XML 136 R77.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
Taxes - Analysis of tax rate (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]      
Applicable tax rate $ 39 $ 82 $ 37
Effect of disallowed expenditures (23) (26) (12)
Effect of share based compensation (1) (2) (4)
Effect of income taxed at reduced rates 2 2 0
Effect of tax credits and allowances 7 13 5
Effect of adjustments to contingent consideration liabilities 11 11 (8)
Effect of option payments (12) (17) (12)
Effect of liquidation of a subsidiary 0 0 (10)
Effect of tax benefits expiring in 2017 0 0 (12)
Effect of tax rate changes (342) (14) 0
Effect of changes in uncertain tax positions 10 (33) (10)
Effect of other items (2) (4) (4)
Effect of prior year items (13) 61 0
Effect of tax rate change on current and deferred tax assets and liabilities from US tax reform 0 0 413
Total income tax (expense)/income $ (324) $ 73 $ 383
Reconciliation of average effective tax rate and applicable tax rate [abstract]      
Applicable tax rate 11.70% 27.30% 29.10%
Effect of disallowed expenditures (6.90%) (8.70%) (9.40%)
Effect of share based compensation (0.30%) (0.70%) (3.10%)
Effect of income taxed at reduced rates 0.60% 0.70% 0.00%
Effect of tax credits and allowances 2.10% 4.30% 3.90%
Effect of adjustments to contingent consideration liabilities 3.30% 3.70% (6.30%)
Effect of option payments (3.60%) (5.70%) (9.40%)
Effect of liquidation of a subsidiary 0.00% 0.00% (7.90%)
Effect of tax benefits expiring in 2017 0.00% 0.00% (9.40%)
Effect of tax rate changes (103.00%) (4.70%) 0.00%
Effect of changes in uncertain tax positions 3.00% (11.00%) (7.90%)
Effect of other items (0.60%) (1.20%) (3.20%)
Effect of prior year items (3.90%) 20.30% 0.00%
Effect of tax rate change on current and deferred tax assets and liabilities from US tax reform 0.00% 0.00% 325.20%
Effective tax rate (97.60%) 24.30% 301.60%
Adjustments for current tax of prior periods $ 13 $ (61)  
Switzerland [member]      
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]      
Effect of tax rate change on current and deferred tax assets and liabilities from US tax reform (304)    
United States [member]      
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]      
Effect of tax rate change on current and deferred tax assets and liabilities from US tax reform $ (31)