XML 77 R55.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
Provisions and other current liabilities (Tables)
 12 Months Ended
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