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Financial instruments (Tables) | 6 Months Ended
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Jun. 30, 2019
Financial Instruments [Abstract] |
Disclosure of fair value measurement of assets | The below tables summarize assets and liabilities measured at fair value on a recurring basis or at amortized cost.
| June 30, 2019
($ millions) | Level 1 | Level 2 | Level 3 | Valued at amortized cost or cost(2) | Total
Non-current financial assets |  |  |  |  |
Long-term financial investments measured at FVOCI | — |  | — |  | 22 |  | — |  | 22 |
Fund investments | — |  | — |  | 25 |  | — |  | 25 |
Long-term receivables from customers | — |  | — |  | — |  | 147 |  | 147 |
Non-current minimum lease payments from finance lease agreements | — |  | — |  | — |  | 82 |  | 82 |
Long-term loans, advances, security deposits and warrant options | — |  | — |  | — |  | 81 |  | 81 |
Total non-current financial assets | — |  | — |  | 47 |  | 310 |  | 357 |
Current financial assets(1) |  |  |  |  |
Current portion of long-term receivables from customers | — |  | — |  | — |  | 131 |  | 131 |
Minimum lease payments from finance lease agreements | — |  | — |  | — |  | 53 |  | 53 |
Other receivables, security deposits and current assets | — |  | — |  | — |  | 145 |  | 145 |
VAT receivables | — |  | — |  | — |  | 67 |  | 67 |
Derivative financial instruments | — |  | 1 |  | — |  | — |  | 1 |
Total current financial assets | — |  | 1 |  | — |  | 396 |  | 397 |
Total financial assets at fair value and amortized cost or cost | — |  | 1 |  | 47 |  | 706 |  | 754 |
Financial liabilities |  |  |  |  |
Contingent consideration payables | — |  | — |  | (293 | ) | — |  | (293 | )
Non-current financial debt | — |  | — |  | — |  | (1,751 | ) | (1,751 | )
Current financial debt | — |  | — |  | — |  | (1,759 | ) | (1,759 | )
Derivative financial instruments | — |  | (12 | ) | — |  | — |  | (12 | )
Total financial liabilities at fair value and amortized cost | — |  | (12 | ) | (293 | ) | (3,510 | ) | (3,815 | )
(1) Current financial assets referenced in the above table are recorded in Other current assets. (2) Carrying amount is a reasonable approximation of fair value.
| December 31, 2018
($ millions) | Level 1 | Level 2 | Level 3 | Valued at amortized cost or cost(2) | Total
Non-current financial assets |  |  |  |  |
Long-term financial investments measured at FVOCI | — |  | — |  | 19 |  | — |  | 19 |
Fund investments | — |  | — |  | 27 |  | — |  | 27 |
Long-term receivables from customers | — |  | — |  | — |  | 164 |  | 164 |
Non-current minimum lease payments from finance lease agreements | — |  | — |  | — |  | 91 |  | 91 |
Long-term loans, advances, security deposits and warrant options | — |  | — |  | — |  | 87 |  | 87 |
Total non-current financial assets | — |  | — |  | 46 |  | 342 |  | 388 |
Current financial assets(1) |  |  |  |  |
Current portion of long-term receivables from customers | — |  | — |  | — |  | 133 |  | 133 |
Minimum lease payments from finance lease agreements | — |  | — |  | — |  | 57 |  | 57 |
Other receivables, security deposits and current assets | — |  | — |  | — |  | 83 |  | 83 |
VAT receivables | — |  | — |  | — |  | 68 |  | 68 |
Derivative financial instruments | — |  | — |  | — |  | — |  | — |
Total current financial assets | — |  | — |  | — |  | 341 |  | 341 |
Total financial assets at fair value and amortized cost or cost | — |  | — |  | 46 |  | 683 |  | 729 |
Financial liabilities |  |  |  |  |
Contingent consideration payables | — |  | — |  | (162 | ) | — |  | (162 | )
Non-current financial debt | — |  | — |  | — |  | — |  | — |
Current financial debt | — |  | — |  | — |  | (47 | ) | (47 | )
Derivative financial instruments | — |  | — |  | — |  | — |  | — |
Total financial liabilities at fair value and amortized cost | — |  | — |  | (162 | ) | (47 | ) | (209 | )
(1) Current financial assets referenced in the above table are recorded in Other current assets. (2) Carrying amount is a reasonable approximation of fair value. Financial assets
|  | Long-term financial investments measured at FVOCI |  | Fund investment
($ millions) |  | 2019 | 2018 |  | 2019 | 2018
Balance as of January 1(1) |  | 19 |  | 26 |  |  | 27 |  | 25 |
Additions |  | 8 |  | 11 |  |  | — |  | — |
Cash receipts and payments |  | — |  | — |  |  | — |  | (5 | )
Gains/(losses) recognized in consolidated statement of comprehensive income |  | (7 | ) | — |  |  | — |  | — |
Unrealized gains/(losses) in income statement |  | — |  | — |  |  | (2 | ) | 49 |
Reclassification |  | 2 |  | 5 |  |  | — |  | — |
Balance as of June 30 |  | 22 |  | 42 |  |  | 25 |  | 69 |
(1) January 1, 2018 balances reflected in this table are as adjusted for adoption of IFRS 9, Financial Instruments.
