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v3.19.3.a.u2

Deferred tax assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Taxes [Abstract] |
Disclosure of temporary difference, unused tax losses and unused tax credits |
($ millions) | Property, plant & equipment |  |  | Intangible assets |  |  | Pensions and other benefit obligations of associates |  |  | Inventories |  |  | Tax loss carry- forwards |  |  | Other assets, provision and accruals |  |  | Total |
Gross deferred tax assets at December 31, 2018 | 12 |  |  |  |  |  | 125 |  |  | 262 |  |  | 39 |  |  | 235 |  |  | 673 |
Gross deferred tax liabilities at December 31, 2018 | (94 | ) |  | (1,403 | ) |  | (2 | ) |  | (14 | ) |  |  |  |  | (18 | ) |  | (1,531 | )
Net deferred tax balance at December 31, 2018 | (82 | ) |  | (1,403 | ) |  | 123 |  |  | 248 |  |  | 39 |  |  | 217 |  |  | (858 | )
At December 31, 2018 | (82 | ) |  | (1,403 | ) |  | 123 |  |  | 248 |  |  | 39 |  |  | 217 |  |  | (858 | )
(Charged)/credited to income | (71 | ) |  | (194 | ) |  | 18 |  |  | 111 |  |  | 50 |  |  | (36 | ) |  | (122 | )
Credited to equity |  |  |  |  |  |  |  |  |  |  | 25 |  |  | 25 |
Credited to other comprehensive income |  |  |  |  | 11 |  |  |  |  |  |  | 5 |  |  | 16 |
Impact of business combinations |  |  | (121 | ) |  |  |  |  |  | 28 |  |  |  |  | (93 | )
Other movements | (6 | ) |  | 11 |  |  | (11 | ) |  | (11 | ) |  | (7 | ) |  | 24 |  |  | — |
Net deferred tax balance at December 31, 2019 | (159 | ) |  | (1,707 | ) |  | 141 |  |  | 348 |  |  | 110 |  |  | 235 |  |  | (1,032 | )
Gross deferred tax assets at December 31, 2019 | 13 |  |  | 6 |  |  | 151 |  |  | 371 |  |  | 110 |  |  | 281 |  |  | 932 |
Gross deferred tax liabilities at December 31, 2019 | (172 | ) |  | (1,713 | ) |  | (10 | ) |  | (23 | ) |  | — |  |  | (46 | ) |  | (1,964 | )
Net deferred tax balance at December 31, 2019 | (159 | ) |  | (1,707 | ) |  | 141 |  |  | 348 |  |  | 110 |  |  | 235 |  |  | (1,032 | )
($ millions) | Property, plant & equipment |  |  | Intangible assets |  |  | Pensions and other benefit obligations of associates |  |  | Inventories |  |  | Tax loss carry- forwards |  |  | Other assets, provisions and accruals |  |  | Total |
Gross deferred tax assets at January 1, 2018 | 10 |  |  |  |  | 121 |  |  | 169 |  |  | 18 |  |  | 232 |  |  | 550 |
Gross deferred tax liabilities at January 1, 2018 | (69 | ) |  | (1,531 | ) |  | (7 | ) |  | (32 | ) |  |  |  | (25 | ) |  | (1,664 | )
Net deferred tax balance at January 1, 2018 | (59 | ) |  | (1,531 | ) |  | 114 |  |  | 137 |  |  | 18 |  |  | 207 |  |  | (1,114 | )
At January 1, 2018 | (59 | ) |  | (1,531 | ) |  | 114 |  |  | 137 |  |  | 18 |  |  | 207 |  |  | (1,114 | )
Credited/(charged) to income | (23 | ) |  | 212 |  |  | 13 |  |  | 82 |  |  | 9 |  |  | 14 |  |  | 307 |
Charged to equity |  |  |  |  |  |  |  |  |  |  | (2 | ) |  | (2 | )
Charged to other comprehensive income |  |  |  |  | (2 | ) |  |  |  |  |  |  |  | (2 | )
Impact of business combinations |  |  | (78 | ) |  |  |  |  |  | 12 |  |  |  |  | (66 | )
Other movements |  |  | (6 | ) |  | (2 | ) |  | 29 |  |  |  |  | (2 | ) |  | 19 |
Net deferred tax balance at December 31, 2018 | (82 | ) |  | (1,403 | ) |  | 123 |  |  | 248 |  |  | 39 |  |  | 217 |  |  | (858 | )
Gross deferred tax assets at December 31, 2018 | 12 |  |  |  |  | 125 |  |  | 262 |  |  | 39 |  |  | 235 |  |  | 673 |
Gross deferred tax liabilities at December 31, 2018 | (94 | ) |  | (1,403 | ) |  | (2 | ) |  | (14 | ) |  |  |  |  | (18 | ) |  | (1,531 | )
Net deferred tax balance at December 31, 2018 | (82 | ) |  | (1,403 | ) |  | 123 |  |  | 248 |  |  | 39 |  |  | 217 |  |  | (858 | )
Disclosure of components in deferred taxes | The below table presents the Net deferred tax balance as of December 31, 2019 after offsetting $578 million of deferred tax assets and liabilities within the same tax jurisdiction.
($ millions) | At December 31, 2019 |
Deferred tax assets | 354 |
Deferred tax liabilities | (1,386 | )
Net deferred tax balance | (1,032 | )
The below table presents the Net deferred tax balance as of December 31, 2018 after offsetting $3 million of deferred tax assets and liabilities within the same tax jurisdiction.
($ millions) | At December 31, 2018 |
Deferred tax assets | 670 |
Deferred tax liabilities | (1,528 | )
Net deferred tax balance | (858 | )
Disclosure of impact of deferred taxes on current taxes payable | The below table presents deferred tax assets and deferred tax liabilities expected to have an impact on current taxes payable after more than twelve months.
($ billions) | At December 31, 2019 |  |  | At December 31, 2018 |
Deferred tax assets | 0.6 |  |  | 0.3 |
Deferred tax liabilities | 1.8 |  |  | 1.5 |

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