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  "fact-463": {
   "value": "Through our focus on low-emission ammonia production, we aim to enable the hydrogen economy, driving a green transition of shipping, fertilizer production and other energy intensive industries. Founded in 1905 to solve the emerging famine in Europe, Yara has established a unique position as the industry\u2019s only global crop nutrition company. We operate an inte- grated business model with around 18,000 employees and operations in over 60 countries, with a proven track record of strong returns. In 2023, Yara reported revenues of USD 15.5 billion. Understanding ammonia and GHG emissions Ammonia is the key intermediate for all nitrogen fertilizer. It is produced by combining nitro- gen from the air with hydrogen, most commonly from natural gas. This process creates GHG emissions through both chemical reactions and combustion of fuel for energy. Emissions from ammonia production can, however, be eliminated by producing the",
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   "value": "<div class=\"t m0 h7 ff3 fs4 fc4 sc0 ls2e ws0 gs8f\">Corporate governance<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h15 ff5 fs2 fc8 sc0 ls9 ws0 gs95\">Yara publishes quarterly financial results according </div><div class=\"t m0 h15 ff5 fs2 fc8 sc0 ls9 ws0 gs96\">to its financial calendar, which is published annually </div><div class=\"t m0 h15 ff5 fs2 fc8 sc0 ls9 ws0 gs97\">on its web pages and to the Oslo Stock Exchange. </div><div class=\"t m0 h15 ff5 fs2 fc8 sc0 ls9 ws0 gs98\">Ahead of the announcement of quarterly results, Yara </div><div class=\"t m0 h15 ff5 fs2 fc8 sc0 ls9 ws0 gs99\">has a \u201cclosed period\u201d when contact with external </div><div class=\"t m0 h15 ff5 fs2 fc8 sc0 ls9 ws0 gs9a\">analysts, investors, and journalists is minimized. Yara </div><div class=\"t m0 h15 ff5 fs2 fc8 sc0 ls9 ws0 gs9b\">will not comment upon its own activities or market </div><div class=\"t m0 h15 ff5 fs2 fc8 sc0 ls9 ws0 gs9c\">developments during this period to minimize the risk </div><div class=\"t m0 h15 ff5 fs2 fc8 sc0 ls9 ws0 gs9d\">of unequal information in the marketplace. The closed </div><div class=\"t m0 h15 ff5 fs2 fc8 sc0 ls9 ws0 gs9e\">periods are from 1 April until the first-quarter results </div><div class=\"t m0 h15 ff5 fs2 fc8 sc0 ls9 ws0 gs9f\">publication, from 1 July until the second-quarter results </div><div class=\"t m0 h15 ff5 fs2 fc8 sc0 ls9 ws0 gsa0\">publication, and from 1 October until the third-quar<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h15 ff5 fs2 fc8 sc0 ls9 ws0 gsa1\">ter results publication, and from 16 January until the </div><div class=\"t m0 h15 ff5 fs2 fc8 sc0 ls9 ws0 gsa2\">fourth-quarter results publication.</div>",
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   "value": "Yara\u2019s capital allocation policy is based on an overall objective to maintain a mid-investment grade credit rating, while at the same time providing investors with a potential for cyclical upside in dividends.<span class=\"_ _3e7\"> </span>Yara\u2019s targeted capital structure is a mid- to long-term net debt/EBITDA range of 1.5-2.0 and a net debt/equity ratio below 0.60. Subject to these requirements, Yara\u2019s ordinary dividend shall be 50 percent of net income. Interim cash returns may be distributed, subject to proposal from the Board and approval in the General Meeting. Shareholder returns are distributed primarily as cash, with share buybacks as a supplemental lever",
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   "value": "Svein Tore Holsether (1972)<span class=\"_ _3e7\"> </span>POSITION<span class=\"_ _3e7\"> </span>President and <span class=\"ls1\"> </span>Chief Executive Officer<span class=\"_ _3e7\"> </span>YEAR OF APPOINTMENT<span class=\"_ _3e7\"> </span>2015<span class=\"_ _3e7\"> </span>EMPLOYED<span class=\"_ _3e7\"> </span>2015<span class=\"_ _3e7\"> </span>EDUCATION<span class=\"_ _3e7\"> </span>Bachelor\u2019s degree, specializing in finance and management from the University of Utah, USA<span class=\"_ _3e7\"> </span>EXPERIENCE<span class=\"_ _3e7\"> </span>Mr. Holsether is passionate about promoting the Sustainable Development Goals as an enabler of growth rather than a con<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>straint. He was the former Chair of the Food &amp; Nature program for the World Business Council for Sustainable Development (WBCSD) and has for several years been a nature champion and member of the Alliance of CEO Climate Leaders at the World Economic Forum (WEF). He was a Commissioner of the Business and Sustainable Development Commission (BSDC), and is also President of NHO, the Norwegian Confederation of Business and Industry, and on the board of Skandinaviska Enskilda Banken AB (SEB). Previously, Mr. Holsether has held a range of executive and senior position in large industrial companies. GROUP EXECUTIVE BOARD MEETINGS ATTENDANCE <span class=\"fc8 ls1\">7<span class=\"_ _3e7\"> </span></span>SHARES OWNED AT YEAR-END 2023 <span class=\"fc8 ws3\">54,805<span class=\"_ _3e7\"> </span></span>Thor Gi\u00e6ver (1972)<span class=\"_ _3e7\"> </span>POSITION<span class=\"_ _3e7\"> </span>EVP &amp; Chief Financial Officer<span class=\"_ _3e7\"> </span>YEAR OF APPOINTMENT<span class=\"_ _3e7\"> </span>2021<span class=\"_ _3e7\"> </span>EMPLOYED<span class=\"_ _3e7\"> </span>2004<span class=\"_ _3e7\"> </span>EDUCATION<span class=\"_ _3e7\"> </span>Bachelor\u2019s (Honors) degree from the School of Management, University of Bath, UK<span class=\"_ _3e7\"> </span>EXPERIENCE<span class=\"_ _3e7\"> </span>Mr. Gi\u00e6ver has served as Executive Vice President and Chief Financial Officer since July 2021. He joined Yara in 2004 and has held several senior positions in the company. He was SVP Investor Relations from 2011 to 2021 and has previously held the positions of Acting CFO (2014\u20132015) and Head of Controlling &amp; Risk Management (2009\u20132011). He also has earlier experience from a number of finance positions at Ford Motor Company (1996\u20132004). Gi\u00e6ver is a certified Diversity Manager in line with the requirements from Norsk Sertifisering AS.<span class=\"_ _3e7\"> </span>GROUP EXECUTIVE BOARD MEETINGS ATTENDANCE <span class=\"fc8 ls1\">7<span class=\"_ _3e7\"> </span></span>SHARES OWNED AT YEAR-END 2023 <span class=\"fc8 ws3\">10,515<span class=\"_ _3e7\"> </span></span>M\u00f3nica Andr\u00e9s Enr\u00edquez (1970)<span class=\"_ _3e7\"> </span>POSITION<span class=\"_ _3e7\"> </span>EVP, Europe<span class=\"_ _3e7\"> </span>YEAR OF APPOINTMENT<span class=\"_ _3e7\"> </span>2021<span class=\"_ _3e7\"> </span>EMPLOYED<span class=\"_ _3e7\"> </span>1998<span class=\"_ _3e7\"> </span>EDUCATION<span class=\"_ _3e7\"> </span>Master\u2019s degree in business administration from Instituto de Empresa Spanish Business School Degree in Agronomy Engineering from the Spanish Polytechnic University of Engineers (ETSIA)<span class=\"_ _3e7\"> </span>EXPERIENCE<span class=\"_ _3e7\"> </span>Ms. Andr\u00e9s Enr\u00edquez has served as Executive Vice President Europe since July 2021. She has previously held several positions in the company, among them VP Farming Solutions Europe (2020\u20132021), Project Manager for Yara Europe Strategy, and SVP BU South Europe (2019\u20132020), SVP BU Asia (2017\u20132019), and Country Manager for Spain and Portugal (2013\u20132016). Ms. Andr\u00e9s Enr\u00edquez was employed by Hydro in 1998 as a field agronomist.<span class=\"_ _3e7\"> </span>GROUP EXECUTIVE BOARD MEETINGS ATTENDANCE <span class=\"fc8 ls1\">7<span class=\"_ _3e7\"> </span></span>SHARES OWNED AT YEAR-END 2023 <span class=\"fc8 ws3\">7,671<span class=\"_ _3e7\"> </span></span>Solveig Hellebust (1967)<span class=\"_ _3e7\"> </span>POSITION<span class=\"_ _3e7\"> </span>EVP, People, Process, <span class=\"ls1\"> </span>and Digitalization<span class=\"_ _3e7\"> </span>YEAR OF APPOINTMENT<span class=\"_ _3e7\"> </span>2022<span class=\"_ _3e7\"> </span>EMPLOYED<span class=\"_ _3e7\"> </span>2020<span class=\"_ _3e7\"> </span>EDUCATION<span class=\"_ _3e7\"> </span>Ph.D. in agricultural trade from the Norwegian University of Life Sciences. Master\u2019s degree in agricultural economics from the University of Illinois at Urbana-Champaign, USA. Master of Management and Economics (\u201cSivil\u00f8konom\u201d) from BI Norwegian Business School<span class=\"_ _3e7\"> </span>EXPERIENCE<span class=\"_ _3e7\"> </span>Ms. Hellebust has served as Executive Vice President People, Process, and Digitalization since July 2021. She joined Yara in December 2020 in the position of Senior Vice President and Chief HR Officer. For almost 11 years (2009\u20132019), Ms. Hellebust was Group Executive Vice President at DNB with 9 years as Group Executive Vice President HR, followed by the role of Group Executive Vice President People and Operations. She has also held various executive HR roles in Pronova BioPharma (2004\u20132009) and Telenor (2001\u20132004). Prior to her executive roles, Ms. Hellebust served three years as Associate Professor of Economics at BI Norwegian Business School.<span class=\"_ _3e7\"> </span>GROUP EXECUTIVE BOARD MEETINGS ATTENDANCE <span class=\"fc8 ls1\">7<span class=\"_ _3e7\"> </span></span>SHARES OWNED AT YEAR-END 2023 <span class=\"fc8 ws3\">4,323<span class=\"_ _3e7\"> </span></span>Magnus Krogh Ankarstrand (1979)<span class=\"_ _3e7\"> </span>POSITION<span class=\"_ _3e7\"> </span>EVP, Corporate Development<span class=\"_ _3e7\"> </span>YEAR OF APPOINTMENT<span class=\"_ _3e7\"> </span>2023<span class=\"_ _3e7\"> </span>EMPLOYED<span class=\"_ _3e7\"> </span>2013<span class=\"_ _3e7\"> </span>EDUCATION<span class=\"_ _3e7\"> </span>Master of Management and Economics (\u201cSivil\u00f8konom\u201d) from The Norwegian School of Economics (NHH)<span class=\"_ _3e7\"> </span>EXPERIENCE<span class=\"_ _3e7\"> </span>Mr. Ankarstrand (born 1979) has served as Executive Vice President Corporate Development since August 2023.<span class=\"_ _3e7\"> </span>He has held the position of CEO, Yara Clean Ammonia since 2021 and has previously held positions as SVP Yara North America, CFO of the Industrial segment, and Director of Strategy &amp; Business Development. He also has previous experience from The Boston Consulting Group and the Royal Norwegian Navy.<span class=\"_ _3e7\"> </span>GROUP EXECUTIVE BOARD MEETINGS ATTENDANCE <span class=\"fc8 ls1\">4<span class=\"_ _3e7\"> </span></span>SHARES OWNED AT YEAR-END 2023 <span class=\"fc8 ws3\">5,245<span class=\"_ _3e7\"> </span></span>Johan Labby (1978)<span class=\"_ _3e7\"> </span>POSITION<span class=\"_ _3e7\"> </span>EVP, Global Plants &amp; Operational Excellence<span class=\"_ _3e7\"> </span>YEAR OF APPOINTMENT<span class=\"_ _3e7\"> </span>2023<span class=\"_ _3e7\"> </span>EMPLOYED<span class=\"_ _3e7\"> </span>2003<span class=\"_ _3e7\"> </span>EDUCATION<span class=\"_ _3e7\"> </span>Master\u2019s degree in mechanical engineering from the University of Mons, Belgium.<span class=\"_ _3e7\"> </span>EXPERIENCE<span class=\"_ _3e7\"> </span>Mr. Labby has served as Executive Vice President Global Plants &amp; Operational Excellence since July 2023. Mr. Labby has been a Yara employee since 2003 and has held several positions at Yara. He has extensive leadership experience from Yara produc<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>tion sites, including Plant Manager in Le Havre, France, and the position as Maintenance, Engineering, and Turnaround Manager at different sites, including Belle Plaine, Canada, Le Havre, France, and Uusikaupunki, Finland.<span class=\"_ _3e7\"> </span>GROUP EXECUTIVE BOARD MEETINGS ATTENDANCE <span class=\"fc8 ls1\">4<span class=\"_ _3e7\"> </span></span>SHARES OWNED AT YEAR-END 2023 <span class=\"fc8 ws3\">322 </span>1)<span class=\"_ _3e7\"> </span>Fernanda Lopes Larsen (1974)<span class=\"_ _3e7\"> </span>POSITION<span class=\"_ _3e7\"> </span>EVP, Africa &amp; Asia<span class=\"_ _3e7\"> </span>YEAR OF APPOINTMENT<span class=\"_ _3e7\"> </span>2020<span class=\"_ _3e7\"> </span>EMPLOYED<span class=\"_ _3e7\"> </span>2012<span class=\"_ _3e7\"> </span>EDUCATION<span class=\"_ _3e7\"> </span>Master\u2019s degree in civil engineering from Graz University of Technology, Austria and a specialization in Corporate Innovation from Stanford University, USA<span class=\"_ _3e7\"> </span>EXPERIENCE<span class=\"_ _3e7\"> </span>Mrs. Lopes Larsen has served as Executive Vice President Africa &amp; Asia since September 2020. She joined Yara in 2012 and has since held several senior positions, the most recent being Senior Vice President for Indirect Procurement (2016\u20132020). Prior to joining Yara, Mrs. Lopes Larsen held manufacturing and procurement positions in the consumer goods and pharmaceuti<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>cal companies Procter &amp; Gamble and GlaxoSmithKline.<span class=\"_ _3e7\"> </span>GROUP EXECUTIVE BOARD MEETINGS ATTENDANCE <span class=\"fc8 ls1\">7<span class=\"_ _3e7\"> </span></span>SHARES OWNED AT YEAR-END 2023 <span class=\"fc8 ws3\">8,827<span class=\"_ _3e7\"> </span></span>Chrystel Monthean (1967)<span class=\"_ _3e7\"> </span>POSITION<span class=\"_ _3e7\"> </span>EVP, Americas<span class=\"_ _3e7\"> </span>YEAR OF APPOINTMENT<span class=\"_ _3e7\"> </span>2020<span class=\"_ _3e7\"> </span>EMPLOYED<span class=\"_ _3e7\"> </span>1991<span class=\"_ _3e7\"> </span>EDUCATION<span class=\"_ _3e7\"> </span>Post-graduate degree in agronomy engineering from Ecole National des Ing\u00e9nieurs de l\u2019Horticulture et du Paysage, France.<span class=\"_ _3e7\"> </span>Master\u2019s degree in international business and technology trans<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>fer from Rouen Business School, France.<span class=\"_ _3e7\"> </span>EXPERIENCE<span class=\"_ _3e7\"> </span>Mrs. Monthean has served as Executive Vice President Americas since September 2020. She has been a Yara employee since 1991. Her previous positions in the company include EVP Africa &amp; Asia (June 2020), Manager, BU Latin America (2018\u20132020), Value Chain Director (2013\u20132018), and Managing Director of Yara Vietnam (2007\u20132013). Prior to moving to Asia and Latin America, Mrs. Monthean held roles in various commercial functions and countries in Europe.<span class=\"_ _3e7\"> </span>GROUP EXECUTIVE BOARD MEETINGS ATTENDANCE <span class=\"fc8 ls1\">7<span class=\"_ _3e7\"> </span></span>SHARES OWNED AT YEAR-END 2023 <span class=\"fc8 ws3\">9,831<span class=\"_ _3e7\"> </span></span>1) <span class=\"_ _0\"></span>Number of shares includes 322 shares pending transfer per 31 December 2023<span class=\"_ _3e7\"> </span>Jorge Noval (1968)<span class=\"_ _3e7\"> </span>POSITION<span class=\"_ _3e7\"> </span>EVP &amp; CEO, <span class=\"ls1\"> </span>Yara Industrial Solutions<span class=\"_ _3e7\"> </span>YEAR OF APPOINTMENT<span class=\"_ _3e7\"> </span>2023<span class=\"_ _3e7\"> </span>EMPLOYED<span class=\"_ _3e7\"> </span>1998<span class=\"_ _3e7\"> </span>EDUCATION<span class=\"_ _3e7\"> </span>Degree in chemical engineering from the University of Oviedo, Spain, and post graduate education from IE Business School, Spain.<span class=\"_ _3e7\"> </span>EXPERIENCE<span class=\"_ _3e7\"> </span>Mr. Noval has served as CEO of Yara Industrial Solutions since February 2020. He previously held the Senior Vice President Mining Applications position and the VP Strategy and Business Development position, both in Yara Industrial. Mr. Noval has more than 25 years\u2019 experience in senior positions in the chem<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ical industry.<span class=\"_ _3e7\"> </span>GROUP EXECUTIVE BOARD MEETINGS ATTENDANCE <span class=\"fc8 ls1\">4<span class=\"_ _3e7\"> </span></span>SHARES OWNED AT YEAR-END 2023 <span class=\"fc8 ws3\">6,783<span class=\"_ _3e7\"> </span></span>Kristine Ryssdal (1960)<span class=\"_ _3e7\"> </span>POSITION<span class=\"_ _3e7\"> </span>EVP &amp; General Counsel<span class=\"_ _3e7\"> </span>YEAR OF APPOINTMENT<span class=\"_ _3e7\"> </span>2020<span class=\"_ _3e7\"> </span>EMPLOYED<span class=\"_ _3e7\"> </span>2016<span class=\"_ _3e7\"> </span>EDUCATION<span class=\"_ _3e7\"> </span>Master of Laws degree from the London School of Economics, UK. Law degree from the University of Oslo<span class=\"_ _3e7\"> </span>EXPERIENCE<span class=\"_ _3e7\"> </span>Ms. Ryssdal has served as Executive Vice President &amp; General Counsel since July 2021. She previously held the position of EVP HR &amp; General Counsel (2020\u20132021) and EVP General Counsel (2016\u20132020). Before joining Yara, Ms. Ryssdal held the position of Vice President Legal at Statoil (2012\u20132016). Prior to this, Ryssdal was Senior Vice President and Chief Legal Officer of Renewable Energy Corporation ASA 2008\u20132012, Senior Advisor Commercial &amp; Legal Affairs at Norsk Hydro / Statoil Hydro 2006\u20132008, Legal Counsel at Norsk Hydro 1998\u20132006, and Attorney at the Attorney General\u2019s office 1987\u20131998. Sustainability is an integrated part of her leader<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ship agenda as responsible for Ethics &amp; Compliance in the Group Executive Board. Ryssdal is also a member of the Executive Board of the Central Bank of Norway, supervising amongst other matters, responsible investments of the Norwegian Oil Fund.<span class=\"_ _3e7\"> </span>GROUP EXECUTIVE BOARD MEETINGS ATTENDANCE <span class=\"fc8 ls1\">6<span class=\"_ _3e7\"> </span></span>SHARES OWNED AT YEAR-END 2023 <span class=\"fc8 ws3\">16,495 </span>1)<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Number of shares includes 1,364 shares pending transfer per 31 December 2023",
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  "fact-558": {
   "value": "<div class=\"t m0 h17 ff4 fs2 fc8 sc0 ls1 ws0 gs2d5\">Board conclusion </div><div class=\"t m0 h4 ff3 fs2 fc8 sc0 ls1 ws0 gs2d6\">In the opinion of the Board of Directors, the consolidated financial </div><div class=\"t m0 h4 ff3 fs2 fc8 sc0 ls1 ws0 gs2d7\">statements provide a true and fair view of the group\u2019s financial </div><div class=\"t m0 h4 ff3 fs2 fc8 sc0 ls1 ws0 gs2d8\">performance during 2023 and financial position on 31 December 2023. </div><div class=\"t m0 h4 ff3 fs2 fc8 sc0 ls1 ws0 gs2d9\">According to paragraph 3\u20133a of the Norwegian Accounting Act, we </div><div class=\"t m0 h4 ff3 fs2 fc8 sc0 ls1 ws0 gs2da\">confirm that the consolidated financial statements and the financial </div><div class=\"t m0 h4 ff3 fs2 fc8 sc0 ls1 ws0 gs2db\">statements of the parent company have been prepared based on the going </div><div class=\"t m0 h4 ff3 fs2 fc8 sc0 ls1 ws0 gs2dc\">concern assumption, and that it is appropriate to make that assumption.</div>",
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    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "<div class=\"t m0 h32 ff2 fs1c fc1 sc0 lsd ws0 gs32e\">Consolidated statement of income<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h10 ff4 fs6 fc4 sc0 ls3 ws3 gs32f\">CONTENT<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs330\">USD millions<span class=\"_ _1d7\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _72\"> </span>2023<span class=\"_ _72\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs331\">USD millions, except share information<span class=\"_ _171\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _72\"> </span>2023<span class=\"_ _72\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h10 ff4 fs6 fc4 sc0 ls3 ws3 gs332\">01 <span class=\"_ _5\"> </span><span class=\"ws0\"> <span class=\"_ _1\"></span>2023 IN BRIEF<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs333\">Revenue from contracts with customers<span class=\"_ _47\"> </span><span class=\"fc2\"></span><span class=\"fc2\">2.1</span>, <span class=\"fc2\">2.3</span><span class=\"fc2\"><span class=\"_ _17\"> </span></span><span class=\"gs334\">15,431</span><span class=\"_ _1b5\"> </span><span class=\"gs334\">23,902<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs335\">Net income/(loss) attributable to<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs336\">Other income and commodity derivative gain/(loss)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs337\">2.2<span class=\"fc8\">, </span>4.9<span class=\"_ _58\"> </span><span class=\"fc8\"><span class=\"gs334\">117</span><span class=\"_ _58\"> </span><span class=\"gs334\">150<span class=\"_ _3e7\"> </span></span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs338\">Shareholders of the parent<span class=\"_ _123\"> </span><span class=\"gs334\">48</span><span class=\"_ _9d\"> </span><span class=\"gs334\">2,777<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h10 ff4 fs6 fc4 sc0 ls3 ws3 gs339\">02 <span class=\"_ _5\"> </span><span class=\"ws0\"> <span class=\"_ _1\"></span>YEAR IN REVIEW<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs33a\">Revenue and other income<span class=\"_ _241\"> </span><span class=\"gs334\">15,547</span><span class=\"_ _1b5\"> </span><span class=\"gs334\">24,051<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs33b\">Non-controlling interests<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs33c\">5.2<span class=\"_ _1e4\"> </span><span class=\"fc8\"><span class=\"gs334\">6</span><span class=\"_ _1e4\"> </span><span class=\"gs334\">5<span class=\"_ _3e7\"> </span></span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs33d\">Net income/(loss)<span class=\"_ _244\"> </span><span class=\"gs334\">54</span><span class=\"_ _9d\"> </span><span class=\"gs334\">2,782<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h10 ff4 fs6 fc4 sc0 ls3 ws3 gs33e\">03 <span class=\"_ _5\"> </span>GOVERNANCE<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs33f\">Raw materials, energy costs and freight expenses<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs340\">2.4<span class=\"fc8\">, </span>4.9<span class=\"_ _1c5\"> </span><span class=\"fc8\">(<span class=\"gs334\">11,445</span>)<span class=\"_ _12\"> </span>(<span class=\"gs334\">18,078</span>)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs341\">Change in inventories of own products<span class=\"_ _f6\"> </span>(<span class=\"gs334\">650</span>)<span class=\"_ _204\"> </span><span class=\"gs334\">725<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs342\">Basic earnings/(loss) per share<span class=\"_ _142\"> </span><span class=\"gs334\">0.19</span><span class=\"_ _9d\"> </span><span class=\"gs334\">10.90<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h10 ff4 fs6 fc4 sc0 ls3 ws3 gs343\">04 <span class=\"_ _5\"> </span><span class=\"ws4\"> SUSTAINABILITY <span class=\"_ _4\"> </span>STATEMENTS<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs344\">Payroll and related costs<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs345\">2.5<span class=\"_ _192\"> </span><span class=\"fc8\">(<span class=\"gs334\">1,399</span>)<span class=\"_ _17\"> </span>(<span class=\"gs334\">1,284</span>)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs346\">Diluted earnings/(loss) per share </div><div class=\"t m0 h23 ff3 fs13 fc8 sc0 ls1 ws0 gs347\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs348\"><span class=\"gs334\">0.19</span><span class=\"_ _9d\"> </span><span class=\"gs334\">10.90<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h10 ff4 fs6 fc11 sc0 ls3 ws3 gs349\">05 <span class=\"_ _5\"> </span><span class=\"ws4\"> FINANCIAL <span class=\"_ _4\"> </span>STATEMENTS<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs34a\">Depreciation and amortization<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs34b\">4.1<span class=\"fc8\">, </span>4.2<span class=\"fc8\">, </span>4.5<span class=\"_ _192\"> </span><span class=\"fc8\">(<span class=\"gs334\">1,018</span>)<span class=\"_ _1b1\"> </span>(<span class=\"gs334\">964</span>)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs34c\">Weighted average number of shares outstanding<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs34d\">5.1<span class=\"_ _11c\"> </span><span class=\"fc8\"><span class=\"gs334\">254,725,627</span><span class=\"_ _13d\"> </span><span class=\"gs334\">254,725,627<span class=\"_ _3e7\"> </span></span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs34e\">Impairment loss<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs34f\">4.7<span class=\"_ _23\"> </span><span class=\"fc8\">(<span class=\"gs334\">220</span>)<span class=\"_ _1ce\"> </span>(<span class=\"gs334\">35</span>)</span></div><div class=\"t m0 h14 ff2 fsc fc4 sc0 ls8 ws0 gs350\"> <span class=\"_ _1\"></span>Consolidated financial statements<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gs351\">1)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gs352\"> <span class=\"_ _0\"></span>Yara currently has no share-based compensation that results in a dilutive effect on earnings per share.