedule of allowance of doubtful accounts |
| 2023 | 2022
| $ millions | $ millions
Balance as of January 1 | 8 | 9
Additional allowance | 5 | 1
Reversals | - | (2)
Balance as of December 31 | 13 | 8
Schedule of liquidity risk |
| As of December 31, 2023
| 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) | 283 | 300 | - | - | -
Trade payables | 912 | 912 | - | - | -
Other current liabilities | 180 | 180 | - | - | -
Long-term debt, debentures and others | 2,445 | 666 | 599 | 653 | 1,339
| 3,820 | 2,058 | 599 | 653 | 1,339
Financial liabilities – derivative instruments |  |  |  |  |
Foreign currency and interest derivative designated as economic hedge | 4 | 4 | - | - | -
Foreign currency and interest derivative designated as cash flow hedge | 10 | 3 | 7 | - | -
| 14 | 7 | 7 | - | -
| 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 | - | - | -
Schedule of interest rate profile |
| As of December 31
| 2023 | 2022
| $ millions | $ millions
Fixed rate instruments |  |
Financial assets | 387 | 339
Financial liabilities | (2,017) | (2,140)
| (1,630) | (1,801)
Variable rate instruments |  |
Financial assets | 49 | 38
Financial liabilities | (682) | (696)
| (633) | (658)
Schedule of sensitivity analysis for variable rate instruments |
| As of December 31, 2023
| 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 | 17 | 8 | (8) | (15)
Schedule of terms of derivative financial instruments used to hedge interest risk |
| As of December 31, 2023
| 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 | (5) | 344 | 2024-2034 | 2.4-4.74%
Schedule of sensitivity analysis non-derivative financial instruments |
| As of December 31,
| Impact on profit (loss)
| 2023 | 2022
| $ millions | $ millions
Non-derivative financial instruments |  |
US Dollar/Euro | (82) | (131)
US Dollar/Israeli Shekel | 70 | 152
US Dollar/British Pound | 2 | (1)
US Dollar/Japanese Yen | - | (2)
US Dollar/Brazilian Real | 31 | -
US Dollar/Chinese Yuan | 21 | 2
Schedule of market risk sensitivity analysis |
| As of December 31, 2023
| Increase 10% | Increase 5% | Decrease 5% | Decrease 10%
| $ millions
US Dollar/Brazilian Real |  |  |  |
Forward transactions | 1 | 1 | (1) | (2)
US Dollar/Israeli Shekel |  |  |  |
Forward transactions | (64) | (33) | 41 | 84
Forward transactions hedge accounting | (28) | (14) | 16 | 34
SWAP | (30) | (16) | 17 | 36
US Dollar/British Pound |  |  |  |
Forward transactions | (1) | - | - | 1
Options | (1) | - | - | 1
Euro/ US Dollar |  |  |  |
Forward transactions | 6 | 3 | (3) | (5)
Options | 3 | 1 | (2) | (4)
Other |  |  |  |
Forward transactions | - | - | - | (2)
Schedule of terms of derivative financial instruments used to economically hedge foreign currency risk |
| As of December 31, 2023
| Carrying amount | Stated amount | Average
| $ millions | exchange rate
Forward contracts |  |  |
US Dollar/Israeli Shekel | 35 | 735 | 3.7
Euro/US Dollar | 5 | 12 | 1.1
US Dollar/Brazilian Real | - | 14 | 5.0
British Pound/US Dollar | - | 8 | 1.2
Euro/Chinese Yuan Renminbi | (1) | 82 | 7.7 |  |
Other | - | 54 | 293.9
Forward contracts hedge accounting |  |  |
US Dollar/Israeli Shekel | 6 | 345 | 3.7
Currency and interest SWAPs |  |  |
US Dollar/Israeli Shekel | (5) | 344 | 3.7
Put options |  |  |
US Dollar/Israeli Shekel | - | - | 3.7
Euro/US Dollar | - | 45 | 1.1
US Dollar/Japanese Yen | - | 5 | 140.7