Disclosure of fair value measurement of liabilities | The below tables summarize assets and liabilities measured at fair value on a recurring basis or at amortized cost.
| June 30, 2019
($ millions) | Level 1 | Level 2 | Level 3 | Valued at amortized cost or cost(2) | Total
Non-current financial assets |  |  |  |  |
Long-term financial investments measured at FVOCI | — |  | — |  | 22 |  | — |  | 22 |
Fund investments | — |  | — |  | 25 |  | — |  | 25 |
Long-term receivables from customers | — |  | — |  | — |  | 147 |  | 147 |
Non-current minimum lease payments from finance lease agreements | — |  | — |  | — |  | 82 |  | 82 |
Long-term loans, advances, security deposits and warrant options | — |  | — |  | — |  | 81 |  | 81 |
Total non-current financial assets | — |  | — |  | 47 |  | 310 |  | 357 |
Current financial assets(1) |  |  |  |  |
Current portion of long-term receivables from customers | — |  | — |  | — |  | 131 |  | 131 |
Minimum lease payments from finance lease agreements | — |  | — |  | — |  | 53 |  | 53 |
Other receivables, security deposits and current assets | — |  | — |  | — |  | 145 |  | 145 |
VAT receivables | — |  | — |  | — |  | 67 |  | 67 |
Derivative financial instruments | — |  | 1 |  | — |  | — |  | 1 |
Total current financial assets | — |  | 1 |  | — |  | 396 |  | 397 |
Total financial assets at fair value and amortized cost or cost | — |  | 1 |  | 47 |  | 706 |  | 754 |
Financial liabilities |  |  |  |  |
Contingent consideration payables | — |  | — |  | (293 | ) | — |  | (293 | )
Non-current financial debt | — |  | — |  | — |  | (1,751 | ) | (1,751 | )
Current financial debt | — |  | — |  | — |  | (1,759 | ) | (1,759 | )
Derivative financial instruments | — |  | (12 | ) | — |  | — |  | (12 | )
Total financial liabilities at fair value and amortized cost | — |  | (12 | ) | (293 | ) | (3,510 | ) | (3,815 | )
(1) Current financial assets referenced in the above table are recorded in Other current assets. (2) Carrying amount is a reasonable approximation of fair value.
| December 31, 2018
($ millions) | Level 1 | Level 2 | Level 3 | Valued at amortized cost or cost(2) | Total
Non-current financial assets |  |  |  |  |
Long-term financial investments measured at FVOCI | — |  | — |  | 19 |  | — |  | 19 |
Fund investments | — |  | — |  | 27 |  | — |  | 27 |
Long-term receivables from customers | — |  | — |  | — |  | 164 |  | 164 |
Non-current minimum lease payments from finance lease agreements | — |  | — |  | — |  | 91 |  | 91 |
Long-term loans, advances, security deposits and warrant options | — |  | — |  | — |  | 87 |  | 87 |
Total non-current financial assets | — |  | — |  | 46 |  | 342 |  | 388 |
Current financial assets(1) |  |  |  |  |
Current portion of long-term receivables from customers | — |  | — |  | — |  | 133 |  | 133 |
Minimum lease payments from finance lease agreements | — |  | — |  | — |  | 57 |  | 57 |
Other receivables, security deposits and current assets | — |  | — |  | — |  | 83 |  | 83 |
VAT receivables | — |  | — |  | — |  | 68 |  | 68 |
Derivative financial instruments | — |  | — |  | — |  | — |  | — |
Total current financial assets | — |  | — |  | — |  | 341 |  | 341 |
Total financial assets at fair value and amortized cost or cost | — |  | — |  | 46 |  | 683 |  | 729 |
Financial liabilities |  |  |  |  |
Contingent consideration payables | — |  | — |  | (162 | ) | — |  | (162 | )
Non-current financial debt | — |  | — |  | — |  | — |  | — |
Current financial debt | — |  | — |  | — |  | (47 | ) | (47 | )
Derivative financial instruments | — |  | — |  | — |  | — |  | — |
Total financial liabilities at fair value and amortized cost | — |  | — |  | (162 | ) | (47 | ) | (209 | )
(1) Current financial assets referenced in the above table are recorded in Other current assets. (2) Carrying amount is a reasonable approximation of fair value. Financial liabilities
|  | Contingent consideration liabilities
($ millions) |  | 2019 |  | 2018
Balance as of January 1 |  | (162 | ) |  | (113 | )
Additions |  | (135 | ) |  | — |
Accretion for passage of time |  | (9 | ) |  | (10 | )
Adjustments for change in assumptions |  | 13 |  |  | — |
Payments |  | — |  |  | — |
Balance as of June 30 |  | (293 | ) |  | (123 | )
Disclosure of current and non-current financial debts outstanding | The below table summarizes current and non-current Financial debts outstanding as of June 30, 2019 and December 31, 2018. The below Financial debts are measured at amortized costs.
($ millions) |  | June 30, 2019 |  |  | December 31, 2018 |
Non-current financial debts |  |  |  |
Facility A |  | 498 |  |  | — |
Facility B |  | 792 |  |  | — |
Facility C |  | 396 |  |  | — |
Local facilities (Japan) |  | 65 |  |  | — |
Revolving facility |  | — |  |  | — |
Total non-current financial debts |  | 1,751 |  |  | — |
Current financial debts |  |  |  |
Bridge Facility |  | 1,496 |  |  | — |
Local facilities: |  |  |  |
Japan |  | 86 |  |  | — |
All others |  | 129 |  |  | 32 |
Other short-term financial debts |  | 48 |  |  | 15 |
Derivatives |  | 12 |  |  | — |
Total current financial debts |  | 1,771 |  |  | 47 |
Total financial debts |  | 3,522 |  |  | 47 |

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