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs353\">Expected and realized credit loss on trade receivables<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs354\">3.2<span class=\"_ _ba\"> </span><span class=\"fc8\">(<span class=\"gs334\">9</span>)<span class=\"_ _1ce\"> </span>(<span class=\"gs334\">14</span>)</span></div><div class=\"t m0 h14 ff2 fsc fc4 sc0 ls8 ws0 gs355\"> <span class=\"_ _1\"></span>Financial statements for </div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs356\">Other operating expenses<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs357\">2.6<span class=\"fc8\">, </span>4.9<span class=\"_ _23\"> </span><span class=\"fc8\">(<span class=\"gs334\">495</span>)<span class=\"_ _1b1\"> </span>(<span class=\"gs334\">575</span>)</span></div><div class=\"t m0 h14 ff2 fsc fc4 sc0 ls8 ws0 gs358\"> <span class=\"_ _1\"></span>Yara International ASA<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs359\">Operating costs and expenses<span class=\"_ _12e\"> </span>(<span class=\"gs334\">15,236</span>)<span class=\"_ _1c4\"> </span>(<span class=\"gs334\">20,224</span>)</div><div class=\"t m0 h14 ff2 fsc fc4 sc0 ls8 ws0 gs35a\"> <span class=\"_ _1\"></span>Statement from the Board and </div><div class=\"t m0 h14 ff2 fsc fc4 sc0 ls8 ws0 gs35b\">the  <span class=\"_ _1\"></span>CEO of Yara International ASA<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs35c\">Operating income/(loss)<span class=\"_ _242\"> </span><span class=\"gs334\">312</span><span class=\"_ _9d\"> </span><span class=\"gs334\">3,827</span></div><div class=\"t m0 h14 ff2 fsc fc4 sc0 ls8 ws6 gs35d\"> Auditor\u2019s <span class=\"_ _4\"> </span>report<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs35e\">Share of net income in equity-accounted investees<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs35f\">4.3<span class=\"_ _1e4\"> </span><span class=\"fc8\"><span class=\"gs334\">1</span><span class=\"_ _49\"> </span><span class=\"gs334\">25<span class=\"_ _3e7\"> </span></span></span></div><div class=\"t m0 h14 ff2 fsc fc4 sc0 ls8 ws0 gs360\">Sustainability assurance report<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs361\">Interest income and other financial income<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs362\">2.7<span class=\"_ _58\"> </span><span class=\"fc8\"><span class=\"gs334\">159</span><span class=\"_ _58\"> </span><span class=\"gs334\">108<span class=\"_ _3e7\"> </span></span></span></div><div class=\"t m0 h14 ff2 fsc fc4 sc0 ls8 ws0 gs363\">Reconciliation of Alternative </div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs364\">Foreign currency exchange gain/(loss)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs365\">2.7<span class=\"fc8\">, </span>6.1<span class=\"_ _cb\"> </span><span class=\"fc8\">(<span class=\"gs334\">32</span>)<span class=\"_ _28\"> </span>(<span class=\"gs334\">61</span>)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h14 ff2 fsc fc4 sc0 ls8 ws0 gs366\">performance measures in </div><div class=\"t m0 h14 ff2 fsc fc4 sc0 ls8 ws0 gs367\">the Yara Group<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs368\">Interest expense and other financial items<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs369\">2.7<span class=\"_ _23\"> </span><span class=\"fc8\">(<span class=\"gs334\">249</span>)<span class=\"_ _1b1\"> </span>(<span class=\"gs334\">260</span>)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs36a\">Income/(loss) before tax<span class=\"_ _243\"> </span><span class=\"gs334\">191</span><span class=\"_ _9d\"> </span><span class=\"gs334\">3,639<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs36b\">Income tax expense<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs36c\">2.8<span class=\"_ _23\"> </span><span class=\"fc8\">(<span class=\"gs334\">136</span>)<span class=\"_ _1b1\"> </span>(<span class=\"gs334\">857</span>)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs36d\">Net income/(loss)<span class=\"_ _244\"> </span><span class=\"gs334\">54</span><span class=\"_ _9d\"> </span><span class=\"gs334\">2,782</span></div>",
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  "fact-22": {
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  "fact-23": {
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  "fact-24": {
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  "fact-25": {
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  "fact-26": {
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  "fact-28": {
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  "fact-29": {
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  "fact-30": {
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    "concept": "ifrs-full:BasicEarningsLossPerShare",
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</span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _df\"> </span><span class=\"gs334\">2,777</span><span class=\"_ _1ec\"> </span><span class=\"gs334\">2,777</span><span class=\"_ _e1\"> </span><span class=\"gs334\">5</span><span class=\"_ _df\"> </span><span class=\"gs334\">2,782<span class=\"_ _3e7\"> </span></span>Total other comprehensive income/(loss)<span class=\"_ _af\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _e1\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _1ef\"> </span>(<span class=\"gs334\">330</span>)<span class=\"_ _b\"> </span><span class=\"gs334\">13</span><span class=\"_ _dc\"> </span>(<span class=\"gs334\">70</span>)<span class=\"_ _f\"> </span><span class=\"gs334\">8</span><span class=\"_ _1cc\"> </span>(<span class=\"gs334\">379</span>)<span class=\"_ _1ef\"> </span><span class=\"gs334\">140</span><span class=\"_ _94\"> </span>(<span class=\"gs334\">239</span>)<span class=\"_ _1b\"> </span>(<span class=\"gs334\">3</span>)<span class=\"_ _76\"> </span>(<span class=\"gs334\">242</span>)<span class=\"_ _3e7\"> </span>Total comprehensive income/(loss)<span class=\"_ _1e5\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _1cc\"> </span>(<span class=\"gs334\">330</span>)<span class=\"_ _dc\"> </span><span class=\"gs334\">13</span><span class=\"_ _b\"> </span>(<span class=\"gs334\">70</span>)<span class=\"_ _c6\"> </span><span class=\"gs334\">8</span><span class=\"_ _1cc\"> </span>(<span class=\"gs334\">379</span>)<span class=\"_ _214\"> </span><span class=\"gs334\">2,917</span><span class=\"_ _128\"> </span><span class=\"gs334\">2,538</span><span class=\"_ _e2\"> </span><span class=\"gs334\">2</span><span class=\"_ _df\"> </span><span class=\"gs334\">2,540<span class=\"_ _3e7\"> </span></span>Dividends distributed<span class=\"_ _3e7\"> </span>5.1<span class=\"_ _10b\"> </span><span class=\"fc8\"><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _cb\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10c\"> </span>(<span class=\"gs334\">1,055</span>)<span class=\"_ _1c5\"> </span>(<span class=\"gs334\">1,055</span>)<span class=\"_ _1b\"> </span>(<span class=\"gs334\">1</span>)<span class=\"_ _38\"> </span>(<span class=\"gs334\">1,056</span>)<span class=\"_ _3e7\"> </span></span>Balance at 31 December 2022<span class=\"_ _24d\"> </span><span class=\"gs334\">63</span><span class=\"_ _b\"> </span>(<span class=\"gs334\">49</span>)<span class=\"_ _9\"> </span>(<span class=\"gs334\">1,901</span>)<span class=\"_ _dc\"> </span><span class=\"gs334\">10</span><span class=\"_ _1cc\"> </span>(<span class=\"gs334\">278</span>)<span class=\"_ _1b\"> </span>(<span class=\"gs334\">2</span>)<span class=\"_ _9\"> </span>(<span class=\"gs334\">2,172</span>)<span class=\"_ _24e\"> </span><span class=\"gs334\">10,745</span><span class=\"_ _128\"> </span><span class=\"gs334\">8,587</span><span class=\"_ _72\"> </span><span class=\"gs334\">13</span><span class=\"_ _e0\"> </span><span class=\"gs334\">8,600<span class=\"_ _3e7\"> </span></span>Net income/(loss)<span class=\"_ _9e\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _cb\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _72\"> </span><span class=\"gs334\">48</span><span class=\"_ _10b\"> </span><span class=\"gs334\">48</span><span class=\"_ _e1\"> </span><span class=\"gs334\">6</span><span class=\"_ _72\"> </span><span class=\"gs334\">54<span class=\"_ _3e7\"> </span></span>Total other comprehensive income/(loss)<span class=\"_ _af\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _e1\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _71\"> </span><span class=\"gs334\">246</span><span class=\"_ _b\"> </span>(<span class=\"gs334\">11</span>)<span class=\"_ _71\"> </span>(<span class=\"gs334\">22</span>)<span class=\"_ _58\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _71\"> </span><span class=\"gs334\">213</span><span class=\"_ _e2\"> </span><span class=\"gs334\">1</span><span class=\"_ _24f\"> </span><span class=\"gs334\">214</span><span class=\"_ _f\"> </span>(<span class=\"gs334\">1</span>)<span class=\"_ _1ef\"> </span><span class=\"gs334\">213<span class=\"_ _3e7\"> </span></span>Total comprehensive income/(loss)<span class=\"_ _1e5\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _1e8\"> </span><span class=\"gs334\">246</span><span class=\"_ _b\"> </span>(<span class=\"gs334\">11</span>)<span class=\"_ _75\"> </span>(<span class=\"gs334\">22</span>)<span class=\"_ _58\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _1e8\"> </span><span class=\"gs334\">213</span><span class=\"_ _72\"> </span><span class=\"gs334\">49</span><span class=\"_ _1b\"> </span><span class=\"gs334\">263</span><span class=\"_ _e1\"> </span><span class=\"gs334\">5</span><span class=\"_ _1e8\"> </span><span class=\"gs334\">268<span class=\"_ _3e7\"> </span></span>Transactions with non-controlling interests<span class=\"_ _3e7\"> </span>5.2<span class=\"_ _10b\"> </span><span class=\"fc8\"><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _cb\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _ba\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _e2\"> </span><span class=\"gs334\">2</span><span class=\"_ _e1\"> </span><span class=\"gs334\">2<span class=\"_ _3e7\"> </span></span></span>Dividends distributed<span class=\"_ _3e7\"> </span>5.1<span class=\"_ _10b\"> </span><span class=\"fc8\"><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10b\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _cb\"> </span><span class=\"gs334\">\u2013</span><span class=\"_ _10c\"> </span>(<span class=\"gs334\">1,298</span>)<span class=\"_ _1c5\"> </span>(<span class=\"gs334\">1,298</span>)<span class=\"_ _1b\"> </span>(<span class=\"gs334\">2</span>)<span class=\"_ _38\"> </span>(<span class=\"gs334\">1,300</span>)<span class=\"_ _3e7\"> </span></span>Balance at 31 December 2023<span class=\"_ _24d\"> </span><span class=\"gs334\">63</span><span class=\"_ _b\"> </span>(<span class=\"gs334\">49</span>)<span class=\"_ _38\"> </span>(<span class=\"gs334\">1,655</span>)<span class=\"_ _1b\"> </span>(<span class=\"gs334\">1</span>)<span class=\"_ _137\"> </span>(<span class=\"gs334\">300</span>)<span class=\"_ _1b\"> </span>(<span class=\"gs334\">2</span>)<span class=\"_ _38\"> </span>(<span 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    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-559": {
   "value": "Basis of preparation<span class=\"_ _3e7\"> </span>Corporate information<span class=\"_ _3e7\"> </span>Yara (the Group) consists of Yara International ASA and its subsidiaries. Yara International ASA is a public limited company incorporated in Norway. The Company\u2019s registered office is at Drammensveien 131, Oslo, Norway. The principal activities of the Group are described in <span class=\"fc2\">note 2.3</span> Segment information, <span class=\"fc2\">note 4.3</span> Associated companies and joint ventures, and note 4.4<span class=\"fc8\"> Joint operations.<span class=\"_ _3e7\"> </span></span>These consolidated financial statements consist of the Group and the Group\u2019s interests in associated companies and jointly controlled entities. Information on the Group\u2019s structure is provided in <span class=\"fc2\">note 8.4</span> Composition of the Group. Information on other related party relationships of the Group is provided in note 8.1<span class=\"fc8\"> Related parties.<span class=\"_ _3e7\"> </span></span>Statement of compliance<span class=\"_ _3e7\"> </span>These consolidated financial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU (European Union) and effective as of 31 December 2023. Yara also provides additional disclosures in accordance with requirements in the Norwegian Accounting Act.<span class=\"_ _3e7\"> </span>The consolidated financial statements have been prepared under the historical cost convention modified to include revaluation to fair value of equity instruments, derivative financial instruments, contingent consideration, disposal group held for sale and defined benefit plan assets<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>The consolidated financial statements are presented in US dollars (USD). All values are rounded to the nearest USD million, except when otherwise indicated. The functional currency of Yara International ASA is Norwegian kroner (NOK)<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Materiality judgments<span class=\"_ _3e7\"> </span>These financial statements aim to provide useful financial information which meets the common information needs of its primary users. Materiality judgments are necessary to meet this objective, and Yara has made such judgments related to recognition, measurement, presentation and disclosures. With reference to the complete set of financial statements, information is considered material if omitting, misstating or obscuring it could reasonably be expected to influence decisions taken by primary users based on the information provided. The materiality judgments are reassessed at each reporting date and updated based on changed facts and Yara specific circumstances.<span class=\"_ _3e7\"> </span>Yara\u2019s Climate Roadmap<span class=\"_ _3e7\"> </span>Yara announced the Group\u2019s climate roadmap on the company\u2019s ESG-seminar 7 December 2020. In brief Yara has set an intensity KPI of 10 percent reduction in CO<span class=\"_ _3e7\"> </span>2<span class=\"_ _3e7\"> </span>e per tonne N within 2025, a KPI on reduction of absolute emissions (scope 1 and 2) by 30 percent within 2030, and an ambition to be climate neutral within 2050. See Yara\u2019s Planet KPIs on <span class=\"fc2\">page 24</span>, Yara\u2019s Executive Remuneration Report 2023, <span class=\"fc2\">note 1.4</span> Climate change and <span class=\"fc2\">note 1.5</span> Environmental impact and dependencies for more information and attainment of targets.<span class=\"_ _3e7\"> </span>Basis of consolidation<span class=\"_ _3e7\"> </span>The consolidated financial statements include Yara International ASA and entities controlled by Yara International ASA (its subsidiaries). Control is achieved when the Group has power over the investee, is exposed to, or has rights to, variable returns from its involvement with the investee, and has the ability to use its power to affect its returns. When the Group has less than a majority of the voting rights of an investee, it has power over the investee if the voting rights in practice are sufficient to unilaterally direct the relevant activities of the investee. The Group re-assesses if it controls an investee when facts and circumstances indicate that there are changes to one or more elements of control.<span class=\"_ _3e7\"> </span>Consolidation of a subsidiary begins when the Group obtains control and ceases when the Group loses control. This means that income and expenses of subsidiaries acquired or disposed of are included in the consolidated statement of comprehensive income from the effective date of acquisition and up to the effective date of disposal, as appropriate. Total comprehensive income of subsidiaries is attributed to the owners of Yara International ASA and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance.<span class=\"_ _3e7\"> </span>All intra group transactions, balances, income and expenses are eliminated in full upon consolidation. Accounting policies of subsidiaries are changed if necessary to ensure consistency with the policies adopted by the Group<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Profit or losses from transactions with associates and joint ventures are recognized in the Group\u2019s consolidated financial statements only to the extent of interest in the associate or joint venture that is not related to the Group.<span class=\"_ _3e7\"> </span>Changes in the Group\u2019s ownership in subsidiaries that do not result in the Group losing control, are accounted for as equity transactions. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received, is recognized directly in equity and attributed to owners of the Company<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>EU Directive 83/349<span class=\"_ _3e7\"> </span>Yara GmbH &amp; Co. KG with legal seat in D\u00fclmen/Germany, and its directly and indirectly owned subsidiaries, are included in the consolidated financial statements of Yara International ASA as defined by sec. 291 HGB (German commercial code). For the purpose of sec. 264b HGB, Yara GmbH &amp; Co. KG makes use of the relief to not disclose any independent financial statement and notes<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _3e7\"> </span>Transactions and balances<span class=\"_ _3e7\"> </span>Individual financial statements of Yara International ASA and its subsidiaries are prepared in the respective entities\u2019 functional currency. Functional currency is the currency of the primary economic environment in which the entity operates. In the individual financial statements, transactions in currencies other than the entity\u2019s functional currency are recognized by applying the exchange rate at the date of transaction. Monetary items denominated in foreign currencies are translated using the exchange rate at the balance sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are not re-translated. Changes in value due to these foreign currency translations are recognized in the statement of income of the individual entity and reflected as \u201cforeign currency exchange gain/(loss)\u201d in the consolidated statement of income for the Group.<span class=\"_ _3e7\"> </span>Foreign currency translations on foreign currency borrowings that provide a hedge against a net investment in a foreign entity, or monetary items that are regarded as a part of the net investments, are not recognized in the consolidated of income. Such foreign currency translations are recognized as a separate component of other comprehensive income, including tax charges and credits attributable to these borrowings and monetary items. When the net investment is disposed of, or the monetary item is settled, they are recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span>Group companies<span class=\"_ _3e7\"> </span>When preparing the consolidated financial statements, all items in the individual financial statements are translated into USD using the exchange rates at period-<span class=\"_ _3e7\"> </span>end for statement of financial position items and monthly average exchange rates for statement of income items. Gains and losses derived from this translation, including effects of exchange rate changes on transactions designated as hedges of net foreign investments, are included in other comprehensive income as a separate component.<span class=\"_ _3e7\"> </span>The translation difference derived from each foreign subsidiary, associated company or jointly controlled entity, is reversed through the statement of income as part of the gain or loss arising from the divestment or liquidation of such a foreign operation.<span class=\"_ _3e7\"> </span>Any goodwill arising on the acquisition of a foreign operation, and any fair value adjustments to the carrying amounts of assets and liabilities arising on the acquisition of that foreign operation, are translated using the closing rate at the date of that statement of financial position and recognized in other comprehensive income.<span class=\"_ _3e7\"> </span>Material accounting policies<span class=\"_ _3e7\"> </span>Accounting policies according to the list below are included in the relevant notes to the consolidated financial statements:<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Revenue recognition<span class=\"_ _212\"> </span>2.1<span class=\"_ _3e7\"> </span>Interest income and expense<span class=\"_ _da\"> </span>2.7<span class=\"_ _3e7\"> </span>Income Taxes<span class=\"_ _1b4\"> </span>2.8<span class=\"_ _3e7\"> </span>Inventories<span class=\"_ _1fa\"> </span>3.1<span class=\"_ _3e7\"> </span>Trade receivables<span class=\"_ _f8\"> </span>3.2<span class=\"_ _3e7\"> </span>Cash and cash equivalents<span class=\"_ _e7\"> </span>3.4<span class=\"_ _3e7\"> </span>Property, plant and equipment<span class=\"_ _28\"> </span>4.1<span class=\"_ _3e7\"> </span>Goodwill<span class=\"_ _1cf\"> </span>4.2<span class=\"_ _3e7\"> </span>Intangible assets other than goodwill<span class=\"_ _39\"> </span>4.2<span class=\"_ _3e7\"> </span>Investments in associates and joint ventures<span class=\"_ _1c6\"> </span>4.3<span class=\"_ _3e7\"> </span>Investments in joint operations<span class=\"_ _58\"> </span>4.4<span class=\"_ _3e7\"> </span>Leases<span class=\"_ _19f\"> </span>4.5<span class=\"_ _3e7\"> </span>Other non-current assets<span class=\"_ _1db\"> </span>4.6<span class=\"_ _3e7\"> </span>Impairment of non-current assets<span class=\"_ _95\"> </span>4.7<span class=\"_ _3e7\"> </span>Government grants<span class=\"_ _20a\"> </span>4.9<span class=\"_ _3e7\"> </span>Own shares<span class=\"_ _260\"> </span>5.1<span class=\"_ _3e7\"> </span>Dividends paid<span class=\"_ _18b\"> </span>5.1<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _18c\"> </span>5.3<span class=\"_ _3e7\"> </span>Pensions and other long-term employee benefit obligations<span class=\"_ _189\"> </span>5.4<span class=\"_ _3e7\"> </span>Trade and other payables<span class=\"_ _b2\"> </span>5.5<span class=\"_ _3e7\"> </span>Provisions and contingencies<span class=\"_ _d\"> </span>5.6<span class=\"_ _3e7\"> </span>Hedge accounting<span class=\"_ _af\"> </span>6.2<span class=\"_ _3e7\"> </span>Financial Instruments<span class=\"_ _261\"> </span>6.3<span class=\"_ _3e7\"> </span>Fair value measurement<span class=\"_ _46\"> </span>6.3<span class=\"_ _3e7\"> </span>New and revised accounting standards and interpretations<span class=\"_ _3e7\"> </span>The Group has applied the following amendments to IFRS that are effective for accounting periods beginning on or after 1 January 2023:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 1 \u2013 Disclosure of </span>accounting policies<span class=\"_ _3e7\"> </span>These amendments provide guidance and examples to help entities apply materiality judgments to accounting policy disclosures.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 8 \u2013 Definition of </span>accounting estimates<span class=\"_ _3e7\"> </span>These amendments clarify the distinction between changes in accounting estimates and changes in accounting policies and the correction of errors. Also, they clarify how entities use measurement techniques and inputs to develop accounting estimates.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">IFRS 17 Insurance Contracts<span class=\"_ _3e7\"> </span></span>IFRS 17 establishes principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of the Standard. Yara has not identified any significant impact to the consolidated financial statements as result of implementation of IFRS 17. As a non-insurer, Yara does neither expect a significant impact in the future. With reference to the voluntary scope exceptions available within the Standard, Yara will apply IFRS 9 and IFRS 15 instead of IFRS 17 to the extent possible<span class=\"_ _3e7\"> <span class=\"_ _3e7\"> </span></span>.<span class=\"_ _3e7\"> </span>Amendments to IAS 12 \u2013 Deferred Tax related to Assets and Liabilities arising from a Single Transaction<span class=\"_ _3e7\"> </span>The amendments narrows the scope of the initial recognition exemption under IAS 12 which no longer will apply to transactions that give rise to equal amounts of deductible and taxable temporary differences on initial recognition.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 12 - International </span>Tax Reform \u2013 Pillar Two<span class=\"_ _3e7\"> </span>This amendment introduces a temporary exception to the accounting for deferred tax assets and liabilities related to Pillar Two income taxes, as well as disclosure requirements. See <span class=\"fc2\">note 2.8</span> Income taxes for more information.<span class=\"_ _3e7\"> </span>Not yet effective<span class=\"_ _3e7\"> </span>The below amendments to IFRS applicable to Yara have been issued but were not yet effective on the balance sheet date. Yara will implement the changes from their effective date, subject to endorsement by the EU. At the date of the Board approval of these financial statements, Yara has not identified significant impact to the consolidated financial statements as result of amendments effective for 2024. The impact of changes which are effective from 2025 and beyond are not yet assessed.