British Pound/US Dollar | - | 12 | 1.2
Call options |  |  |
US Dollar/Israeli Shekel | - | - | 3.7
Euro/US Dollar | - | 45 | 1.1
US Dollar/Japanese Yen | - | 5 | 140.7
British Pound/US Dollar | - | 12 | 1.2
| 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
Schedule of linkage terms of monetary balances |
| As of December 31, 2023
| US Dollar | Euro | British Pound | Israeli Shekel | Brazilian Real | Chinese Yuan Renminbi | Other | Total
Non-derivative instruments: |  |  |  |  |  |  |  |
Cash and cash equivalents | 78 | 10 | 15 | 2 | 65 | 230 | 20 | 420
Short term investments and deposits | 163 | 1 | - | - | - | 5 | 3 | 172
Trade receivables | 523 | 261 | 58 | 66 | 355 | 78 | 35 | 1,376
Other receivables | 50 | 22 | 1 | 14 | 1 | 1 | 5 | 94
Other non-current assets | 10 | 4 | - | 1 | 7 | - | - | 22
Total financial assets | 824 | 298 | 74 | 83 | 428 | 314 | 63 | 2,084
Short-term debt | 483 | 143 | 24 | 199 | 6 | 3 | - | 858
Trade payables | 194 | 225 | 33 | 308 | 91 | 57 | 4 | 912
Other current liabilities | 42 | 82 | 3 | 27 | 14 | 11 | 1 | 180
Long term debt, debentures and others | 808 | 689 | 12 | 269 | 19 | 28 | 4 | 1,829
Other non-current liabilities | 1 | 39 | - | - | 1 | - | - | 41
Total financial liabilities | 1,528 | 1,178 | 72 | 803 | 131 | 99 | 9 | 3,820
Total non-derivative financial instruments, net | (704) | (880) | 2 | (720) | 297 | 215 | 54 | (1,736)
Derivative instruments: |  |  |  |  |  |  |  |
Forward transactions | - | 12 | 8 | 735 | 14 | - | 136 | 905
Forward transactions hedge accounting | - | - | - | 345 | - | - | - | 345
Cylinder | - | 45 | 12 | - | - | - | 5 | 62
SWAPS – US dollar into Israeli shekel | - | - | - | 344 | - | - | - | 344
Total derivative instruments | - | 57 | 20 | 1,424 | 14 | - | 141 | 1,656
Net exposure | (704) | (823) | 22 | 704 | 311 | 215 | 195 | (80)
| As of December 31, 2022
| US Dollar | Euro | British Pound | Israeli Shekel | Brazilian Real | Chinese Yuan Renminbi | Others | 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 | - | - | - | 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
Schedule of fair value of financial instruments |
| As of December 31, 2023 | As of December 31, 2022
| Carrying amount | Fair value | Carrying amount | Fair value
| $ millions | $ millions
Loans bearing fixed interest (1) | 337 | 306 | 339 | 302
Debentures bearing fixed interest |  |  |  |
Marketable (2) | 1,208 | 1,118 | 1,335 | 1,270
Non-marketable (3) | 196 | 194 | 195 | 191
| 1,741 | 1,618 | 1,869 | 1,763
| (1) | The fair value of the Israeli 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 of December 31, 2023 for the Israeli Shekel and Euro loans was 5.5%, 5.3% respectively (December 31, 2022 for the Israeli Shekel and Euro loans 5.2%, 4.9% 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 SOFR 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, 2023 was 8.1% (December 31, 2022 – 7%).
G. 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 2: Observed data (directly or indirectly) not included in Level 1 above.
Schedule of hierarchy of fair value |
Level 2 | As of December 31, 2023 | As of December 31, 2022
$ millions | $ millions
Derivatives designated as economic hedge, net | 39 | (25)
Derivatives designated as cash flow hedge, net | 1 | 9
| 40 | (16)

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