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Deferred tax assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2020
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, 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) |
At December 31, 2019 | (159) |  |  | (1,707) |  |  | 141 |  |  | 348 |  |  | 110 |  |  | 235 |  |  | (1,032) |
(Charged)/credited to income | (32) |  |  | 193 |  |  | (33) |  |  | 10 |  |  | 59 |  |  | 26 |  |  | 223 |
Credited/(charged) to equity | — |  |  | — |  |  | 7 |  |  | — |  |  | 5 |  |  | (16) |  |  | (4) |
Credited to other comprehensive income | — |  |  | — |  |  | 13 |  |  | — |  |  | — |  |  | 3 |  |  | 16 |
Net deferred tax balance at December 31, 2020 | (191) |  |  | (1,514) |  |  | 128 |  |  | 358 |  |  | 174 |  |  | 248 |  |  | (797) |
Gross deferred tax assets at December 31, 2020 | 24 |  |  | 5 |  |  | 128 |  |  | 381 |  |  | 174 |  |  | 314 |  |  | 1,026 |
Gross deferred tax liabilities at December 31, 2020 | (215) |  |  | (1,519) |  |  | — |  |  | (23) |  |  | — |  |  | (66) |  |  | (1,823) |
Net deferred tax balance at December 31, 2020 | (191) |  |  | (1,514) |  |  | 128 |  |  | 358 |  |  | 174 |  |  | 248 |  |  | (797) |
($ 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) |
Disclosure of components in deferred taxes | The below table presents the Net deferred tax balance as of December 31, 2020 after offsetting $627 million of deferred tax assets and liabilities within the same tax jurisdiction.
($ millions) | At December 31, 2020 |  |
Deferred tax assets | 399 |  |  |
Deferred tax liabilities | (1,196) |  |  |
Net deferred tax balance | (797) |  |  |
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) |  |  |
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, 2020 |  | At December 31, 2019 |  |
Deferred tax assets | 0.6 |  |  | 0.6 |  |  |
Deferred tax liabilities | 1.8 |  |  | 1.8 |  |  |

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