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 1 \u2013 Classification of </span>Liabilities as Current or Non-current<span class=\"_ _3e7\"> </span>The amendments are effective for annual periods beginning on or after 1 January 2024 and may lead to changes in the classification of certain liabilities as current or non-current. \u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IFRS 16 \u2013 Lease </span>Liability in a sale and leaseback<span class=\"_ _3e7\"> </span>The amendments are effective to annual reporting periods beginning on or after 1 January 2024. They specify the requirements that a seller-lessee uses in measuring the lease liability arising in a sale and leaseback transaction. Yara has currently no significant sale and leaseback transactions.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 7 and IFRS 7 </span>\u2013 Disclosures on supplier finance arrangements<span class=\"_ _3e7\"> </span>The amendments specify disclosure requirements to assist users of financial statements in understanding the effects of supplier finance arrangements on an enti-<span class=\"_ _3e7\"> </span>ty\u2019s liabilities, cash flows and exposure to liquidity risk. Yara has currently no supplier finance arrangement under the scope of the arrangements.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 21 \u2013 Lack of </span>exchangeability<span class=\"_ _3e7\"> </span>Effective for annual periods beginning on or after 1 January 2025. The amendment to IAS 21 specifies how an entity should assess whether a currency is exchangeable and how it should determine a spot exchange rate when exchangeability is lacking.<span class=\"_ _3e7\"> </span>1 <span class=\"_ _13d\"> </span><span class=\"ws0\">Key sources of estimation uncertainty, judgments and assumptions<span class=\"_ _3e7\"> </span></span>1.1 <span class=\"_ _1c2\"> </span>General<span class=\"_ _3e7\"> </span>The preparation of consolidated financial statements in accordance with International Financial Reporting Standards (IFRS) and the use of Yara\u2019s accounting policies requires management to make judgments, estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. The estimates and under-<span class=\"_ _3e7\"> </span>lying assumptions are based on historical experience and various other factors that are considered to be reasonable under the circumstances. Actual results may differ from these estimates. The estimates and the assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if it affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.<span class=\"_ _3e7\"> </span>1.2 <span class=\"_ _13b\"> </span>Key sources of estimation uncertainty<span class=\"_ _3e7\"> </span>The following areas of accounting involve a significant degree of estimation uncertainty and complexity and may result in significant variation in amounts.<span class=\"_ _3e7\"> </span>Net realizable value of inventory<span class=\"_ _3e7\"> </span>Some of Yara\u2019s products are traded in markets where there are limited observable market references available, and as such, estimates and assumptions are required in determining net realizable value. Management has used its best estimates in determining net realizable value of inventory. See <span class=\"fc2\">note 3.1</span> Inventories for more information.<span class=\"_ _3e7\"> </span>Useful life and impairment of non-current assets<span class=\"_ _3e7\"> </span>IAS 36 requires Yara to assess indicators that could cause an asset or a cash generating unit (CGU) to become impaired. The assessment of such impairment indicators and the identifi-<span class=\"_ _3e7\"> </span>cation of CGUs involves judgement, including assessment of whether active markets exist, and the level of interdependency of cash flows. An impairment loss is recognized to the extent that the asset\u2019s or CGU\u2019s carry-<span class=\"_ _3e7\"> </span>ing value exceeds its recoverable amount. Determination of the recoverable amount involves management estimates on highly uncertain matters and refer to the higher of fair value less cost to sell and value-in-use. The value-in-use is influenced by market conditions in the regions where Yara carries out its business. Further, significant judgment is applied in the assessment of the useful life and residual value of the assets. Expected useful life is influenced by a number of uncertain factors, including but not limited to technology development and climate related matters.<span class=\"_ _3e7\"> </span>For discussion and details see the following individual notes: \u2022 <span class=\"_ _1f\"> </span><span class=\"fc2\">4.1</span> Property, plant and equipment<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc2\">4.2</span> Intangible assets<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc2\">4.7</span> Impairment of non-current assets<span class=\"_ _3e7\"> </span>Tax assets and liabilities<span class=\"_ _3e7\"> </span>Yara recognizes deferred tax assets if it is probable that sufficient taxable income will be available in the future against which the temporary differences and unused tax losses can be utilized. Management has used signif-<span class=\"_ _3e7\"> </span>icant judgement in considering future taxable income when assessing whether these assets should be recognized, taking into considera-<span class=\"_ _3e7\"> </span>tion that stronger evidence for utilization is required for entities with a history of recent tax losses. Further information about deferred tax is provided in <span class=\"fc2\">note 2.8</span> Income taxes.<span class=\"_ _3e7\"> </span>Yara\u2019s operations in Brazil generate tax credits. Recognition of these assets are based on management assumptions related to future operating results and timing of utiliza-<span class=\"_ _3e7\"> </span>tion. Further information is provided in <span class=\"fc2\">note </span>4.6<span class=\"fc8\"> Other non-current assets. </span>Yara is engaged in a number of juridical and administrative proceedings related to dis-<span class=\"_ _3e7\"> </span>puted tax matters with uncertain outcome. Management is required to estimate the probability of cash outflow on a case-by case basis and has used significant judgment and assumptions when preparing these estimates. Further information is provided in <span class=\"fc2\">note 5.6</span> Provisions and contingencies.<span class=\"_ _3e7\"> </span>Yara has operations in multiple coun-<span class=\"_ _3e7\"> </span>tries, each with its own taxation regime. Management is required to make judgments, estimates and assumptions in relation to tax treatments. In certain cases, it may be unclear how tax law applies to a particular transaction or circumstance until the relevant taxation authority our court takes a decision in the future. When assessing whether uncertainty over tax treatments exists, Yara will consider current tax law and regulations, general prac-<span class=\"_ _3e7\"> </span>tice, decisions and rulings by the court or other relevant authorities as well as tax memoran-<span class=\"_ _3e7\"> </span>dum prepared by internal or external experts. In case of uncertain tax treatments Yara will consider the probability that a taxation author<span class=\"ws0\">-<span class=\"_ _3e7\"> </span></span>ity will accept an uncertain tax treatment. When concluding that it is not probable that the taxation authority will accept an uncertain tax treatment, Yara will reflect the effect of uncertainty by using the method that provides better prediction resolution of uncertainty. See <span class=\"fc2\">note 5.6</span> Provision and contingencies for further details on uncertain tax positions.<span class=\"_ _3e7\"> </span>Defined benefit pension plans<span class=\"_ _3e7\"> </span>Yara\u2019s net obligation in respect of defined benefit plans is calculated separately for each<span class=\"_ _3e7\"> </span> plan. The fair value of pension liabilities is calculated based on several actuarial and economic assumptions. Any changes in the assumptions used would affect the estimated pension obligation. Changes in the discount rate have the most significant impact. The discount rate and other key assumptions are determined locally for each individual pension plan, based on the economic environment in which the plan is established. Assumptions are normally reviewed annually when the actuarial calculation is carried out, unless there are significant changes during the year. Detailed information, including sensitivity<span class=\"_ _3e7\"> </span>225<span class=\"_ _3e7\"> </span>Yara Integrated Report 2023<span class=\"_ _3e7\"> </span>CONTENT<span class=\"_ _3e7\"> </span>01 <span class=\"_ _5\"> </span><span class=\"ws0\"> <span class=\"_ _1\"></span>2023 IN BRIEF<span class=\"_ _3e7\"> </span></span>02 <span class=\"_ _5\"> </span><span class=\"ws0\"> <span class=\"_ _1\"></span>YEAR IN REVIEW<span class=\"_ _3e7\"> </span></span>03 <span class=\"_ _5\"> </span>GOVERNANCE<span class=\"_ _3e7\"> </span>04 <span class=\"_ _5\"> </span><span class=\"ws4\"> SUS<span class=\"_ _3e7\"> </span></span>disclosures, is provided in <span class=\"fc2\">note 5.4</span> Pensions and other long-term employee benefit obliga-<span class=\"_ _3e7\"> </span>tions.<span class=\"_ _3e7\"> </span>1.3 <span class=\"_ _108\"> </span>Judgments in applying accounting policies<span class=\"_ _3e7\"> </span>Classification of joint arrangements<span class=\"_ _3e7\"> </span>Management has used judgment in relation to the classification of Yara Freeport LLC DBA Texas Ammonia and classified it as a joint operation. The unit constructed an ammonia plant in the US which opened in April 2018. The company is owned 68 percent by Yara but controlled jointly with the other owner. The company has been classified as a joint operation because the partners have equal number of board representatives and because relevant activities that significantly affect the return on the investment requires approval of representatives from both partners. The same judgment has been made for the 50 percent owned Yara Pilbara Nitrates and the 49 percent owned Tringen, also on the basis of required consensus when making relevant decisions. See <span class=\"fc2\">note 4.4</span> for further details on joint operations.<span class=\"_ _3e7\"> </span>1.4 <span class=\"_ _5\"> </span>Climate change<span class=\"_ _3e7\"> </span>Yara faces significant risks and opportunities linked to climate change and governmental actions to reduce greenhouse gas (GHG) emissions and create low-carbon and cli-<span class=\"_ _3e7\"> </span>mate-resilient economies. These risks and opportunities are integrated in the Group\u2019s risk management and strategy development processes and embedded in Yara\u2019s govern-<span class=\"_ _3e7\"> </span>ance structure including the mandate of the Board Audit and Sustainability Committee. In December 2020 Yara announced a stra-<span class=\"_ _3e7\"> </span>tegic shift towards climate-neutral solutions together with the Group\u2019s climate targets with an intensity KPI of 10 percent reduction in CO2<span class=\"_ _3e7\"> </span>e per tonne N within 2025, a KPI on reduction of absolute emissions (scope 1 and 2) by 30 percent within 2030, and an ambi-<span class=\"_ _3e7\"> </span>tion to be climate-neutral within 2050. Yara is fully committed to reaching these goals and has embedded climate risks and opportunities into all relevant key business processes such as business planning, business performance reviews and capital value processes. All targets are refined for annual periods, fol-<span class=\"_ _3e7\"> </span>lowing the annual cycle of business planning and execution. In the short-term incentives structure for the Group Executive Board, planet-related indicators weigh 25 percent.<span class=\"_ _3e7\"> </span>Yara\u2019s core industrial processes are production of nitrogen fertilizers and industrial chemicals. Natural gas is the main energy source and feedstock to the processes. The two main emission sources are CO2 from both the feedstock and energy parts of natural gas in the ammonia process, and N2<span class=\"_ _3e7\"> </span>O emissions from nitric acid production. To reduce GHG emissions Yara systematically assesses opportunities for improvements of these operations. The Group has set GHG reduction targets up to 2025 and 2030, and GHG reduction projects are expected to deliver decreases in future emissions.<span class=\"_ _3e7\"> </span>Through 2021 and 2022, Yara analyzed climate risks and opportunities for the Group under different scenarios. The foundation for the exercise was three Representation Concentration Pathways (RCP) from the Intergovernmental Panel on Climate Change (IPCC) fifth assessment: 1) a stringent mitigation scenario (RCP2.6), 2) an interme-<span class=\"_ _3e7\"> </span>diate scenario (RCP4.5), and 3) a very high emissions scenario (RCP8.5). The scope of the analysis covered the whole value chain of Yara, including suppliers, logistics, own operations, and the agricultural and industrial markets. The outcomes were focused on impacts in 2030 and 2050, respectively. The categories of risks and opportunities used by the Task force on Climate related Financial Disclosures (TCFD) were applied through the process.<span class=\"_ _3e7\"> </span>During 2023 the existing Climate Risk and Opportunities register was reviewed and updated to ensure all relevant risks and opportunities were included, and that the impact scores associated were still accurate after considering more recent developments. The foundation for this exercise was the Network for Greening the Financial System (NGFS) climate scenarios: 1) a current policies scenario assuming current climate policies are implemented globally associated with a global temperature increase of ~3\u030a C, and 2) a net zero scenario assuming full global transition to net zero associated with a 1.5/2\u030a C global temperature increase. The goal was to understand what impact these scenarios could have on Yara\u2019s strategy, business model and financial performance. The NGFS Current Policies scenario can be associated with the IPCC intermediate scenario (RCP 4.5).<span class=\"_ _3e7\"> </span>Based on the TCFD categories, Yara\u2019s current understanding of the main climate risks which may impact the Group\u2019s financial performance are the following:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Policy &amp; Legal risk<span class=\"_ _3e7\"> </span></span>This refers mainly to the implementation of carbon pricing mechanisms and regulations to reduce emissions from fertilizer, and that climate related policies and regula-<span class=\"_ _3e7\"> </span>tions develop unequally between markets. Carbon emission taxes in Europe combined with phase-out of free allowances may increase production costs. The risk from carbon pricing may also materialize from greater uncertainty and lack of alignment between countries. Introduction of a Carbon Border Tax Mechanism (CBAM) in Europe increases costs for Yara\u2019s imports of ammonia to the European market, except where inwards processing for re-export can be applied. Strict EU Taxonomy require-<span class=\"_ _3e7\"> </span>ments on environmentally sustainable economic activities may lead to an increase in cost of capital for activities not qualified as Green as per EU regulations. When it comes to fertilizer regulations, additional requirements on fertilizer composition and/<span class=\"_ _3e7\"> </span>or regulation may reduce demand for Yara\u2019s products in certain countries. There is also a risk that Yara will be a target for climate litigations, resulting in legal provisions, costs, and potential business operation impacts.<span class=\"_ _3e7\"> </span>Technology risk<span class=\"_ _3e7\"> </span>Technology risk refers mainly to a global risk of competition from new and exist-<span class=\"_ _3e7\"> </span>ing players establishing green ammonia production based on renewable energy which reduces Yara\u2019s ability to sell fertiliz-<span class=\"_ _3e7\"> </span>ers based on grey ammonia in ESG-focused markets.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Market risk<span class=\"_ _3e7\"> </span></span>Consumers particularly in high-income countries, are increasingly driving diets towards healthier, sustainable choices, with more plant-based nutrition. Dietary changes may reduce fertilizer demand. Further, changes in market demand as well as changes in regulation might lead to impairment or change of useful life of existing assets. Transition to low-carbon and climate-resilient economies will further require substantial changes in the use of energy and resources. Shifts in demand, production, and regulation might for instance affect the price of natural gas, which is used both as a feedstock and as energy source for fertilizer production.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Reputation risk<span class=\"_ _3e7\"> </span></span>Yara\u2019s ability, real or perceived, to respond to national and regional climate policies and regulations can impact Yara\u2019s brand, reputation and relationship with current and future business partners, customers, and consumers. This include Yara activities not qualified as Green as per EU Taxonomy requirements as well as Yara\u2019s supply chain.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Physical effects of climate change (acute </span>and chronic)<span class=\"_ _3e7\"> </span>Yara\u2019s industrial setup includes a flexible structure of own-produced and third-party sourced ammonia for production of fer-<span class=\"_ _3e7\"> </span>tilizer. Significant capacity is located at coastal areas which can be subject to acute and chronic weather-related risks, including extreme weather conditions and natural disasters. This may lead to disturbances in operations and the supply chain. Extreme weather conditions may also lead to changes in farming patterns.<span class=\"_ _3e7\"> </span>As of year-end 2023, any current and future financial impact to Yara of climate risks and opportunities is highly uncertain. Yara will therefore continue developing the Group\u2019s understanding of climate related risk exposure under different scenarios to identify, confirm, quantify, and mitigate risks.<span class=\"_ _3e7\"> </span>Yara provides explicit information in the notes to these consolidated financial statements regarding how climate change is reflected in the accounts. This mainly refer to the fol-<span class=\"_ _3e7\"> </span>lowing:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Impairment of non-current assets<span class=\"_ _3e7\"> </span></span>See <span class=\"fc2\">note 4.1</span> Property, plant and equipment and <span class=\"fc2\">note 4.7</span> Impairment of non-current assets for more information.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Useful life of non-current assets<span class=\"_ _3e7\"> </span></span>See <span class=\"fc2\">note 4.1</span> Property, plant and equip-<span class=\"_ _3e7\"> </span>ment for more information.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Government grants<span class=\"_ _3e7\"> </span></span>See <span class=\"fc2\">note 4.9</span> Government grants for more information.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Intangible assets - Emission rights in </span>Europe<span class=\"_ _3e7\"> </span>See <span class=\"fc2\">note 4.2</span> Intangible assets and <span class=\"fc2\">4.9</span> Government grants for more information.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Financial instruments<span class=\"_ _3e7\"> </span></span>See <span class=\"fc2\">note 5.3</span> Interest-bearing debt for more information.<span class=\"_ _3e7\"> </span>1.5 <span class=\"_ _108\"> </span>Environmental impacts and dependencies<span class=\"_ _3e7\"> </span>Yara\u2019s operations as well as its upstream and downstream value chain are potentially exposed to multiple nature and ecosystem related risks. This refers mainly to the avail-<span class=\"_ _3e7\"> </span>ability and quality of water, soil and land, and the industrial and agricultural impacts to these elements, as well as air, from con-<span class=\"_ _3e7\"> </span>sumption and potential pollution aspects. Guided by Yara\u2019s mission to protect the planet and ambition to grow a nature-positive food future, environmental impacts and risks are integrated into the Group\u2019s governance structure, risk management, and key deci-<span class=\"_ _3e7\"> </span>sion-making processes. Identified impacts and risks are assessed on a systematic and continuous basis to monitor and manage performance. Potential and actual incidents as well as non-conformities are investigated. Preventive and corrective actions are initiated when necessary. Comprehensive manage-<span class=\"_ _3e7\"> </span>ment systems, policies, and processes are established for timely identification of forth-<span class=\"_ _3e7\"> </span>coming stricter governmental regulation. New requirements are assessed to identify and manage any future impact on operations and products<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Most or all of the risks described also include opportunities for Yara, based on a business footprint and a strategy with multiple routes to drive growth and value creation, most immediately based on decarbonization.<span class=\"_ _3e7\"> </span>As of year-end 2023, any future financial impact to Yara of environmental impacts and risks is highly uncertain. Yara will therefore continue developing the understanding of the Group\u2019s exposure. The impact to these consolidated financial statements refers to estimations of current environmental and decommissioning obligations. See <span class=\"fc2\">note 5.6</span> Provisions and contingencies for more information<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>1.6 <span class=\"_ _13b\"> </span>Price volatility and the geopolitical situation<span class=\"_ _3e7\"> </span>The situations in Ukraine, Middle East and the Red Sea represent significant geopolitical risk and uncertainties. Future financial effects to Yara of these situations are highly uncertain and cannot be reliably estimated, due to the inherent uncertainty. However, it is likely that future financial effects will depend on the impact of these situations on market prices and on trade and sourcing patterns. Yara monitors the situations closely and adapts to market conditions as appropriate.<span class=\"_ _3e7\"> </span>Import restrictions, as well as several rounds of new sanctions, have been presented by the EU, UK, US and other countries following the situation in Ukraine. This has restricted, and will likely continue to restrict, trade with Russian and Belarus counterparties, both due to sanctions imposed on entities and<span class=\"_ _3e7\"> </span>individuals, and due to banking and logistical challenges.<span class=\"_ _3e7\"> </span>Yara has historically sourced phosphate, potash and ammonia from Russia, and pur-<span class=\"_ _3e7\"> </span>chased significant volumes of natural gas for its production in Europe. Yara has stopped all sourcing from suppliers which are prohibited by sanctions in certain jurisdictions, and is utilizing its global sourcing, production and distribution capabilities with the objective to keep supplying customers and secure continu-<span class=\"_ _3e7\"> </span>ity in food supply chains.<span class=\"_ _3e7\"> </span>To cater for the reduced volumes of ammonia from Russian producers, Yara has replaced these volumes by sourcing ammonia from other producers.<span class=\"_ _3e7\"> </span>In 2023, Yara adapted to market conditions by curtailing 0.89 million tonnes ammonia (19 percent of the Group\u2019s European capacity) and 2.28 million tonnes of finished fertilizer (15 percent of the Group\u2019s European capac-<span class=\"_ _3e7\"> </span>ity). The curtailments are frequently adjusted according to market conditions.<span class=\"_ _3e7\"> </span>For phosphates and potash Yara has increased sourcing from existing suppliers outside of Russia/Belarus and entered contracts with new suppliers, which has secured supplies to Yara\u2019s production system. There has been no material impact on Yara\u2019s production volumes so far due to a lack of raw materials. There can be no assurance, however, that Yara will be able to continue to do so in the future, whether on commercially acceptable terms or within a reasonable amount of time, and, as a result, there could be a reduction in volumes sourced by Yara.<span class=\"_ _3e7\"> </span>Accounts payables to companies linked to Russian sanctioned individuals amount to USD 230 million at 31 December 2023. The amount is adjusted based on foreign currency rates at the balance sheet date. These payables are related to goods received before sanctions were implemented and are presented on the line \u201cTrade and other current payables\u201d in the consolidated of financial position. All were overdue at 31 December 2023. Future settlements are dependent on the development in sanction regulations, so the timing of cash outflow is uncertain.