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v3.19.3.a.u2

Post-employment benefits for associates - Summary of funded and unfunded DBO and net liability (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018
Pension plans [member] |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) - January 1 | $ 242 | $ 232
Current service cost | 22 | 28
Interest cost (income) | 5 | 6
Past service costs and settlements | 2 | 1
Administrative expenses | 1 | 1
Currency translation effects | (6) | (6)
Employer contributions | 21 | 19
Effect of acquisitions, divestments or transfers | (5) | 2
Net defined benefit liability (asset) - December 31 | 278 | 242
Funded status | (272) | (238)
Limitation on recognition of fund surplus at January 1 | (4) | (6)
Change in limitation on recognition of fund surplus (including exchange rate differences) | (2) | 2
Limitation on recognition of fund surplus at December 31 | (6) | (4)
Pension plans [member] | Benefit obligation [member] |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) - January 1 | 662 | 671
Current service cost | 22 | 28
Interest cost (income) | 13 | 15
Past service costs and settlements | 2 | 0
Administrative expenses | 1 | 1
Remeasurement losses/(gains) arising from changes in financial assumptions | 71 | (17)
Remeasurement losses/(gains) arising from changes in demographic assumptions | 6 | 1
Experience-related remeasurement (gains)/losses | (5) | 2
Currency translation effects | 1 | (15)
Benefit payments | 15 | 29
Contributions of associates | (5) | (4)
Effect of acquisitions, divestments or transfers | (40) | 1
Net defined benefit liability (asset) - December 31 | 723 | 662
Pension plans [member] | Plan assets [member] |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) - January 1 | (424) | (445)
Interest cost (income) | (8) | (9)
Return on plan assets excluding interest income | 36 | (13)
Currency translation effects | (7) | 9
Benefit payments | (15) | (29)
Employer contributions | 21 | 19
Contributions of associates | 5 | 4
Settlements | 0 | (1)
Effect of acquisitions, divestments or transfers | 35 | 1
Net defined benefit liability (asset) - December 31 | (451) | (424)
Other post-employment benefit plans [member] |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) - January 1 | 345 | 317
Current service cost | 8 | 11
Interest cost (income) | 14 | 11
Past service costs and settlements | 0 | 0
Administrative expenses | 0 | 0
Currency translation effects | 0 | 0
Employer contributions | (28) | (11)
Effect of acquisitions, divestments or transfers | 0 | 0
Net defined benefit liability (asset) - December 31 | 423 | 345
Funded status | (423) | (345)
Change in limitation on recognition of fund surplus (including exchange rate differences) | 0 | 0
Other post-employment benefit plans [member] | Benefit obligation [member] |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) - January 1 | 385 | 382
Current service cost | 8 | 11
Interest cost (income) | 15 | 13
Past service costs and settlements | 0 | 0
Administrative expenses | 0 | 0
Remeasurement losses/(gains) arising from changes in financial assumptions | 52 | (3)
Remeasurement losses/(gains) arising from changes in demographic assumptions | (1) | 6
Experience-related remeasurement (gains)/losses | (20) | (11)
Currency translation effects | 0 | 0
Benefit payments | 16 | 13
Contributions of associates | 0 | 0
Effect of acquisitions, divestments or transfers | 0 | 0
Net defined benefit liability (asset) - December 31 | 423 | 385
Other post-employment benefit plans [member] | Plan assets [member] |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) - January 1 | (40) | (65)
Interest cost (income) | (1) | (2)
Return on plan assets excluding interest income | 3 | (3)
Currency translation effects | 0 | 0
Benefit payments | (16) | (13)
Employer contributions | (28) | (11)
Contributions of associates | 0 | 0
Settlements | 0 | 0
Effect of acquisitions, divestments or transfers | 0 | 0
Net defined benefit liability (asset) - December 31 | $ 0 | $ (40)

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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_c_ii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph c -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_c_iii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_f&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_a&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_h&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_e&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Interest expense (income), net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_c_i&doctype=Standard -URIDate 2019-03-27 + Details
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