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Provisions and other current liabilities (Tables)
 12 Months Ended
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.