Acquisitions (Tables)

3 Months Ended

Mar. 31, 2026

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

Business Combination, Recognized Asset Acquired and Liability Assumed

The provisional amounts for assets acquired, liabilities assumed, and consideration related to the acquisitions as of March 31, 2026, including measurement period adjustments to provisional fair values in respect of acquisitions completed in previous periods, were:

in $ millions	Total (i)
Identifiable assets acquired and liabilities assumed
Assets
Cash and cash equivalents	9
Accounts receivable, net	(8)
Inventories	11
Other current assets	4
Property, plant and equipment, net	88
Intangible assets, net	2
Operating lease right-of-use assets, net	(1)
Total assets	105
Liabilities
Accounts payable	(9)
Accrued expenses	(6)
Operating lease liabilities	(1)
Long-term debt	1
Deferred income tax liabilities	(10)
Other liabilities	37
Total liabilities	12
Total identifiable net assets at fair value	93
Goodwill	43
Total consideration	136
Consideration satisfied by:
Cash payments	135
Deferred consideration (stated at net present cost)	1
Total consideration	136
Acquisitions of businesses, net of cash acquired
Cash consideration	135
Less: cash and cash equivalents acquired	(9)
Total outflow in the Condensed Consolidated Statements of Cash Flows	126

(i)    Acquisitions are aggregated on the basis of individual immateriality. The acquisition balance sheet presented in this note reflects the identifiable net assets acquired in respect of acquisitions completed in the three months ended March 31, 2026, together with measurement period adjustments to provisional fair values in respect of acquisitions completed during previous periods; none of which were material or non-routine substantial.