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v3.23.1

Deferred tax assets and liabilities (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Statement [line items] |  |  |
Gross deferred tax assets | $ 8,051 | $ 7,832 | $ 8,344
Deferred tax assets | 3,739 | 3,743 |
Gross deferred tax liabilities | (6,998) | (7,159) | (7,552)
Deferred tax liabilities | (2,686) | (3,070) |
Net deferred tax balance | 1,053 | 673 | 792
Movement in deferred tax balance [roll forward] |  |  |
Net deferred tax balance at beginning of period | 673 | 792 |
Credited/(charged) to income | 655 | 309 |
Charged to equity | 1 | (35) |
Credited/(charged) to other comprehensive income | (43) | (317) |
Impact of business combinations | (244) | (46) |
Other movements | 11 | (30) |
Net deferred tax balance at end of period | 1,053 | 673 | 792
Offsetting of deferred tax assets and liabilities within the same tax jurisdiction | 4,312 | 4,089 |
Deferred tax assets | 3,739 | 3,743 |
Deferred tax liabilities | (2,686) | (3,070) |
Property, plant and equipment [member] |  |  |
Statement [line items] |  |  |
Gross deferred tax assets | 158 | 125 | 189
Gross deferred tax liabilities | (343) | (381) | (430)
Net deferred tax balance | (185) | (256) | (241)
Movement in deferred tax balance [roll forward] |  |  |
Net deferred tax balance at beginning of period | (256) | (241) |
Credited/(charged) to income | 69 | (27) |
Credited/(charged) to other comprehensive income | (2) |  |
Other movements | 4 | 12 |
Net deferred tax balance at end of period | (185) | (256) | (241)
Intangible assets [member] |  |  |
Statement [line items] |  |  |
Gross deferred tax assets | 1,726 | 1,307 | 1,351
Gross deferred tax liabilities | (4,785) | (4,704) | (5,269)
Net deferred tax balance | (3,059) | (3,397) | (3,918)
Movement in deferred tax balance [roll forward] |  |  |
Net deferred tax balance at beginning of period | (3,397) | (3,918) |
Credited/(charged) to income | 628 | 567 |
Impact of business combinations | (300) | (58) |
Other movements | 10 | 12 |
Net deferred tax balance at end of period | (3,059) | (3,397) | (3,918)
Pensions and other benefit obligations of associates [member] |  |  |
Statement [line items] |  |  |
Gross deferred tax assets | 739 | 1,026 | 1,137
Gross deferred tax liabilities | (420) | (591) | (340)
Net deferred tax balance | 319 | 435 | 797
Movement in deferred tax balance [roll forward] |  |  |
Net deferred tax balance at beginning of period | 435 | 797 |
Credited/(charged) to income | (5) | (22) |
Credited/(charged) to other comprehensive income | (104) | (323) |
Other movements | (7) | (17) |
Net deferred tax balance at end of period | 319 | 435 | 797
Inventories [member] |  |  |
Statement [line items] |  |  |
Gross deferred tax assets | 2,214 | 2,273 | 2,502
Gross deferred tax liabilities | (138) | (148) | (159)
Net deferred tax balance | 2,076 | 2,125 | 2,343
Movement in deferred tax balance [roll forward] |  |  |
Net deferred tax balance at beginning of period | 2,125 | 2,343 |
Credited/(charged) to income | (43) | (215) |
Other movements | (6) | (3) |
Net deferred tax balance at end of period | 2,076 | 2,125 | 2,343
Tax loss carryforwards [member] |  |  |
Statement [line items] |  |  |
Gross deferred tax assets | 425 | 374 | 507
Gross deferred tax liabilities |  |  | (10)
Net deferred tax balance | 425 | 374 | 497
Movement in deferred tax balance [roll forward] |  |  |
Net deferred tax balance at beginning of period | 374 | 497 |
Credited/(charged) to income | 5 | (121) |
Impact of business combinations | 55 | 12 |
Other movements | (9) | (14) |
Net deferred tax balance at end of period | 425 | 374 | 497
Other assets, provisions and accruals [member] |  |  |
Statement [line items] |  |  |
Gross deferred tax assets | 2,789 | 2,727 | 2,658
Gross deferred tax liabilities | (1,312) | (1,335) | (1,344)
Net deferred tax balance | 1,477 | 1,392 | 1,314
Movement in deferred tax balance [roll forward] |  |  |
Net deferred tax balance at beginning of period | 1,392 | 1,314 |
Credited/(charged) to income | 1 | 127 |
Charged to equity | 1 | (35) |
Credited/(charged) to other comprehensive income | 63 | 6 |
Impact of business combinations | 1 |  |
Other movements | 19 | (20) |
Net deferred tax balance at end of period | $ 1,477 | $ 1,392 | $ 1,314

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