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Provisions and other current liabilities (Tables)

12 Months Ended

Dec. 31, 2022

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, 2022 and 2021:

($ millions)			Note			2022			2021
Accruals for compensation and benefits including social security						465			489
Accruals for deductions from revenue						386			264
Deferred income						89			108
Taxes other than income taxes						98			93
Restructuring provisions						64			17
Accrued expenses for goods and services received but not invoiced						95			76
Accruals for royalties						12			10
Provisions for litigation and other legal matters			18			206			53
Accrued equity-based payments						12			14
Accrued interest on financial debts						31			19
Other payables						66			58
Total provisions and other current liabilities						1,524			1,201

Disclosure of movement of accruals for deductions from revenue

The following table shows the movement of accruals for deductions from revenue:

($ millions)			2022						2021						2020
January 1			264						217						212
Additions			878						677						540
Impact of business combination			86						—						—
Payments/utilizations			(829)						(619)						(537)
Changes in offset against gross trade receivables			(3)						(5)						(2)
Currency translation effects			(10)						(6)						4
December 31			386						264						217

Disclosure of movement of restructuring provisions

The following table shows the movement of restructuring provisions:

($ millions)			2022			2021						2020
January 1			17			10						28
Additions			72			21						22
Cash payments			(24)			(14)						(40)
Releases			(1)			—						—
December 31			64			17						10

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The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2022-03-24
-Paragraph 118
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_118&doctype=Standard
-URIDate 2022-03-24

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