<span class=\"_ _3e7\"> </span>Yara has received contractual demands from suppliers that are linked to Russian sanc-<span class=\"_ _3e7\"> </span>tioned individuals. For more information, see note 5.6<span class=\"fc8\"> Provision and contingencies.<span class=\"_ _3e7\"> </span></span>2.2 <span class=\"_ _21\"> </span>Other income and commodity derivative gain/(loss)<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Compensation from insurance companies is recognized in profit and loss when it becomes a receivable. The compensation is considered a receivable when it is virtually certain that it will be received.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "Basis of preparation<span class=\"_ _3e7\"> </span>Corporate information<span class=\"_ _3e7\"> </span>Yara (the Group) consists of Yara International ASA and its subsidiaries. Yara International ASA is a public limited company incorporated in Norway. The Company\u2019s registered office is at Drammensveien 131, Oslo, Norway. The principal activities of the Group are described in <span class=\"fc2\">note 2.3</span> Segment information, <span class=\"fc2\">note 4.3</span> Associated companies and joint ventures, and note 4.4<span class=\"fc8\"> Joint operations.<span class=\"_ _3e7\"> </span></span>These consolidated financial statements consist of the Group and the Group\u2019s interests in associated companies and jointly controlled entities. Information on the Group\u2019s structure is provided in <span class=\"fc2\">note 8.4</span> Composition of the Group. Information on other related party relationships of the Group is provided in note 8.1<span class=\"fc8\"> Related parties.<span class=\"_ _3e7\"> </span></span>Statement of compliance<span class=\"_ _3e7\"> </span>These consolidated financial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU (European Union) and effective as of 31 December 2023. Yara also provides additional disclosures in accordance with requirements in the Norwegian Accounting Act.<span class=\"_ _3e7\"> </span>The consolidated financial statements have been prepared under the historical cost convention modified to include revaluation to fair value of equity instruments, derivative financial instruments, contingent consideration, disposal group held for sale and defined benefit plan assets<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>The consolidated financial statements are presented in US dollars (USD). All values are rounded to the nearest USD million, except when otherwise indicated. The functional currency of Yara International ASA is Norwegian kroner (NOK)<span class=\"_ _3e7\"> </span>Materiality judgments<span class=\"_ _3e7\"> </span>These financial statements aim to provide useful financial information which meets the common information needs of its primary users. Materiality judgments are necessary to meet this objective, and Yara has made such judgments related to recognition, measurement, presentation and disclosures. With reference to the complete set of financial statements, information is considered material if omitting, misstating or obscuring it could reasonably be expected to influence decisions taken by primary users based on the information provided. The materiality judgments are reassessed at each reporting date and updated based on changed facts and Yara specific circumstances.<span class=\"_ _3e7\"> </span>Yara\u2019s Climate Roadmap<span class=\"_ _3e7\"> </span>Yara announced the Group\u2019s climate roadmap on the company\u2019s ESG-seminar 7 December 2020. In brief Yara has set an intensity KPI of 10 percent reduction in CO<span class=\"_ _3e7\"> </span>2<span class=\"_ _3e7\"> </span>e per tonne N within 2025, a KPI on reduction of absolute emissions (scope 1 and 2) by 30 percent within 2030, and an ambition to be climate neutral within 2050. See Yara\u2019s Planet KPIs on <span class=\"fc2\">page 24</span>, Yara\u2019s Executive Remuneration Report 2023, <span class=\"fc2\">note 1.4</span> Climate change and <span class=\"fc2\">note 1.5</span> Environmental impact and dependencies for more information and attainment of targets.<span class=\"_ _3e7\"> </span>Basis of consolidation<span class=\"_ _3e7\"> </span>The consolidated financial statements include Yara International ASA and entities controlled by Yara International ASA (its subsidiaries). Control is achieved when the Group has power over the investee, is exposed to, or has rights to, variable returns from its involvement with the investee, and has the ability to use its power to affect its returns. When the Group has less than a majority of the voting rights of an investee, it has power over the investee if the voting rights in practice are sufficient to unilaterally direct the relevant activities of the investee. The Group re-assesses if it controls an investee when facts and circumstances indicate that there are changes to one or more elements of control.<span class=\"_ _3e7\"> </span>Consolidation of a subsidiary begins when the Group obtains control and ceases when the Group loses control. This means that income and expenses of subsidiaries acquired or disposed of are included in the consolidated statement of comprehensive income from the effective date of acquisition and up to the effective date of disposal, as appropriate. Total comprehensive income of subsidiaries is attributed to the owners of Yara International ASA and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance.<span class=\"_ _3e7\"> </span>All intra group transactions, balances, income and expenses are eliminated in full upon consolidation. Accounting policies of subsidiaries are changed if necessary to ensure consistency with the policies adopted by the Group<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Profit or losses from transactions with associates and joint ventures are recognized in the Group\u2019s consolidated financial statements only to the extent of interest in the associate or joint venture that is not related to the Group.<span class=\"_ _3e7\"> </span>Changes in the Group\u2019s ownership in subsidiaries that do not result in the Group losing control, are accounted for as equity transactions. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received, is recognized directly in equity and attributed to owners of the Company<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>EU Directive 83/349<span class=\"_ _3e7\"> </span>Yara GmbH &amp; Co. KG with legal seat in D\u00fclmen/Germany, and its directly and indirectly owned subsidiaries, are included in the consolidated financial statements of Yara International ASA as defined by sec. 291 HGB (German commercial code). For the purpose of sec. 264b HGB, Yara GmbH &amp; Co. KG makes use of the relief to not disclose any independent financial statement and notes<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _3e7\"> </span>Transactions and balances<span class=\"_ _3e7\"> </span>Individual financial statements of Yara International ASA and its subsidiaries are prepared in the respective entities\u2019 functional currency. Functional currency is the currency of the primary economic environment in which the entity operates. In the individual financial statements, transactions in currencies other than the entity\u2019s functional currency are recognized by applying the exchange rate at the date of transaction. Monetary items denominated in foreign currencies are translated using the exchange rate at the balance sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are not re-translated. Changes in value due to these foreign currency translations are recognized in the statement of income of the individual entity and reflected as \u201cforeign currency exchange gain/(loss)\u201d in the consolidated statement of income for the Group.<span class=\"_ _3e7\"> </span>Foreign currency translations on foreign currency borrowings that provide a hedge against a net investment in a foreign entity, or monetary items that are regarded as a part of the net investments, are not recognized in the consolidated of income. Such foreign currency translations are recognized as a separate component of other comprehensive income, including tax charges and credits attributable to these borrowings and monetary items. When the net investment is disposed of, or the monetary item is settled, they are recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span>Group companies<span class=\"_ _3e7\"> </span>When preparing the consolidated financial statements, all items in the individual financial statements are translated into USD using the exchange rates at period-<span class=\"_ _3e7\"> </span>end for statement of financial position items and monthly average exchange rates for statement of income items. Gains and losses derived from this translation, including effects of exchange rate changes on transactions designated as hedges of net foreign investments, are included in other comprehensive income as a separate component.<span class=\"_ _3e7\"> </span>The translation difference derived from each foreign subsidiary, associated company or jointly controlled entity, is reversed through the statement of income as part of the gain or loss arising from the divestment or liquidation of such a foreign operation.<span class=\"_ _3e7\"> </span>Any goodwill arising on the acquisition of a foreign operation, and any fair value adjustments to the carrying amounts of assets and liabilities arising on the acquisition of that foreign operation, are translated using the closing rate at the date of that statement of financial position and recognized in other comprehensive income.<span class=\"_ _3e7\"> </span>Material accounting policies<span class=\"_ _3e7\"> </span>Accounting policies according to the list below are included in the relevant notes to the consolidated financial statements:<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Revenue recognition<span class=\"_ _212\"> </span>2.1<span class=\"_ _3e7\"> </span>Interest income and expense<span class=\"_ _da\"> </span>2.7<span class=\"_ _3e7\"> </span>Income Taxes<span class=\"_ _1b4\"> </span>2.8<span class=\"_ _3e7\"> </span>Inventories<span class=\"_ _1fa\"> </span>3.1<span class=\"_ _3e7\"> </span>Trade receivables<span class=\"_ _f8\"> </span>3.2<span class=\"_ _3e7\"> </span>Cash and cash equivalents<span class=\"_ _e7\"> </span>3.4<span class=\"_ _3e7\"> </span>Property, plant and equipment<span class=\"_ _28\"> </span>4.1<span class=\"_ _3e7\"> </span>Goodwill<span class=\"_ _1cf\"> </span>4.2<span class=\"_ _3e7\"> </span>Intangible assets other than goodwill<span class=\"_ _39\"> </span>4.2<span class=\"_ _3e7\"> </span>Investments in associates and joint ventures<span class=\"_ _1c6\"> </span>4.3<span class=\"_ _3e7\"> </span>Investments in joint operations<span class=\"_ _58\"> </span>4.4<span class=\"_ _3e7\"> </span>Leases<span class=\"_ _19f\"> </span>4.5<span class=\"_ _3e7\"> </span>Other non-current assets<span class=\"_ _1db\"> </span>4.6<span class=\"_ _3e7\"> </span>Impairment of non-current assets<span class=\"_ _95\"> </span>4.7<span class=\"_ _3e7\"> </span>Government grants<span class=\"_ _20a\"> </span>4.9<span class=\"_ _3e7\"> </span>Own shares<span class=\"_ _260\"> </span>5.1<span class=\"_ _3e7\"> </span>Dividends paid<span class=\"_ _18b\"> </span>5.1<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _18c\"> </span>5.3<span class=\"_ _3e7\"> </span>Pensions and other long-term employee benefit obligations<span class=\"_ _189\"> </span>5.4<span class=\"_ _3e7\"> </span>Trade and other payables<span class=\"_ _b2\"> </span>5.5<span class=\"_ _3e7\"> </span>Provisions and contingencies<span class=\"_ _d\"> </span>5.6<span class=\"_ _3e7\"> </span>Hedge accounting<span class=\"_ _af\"> </span>6.2<span class=\"_ _3e7\"> </span>Financial Instruments<span class=\"_ _261\"> </span>6.3<span class=\"_ _3e7\"> </span>Fair value measurement<span class=\"_ _46\"> </span>6.3<span class=\"_ _3e7\"> </span>New and revised accounting standards and interpretations<span class=\"_ _3e7\"> </span>The Group has applied the following amendments to IFRS that are effective for accounting periods beginning on or after 1 January 2023:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 1 \u2013 Disclosure of </span>accounting policies<span class=\"_ _3e7\"> </span>These amendments provide guidance and examples to help entities apply materiality judgments to accounting policy disclosures.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 8 \u2013 Definition of </span>accounting estimates<span class=\"_ _3e7\"> </span>These amendments clarify the distinction between changes in accounting estimates and changes in accounting policies and the correction of errors. Also, they clarify how entities use measurement techniques and inputs to develop accounting estimates.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">IFRS 17 Insurance Contracts<span class=\"_ _3e7\"> </span></span>IFRS 17 establishes principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of the Standard. Yara has not identified any significant impact to the consolidated financial statements as result of implementation of IFRS 17. As a non-insurer, Yara does neither expect a significant impact in the future. With reference to the voluntary scope exceptions available within the Standard, Yara will apply IFRS 9 and IFRS 15 instead of IFRS 17 to the extent possible<span class=\"_ _3e7\"> <span class=\"_ _3e7\"> </span></span><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs44d\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 12 \u2013 Deferred Tax </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gs44e\">related to Assets and Liabilities arising </div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gs44f\">from a Single Transaction<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs450\">The amendments narrows the scope of the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs451\">initial recognition exemption under IAS 12 </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs452\">which no longer will apply to transactions </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs453\">that give rise to equal amounts of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs454\">deductible and taxable temporary </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs455\">differences on initial recognition.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs456\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 12 - International </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gs457\">Tax Reform \u2013 Pillar Two<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs458\">This amendment introduces a temporary </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs459\">exception to the accounting for deferred </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs45a\">tax assets and liabilities related to Pillar </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs45b\">Two income taxes, as well as disclosure </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs45c\">requirements. See <span class=\"fc2\">note 2.8</span> Income taxes </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs45d\">for more information.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gs45e\">Not yet effective<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs45f\">The below amendments to IFRS applicable </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs460\">to Yara have been issued but were not yet </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs461\">effective on the balance sheet date. Yara will </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs462\">implement the changes from their effective </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs463\">date, subject to endorsement by the EU. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs464\">At the date of the Board approval of these </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs465\">financial statements, Yara has not identified </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs466\">significant impact to the consolidated financial </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs467\">statements as result of amendments effective </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs468\">for 2024. The impact of changes which are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs469\">effective from 2025 and beyond are not yet </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs46a\">assessed.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs46b\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 1 \u2013 Classification of </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gs46c\">Liabilities as Current or Non-current<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs46d\">The amendments are effective for annual </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs46e\">periods beginning on or after 1 January </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs46f\">2024 and may lead to changes in the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs470\">classification of certain liabilities as current </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs471\">or non-current. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs472\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IFRS 16 \u2013 Lease </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gs473\">Liability in a sale and leaseback<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs474\">The amendments are effective to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs475\">annual reporting periods beginning on or </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs476\">after 1 January 2024. They specify the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs477\">requirements that a seller-lessee uses in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs478\">measuring the lease liability arising in a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs479\">sale and leaseback transaction. Yara has </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs47a\">currently no significant sale and leaseback </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs47b\">transactions.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs47c\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 7 and IFRS 7 </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gs47d\">\u2013 Disclosures on supplier finance </div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gs47e\">arrangements<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs47f\">The amendments specify disclosure </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs480\">requirements to assist users of financial </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs481\">statements in understanding the effects of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs482\">supplier finance arrangements on an enti-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs483\">ty\u2019s liabilities, cash flows and exposure to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs484\">liquidity risk. Yara has currently no supplier </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs485\">finance arrangement under the scope of the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs486\">arrangements.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs487\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 21 \u2013 Lack of </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gs488\">exchangeability<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs489\">Effective for annual periods beginning on </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs48a\">or after 1 January 2025. The amendment </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs48b\">to IAS 21 specifies how an entity should </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs48c\">assess whether a currency is exchangeable </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs48d\">and how it should determine a spot </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs48e\">exchange rate when exchangeability is </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs48f\">lacking.<span class=\"_ _3e7\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "Basis of preparation<span class=\"_ _3e7\"> </span>Materiality judgments<span class=\"_ _3e7\"> </span>These financial statements aim to provide useful financial information which meets the common information needs of its primary users. Materiality judgments are necessary to meet this objective, and Yara has made such judgments related to recognition, measurement, presentation and disclosures. With reference to the complete set of financial statements, information is considered material if omitting, misstating or obscuring it could reasonably be expected to influence decisions taken by primary users based on the information provided. The materiality judgments are reassessed at each reporting date and updated based on changed facts and Yara specific circumstances.<span class=\"_ _3e7\"> </span>1 <span class=\"_ _13d\"> </span><span class=\"ws0\">Key sources of estimation uncertainty, judgments and assumptions<span class=\"_ _3e7\"> </span></span>1.1 <span class=\"_ _1c2\"> </span>General<span class=\"_ _3e7\"> </span>The preparation of consolidated financial statements in accordance with International Financial Reporting Standards (IFRS) and the use of Yara\u2019s accounting policies requires management to make judgments, estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. The estimates and under-<span class=\"_ _3e7\"> </span>lying assumptions are based on historical experience and various other factors that are considered to be reasonable under the circumstances. Actual results may differ from these estimates. The estimates and the assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if it affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.<span class=\"_ _3e7\"> </span>1.2 <span class=\"_ _13b\"> </span>Key sources of estimation uncertainty<span class=\"_ _3e7\"> </span>The following areas of accounting involve a significant degree of estimation uncertainty and complexity and may result in significant variation in amounts.<span class=\"_ _3e7\"> </span>Net realizable value of inventory<span class=\"_ _3e7\"> </span>Some of Yara\u2019s products are traded in markets where there are limited observable market references available, and as such, estimates and assumptions are required in determining net realizable value. Management has used its best estimates in determining net realizable value of inventory. See <span class=\"fc2\">note 3.1</span> Inventories for more information.<span class=\"_ _3e7\"> </span>Useful life and impairment of non-current assets<span class=\"_ _3e7\"> </span>IAS 36 requires Yara to assess indicators that could cause an asset or a cash generating unit (CGU) to become impaired. The assessment of such impairment indicators and the identifi-<span class=\"_ _3e7\"> </span>cation of CGUs involves judgement, including assessment of whether active markets exist, and the level of interdependency of cash flows. An impairment loss is recognized to the extent that the asset\u2019s or CGU\u2019s carry-<span class=\"_ _3e7\"> </span>ing value exceeds its recoverable amount. Determination of the recoverable amount involves management estimates on highly uncertain matters and refer to the higher of fair value less cost to sell and value-in-use. The value-in-use is influenced by market conditions in the regions where Yara carries out its business. Further, significant judgment is applied in the assessment of the useful life and residual value of the assets. Expected useful life is influenced by a number of uncertain factors, including but not limited to technology development and climate related matters.<span class=\"_ _3e7\"> </span>For discussion and details see the following individual notes: \u2022 <span class=\"_ _1f\"> </span><span class=\"fc2\">4.1</span> Property, plant and equipment<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc2\">4.2</span> Intangible assets<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc2\">4.7</span> Impairment of non-current assets<span class=\"_ _3e7\"> </span>Tax assets and liabilities<span class=\"_ _3e7\"> </span>Yara recognizes deferred tax assets if it is probable that sufficient taxable income will be available in the future against which the temporary differences and unused tax losses can be utilized. Management has used signif-<span class=\"_ _3e7\"> </span>icant judgement in considering future taxable income when assessing whether these assets should be recognized, taking into considera-<span class=\"_ _3e7\"> </span>tion that stronger evidence for utilization is required for entities with a history of recent tax losses. Further information about deferred tax is provided in <span class=\"fc2\">note 2.8</span> Income taxes.