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Provisions and other current liabilities (Tables) | 12 Months Ended
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Dec. 31, 2020
Disclosure of provisions and other current liabilities [abstract] |
Provisions and other current liabilities |
(USD millions) |  | 2020 |  | 2019 |
Taxes other than income taxes |  | 749 |  | 471 |
Restructuring provisions |  | 459 |  | 438 |
Accrued expenses for goods and services received but not invoiced |  | 1 167 |  | 1 046 |
Accruals for royalties |  | 732 |  | 653 |
Accrued interests on financial debt |  | 133 |  | 98 |
Provisions for deductions from revenue |  | 6 256 |  | 5 595 |
Accruals for compensation and benefits, including social security |  | 2 286 |  | 2 464 |
Environmental remediation liabilities |  | 167 |  | 122 |
Deferred income |  | 56 |  | 114 |
Provisions for product liabilities, governmental investigations and other legal matters 1 |  | 306 |  | 1 169 |
Accrued share-based payments |  | 269 |  | 326 |
Contingent considerations 2 |  | 62 |  | 78 |
Commitment for repurchase of own shares 3 |  | 1 769 |  |  |
Other payables |  | 716 |  | 764 |
Total provisions and other current liabilities |  | 15 127 |  | 13 338 |
1 Note 20 provides additional disclosures related to legal provisions.
2 Note 29 provides additional disclosures related to contingent considerations.
3 Note 18 provides additional disclosures related to commitment for repurchase of own shares.
Provisions for reduction of revenue |
|  |  |  |  |  |  |  |  |  | Income statement charge2 |  |  |  |  |
(USD millions) |  | Revenue deductions provisions at January 1 |  | Revenue deductions provisions related to discontinued operations1 |  | Effect of currency translation and business combinations |  | Payments/ utilizations |  | Adjustments of prior years |  | Current year |  | Change in provisions offset against gross trade receivables |  | Revenue deductions provisions at December 31 |
2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US-specific healthcare plans and program rebates |  | 1 981 |  |  |  |  |  | – 5 560 |  | – 107 |  | 5 739 |  |  |  | 2 053 |
Non-US-specific healthcare plans and program rebates |  | 1 769 |  |  |  | 167 |  | – 2 597 |  | 7 |  | 2 940 |  | – 14 |  | 2 272 |
Non-healthcare plans and program-related rebates, returns and other deductions |  | 1 845 |  |  |  | 67 |  | – 11 137 |  | – 51 |  | 11 094 |  | 113 |  | 1 931 |
Total 2020 |  | 5 595 |  |  |  | 234 |  | – 19 294 |  | – 151 |  | 19 773 |  | 99 |  | 6 256 |
2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US-specific healthcare plans and program rebates |  | 1 883 |  | 0 |  |  |  | – 5 183 |  | – 193 |  | 5 474 |  |  |  | 1 981 |
Non-US-specific healthcare plans and program rebates |  | 1 625 |  | – 28 |  | – 19 |  | – 2 467 |  | – 2 |  | 2 659 |  | 1 |  | 1 769 |
Non-healthcare plans and program-related rebates, returns and other deductions |  | 1 754 |  | – 166 |  | 9 |  | – 11 698 |  | – 25 |  | 11 868 |  | 103 |  | 1 845 |
Total 2019 |  | 5 262 |  | – 194 |  | – 10 |  | – 19 348 |  | – 220 |  | 20 001 |  | 104 |  | 5 595 |
2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US-specific healthcare plans and program rebates |  | 1 590 |  |  |  |  |  | – 4 158 |  | – 90 |  | 4 541 |  |  |  | 1 883 |
Non-US-specific healthcare plans and program rebates |  | 1 356 |  |  |  | – 78 |  | – 2 182 |  | 83 |  | 2 555 |  | – 109 |  | 1 625 |
Non-healthcare plans and program-related rebates, returns and other deductions |  | 1 726 |  |  |  | – 51 |  | – 12 227 |  | – 91 |  | 11 956 |  | 441 |  | 1 754 |
Total 2018 |  | 4 672 |  |  |  | – 129 |  | – 18 567 |  | – 98 |  | 19 052 |  | 332 |  | 5 262 |
1 Notes 1, 2 and 30 provide information related to discontinued operations.
2 Charges to the consolidated income statement from continuing operations were USD 18 248 million in 2018.
Restructuring provisions movements |
(USD millions) |  | 2020 |  | 2019 |  | 2018 |
January 1 |  | 438 |  | 507 |  | 153 |
Provisions related to discontinued operations 1 |  |  |  | – 8 |  |  |
Additions 2 |  | 354 |  | 492 |  | 534 |
Cash payments |  | – 268 |  | – 479 |  | – 145 |
Releases 3 |  | – 87 |  | – 72 |  | – 33 |
Currency translation effects |  | 22 |  | – 2 |  | – 2 |
December 31 |  | 459 |  | 438 |  | 507 |
1 Notes 1, 2 and 30 provide information related to discontinued operations.
2 Additions to provisions charged to the consolidated income statement from continuing operations were USD 521 million in 2018.
3 Reversal of provisions credited to the consolidated income statement from continuing operations were USD 31 million in 2018.

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