XML 159 R27.htm IDEA: XBRL DOCUMENT v3.8.0.1
Provisions
 12 Months Ended
Dec. 31, 2017
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]  
Provisions
Provisions
 
 
 
 
 
 
$ million

 
 
Decommissioning

Environmental

Litigation and claims

Other

Total

At 1 January 2017
 
16,442

1,584

3,162

3,236

24,424

Exchange adjustments
 
326

12

4

162

504

Acquisitions
 
—

2

—

—

2

Increase (decrease) in existing provisions
 
(228
)
249

2,907

786

3,714

Write-back of unused provisions
 
—

(94
)
(26
)
(369
)
(489
)
Unwinding of discount
 
121

8

8

13

150

Change in discount rate
 
(106
)
—

(13
)
(14
)
(133
)
Utilization
 
(21
)
(231
)
(1,916
)
(739
)
(2,907
)
Reclassified to other payables
 
(239
)
—

(792
)
(73
)
(1,104
)
Deletions
 
(195
)
(14
)
—

(8
)
(217
)
At 31 December 2017
 
16,100

1,516

3,334

2,994

23,944

Of which – current
 
378

269

1,738

939

3,324

– non-current
 
15,722

1,247

1,596

2,055

20,620

Of which – Gulf of Mexico oil spilla
 
—

—

2,580

—

2,580

a 
Further information on the financial impacts of the Gulf of Mexico oil spill is provided in Note 2.
The decommissioning provision comprises the future cost of decommissioning oil and natural gas wells, facilities and related pipelines. The environmental provision includes provisions for costs related to the control, abatement, clean-up or elimination of environmental pollution relating to soil, groundwater, surface water and sediment contamination. The litigation and claims category includes provisions for matters related to, for example, commercial disputes, product liability, and allegations of exposures of third parties to toxic substances. Included within the other category at 31 December 2017 are provisions for deferred employee compensation of $391 million (2016 $422 million).
For information on significant estimates and judgements made in relation to provisions, including those for the Gulf of Mexico oil spill, see Provisions and contingencies within Note 1.