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v3.20.4

Taxes (Details 3) - Continuing operations [member] - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Statement [line items] |  |  |
Applicable tax rate | 13.60% | 11.70% | 14.30%
Effect of disallowed expenditures | 4.60% | 4.80% | 1.70%
Effect of utilization of tax losses brought forward from prior periods | (0.30%) | (0.10%) | (0.10%)
Effect of income taxed at reduced rates | (0.30%) | (0.70%) | (0.40%)
Tax rate effect of revenues exempt from taxation | (0.70%) | 0.00% | (3.70%)
Effect of tax credits and allowances | (2.30%) | (2.30%) | (2.30%)
Effect of release of contingent consideration liability | (0.20%) | (0.50%) | (0.20%)
Effect of tax rate change on current and deferred tax assets and liabilities | 0.30% | (1.40%) | (0.10%)
Effect of write-off of deferred tax assets | 0.20% | 4.00% | 0.20%
Effect of write down and reversal of write down of investments in subsidiaries | (0.80%) | (0.60%) | 0.00%
Effect of prior year items | 2.30% | 2.20% | (0.50%)
Effect of other items | 1.90% | 3.00% | 0.30%
Effective tax rate | 18.30% | 20.10% | 9.20%
Effective income tax rate reconciliation other adjustments | (0.10%) | 0.40% |
Effective income tax rate reconciliation change in enacted tax rate | 2.00% | 2.60% |
Effect of income not subject to tax on divestment gain |  |  | (3.70%)
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense | $ 29 | $ 11 | $ 19

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- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 80 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_80_e&doctype=Standard -URIDate 2019-03-27 + Details
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