<span class=\"_ _3e7\"> </span>Yara\u2019s operations in Brazil generate tax credits. Recognition of these assets are based on management assumptions related to future operating results and timing of utiliza-<span class=\"_ _3e7\"> </span>tion. Further information is provided in <span class=\"fc2\">note </span>4.6<span class=\"fc8\"> Other non-current assets. </span>Yara is engaged in a number of juridical and administrative proceedings related to dis-<span class=\"_ _3e7\"> </span>puted tax matters with uncertain outcome. Management is required to estimate the probability of cash outflow on a case-by case basis and has used significant judgment and assumptions when preparing these estimates. Further information is provided in <span class=\"fc2\">note 5.6</span> Provisions and contingencies.<span class=\"_ _3e7\"> </span>Yara has operations in multiple coun-<span class=\"_ _3e7\"> </span>tries, each with its own taxation regime. Management is required to make judgments, estimates and assumptions in relation to tax treatments. In certain cases, it may be unclear how tax law applies to a particular transaction or circumstance until the relevant taxation authority our court takes a decision in the future. When assessing whether uncertainty over tax treatments exists, Yara will consider current tax law and regulations, general prac-<span class=\"_ _3e7\"> </span>tice, decisions and rulings by the court or other relevant authorities as well as tax memoran-<span class=\"_ _3e7\"> </span>dum prepared by internal or external experts. In case of uncertain tax treatments Yara will consider the probability that a taxation author<span class=\"ws0\">-<span class=\"_ _3e7\"> </span></span>ity will accept an uncertain tax treatment. When concluding that it is not probable that the taxation authority will accept an uncertain tax treatment, Yara will reflect the effect of uncertainty by using the method that provides better prediction resolution of uncertainty. See <span class=\"fc2\">note 5.6</span> Provision and contingencies for further details on uncertain tax positions.<span class=\"_ _3e7\"> </span>Defined benefit pension plans<span class=\"_ _3e7\"> </span>Yara\u2019s net obligation in respect of defined benefit plans is calculated separately for each<span class=\"_ _3e7\"> </span> plan. The fair value of pension liabilities is calculated based on several actuarial and economic assumptions. Any changes in the assumptions used would affect the estimated pension obligation. Changes in the discount rate have the most significant impact. The discount rate and other key assumptions are determined locally for each individual pension plan, based on the economic environment in which the plan is established. Assumptions are normally reviewed annually when the actuarial calculation is carried out, unless there are significant changes during the year. Detailed information, including sensitivity<span class=\"_ _3e7\"> </span>disclosures, is provided in <span class=\"fc2\">note 5.4</span> Pensions and other long-term employee benefit obliga-<span class=\"_ _3e7\"> </span>tions.<span class=\"_ _3e7\"> </span> 1.3 <span class=\"_ _108\"> </span>Judgments in applying accounting policies<span class=\"_ _3e7\"> </span>Classification of joint arrangements<span class=\"_ _3e7\"> </span>Management has used judgment in relation to the classification of Yara Freeport LLC DBA Texas Ammonia and classified it as a joint operation. The unit constructed an ammonia plant in the US which opened in April 2018. The company is owned 68 percent by Yara but controlled jointly with the other owner. The company has been classified as a joint operation because the partners have equal number of board representatives and because relevant activities that significantly affect the return on the investment requires approval of representatives from both partners. The same judgment has been made for the 50 percent owned Yara Pilbara Nitrates and the 49 percent owned Tringen, also on the basis of required consensus when making relevant decisions. See <span class=\"fc2\">note 4.4</span> for further details on joint operations.<span class=\"_ _3e7\"> </span>1.4 <span class=\"_ _5\"> </span>Climate change<span class=\"_ _3e7\"> </span>Yara faces significant risks and opportunities linked to climate change and governmental actions to reduce greenhouse gas (GHG) emissions and create low-carbon and cli-<span class=\"_ _3e7\"> </span>mate-resilient economies. These risks and opportunities are integrated in the Group\u2019s risk management and strategy development processes and embedded in Yara\u2019s govern-<span class=\"_ _3e7\"> </span>ance structure including the mandate of the Board Audit and Sustainability Committee. In December 2020 Yara announced a stra-<span class=\"_ _3e7\"> </span>tegic shift towards climate-neutral solutions together with the Group\u2019s climate targets with an intensity KPI of 10 percent reduction in CO2<span class=\"_ _3e7\"> </span>e per tonne N within 2025, a KPI on reduction of absolute emissions (scope 1 and 2) by 30 percent within 2030, and an ambi-<span class=\"_ _3e7\"> </span>tion to be climate-neutral within 2050. Yara is fully committed to reaching these goals and has embedded climate risks and opportunities into all relevant key business processes such as business planning, business performance reviews and capital value processes. All targets are refined for annual periods, fol-<span class=\"_ _3e7\"> </span>lowing the annual cycle of business planning and execution. In the short-term incentives structure for the Group Executive Board, planet-related indicators weigh 25 percent.<span class=\"_ _3e7\"> </span>Yara\u2019s core industrial processes are production of nitrogen fertilizers and industrial chemicals. Natural gas is the main energy source and feedstock to the processes. The two main emission sources are CO2 from both the feedstock and energy parts of natural gas in the ammonia process, and N2<span class=\"_ _3e7\"> </span>O emissions from nitric acid production. To reduce GHG emissions Yara systematically assesses opportunities for improvements of these operations. The Group has set GHG reduction targets up to 2025 and 2030, and GHG reduction projects are expected to deliver decreases in future emissions.<span class=\"_ _3e7\"> </span>Through 2021 and 2022, Yara analyzed climate risks and opportunities for the Group under different scenarios. The foundation for the exercise was three Representation Concentration Pathways (RCP) from the Intergovernmental Panel on Climate Change (IPCC) fifth assessment: 1) a stringent mitigation scenario (RCP2.6), 2) an interme-<span class=\"_ _3e7\"> </span>diate scenario (RCP4.5), and 3) a very high emissions scenario (RCP8.5). The scope of the analysis covered the whole value chain of Yara, including suppliers, logistics, own operations, and the agricultural and industrial markets. The outcomes were focused on impacts in 2030 and 2050, respectively. The categories of risks and opportunities used by the Task force on Climate related Financial Disclosures (TCFD) were applied through the process.<span class=\"_ _3e7\"> </span>During 2023 the existing Climate Risk and Opportunities register was reviewed and updated to ensure all relevant risks and opportunities were included, and that the impact scores associated were still accurate after considering more recent developments. The foundation for this exercise was the Network for Greening the Financial System (NGFS) climate scenarios: 1) a current policies scenario assuming current climate policies are implemented globally associated with a global temperature increase of ~3\u030a C, and 2) a net zero scenario assuming full global transition to net zero associated with a 1.5/2\u030a C global temperature increase. The goal was to understand what impact these scenarios could have on Yara\u2019s strategy, business model and financial performance. The NGFS Current Policies scenario can be associated with the IPCC intermediate scenario (RCP 4.5).<span class=\"_ _3e7\"> </span>Based on the TCFD categories, Yara\u2019s current understanding of the main climate risks which may impact the Group\u2019s financial performance are the following:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Policy &amp; Legal risk<span class=\"_ _3e7\"> </span></span>This refers mainly to the implementation of carbon pricing mechanisms and regulations to reduce emissions from fertilizer, and that climate related policies and regula-<span class=\"_ _3e7\"> </span>tions develop unequally between markets. Carbon emission taxes in Europe combined with phase-out of free allowances may increase production costs. The risk from carbon pricing may also materialize from greater uncertainty and lack of alignment between countries. Introduction of a Carbon Border Tax Mechanism (CBAM) in Europe increases costs for Yara\u2019s imports of ammonia to the European market, except where inwards processing for re-export can be applied. Strict EU Taxonomy require-<span class=\"_ _3e7\"> </span>ments on environmentally sustainable economic activities may lead to an increase in cost of capital for activities not qualified as Green as per EU regulations. When it comes to fertilizer regulations, additional requirements on fertilizer composition and/<span class=\"_ _3e7\"> </span>or regulation may reduce demand for Yara\u2019s products in certain countries. There is also a risk that Yara will be a target for climate litigations, resulting in legal provisions, costs, and potential business operation impacts.<span class=\"_ _3e7\"> </span> <span class=\"_ _1f\"> </span><span class=\"ff2\">Technology risk<span class=\"_ _3e7\"> </span></span>Technology risk refers mainly to a global risk of competition from new and exist-<span class=\"_ _3e7\"> </span>ing players establishing green ammonia production based on renewable energy which reduces Yara\u2019s ability to sell fertiliz-<span class=\"_ _3e7\"> </span>ers based on grey ammonia in ESG-focused markets.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Market risk<span class=\"_ _3e7\"> </span></span>Consumers particularly in high-income countries, are increasingly driving diets towards healthier, sustainable choices, with more plant-based nutrition. Dietary changes may reduce fertilizer demand. Further, changes in market demand as well as changes in regulation might lead to impairment or change of useful life of existing assets. Transition to low-carbon and climate-resilient economies will further require substantial changes in the use of energy and resources. Shifts in demand, production, and regulation might for instance affect the price of natural gas, which is used both as a feedstock and as energy source for fertilizer production.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Reputation risk<span class=\"_ _3e7\"> </span></span>Yara\u2019s ability, real or perceived, to respond to national and regional climate policies and regulations can impact Yara\u2019s brand, reputation and relationship with current and future business partners, customers, and consumers. This include Yara activities not qualified as Green as per EU Taxonomy requirements as well as Yara\u2019s supply chain.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Physical effects of climate change (acute </span>and chronic)<span class=\"_ _3e7\"> </span>Yara\u2019s industrial setup includes a flexible structure of own-produced and third-party sourced ammonia for production of fer-<span class=\"_ _3e7\"> </span>tilizer. Significant capacity is located at coastal areas which can be subject to acute and chronic weather-related risks, including extreme weather conditions and natural disasters. This may lead to disturbances in operations and the supply chain. Extreme weather conditions may also lead to changes in farming patterns.<span class=\"_ _3e7\"> </span>As of year-end 2023, any current and future financial impact to Yara of climate risks and opportunities is highly uncertain. Yara will therefore continue developing the Group\u2019s understanding of climate related risk exposure under different scenarios to identify, confirm, quantify, and mitigate risks.<span class=\"_ _3e7\"> </span>Yara provides explicit information in the notes to these consolidated financial statements regarding how climate change is reflected in the accounts. This mainly refer to the fol-<span class=\"_ _3e7\"> </span>lowing:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Impairment of non-current assets<span class=\"_ _3e7\"> </span></span>See <span class=\"fc2\">note 4.1</span> Property, plant and equipment and <span class=\"fc2\">note 4.7</span> Impairment of non-current assets for more information.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Useful life of non-current assets<span class=\"_ _3e7\"> </span></span>See <span class=\"fc2\">note 4.1</span> Property, plant and equip-<span class=\"_ _3e7\"> </span>ment for more information.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Government grants<span class=\"_ _3e7\"> </span></span>See <span class=\"fc2\">note 4.9</span> Government grants for more information.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Intangible assets - Emission rights in </span>Europe<span class=\"_ _3e7\"> </span>See <span class=\"fc2\">note 4.2</span> Intangible assets and <span class=\"fc2\">4.9</span> Government grants for more information.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Financial instruments<span class=\"_ _3e7\"> </span></span>See <span class=\"fc2\">note 5.3</span> Interest-bearing debt for more information.<span class=\"_ _3e7\"> </span>1.5 <span class=\"_ _108\"> </span>Environmental impacts and dependencies<span class=\"_ _3e7\"> </span>Yara\u2019s operations as well as its upstream and downstream value chain are potentially exposed to multiple nature and ecosystem related risks. This refers mainly to the avail-<span class=\"_ _3e7\"> </span>ability and quality of water, soil and land, and the industrial and agricultural impacts to these elements, as well as air, from con-<span class=\"_ _3e7\"> </span>sumption and potential pollution aspects. Guided by Yara\u2019s mission to protect the planet and ambition to grow a nature-positive food future, environmental impacts and risks are integrated into the Group\u2019s governance structure, risk management, and key deci-<span class=\"_ _3e7\"> </span>sion-making processes. Identified impacts and risks are assessed on a systematic and continuous basis to monitor and manage performance. Potential and actual incidents as well as non-conformities are investigated. Preventive and corrective actions are initiated when necessary. Comprehensive manage-<span class=\"_ _3e7\"> </span>ment systems, policies, and processes are established for timely identification of forth-<span class=\"_ _3e7\"> </span>coming stricter governmental regulation. New requirements are assessed to identify and manage any future impact on operations and products<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Most or all of the risks described also include opportunities for Yara, based on a business footprint and a strategy with multiple routes to drive growth and value creation, most immediately based on decarbonization.<span class=\"_ _3e7\"> </span>As of year-end 2023, any future financial impact to Yara of environmental impacts and risks is highly uncertain. Yara will therefore continue developing the understanding of the Group\u2019s exposure. The impact to these consolidated financial statements refers to estimations of current environmental and decommissioning obligations. See <span class=\"fc2\">note 5.6</span> Provisions and contingencies for more information<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>1.6 <span class=\"_ _13b\"> </span>Price volatility and the geopolitical situation<span class=\"_ _3e7\"> </span>The situations in Ukraine, Middle East and the Red Sea represent significant geopolitical risk and uncertainties. Future financial effects to Yara of these situations are highly uncertain and cannot be reliably estimated, due to the inherent uncertainty. However, it is likely that future financial effects will depend on the impact of these situations on market prices and on trade and sourcing patterns. Yara monitors the situations closely and adapts to market conditions as appropriate.<span class=\"_ _3e7\"> </span>Import restrictions, as well as several rounds of new sanctions, have been presented by the EU, UK, US and other countries following the situation in Ukraine. This has restricted, and will likely continue to restrict, trade with Russian and Belarus counterparties, both due to sanctions imposed on entities and<span class=\"_ _3e7\"> </span>individuals, and due to banking and logistical challenges.<span class=\"_ _3e7\"> </span>Yara has historically sourced phosphate, potash and ammonia from Russia, and pur-<span class=\"_ _3e7\"> </span>chased significant volumes of natural gas for its production in Europe. Yara has stopped all sourcing from suppliers which are prohibited by sanctions in certain jurisdictions, and is utilizing its global sourcing, production and distribution capabilities with the objective to keep supplying customers and secure continu-<span class=\"_ _3e7\"> </span>ity in food supply chains.<span class=\"_ _3e7\"> </span>To cater for the reduced volumes of ammonia from Russian producers, Yara has replaced these volumes by sourcing ammonia from other producers.<span class=\"_ _3e7\"> </span>In 2023, Yara adapted to market conditions by curtailing 0.89 million tonnes ammonia (19 percent of the Group\u2019s European capacity) and 2.28 million tonnes of finished fertilizer (15 percent of the Group\u2019s European capac-<span class=\"_ _3e7\"> </span>ity). The curtailments are frequently adjusted according to market conditions.<span class=\"_ _3e7\"> </span>For phosphates and potash Yara has increased sourcing from existing suppliers outside of Russia/Belarus and entered contracts with new suppliers, which has secured supplies to Yara\u2019s production system. There has been no material impact on Yara\u2019s production volumes so far due to a lack of raw materials. There can be no assurance, however, that Yara will be able to continue to do so in the future, whether on commercially acceptable terms or within a reasonable amount of time, and, as a result, there could be a reduction in volumes sourced by Yara.<span class=\"_ _3e7\"> </span>Accounts payables to companies linked to Russian sanctioned individuals amount to USD 230 million at 31 December 2023. The amount is adjusted based on foreign currency rates at the balance sheet date. These payables are related to goods received before sanctions were implemented and are presented on the line \u201cTrade and other current payables\u201d in the consolidated of financial position. All were overdue at 31 December 2023. Future settlements are dependent on the development in sanction regulations, so the timing of cash outflow is uncertain.<span class=\"_ _3e7\"> </span>Yara has received contractual demands from suppliers that are linked to Russian sanc-<span class=\"_ _3e7\"> </span>tioned individuals. For more information, see note 5.6<span class=\"fc8\"> Provision and contingencies.<span class=\"_ _3e7\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "Basis of preparation<span class=\"_ _3e7\"> </span>IFRS 17 Insurance Contracts<span class=\"_ _3e7\"> </span>IFRS 17 establishes principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of the Standard. Yara has not identified any significant impact to the consolidated financial statements as result of implementation of IFRS 17. As a non-insurer, Yara does neither expect a significant impact in the future. With reference to the voluntary scope exceptions available within the Standard, Yara will apply IFRS 9 and IFRS 15 instead of IFRS 17 to the extent possible<span class=\"_ _3e7\"> <span class=\"_ _3e7\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "Yara (the Group) ",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "Yara International ASA",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "Yara International ASA",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "a public limited company",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "The Company\u2019s registered office is at Drammensveien 131, Oslo, Norway",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "Drammensveien 131, Oslo, Norway",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "Drammensveien 131, Oslo",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Norway",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "Statement of compliance<span class=\"_ _3e7\"> </span>These consolidated financial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU (European Union) and effective as of 31 December 2023. Yara also provides additional disclosures in accordance with requirements in the Norwegian Accounting Act.<span class=\"_ _3e7\"> </span>The consolidated financial statements have been prepared under the historical cost convention modified to include revaluation to fair value of equity instruments, derivative financial instruments, contingent consideration, disposal group held for sale and defined benefit plan assets<span class=\"_ _3e7\"> </span>The consolidated financial statements are presented in US dollars (USD). All values are rounded to the nearest USD million, except when otherwise indicated. The functional currency of Yara International ASA is Norwegian kroner (NOK)<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "The consolidated financial statements have been prepared under the historical cost convention modified to include revaluation to fair value of equity instruments, derivative financial instruments, contingent consideration, disposal group held for sale and defined benefit plan assets<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "<div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs3c4\">Basis of consolidation<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3c5\">The consolidated financial statements include </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3c6\">Yara International ASA and entities controlled </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3c7\">by Yara International ASA (its subsidiaries). </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3c8\">Control is achieved when the Group has power </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3c9\">over the investee, is exposed to, or has rights </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3ca\">to, variable returns from its involvement with </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3cb\">the investee, and has the ability to use its </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3cc\">power to affect its returns. When the Group </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3cd\">has less than a majority of the voting rights </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3ce\">of an investee, it has power over the investee </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3cf\">if the voting rights in practice are sufficient to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3d0\">unilaterally direct the relevant activities of the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3d1\">investee. The Group re-assesses if it controls </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3d2\">an investee when facts and circumstances </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3d3\">indicate that there are changes to one or more </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3d4\">elements of control.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3d5\">Consolidation of a subsidiary begins when the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3d6\">Group obtains control and ceases when the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3d7\">Group loses control. This means that income </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3d8\">and expenses of subsidiaries acquired or </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3d9\">disposed of are included in the consolidated </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3da\">statement of comprehensive income from </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3db\">the effective date of acquisition and up to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3dc\">the effective date of disposal, as appropriate. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3dd\">Total comprehensive income of subsidiaries is </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3de\">attributed to the owners of Yara International </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws57 gs3df\">ASA and to the non-controlling interests, even </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3e0\">if this results in the non-controlling interests </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3e1\">having a deficit balance.