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v3.19.3.a.u2

Provisions and other current liabilities (Tables) | 12 Months Ended
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Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract] |
Disclosure of provisions and other current liabilities | The following table provides details related to Provisions and other current liabilities as of December 31, 2019 and 2018:
($ millions) | 2019 |  | 2018 |
Taxes other than income taxes | 81 |  | 57 |
Restructuring provisions | 28 |  | 8 |
Accrued expenses for goods and services received but not invoiced | 79 |  | 71 |
Accruals for royalties | 10 |  | 6 |
Accruals for deductions from revenue | 212 |  | 194 |
Accruals for compensation and benefits including social security | 382 |  | 363 |
Deferred income | 97 |  | 94 |
Provisions for product liabilities, governmental investigations and other legal matters(1) | — |  | 42 |
Accrued share-based payments | 10 |  | 6 |
Accrued interest on financial debts | 19 |  | — |
Contingent considerations(2) | 35 |  | 19 |
Other payables | 85 |  | 20 |
Total provisions and other current liabilities | 1,038 |  | 880 |
(1) | Note 19 to these Consolidated Financial Statements provides additional disclosures related to legal provisions.
(2) Note 18 to these Consolidated Financial Statements provides additional disclosures related to contingent consideration.
Disclosure of movement of accruals for deductions from revenue | The following table shows the movement of the accruals for deductions from revenue:
($ millions) | 2019 |  | 2018 |  |  | 2017 |
January 1 | 194 |  | 213 |  |  | 182 |
Additions | 662 |  | 603 |  |  | 619 |
Payments/utilizations | (646 | ) | (613 | ) |  | (601 | )
Changes in offset against gross trade receivables | 1 |  | 2 |  |  | 7 |
Currency translation effects | 1 |  | (11 | ) |  | 6 |
December 31 | 212 |  | 194 |  |  | 213 |
Disclosure of movement of restructuring provisions | The following table shows the movement of the restructuring provisions:
($ millions) | 2019 |  | 2018 |  |  | 2017 |
January 1 | 8 |  | 3 |  |  | 13 |
Additions | 32 |  | 13 |  |  | — |
Cash payments | (10 | ) | (7 | ) |  | (6 | )
Releases | (2 | ) | (2 | ) |  | (4 | )
Currency translation effects | — |  | 1 |  |  | — |
December 31 | 28 |  | 8 |  |  | 3 |

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- Definition The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2019-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2019-en-r&anchor=para_118&doctype=Standard -URIDate 2019-03-27 + Details
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