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v3.23.1

Provisions and other current liabilities (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure of provisions and other current liabilities [abstract] |
Provisions and other current liabilities |
(USD millions) |  | 2022 |  | 2021 |
Taxes other than income taxes |  | 836 |  | 619 |
Restructuring provisions |  | 1 131 |  | 345 |
Accrued expenses for goods and services received but not invoiced |  | 1 059 |  | 1 089 |
Accruals for royalties |  | 767 |  | 752 |
Accrued interests on financial debt |  | 116 |  | 127 |
Provisions for deductions from revenue |  | 6 732 |  | 6 481 |
Accruals for compensation and benefits, including social security |  | 2 321 |  | 2 260 |
Environmental remediation provisions |  | 53 |  | 49 |
Deferred income |  | 123 |  | 123 |
Provisions for product liabilities, governmental investigations and other legal matters 1 |  | 548 |  | 56 |
Accrued share-based payments |  | 235 |  | 253 |
Contingent consideration 2 |  | 131 |  | 119 |
Commitment for repurchase of own shares 3 |  |  |  | 2 809 |
Other payables |  | 743 |  | 588 |
Total provisions and other current liabilities |  | 14 795 |  | 15 670 |
1 Note 20 provides additional disclosures related to legal provisions.
2 Note 29 provides additional disclosures related to contingent consideration.
3 Note 18.3 provides additional disclosures related to commitment for repurchase of own shares.
Provisions for reduction of revenue |
(USD millions) |  | 2022 |  | 2021 |  | 2020 |
January 1 |  | 6 481 |  | 6 256 |  | 5 595 |
Effect of currency translation, business combinations |  | -210 |  | -218 |  | 234 |
Payments/utilizations |  | -22 261 |  | -19 838 |  | -19 294 |
Adjustments of prior years charged to income statement |  | -322 |  | -245 |  | -151 |
Current year income statement charge |  | 23 072 |  | 20 413 |  | 19 773 |
Change in provisions offset against gross trade receivables |  | -28 |  | 113 |  | 99 |
December 31 |  | 6 732 |  | 6 481 |  | 6 256 |
The provisions for deductions from revenue include specific healthcare plans and program rebates as well as non-healthcare plans and program-related rebates, returns and other deductions. The provisions for deductions from revenue are adjusted to reflect experience and to reflect actual amounts as rebates, refunds, discounts and returns are processed. The provision represents estimates of the related obligations, requiring the use of judgment when estimating the effect of these deductions from revenue.
Restructuring provisions movements |
(USD millions) |  | 2022 |  | 2021 |  | 2020 |
January 1 |  | 345 |  | 459 |  | 438 |
Additions |  | 1 368 |  | 328 |  | 354 |
Cash payments |  | -468 |  | -344 |  | -268 |
Releases |  | -42 |  | -54 |  | -87 |
Transfers |  | -53 |  | -27 |  |  |
Currency translation effects |  | -19 |  | -17 |  | 22 |
December 31 |  | 1 131 |  | 345 |  | 459 |

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