<span class=\"_ _3e7\"> </span></div>All intra group transactions, balances, income and expenses are eliminated in full upon consolidation. Accounting policies of subsidiaries are changed if necessary to ensure consistency with the policies adopted by the Group<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Profit or losses from transactions with associates and joint ventures are recognized in the Group\u2019s consolidated financial statements only to the extent of interest in the associate or joint venture that is not related to the Group.<span class=\"_ _3e7\"> </span>Changes in the Group\u2019s ownership in subsidiaries that do not result in the Group losing control, are accounted for as equity transactions. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received, is recognized directly in equity and attributed to owners of the Company<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "Basis of consolidation<span class=\"_ _3e7\"> </span>The consolidated financial statements include Yara International ASA and entities controlled by Yara International ASA (its subsidiaries). Control is achieved when the Group has power over the investee, is exposed to, or has rights to, variable returns from its involvement with the investee, and has the ability to use its power to affect its returns. When the Group has less than a majority of the voting rights of an investee, it has power over the investee if the voting rights in practice are sufficient to unilaterally direct the relevant activities of the investee. The Group re-assesses if it controls an investee when facts and circumstances indicate that there are changes to one or more elements of control.<span class=\"_ _3e7\"> </span>Consolidation of a subsidiary begins when the Group obtains control and ceases when the Group loses control. This means that income and expenses of subsidiaries acquired or disposed of are included in the consolidated statement of comprehensive income from the effective date of acquisition and up to the effective date of disposal, as appropriate. Total comprehensive income of subsidiaries is attributed to the owners of Yara International ASA and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance.<span class=\"_ _3e7\"> </span>All intra group transactions, balances, income and expenses are eliminated in full upon consolidation. Accounting policies of subsidiaries are changed if necessary to ensure consistency with the policies adopted by the Group<span class=\"_ _3e7\"> </span>Changes in the Group\u2019s ownership in subsidiaries that do not result in the Group losing control, are accounted for as equity transactions. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received, is recognized directly in equity and attributed to owners of the Company<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>EU Directive 83/349<span class=\"_ _3e7\"> </span>Yara GmbH &amp; Co. KG with legal seat in D\u00fclmen/Germany, and its directly and indirectly owned subsidiaries, are included in the consolidated financial statements of Yara International ASA as defined by sec. 291 HGB (German commercial code). For the purpose of sec. 264b HGB, Yara GmbH &amp; Co. KG makes use of the relief to not disclose any independent financial statement and notes<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": " When the Group has less than a majority of the voting rights of an investee, it has power over the investee if the voting rights in practice are sufficient to unilaterally direct the relevant activities of the investee. The Group re-assesses if it controls an investee when facts and circumstances indicate that there are changes to one or more elements of control.<span class=\"_ _3e7\"> </span>Consolidation of a subsidiary begins when the Group obtains control and ceases when the Group loses control. This means that income and expenses of subsidiaries acquired or disposed of are included in the consolidated statement of comprehensive income from the effective date of acquisition and up to the effective date of disposal, as appropriate. Total comprehensive income of subsidiaries is attributed to the owners of Yara International ASA and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance.<span class=\"_ _3e7\"> </span>Changes in the Group\u2019s ownership in subsidiaries that do not result in the Group losing control, are accounted for as equity transactions. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received, is recognized directly in equity and attributed to owners of the Company<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "<div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs3eb\">Foreign currency translation<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gs3ec\">Transactions and balances<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3ed\">Individual financial statements of Yara </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3ee\">International ASA and its subsidiaries are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3ef\">prepared in the respective entities\u2019 functional </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3f0\">currency. Functional currency is the currency </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3f1\">of the primary economic environment in which </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3f2\">the entity operates. In the individual financial </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3f3\">statements, transactions in currencies </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3f4\">other than the entity\u2019s functional currency </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3f5\">are recognized by applying the exchange </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3f6\">rate at the date of transaction. Monetary </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3f7\">items denominated in foreign currencies are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3f8\">translated using the exchange rate at the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3f9\">balance sheet date. Non-monetary items </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3fa\">that are measured in terms of historical cost </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3fb\">in a foreign currency are not re-translated. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3fc\">Changes in value due to these foreign </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3fd\">currency translations are recognized in the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3fe\">statement of income of the individual entity </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs3ff\">and reflected as \u201cforeign currency exchange </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs400\">gain/(loss)\u201d in the consolidated statement of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs401\">income for the Group.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs402\">Foreign currency translations on foreign </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs403\">currency borrowings that provide a hedge </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs404\">against a net investment in a foreign entity, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs405\">or monetary items that are regarded as a part </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs406\">of the net investments, are not recognized </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs407\">in the consolidated of income. Such foreign </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs408\">currency translations are recognized as a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs409\">separate component of other comprehensive </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs40a\">income, including tax charges and credits </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws57 gs40b\">attributable to these borrowings and monetary </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs40c\">items. When the net investment is disposed </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs40d\">of, or the monetary item is settled, they are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs40e\">recognized in the consolidated statement of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs40f\">income.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs410\">Group companies<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs411\">When preparing the consolidated financial </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs412\">statements, all items in the individual </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs413\">financial statements are translated into </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs414\">USD using the exchange rates at period-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs415\">end for statement of financial position </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs416\">items and monthly average exchange </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs417\">rates for statement of income items. Gains </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs418\">and losses derived from this translation, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs419\">including effects of exchange rate changes </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs41a\">on transactions designated as hedges of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs41b\">net foreign investments, are included in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs41c\">other comprehensive income as a separate </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs41d\">component.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs41e\">The translation difference derived from each </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs41f\">foreign subsidiary, associated company or </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs420\">jointly controlled entity, is reversed through </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs421\">the statement of income as part of the gain or </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs422\">loss arising from the divestment or liquidation </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs423\">of such a foreign operation.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs424\">Any goodwill arising on the acquisition </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs425\">of a foreign operation, and any fair value </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs426\">adjustments to the carrying amounts of assets </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs427\">and liabilities arising on the acquisition of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs428\">that foreign operation, are translated using </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs429\">the closing rate at the date of that statement </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs42a\">of financial position and recognized in other </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs42b\">comprehensive income.<span class=\"_ _3e7\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "Foreign currency translation<span class=\"_ _3e7\"> </span>Transactions and balances<span class=\"_ _3e7\"> </span>Individual financial statements of Yara International ASA and its subsidiaries are prepared in the respective entities\u2019 functional currency. Functional currency is the currency of the primary economic environment in which the entity operates. In the individual financial statements, transactions in currencies other than the entity\u2019s functional currency are recognized by applying the exchange rate at the date of transaction. Monetary items denominated in foreign currencies are translated using the exchange rate at the balance sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are not re-translated. Changes in value due to these foreign currency translations are recognized in the statement of income of the individual entity and reflected as \u201cforeign currency exchange gain/(loss)\u201d in the consolidated statement of income for the Group.<span class=\"_ _3e7\"> </span>Foreign currency translations on foreign currency borrowings that provide a hedge against a net investment in a foreign entity, or monetary items that are regarded as a part of the net investments, are not recognized in the consolidated of income. Such foreign currency translations are recognized as a separate component of other comprehensive income, including tax charges and credits attributable to these borrowings and monetary items. When the net investment is disposed of, or the monetary item is settled, they are recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "Foreign currency translation<span class=\"_ _3e7\"> </span>Transactions and balances<span class=\"_ _3e7\"> </span>Individual financial statements of Yara International ASA and its subsidiaries are prepared in the respective entities\u2019 functional currency. Functional currency is the currency of the primary economic environment in which the entity operates. In the individual financial statements, transactions in currencies other than the entity\u2019s functional currency are recognized by applying the exchange rate at the date of transaction. Monetary items denominated in foreign currencies are translated using the exchange rate at the balance sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are not re-translated. Changes in value due to these foreign currency translations are recognized in the statement of income of the individual entity and reflected as \u201cforeign currency exchange gain/(loss)\u201d in the consolidated statement of income for the Group.<span class=\"_ _3e7\"> </span>Foreign currency translations on foreign currency borrowings that provide a hedge against a net investment in a foreign entity, or monetary items that are regarded as a part of the net investments, are not recognized in the consolidated of income. Such foreign currency translations are recognized as a separate component of other comprehensive income, including tax charges and credits attributable to these borrowings and monetary items. When the net investment is disposed of, or the monetary item is settled, they are recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span>Group companies<span class=\"_ _3e7\"> </span>When preparing the consolidated financial statements, all items in the individual financial statements are translated into USD using the exchange rates at period-<span class=\"_ _3e7\"> </span>end for statement of financial position items and monthly average exchange rates for statement of income items. Gains and losses derived from this translation, including effects of exchange rate changes on transactions designated as hedges of net foreign investments, are included in other comprehensive income as a separate component.<span class=\"_ _3e7\"> </span>The translation difference derived from each foreign subsidiary, associated company or jointly controlled entity, is reversed through the statement of income as part of the gain or loss arising from the divestment or liquidation of such a foreign operation.<span class=\"_ _3e7\"> </span>Any goodwill arising on the acquisition of a foreign operation, and any fair value adjustments to the carrying amounts of assets and liabilities arising on the acquisition of that foreign operation, are translated using the closing rate at the date of that statement of financial position and recognized in other comprehensive income",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-562": {
   "value": "<div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs42d\">Material accounting policies<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs42e\">Accounting policies according to the list below </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs42f\">are included in the relevant notes to the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs430\">consolidated financial statements:<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs431\">Accounting policies<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs432\">Revenue recognition<span class=\"_ _212\"> </span>2.1<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs433\">Interest income and expense<span class=\"_ _da\"> </span>2.7<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs434\">Income Taxes<span class=\"_ _1b4\"> </span>2.8<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs435\">Inventories<span class=\"_ _1fa\"> </span>3.1<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs436\">Trade receivables<span class=\"_ _f8\"> </span>3.2<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs437\">Cash and cash equivalents<span class=\"_ _e7\"> </span>3.4<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs438\">Property, plant and equipment<span class=\"_ _28\"> </span>4.1<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs439\">Goodwill<span class=\"_ _1cf\"> </span>4.2<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs43a\">Intangible assets other than goodwill<span class=\"_ _39\"> </span>4.2<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs43b\">Investments in associates and joint </div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs43c\">ventures<span class=\"_ _1c6\"> </span>4.3<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs43d\">Investments in joint operations<span class=\"_ _58\"> </span>4.4<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs43e\">Leases<span class=\"_ _19f\"> </span>4.5<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs43f\">Other non-current assets<span class=\"_ _1db\"> </span>4.6<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs440\">Impairment of non-current assets<span class=\"_ _95\"> </span>4.7<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs441\">Government grants<span class=\"_ _20a\"> </span>4.9<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs442\">Own shares<span class=\"_ _260\"> </span>5.1<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs443\">Dividends paid<span class=\"_ _18b\"> </span>5.1<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs444\">Interest-bearing debt<span class=\"_ _18c\"> </span>5.3<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs445\">Pensions and other long-term employee </div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs446\">benefit obligations<span class=\"_ _189\"> </span>5.4<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs447\">Trade and other payables<span class=\"_ _b2\"> </span>5.5<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs448\">Provisions and contingencies<span class=\"_ _d\"> </span>5.6<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs449\">Hedge accounting<span class=\"_ _af\"> </span>6.2<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs44a\">Financial Instruments<span class=\"_ _261\"> </span>6.3<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs44b\">Fair value measurement<span class=\"_ _46\"> </span>6.3<span class=\"_ _3e7\"> </span></div>2.1 <span class=\"_ _13b\"> </span>Revenue from contracts with customers<span class=\"_ _3e7\"> </span>Overview and accounting policies<span class=\"_ _3e7\"> </span>A description of the nature of external rev-<span class=\"_ _3e7\"> </span>enues in the Yara Group can be found in note 2.3<span class=\"fc8\"> Segment information.<span class=\"_ _3e7\"> </span></span>Yara recognizes as revenue the agreed trans-<span class=\"_ _3e7\"> </span>action price in a contract with a customer at the time when the Group transfers the control of a distinct product or service to the customer.<span class=\"_ _3e7\"> </span>The nature of Yara\u2019s revenue recognition is categorized as follows:<span class=\"_ _3e7\"> </span>\u2022 Sale of fertilizer and chemical products<span class=\"_ _3e7\"> </span>Yara sells fertilizer and chemical products to customers worldwide. Ordinary purchase orders are normally the contracts with the customer which create enforceable rights and obligations. Revenue is recognized when control of the products is transferred to the customer. This is normally deter-<span class=\"_ _3e7\"> </span>mined by the incoterm used in the sales transactions. The use of incoterms varies between regions, markets and customers, but products are typically sold ex-ware-<span class=\"_ _3e7\"> </span>house.<span class=\"_ _3e7\"> </span>Contracts with larger customers often include sales incentives leading to variable consideration amounts. Volume discounts are the dominant sales incentives used by Yara. These discounts may have pro-<span class=\"_ _3e7\"> </span>spective or retrospective effect. Volume discounts with retrospective effect are systematically accrued and recognized as reduction of revenue based on the best estimate of the amounts potentially due to the customer. If the discount cannot be reliably estimated, revenue is reduced by the maximum potential discount. Discounts which qualify as material rights are accounted for as separate performance obligations.<span class=\"_ _3e7\"> </span>Products are normally sold with standard warranties which provide protection for the customers that the product have the agreed-upon specifications. These standard warranties are accounted for using IAS 37 Provisions, Contingent Liabilities and Contingent Assets. The Group does not have any other significant obligations for returns or refunds.<span class=\"_ _3e7\"> </span>The majority of sales in the Group have credit terms of less than 90 days. Normally customer contracts do not include a signifi-<span class=\"_ _3e7\"> </span>cant financing component.<span class=\"_ _3e7\"> </span>Yara does not have significant incremental costs of obtaining or fulfilling contracts with customers which the Group expects to recover.<span class=\"_ _3e7\"> </span>\u2022 Freight/insurance services<span class=\"_ _3e7\"> </span>Yara arranges delivery to the customer\u2019s location using different incoterms. When the Group uses incoterms which transfer the responsibility for the goods to the<span class=\"_ _3e7\"> </span><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs686\">customer before the freight/insurance </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs687\">service is delivered (C-incoterms), Yara </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs688\">normally considers the freight/insurance </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs689\">service to be a distinct service which shall </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs68a\">be accounted for as a separate perfor-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs68b\">mance obligation. This means that Yara </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs68c\">allocates consideration to these freight/<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs68d\">insurance services based on known or </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs68e\">estimated standalone selling prices, and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs68f\">recognizes the corresponding revenue over </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs690\">time to the extent the freight/insurance </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs691\">service is performed. However, the timing </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs692\">effects are limited since the majority of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs693\">deliveries to the customer\u2019s location are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs694\">done within days. Shipping and handling </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs695\">activities that occur before customers take </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs696\">control of the goods are considered to be </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs697\">part of fulfilling the sale of the goods.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs698\">\u2022 </div><div class=\"t m12 h7c ff2 fs42 fc8 sc0 ls1 ws0 gs699\">Other products and services<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs69a\">Other products and services include a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs69b\">number of different offerings including </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs69c\">equipment and services to store or handle </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs69d\">products, and technology offerings, such as </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs69e\">environmental solutions. Revenues from </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs69f\">sale of equipment are recognized upon </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6a0\">delivery to the customer. Revenues from </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6a1\">sale of services are recognized over time as </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6a2\">the service is performed. Revenues from </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6a3\">environmental solutions technology offer-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6a4\">ings are recognized over time using the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6a5\">percentage of completion method if they </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6a6\">meet the criteria for over time recognition </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6a7\">in IFRS 15. The percentage of completion </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6a8\">method is an input method (based on costs </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6a9\">incurred) and provides a faithful depiction </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6aa\">of the transfer of these offerings since </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6ab\">it is reasonably possible to estimate the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6ac\">stages of project completion on an ongoing </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6ad\">basis. Offerings which represent multiple </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6ae\">element arrangements are analyzed to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6af\">identify distinct goods or services that shall </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6b0\">be accounted for as separate performance </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6b1\">obligations.