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v3.23.1

Income taxes (Details 2) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Statement [line items] |  |  |
Applicable tax rate | 16.80% | 14.80% | 13.60%
Effect of disallowed expenditures | 2.60% | 1.00% | 4.60%
Effect of utilization of tax losses brought forward from prior periods | 0.00% | 0.00% | (0.30%)
Effect of income taxed at reduced rates | (0.30%) | (0.10%) | (0.30%)
Tax rate effect of revenues exempt from taxation | (0.10%) | (7.50%) | (0.70%)
Effect of tax credits and allowances | (3.80%) | (1.40%) | (2.30%)
Effect of release of contingent consideration liability | (0.50%) | (0.10%) | (0.20%)
Effect of tax rate change on current and deferred tax assets and liabilities | (0.10%) | 0.00% | 0.30%
Effect of derecognition and reversals of derecognition of deferred tax assets | 1.20% | 0.00% | 0.20%
Effect of write down and reversal of write down of investments in subsidiaries | 0.00% | 0.00% | (0.80%)
Effect of prior year items | (0.40%) | 0.10% | 2.30%
Effective income tax rate reconciliation change in uncertain tax positions | 1.40% | 1.30% | 2.00%
Effect of other items | 0.10% | 0.00% | (0.10%)
Effective tax rate | 16.90% | 8.10% | 18.30%
Effect of income not subject to tax on divestment gain |  | (7.30%) |
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense | $ 1 | $ 5 | $ 29

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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 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 80 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_80_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 + Details
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