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Consolidated statement of changes in equity - USD ($) $ in Millions | Total | Share capital [member] | Other reserves [member] | Former parent net investment [member] | Fair value adjustments on marketable securities [member] | Fair value adjustments on equity securities [member] | Actuarial losses/gain from defined benefit plans [member] | Cumulative currency translation effects [member] | Total value adjustments [member]
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Beginning balance (Previously stated [member]) at Dec. 31, 2017 |  | $ 23,029 | [1] | $ 0 | $ 0 |  | $ 22,942 | [1] | $ 25 | $ 0 | $ (25) |  | $ 87 | $ 87 | [2]
Beginning balance (Impact of change in accounting policies [member]) at Dec. 31, 2017 | [3] | 0 | [1] |  |  |  | 25 | [1] | (25) |  |  |  |  | (25) | [2]
Beginning balance at Dec. 31, 2017 |  | 23,029 | [1] | 0 | 0 |  | 22,967 | [1] | 0 | 0 | (25) |  | 87 | 62 | [2]
Net (loss) | [1] | (227) |  |  |  |  | (227) |  |  |  |  |  |  |  |
Other comprehensive (loss) |  | (73) | [1] |  |  |  |  |  |  | (23) | 8 |  | (58) | (73) | [2]
Total comprehensive (loss) |  | (300) | [1] |  |  |  | (227) | [1] |  | (23) | 8 |  | (58) | (73) | [2]
Movements of financing provided to former parent, net | [1] | (119) |  |  |  |  | (119) |  |  |  |  |  |  |  |
Other transactions with former parent | [1] | 27 |  |  |  |  | 27 |  |  |  |  |  |  |  |
Other movements | [1],[4] | 2 |  |  |  |  | 2 |  |  |  |  |  |  |  |
Total other movements | [1] | (90) |  |  |  |  | (90) |  |  |  |  |  |  |  |
Ending balance at Dec. 31, 2018 |  | 22,639 | [1] | 0 | 0 |  | 22,650 | [1] | 0 | (23) | (17) |  | 29 | (11) | [2]
Net (loss) |  | (656) | [1] |  | (547) |  | (109) | [1] |  |  |  |  |  |  |
Other comprehensive (loss) |  | (61) | [1] |  |  |  |  |  |  | (2) | (55) |  | (4) | (61) | [2]
Total comprehensive (loss) |  | (717) | [1] |  | (547) |  | (109) | [1] |  | (2) | (55) |  | (4) | (61) | [2]
Movements of financing provided to former parent, net | [1] | (2,658) |  |  |  |  | (2,658) |  |  |  |  |  |  |  |
Other transactions with former parent | [1] | (46) |  |  |  |  | (46) |  |  |  |  |  |  |  |
Reclassification of deferred equity-compensation | [1] | (7) |  |  |  |  | (7) |  |  |  |  |  |  |  |
Distribution by former parent of share capital |  | 0 | [1] | 20 | 19,812 |  | (19,832) | [1] |  |  |  |  |  |  |
Equity-based compensation |  | 87 | [1] |  | 87 |  |  |  |  |  |  |  |  |  |
Other movements | [4] | 5 | [1] |  | 3 |  | 2 | [1] |  |  |  |  |  |  |
Total other movements |  | (2,619) | [1] | 20 | 19,902 |  | (22,541) | [1] |  |  |  |  |  |  |
Ending balance at Dec. 31, 2019 |  | 19,303 | [1] | 20 | 19,355 |  | 0 | [1] | 0 | (25) | (72) |  | 25 | (72) | [2]
Net (loss) |  | (531) | [1] |  | (531) |  |  |  |  |  |  |  |  |  |
Other comprehensive (loss) |  | (2) | [1] |  |  |  |  |  |  | (7) | (14) |  | 19 | (2) | [2]
Total comprehensive (loss) |  | (533) | [1] |  | (531) |  |  |  |  | (7) | (14) |  | 19 | (2) | [2]
Equity-based compensation |  | 70 | [1] |  | 70 |  |  |  |  |  |  |  |  |  |
Other movements |  | (18) | [1],[4] |  | 5 | [4] |  |  |  |  | (23) | [4] |  | (23) |
Total other movements |  | 52 | [1] |  | 75 |  |  |  |  |  | (23) |  |  | (23) | [2]
Ending balance at Dec. 31, 2020 |  | $ 18,822 | [1] | $ 20 | $ 18,899 |  | $ 0 | [1] | $ 0 | $ (32) | $ (109) |  | $ 44 | $ (97) | [2]
[1] | For periods prior to the Spin-off "Former parent net investment" and "Equity" were presented as "Retained earnings" and "Invested capital", respectively, and were renamed upon the execution of the Spin-off.
[2] | "Total value adjustments" are presented net of the corresponding tax effects.
[3] | The impact of change in accounting policies includes $25 million relating to IFRS 9 implementation and nil relating to IFRS 15 implementation
[4] | Activity includes hyperinflationary accounting (see Note 3 to the Consolidated Financial Statements) and an adjustment to actuarial (losses) for other post-employment benefit obligation assumption changes directly related to the Spin-off on April 9, 2019 but which was not recorded at that time.

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