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6b2\">\u2022 </div><div class=\"t m12 h7c ff2 fs42 fc8 sc0 ls1 ws0 gs6b3\">Urea sales in India<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6b4\">Yara\u2019s India business manufactures and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6b5\">sells urea to dealers who sell to retailers </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6b6\">who in turn sell to farmers. Yara sells </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6b7\">urea under a pricing scheme policy (as </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6b8\">applicable from time to time) issued by </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6b9\">the Government of India (GoI). This policy </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6ba\">aims to promote balanced nutrient appli-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6bb\">cation and sustained agricultural growth </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6bc\">by making urea available to farmers across </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6bd\">India at affordable prices on a timely basis.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6be\">The price at which Yara can sell urea to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6bf\">registered dealers under the pricing scheme </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6c0\">policy (as applicable from time to time) is </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6c1\">regulated, verified and determined by GoI. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6c2\">The price is generally less than the cost of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6c3\">production. GoI provides a compensation </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6c4\">based on a predefined method considering </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6c5\">the sales price set by GoI to be charged to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6c6\">registered dealers, the cost for natural gas, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6c7\">other variable cost (including cost of bags </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6c8\">and freight) and fixed cost.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6c9\">Control of goods transfers at the time </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6ca\">the registered dealer receives the goods. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6cb\">The consideration recognized as revenue </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6cc\">is based on the dealer\u2019s receipt of goods </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6cd\">and constitutes of the fixed sales price to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6ce\">be paid by the registered dealer and the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6cf\">estimated compensation to be paid by GoI. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6d0\">As Yara has the inventory risk and controls </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6d1\">the goods until they are delivered to the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6d2\">registered dealers, the compensation from </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6d3\">GoI is presented as revenue in the consoli-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6d4\">dated statement of income.<span class=\"_ _3e7\"> </span></div>2.7 <span class=\"_ _4\"> </span>Financial income and expenses<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Interest income and expenses are recognized in the consolidated statement of income as they are accrued, based on the effective interest method<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>See \u201cBasis of preparation\u201d on <span class=\"fc2\">page 222\u2013224</span> for accounting policies on foreign currency exchange gain/(loss). Capitalized interest expense refers to borrowing costs which are added to the cost of Property, plant and equipment that take a substantial period of time to get ready for their intended use or sale (\u201cqualifying assets\u201d) if they are directly attributable to the acquisition, construction or produc-<span class=\"_ _3e7\"> </span>tion of such assets<span class=\"_ _3e7\"> </span>2.8 <span class=\"_ _102\"></span>Income taxes<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Income tax expense represents the sum of the tax currently payable and deferred tax.<span class=\"_ _3e7\"> </span>The tax currently payable is based on taxable profit for the year. The Group\u2019s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.<span class=\"_ _3e7\"> </span>Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax base used in the computation of taxable profit. It is accounted for by using the liability method. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax assets are generally recognized for all deductible temporary differ<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ences, carry forward of unused tax credits, and any unused tax losses. However, deferred tax assets are recognized only to the extent these can be utilized against probable taxable profits.<span class=\"_ _3e7\"> </span>Deferred tax assets and liabilities are not rec<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ognized if the temporary difference arises from goodwill, or from the initial recognition of other assets and liabilities in a transaction (other than in a business combination) that affects neither the taxable profit nor the accounting profit.<span class=\"_ _3e7\"> </span>Deferred tax liabilities are recognized for taxable temporary differences associated with invest<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ments in subsidiaries, associates and interests in jointly controlled entities, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductible temporary differences associ<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ated with such investments and interests, are recognized only to the extent it is probable that sufficient taxable profits are expected to reverse in the foreseeable future to utilize the benefits of the temporary differences.<span class=\"_ _3e7\"> </span>Deferred tax assets and liabilities are meas-<span class=\"_ _3e7\"> </span>ured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The measurement of deferred tax liabil-<span class=\"_ _3e7\"> </span>ities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the reporting date, to recover or settle the carrying amount of its assets and liabilities.<span class=\"_ _3e7\"> </span>Current and deferred taxes are recognized as expense or income in the consolidated state<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ment of income, except when they relate to items recognized directly in equity or in other comprehensive income. In such cases, the corresponding tax is also recognized directly in equity or in other comprehensive income. Uncertain tax positions, for example from unresolved disputes with tax authorities, are provided for if there are probable cash outflows. In certain cases, it may be unclear how tax law applies to a particular transaction or circumstance until the relevant taxation authority or court takes a decision in the future. Consequently, this may affect tax assets or liabilities. When assessing whether uncertainty over tax treatments exists Yara will consider current tax law and regulations, general prac<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>tice, decisions and rulings by the court or other relevant authorities as well as tax memoran<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>dum prepared by internal or external experts. In case of uncertain tax treatments Yara will consider the probability that a taxation author<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ity will accept an uncertain tax treatment. When concluding that it is not probable that the taxation authority will accept an uncertain tax treatment, Yara will reflect the effect of uncertainty by using the method that provides better prediction resolution of uncertainty<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>3.1 <span class=\"_ _108\"> </span>Inventories<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Inventories are stated at the lower of cost, using weighted average, and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and other selling costs. As some of Yara\u2019s products are traded in markets where there are limited observable market references available, estimates and assumptions by management are needed to determine net realizable value.<span class=\"_ _3e7\"> </span>All amounts presented are net of write-downs. A write-down is recognized for the amount by which the carrying amount exceeds its net realizable value.<span class=\"_ _3e7\"> </span>The cost of inventories comprises all costs of purchase, cost of conversion and other costs incurred in bringing the inventories to their present location and condition. This includes direct materials, direct labor, and an appropriate portion of production overhead, or the purchase price of the inven-<span class=\"_ _3e7\"> </span>tory. Yara is using the standard costing method for cost measurement which considers normal levels of materials and supplies, labor, efficiency and capacity utilization. If standard cost deviates significantly from the actual cost, adjustments are done to reflect the correct cost of production for the applicable period.<span class=\"_ _3e7\"> </span>Spare parts held as inventories are spare parts which do not meet the criteria for being classified as property, plant and equipment.<span class=\"_ _3e7\"> </span>Yara has internal sales between the different segments. These sales create internal margins which are eliminated and presented mainly as \u201cOther and eliminations\u201d<span class=\"_ _3e7\"> </span>3.2 <span class=\"_ _21\"> </span>Trade receivables<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Trade receivables are initially recognized at the agreed transaction price in the contract with the customer. Subsequently they are measured at amortized costs using the effective interest method. Short-term receivables are normally not discounted.<span class=\"_ _3e7\"> </span>In accordance with the expected loss model, Yara records lifetime expected credit losses on all trade and lease receivables (the simplified approach). The calculation of expected credit loss (ECL) is based on both historical and forward-looking information, and it is done on a geographical level. When calculating ECL for trade receivables not yet due and trade receivables less than 90 days overdue, the last five years historical loss percentage is used as base amount for allowance. Forward-looking information is taken into account by assessing available information on local unit level which could indicate an expected future loss that is higher or lower than the experience, including regional macroeconomic information. Calculation of ECL for trade receivables more than 90 days overdue is based on a separate, individual assessment of each receivable.<span class=\"_ _3e7\"> </span>A receivable is considered to be in default when it is overdue and enforcement activities have started. If there is a reasonable expectation that enforcement activities will not lead to recovery, the receivable is credit impaired. The receivable is written off when enforcement activities lead to objective evidence of the receivable being irrecoverable.<span class=\"_ _3e7\"> </span>3.4 <span class=\"_ _102\"></span>Cash and cash equivalents<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Cash and cash equivalents include bank deposits and monetary items which are due in less than three months. They are initially recognized at fair value and subsequently measured at amortized cost using the effective interest method. However, they are normally not discounted as they are short-term items. On deposits, Yara records a 12-month expected credit loss if there has not been any significant increase in credit risk since initial recognition (the general approach)<span class=\"_ _3e7\"> </span>4.1 <span class=\"_ _5\"> </span>Property, plant and equipment<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>An item of property, plant and equipment is recognized at cost if it is probable that the item will generate future economic benefits for Yara and the cost can be measured reliably. The carrying value of PP&amp;E is comprised of the historical cost less accumulated depreciation and any impair-<span class=\"_ _3e7\"> </span>ment loss. If a legal or constructive obligation exists to decommission PP&amp;E, the carrying value of the assets is increased with the discounted value of such obligations.<span class=\"_ _3e7\"> </span> Borrowing costs are added to the cost of assets that take a substantial period of time to get ready for their intended use or sale (\u201cqualifying assets\u201d) if they are directly attributable to the acquisition, construction or production of such assets.<span class=\"_ _3e7\"> </span>Depreciation of an asset begins when it is available for use. An asset is available for use when the asset is in the location and condition necessary for it to be capable of operating in the manner intended by management. Decommissioning obligations and borrowing costs added to the carrying amount of PP&amp;E are depreciated over the useful life of the respective PP&amp;E.<span class=\"_ _3e7\"> </span>PP&amp;E are depreciated on a straight-line basis over their expected useful life. Individual parts of PP&amp;E with different useful lives are accounted for and depreciated separately. Expected useful lives and residual values are, unless immaterial, re-assessed annually.<span class=\"_ _3e7\"> </span>Gain or loss due to sale or retirement of PP&amp;E is calculated as the difference between sales pro-<span class=\"_ _3e7\"> </span>ceeds and the carrying value and is recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span>An impairment is recognized if an asset\u2019s carrying value is higher than the recoverable amount.<span class=\"_ _3e7\"> </span>PP&amp;E is tested for impairment whenever events or changes in circumstances indicate that such carrying amounts may not be recoverable. See <span class=\"fc2\">note 4.7</span> Impairment of non-current assets<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Expenses related to periodic maintenance of plants (\u201cturnarounds\u201d) and recurring investments to extend the current plant performance for a longer period of time, are recognized as assets and depreciated on a systematic basis until the next periodic maintenance if cycle is more than one year on average. Major replacements and renewals are capitalized and depreciated separately based on their specific useful lives. Replaced assets are derecognized. Most of the remaining repair and maintenance costs are expensed as incurred<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Removal of mine waste materials (\u201cstripping costs\u201d) in the production phase of existing mines are capitalized as a component of existing tangible mine assets when the activity gives improved access to ore. Stripping activity assets are depreciated on a straight-line basis over the useful lives of the underlying mining assets<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Capitalization of investments as self-constructed PP&amp;E start when defined decision gates are met. These investments are then categorized as assets under construction until they are ready for use as intended by management. Once they are ready for use, they are transferred to the applicable classes of PP&amp;E and depreciation starts.<span class=\"_ _3e7\"> </span>A government grant that compensates Yara for the cost of an asset, is deducted from the carrying value of the asset. See <span class=\"fc2\">note 4.9</span> Government grants for more information<span class=\"_ _3e7\"> </span>Assessment of useful life<span class=\"_ _3e7\"> </span>The Inflation Reduction Act (IRA) in the US, which was approved in 2022, is expected to create a decarbonization momentum and to make the US a highly attractive location for clean ammonia investments. The cost of producing blue ammonia in the US after the introduction of IRA will be significantly lower than in Europe, especially if Europe does not introduce additional incentives for its own industry. Given expected increased demand for blue ammonia in new segments like shipping, power generation and as energy carrier, combined with low visibility of future incentive schemes in Europe, it is too early to predict how potential new ammonia supply from the US may impact production assets in Europe. However, Yara will closely monitor the supply/demand balance and government incentives in Europe going forward. Yara\u2019s ammonia plants in Europe are mainly integrated with production of fertilizer and industrial products. Depending on the market fundamentals for ammonia in the future, it cannot be ruled out that a more liquid ammonia market with competitive supply from the US to Europe could lead to reduced useful life and/or impairments of production assets in Europe, in particular ammonia production assets. Importing ammonia to integrated production sites in Europe is technically possible and is already used as an optimization tool for some sites. However, the technical and business feasibility of increasing ammonia imports in the future will vary from site to site. As of 31 December 2023, the carrying amount of Yara\u2019s ammonia production assets in Europe amounts to USD 538 million. Of this, USD 164 million refer to assets with an estimated remaining useful life of more than 10 years. Yara has currently not adjusted the useful life of its production assets in Europe. Yara has neither identified assets that may have reduced or no-value (stranded assets) as a result of climate related matters including changes in technology, regulations, markets or societal habits. However, as the Group continues to refine its understanding of climate-related risk exposure across various sce-<span class=\"_ _3e7\"> </span>narios, it may uncover conditions that are currently unknown. Yara may also make future, climate related, strategic decisions that potentially trigger assets to become stranded<span class=\"_ _3e7\"> </span>4.2 <span class=\"_ _102\"></span>Intangible assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Intangible assets with finite useful lives, and that are acquired separately, are carried at cost less accumulated amortization and accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful lives. Both the estimated useful life and amor-<span class=\"_ _3e7\"> </span>tization method are reviewed at the end of each reporting period. The effect of any changes in estimate is accounted for on a prospective basis. Intangible assets with indefinite useful lives, and that are acquired separately, are carried at cost less accumulated impairment losses<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Goodwill is initially measured at cost being the excess of the aggregate of the consideration transferred, the amount recognized for non-controlling interest, and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any) over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognized in profit or loss. After initial recognition, goodwill is measured at cost less any accumulated impairment losses. Useful lives are set as indefinite with no amortization as there is no foreseeable limit to the cash flows generated by goodwill. Instead of amortization, goodwill is tested for impairment. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to cash-generating units (CGUs) or group of CGUs that are expected to benefit from the combination. For more information on impairment, see <span class=\"fc2\">note 4.7</span> Impairment of non-current assets. Intangible assets other than<span class=\"_ _3e7\"> </span> goodwill are tested for impairment whenever events or changes in circumstances indicate that such carrying amounts may not be recoverable. Intangible assets not ready for its intended use are also tested for impairment annually. See <span class=\"fc2\">note 4.7</span> Impairment of non-current assets<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>4.3 <span class=\"_ _102\"></span>Associated companies and joint ventures<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Associated companies are investments in companies where the Group has significant influence, but not control. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. Significant influence normally exists when the Group holds directly or indirectly between 20 percent and 50 percent of voting rights<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>A joint arrangement is an arrangement in which two or more parties have joint control. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. A joint arrangement is either a joint operation or a joint venture. The classification depends upon the rights and obligations of the parties to the arrangement. In a joint operation the parties have rights to the assets, and obligations for the liabilities, of the arrangement (see <span class=\"fc2\">note 4.4</span> Joint operations for further details). In a joint venture the parties have rights to the net assets of the arrangement.<span class=\"_ _3e7\"> </span>The share of results, assets and liabilities of associated companies and joint ventures are incorporated into the consolidated financial statements using the equity method of accounting. Investments in equity-accounted investees are tested for impairment if indications of loss in value are identified. Where necessary, accounting policies of equity-accounted investees are changed to ensure consistency with the accounting policies adopted by the Yara Group<span class=\"_ _3e7\"> </span>4.4 Joint operations<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>With reference to joint arrangements, as detailed in <span class=\"fc2\">note 4.3</span> Associated companies and joint ventures, the parties in a joint operation have rights to the assets, and obligations for the liabilities, of the arrangement. The Group recognizes in relation to its interests in a joint operation:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Its assets, including its share of assets held jointly;<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Its liabilities, including its share of any liabilities incurred jointly;<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Its revenue from the sale of its share of the output arising from the joint operation;<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Its share of the revenue from the sale of the output by the joint operation and;<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Its expenses, including its share of any expenses incurred jointly.<span class=\"_ _3e7\"> </span>The Group accounts for these assets, liabilities, revenues and expenses in accordance with the applicable IFRSs<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>4.5 <span class=\"_ _102\"></span>Leases<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>IFRS 16 defines a lease as a contract that conveys the right to control the use of an identified asset for a period of time in exchange for consideration. For each contract that meets this defini-<span class=\"_ _3e7\"> </span>tion, IFRS 16 requires lessees to recognize a right-of-use asset and a lease liability in the balance sheet, with certain exemptions for short-term and low value leases. Lease payments are to be reflected as interest expense and a reduction of lease liabilities, while the right-of-use assets are to be depreciated over the shorter of the lease term and the assets\u2019 useful life. The portion of lease payments representing payments of lease liabilities shall be classified as cash flows used in financing activities in the consolidated statement of cash flows. Payments for short-term leases, low value assets and variable amounts not included in the measurement of the lease liability shall be classified within operating activities. Yara also classifies payment of interest within operating activities.