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Provisions and other current liabilities (Tables) | 12 Months Ended
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Dec. 31, 2020
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, 2020 and 2019:
($ millions) | Note | 2020 | 2019 |  |
Taxes other than income taxes |  | 110 |  | 81 |  |  |
Restructuring provisions |  | 10 |  | 28 |  |  |
Accrued expenses for goods and services received but not invoiced |  | 61 |  | 79 |  |  |
Accruals for royalties |  | 11 |  | 10 |  |  |
Accruals for deductions from revenue |  | 217 |  | 212 |  |  |
Accruals for compensation and benefits including social security |  | 352 |  | 382 |  |  |
Deferred income |  | 110 |  | 97 |  |  |
Provisions for litigation and other legal matters | 19 | — |  | — |  |  |
Accrued share-based payments |  | 9 |  | 10 |  |  |
Accrued interest on financial debts |  | 19 |  | 19 |  |  |
Contingent consideration | 18 | 15 |  | 35 |  |  |
Other payables |  | 80 |  | 85 |  |  |
Total provisions and other current liabilities |  | 994 |  | 1,038 |  |  |
Disclosure of movement of accruals for deductions from revenue | The following table shows the movement of accruals for deductions from revenue:
($ millions) | 2020 | 2019 |  | 2018 |  |
January 1 | 212 |  | 194 |  |  | 213 |  |  |
Additions | 540 |  | 662 |  |  | 603 |  |  |
Payments/utilizations | (537) |  | (646) |  |  | (613) |  |  |
Changes in offset against gross trade receivables | (2) |  | 1 |  |  | 2 |  |  |
Currency translation effects | 4 |  | 1 |  |  | (11) |  |  |
December 31 | 217 |  | 212 |  |  | 194 |  |  |
Disclosure of movement of restructuring provisions | The following table shows the movement of restructuring provisions:
($ millions) | 2020 | 2019 |  | 2018 |  |
January 1 | 28 |  | 8 |  |  | 3 |  |  |
Additions | 22 |  | 32 |  |  | 13 |  |  |
Cash payments | (40) |  | (10) |  |  | (7) |  |  |
Releases | — |  | (2) |  |  | (2) |  |  |
Currency translation effects | — |  | — |  |  | 1 |  |  |
December 31 | 10 |  | 28 |  |  | 8 |  |  |

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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 2020-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2020-en-r&anchor=para_118&doctype=Standard -URIDate 2020-01-01 + Details
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