<span class=\"_ _3e7\"> </span>Yara has taken advantage of the accounting policy choice in IFRS 16 to not apply the standard to leases of intangible assets. This means that leases of intangible assets are accounted for by applying IAS 38 Intangible assets.<span class=\"_ _3e7\"> </span>Significant lease liabilities for the Group comprise of leases of land, vessels, product storage assets (warehouses, terminals etc.), office buildings and other buildings. Other, less significant leases in Yara comprise of transportation and logistics assets, machinery and equipment, utilities supply, employee cars, IT infrastructure and office equipment. Yara has applied different accounting policies to different assets as follows:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Yara expenses services and other non-lease components embedded in lease contracts for land, vessels, product storage assets, utilities supply, IT infrastructure, office buildings and other buildings. For leases of other assets, Yara capitalizes non-lease components subject to fixed payments as part of the lease.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Yara expenses short-term leases of machinery, office equipment and other equipment in accord-<span class=\"_ _3e7\"> </span>ance with the general short-term exemption in IFRS 16.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Yara expenses low value leases in accordance with the general low value exemption in IFRS 16.<span class=\"_ _3e7\"> </span>Lease terms are determined by including extension and termination options which are reasonably certain to be exercised. Yara strives to consider all relevant facts and circumstances that create an economic incentive for Yara to exercise such options. However, use of significant judgement may be needed.<span class=\"_ _3e7\"> </span>Yara discounts the lease liability by using incremental borrowing rates. However, the interest rate implicit in the lease may be used for selected lease arrangements which are material on Group level and if the rate can be readily determined. The incremental borrowing rates are updated on a quarterly basis and are determined for all relevant currencies and lease terms taking into account the risk-free rate, Yara\u2019s credit risk premium, local unit risk premium above Yara country risk premium and asset risk premium. Updated incremental borrowing rates are applied to new lease arrangements recognized during that quarter, as well as for modifications of existing leases.<span class=\"_ _3e7\"> </span>4.6 <span class=\"_ _1d\"></span>Other non-current assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Other long-term receivables, loans and deposits are initially recognized at fair value. Subsequently they are measured at amortized cost using the effective interest method.<span class=\"_ _3e7\"> </span>On other receivables, loans and deposits, Yara records 12-months expected credit losses if there has not been any significant increase in credit risk since initial recognition (the general approach). If there has been a significant increase in credit risk, lifetime expected credit losses is recorded. The 12-months expected credit losses reflect losses from default events that are possible within the next 12 months. They are calculated as the probability of default based on the credit rating of different counterparts multiplied with the loss given default based on listed corporate bonds that are considered relevant. If a significant increase in credit risk since initial recognition is identified, a lifetime expected credit loss for the specific receivable, loan or deposit will be recognized based on an individual assessment. The credit risk has normally increased significantly when a receivable is defaulted.<span class=\"_ _3e7\"> </span>A receivable is considered to be in default when it is overdue and enforcement activities have started. If there is a reasonable expectation that enforcement activities will not lead to recovery, the receivable is credit impaired. The receivable is written off when enforcement activities lead to objective evidence of the receivable being irrecoverable.<span class=\"_ _3e7\"> </span>Yara\u2019s expected credit losses on other receivables, loans and deposits are limited. As a result, disclosures are reduced due to materiality.<span class=\"_ _3e7\"> </span>4.7 <span class=\"_ _21\"> </span>Impairment of non-current assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Cash-generating units (CGUs) or group of CGUs to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. Any impairment loss is allocated first to reduce the carrying amount of goodwill allocated to the CGU or group of CGUs, and then to the CGUs\u2019 or group of CGUs\u2019 other assets on a pro rata basis of the carrying amounts. An impairment loss recognized for goodwill is not reversed in a subsequent period. On disposal of a subsidiary, the attributable amount of goodwill is included in the determi-<span class=\"_ _3e7\"> </span>nation of the gain or loss on disposal.<span class=\"_ _3e7\"> </span>Non-current assets other than goodwill are tested for impairment whenever events or changes in circumstances indicate that such carrying amounts may not be recoverable. An impairment loss is recognized to the extent that the assets\u2019 carrying value exceeds its recov-<span class=\"_ _3e7\"> </span>erable amount. The recoverable amount is the higher of an asset\u2019s fair value less cost to sell and value-in-use. For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (CGUs). In assessing value-in-use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate.<span class=\"_ _3e7\"> </span>Previously recognized impairment losses, except for impaired goodwill, are reversed if the assump<span class=\"ws0\">-<span class=\"_ _3e7\"> </span></span>tions for impairment are no longer present. Impairment losses are only reversed to the extent that the asset\u2019s carrying value does not exceed the carrying value that would have been determined, net of depreciation, if no impairment had been recognized<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>4.9 <span class=\"_ _1d\"></span>Government grants<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Government grants are recognized in the financial statements when Yara has reasonable assur-<span class=\"_ _3e7\"> </span>ance that the Group will comply with conditions attached to them and the grants will be received. Any portion of government grants received, but not yet earned, is deferred as a liability until the associated activity is expected to be performed or expenses recognized. Any portion earned, but not yet received, is recognized as a receivable<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>White certificates received are recognized as intangible assets at cost (nominal value zero). If sold, Yara recognizes a gain equal to the selling price. For more information see <span class=\"fc2\">note 2.2</span> Other income and commodity derivative gain/loss and <span class=\"fc2\">note 4.2</span> Intangible assets.<span class=\"_ _3e7\"> </span>Government granted CO<span class=\"_ _3e7\"> </span>2 emission allowances under EU ETS are recognized as intangible assets at cost (nominal value zero). If actual emissions exceed the number of allocated allowances, addi<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>tional allowances are purchased, and the cost of which is included as part of the production cost of<span class=\"_ _3e7\"> </span>inventory. Any sale of excess emission rights is recognized at the time of the sale at the transaction price<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Compensation for energy tax comprise both refund schemes (actual cash flows) or exemption schemes (no cash flows). Energy tax and excise duty refunds are recognized as a reduction to the related expense in profit and loss.<span class=\"_ _3e7\"> </span>Government grants that compensate Yara for the cost of investing in assets are deducted from the carrying value of the asset and recognized in the consolidated statement of income on a systematic basis over the useful life of the asset, as a reduction of depreciation expense. If the government grant refers to assets under construction, it is recognized as a reduction of deprecia-<span class=\"_ _3e7\"> </span>tion expense once the asset is ready for use as intended by management and depreciations begins. Investment grants are included as investing activities in the consolidated statement of cash flows.<span class=\"_ _3e7\"> </span>If a government grant refers to research and development activities that do not meet the criteria for capitalization, or it refers to self-constructed property, plant and equipment which does not meet Yara\u2019s internal decision gates for capitalization, the government grant is recognized in the consolidated statement of income as a reduction to the costs for which the grant is intended to compensate.<span class=\"_ _3e7\"> </span>5.1 <span class=\"_ _108\"> </span>Shareholders\u2019 equit<span class=\"_ _3e7\"> </span>y<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Yara recognizes a liability to pay a dividend when the dividend is approved by the shareholders in a General Meeting.<span class=\"_ _3e7\"> </span>When own shares are repurchased, the amount of consideration paid, including directly attributable costs, is recognized as a change in equity. Repurchased shares are classified as treasury shares and presented as a deduction from total equity. Gain/loss from a sale of own shares is recognized as a change in equity.<span class=\"_ _3e7\"> </span>Yara has one class of shares, all with equal voting rights and equal rights to receive dividends<span class=\"_ _3e7\"> </span>5.3 <span class=\"_ _2\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Interest-bearing debt is initially recognized at fair value less direct transaction costs, and subsequently measured at amortized cost using the effective interest method, see <span class=\"fc2\">note 6.3</span> Financial Instruments.<span class=\"_ _3e7\"> </span>5.4 <span class=\"_ _102\"></span>Pensions and other long-term employee benefit obligations<span class=\"_ _3e7\"> </span><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsba9\">Accounting policies<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsbaa\">Defined benefit plans<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbab\">The Group\u2019s net obligation in respect of defined benefit plans is calculated separately for each plan. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbac\">The amount is an estimation of future benefits that the employees have earned in return for their </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbad\">service in current and prior periods. The benefit is discounted to determine its present value, and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbae\">the fair value of plan assets is deducted. The discount rate is the yield at the balance sheet date </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbaf\">on high quality corporate bonds or government bonds where no market for high quality corporate </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbb0\">bonds exists. If the bond has a different maturity from the obligation, the discount rate is adjusted. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbb1\">Qualified actuaries using the projected credit unit method perform the calculations.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsbb2\">Past service costs arising from the amendment of plan benefits are recognized immediately in profit or </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsbb3\">loss. Remeasurement gains and losses are recognized as retained earnings through other comprehen<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsbb4\">sive income in the period they occur and will not be reclassified to profit or loss in subsequent periods.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsbb5\">Defined contribution plans<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls56 ws1b gsbb6\">Contributions to defined contribution plans are recognized as an expense in the consolidated state<span class=\"ls1 ws0\">-<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls56 ws1b gsbb7\">ment of income when employees have rendered services entitling them to the contributions. Prepaid </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls56 ws1b gsbb8\">contributions are recognized as an asset to the extent that a cash refund or deduction in future pay<span class=\"ls1 ws0\">-<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls56 ws1b gsbb9\">ments is available.<span class=\"_ _3e7\"> </span></div>Other long-term benefits<span class=\"_ _3e7\"> </span>The Group\u2019s obligation in respect of other long-term benefits is the amount of future benefits that the employees have earned in return for their service in current and prior periods. The obligation is discounted based on the same principles as defined benefit plans.<span class=\"_ _3e7\"> </span>5.5 <span class=\"_ _4\"> </span>Trade and other current payables<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Trade payables are initially recognized at fair value and subsequently measured at amortized cost under the effective interest method. Trade and other current payables are normally not discounted<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>5.6 <span class=\"_ _21\"> </span>Provisions and contingencies<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>A provision is recognized when the Group has a present obligation (legal or constructive) following a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obli-<span class=\"_ _3e7\"> </span>gation. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertain-<span class=\"_ _3e7\"> </span>ties surrounding the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of the cash flows.<span class=\"_ _3e7\"> </span>Environmental provisions refer to environmental remediation and clean-up. An environmental pro-<span class=\"_ _3e7\"> </span>vision is based on currently enacted environmental laws and upon existing technology. However, new laws and regulations are included as part of the assessments when it is virtually certain that these will be enacted and require corrective actions. Yara\u2019s future cost for environmental reme-<span class=\"_ _3e7\"> </span>diation and clean-up depends on a number of uncertain factors. Due to this uncertain nature, they could be revised in the near term. See also <span class=\"fc2\">note 4.9</span> Government grants for information on European Union Emissions Trading Scheme (EU ETS).<span class=\"_ _3e7\"> </span><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc88\">Decommissioning refers to the process of dismantling and removing equipment and site restora-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc89\">tion when a site is closed down. A liability is recognized as soon as a decommissioning obligation </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc8a\">arises. The obligation can be legal or constructive and is accounted for based on a best estimate </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc8b\">discounted to the present value. The discounted provision is progressively unwound, with the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc8c\">unwinding charge presented as a finance cost. The unwinding charge takes the provision from its </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc8d\">current net present value to its future end value. If an obligation exits to decommission PP&amp;E, the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc8e\">carrying value of the assets is increased with the discounted value of the obligation. This is also </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc8f\">the case if an obligation arises during construction or due to new legal requirements. The decom-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc90\">missioning asset is depreciated over the useful life of the asset. If an obligation arises as a result </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc91\">of day-to-day operations where the asset has been used to produce inventory, the cost is expensed </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc92\">as incurred. Decommissioning provisions are updated when new information becomes available.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc93\">A restructuring provision is recognized when the Group has developed a detailed formal plan </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc94\">for the restructuring and has raised a valid expectation that it will carry out the restructuring </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc95\">by starting to implement the plan or announcing its main features to those affected by it. The </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc96\">restructuring provision includes only the direct expenditures arising from the restructuring. These </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc97\">expenditures are those that are both necessarily entailed by the restructuring and not associated </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc98\">with the ongoing activities of the entity.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc99\">Yara is party to a number of lawsuits related to laws and regulations in various jurisdictions arising </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc9a\">out of the conduct of its business. Legal claims are assessed on an individual basis and provisions </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc9b\">are recognized if the specific claims give rise to present, probable obligations and the costs can be </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc9c\">reliably measured<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span></div>6.2 <span class=\"_ _21\"> </span>Hedge accounting<span class=\"_ _3e7\"> </span><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsd54\">Accounting policies<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd55\">Yara designates certain derivatives as either hedges of the fair value of recognized assets or liabili-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd56\">ties (fair value hedges), hedges of foreign currency risk of recognized assets or liabilities (cash flow </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd57\">hedges), or hedges of net investments in foreign operations.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd58\">Changes in fair value of financial instruments designated as fair value hedges are recognized in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd59\">the consolidated statement of income. The carrying amount of the hedged item is adjusted for </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd5a\">changes in the fair value attributable to the hedged risk.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd5b\">Changes in fair value of financial instruments used as hedging instruments in cash flow hedges are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd5c\">recognized in equity until the hedged transactions are recognized. Any ineffective part of a hedge </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd5d\">is recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd5e\">Changes in fair value of financial instruments used as hedges of net investment in foreign opera-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd5f\">tions are recognized as other comprehensive income. Any ineffective part of a hedge is recognized </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd60\">in the consolidated statement of income.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd61\">Hedge accounting ceases when the hedging instrument expires, is sold, terminated or exercised. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd62\">Hedge accounting also ceases if the hedge relationship for some reason no longer fulfills the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd63\">requirements for hedge accounting<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span></div>6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial assets and financial liabilities are recognized when the Group becomes party to the contractual obligations of the instrument.<span class=\"_ _3e7\"> </span>Yara classifies financial assets based on the business model in which they are managed and their contractual cash flows. The principal categories are amortized cost, fair value through other com-<span class=\"_ _3e7\"> </span>prehensive income (FVOCI) and fair value through profit or loss (FVTPL<span class=\"_ _3e7\"> </span>)<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Derivatives<span class=\"_ _3e7\"> </span>The Group uses derivative financial instruments to hedge exposure against currency risk, interest rate risk and commodity price risk arising in operating, financing and investment activities. These derivatives are initially recognized at fair value and subsequently measured at FVTPL at each balance sheet date. Embedded derivatives are separated and treated as derivatives when the risks and characteristics of the derivative are not closely related to the host contract, and the host contract is not measured at fair value with changes in fair value recognized in the consolidated statement of income. Embedded derivatives may refer to financial transactions and sale and purchase transactions for gas, ammonia and other commodities.<span class=\"_ _3e7\"> </span>Fair value of derivatives is measured based on quoted market prices when these are available. When quoted prices from active markets are not available, the Group estimates fair value by using valuation models that make maximum use of observable market data. The resulting change in fair value is recognized immediately in the consolidated statement of income. Gain or loss on deriva-<span class=\"_ _3e7\"> </span>tives that are designated and effective as hedging instruments are recognized in the consolidated statement of income together with the hedging gain or loss on the hedged item. A derivative is classified as non-current if the remaining maturity of the derivative is more than 12 months, and as current if the remaining maturity of the derivative is less than 12 months.<span class=\"_ _3e7\"> </span>All commodity contracts are bilateral contracts, or embedded derivatives in bilateral contracts, for which there are no active markets. Fair value of all items in this category, is therefore calculated using valuation techniques with maximum use of market inputs and assumptions that reasonably reflect factors that market participants would consider in setting a price, relying as little as possible on entity-specific inputs. Fair values of commodity contracts are especially sensitive to changes in forward commodity prices. None of the derivatives in this category are designated in hedge relationships.<span class=\"_ _3e7\"> </span>Receivables and deposits<span class=\"_ _3e7\"> </span>See <span class=\"fc2\">note 3.3</span> Trade receivables, <span class=\"fc2\">note 3.4</span> Cash and cash equivalents and <span class=\"fc2\">note 4.6</span> Other non-cur-<span class=\"_ _3e7\"> </span>rent assets. Yara\u2019s expected credit loss on receivables and deposits are limited. As a result, disclosures are reduced due to materiality.<span class=\"_ _3e7\"> </span>Equity instruments<span class=\"_ _3e7\"> </span>Equity instruments are initially recognized at fair value and subsequently measured at FVTPL. Investments that are not traded in active markets are measured based on recent market transac-<span class=\"_ _3e7\"> </span>tions and valuation techniques.<span class=\"_ _3e7\"> </span>If an investment leads to control or de facto control over the investee, Yara consolidates the inves-<span class=\"_ _3e7\"> </span>tee. If Yara achieves significant influence or joint control over an investee, Yara takes advantage of the accounting policy choice in IAS 28 to not apply the equity method to these investments. Strategic investments in associates and joint ventures are accounted for by applying the equity method, see <span class=\"fc2\">note 4.3</span> Associated companies and joint ventures.<span class=\"_ _3e7\"> </span>Yara Growth Ventures AS (YGV), the corporate venture capital organization of Yara, invests in start-ups and in venture capital funds which sit at the intersection of science and technology in the food and agriculture industry. YGV\u2019s portfolio currently consists of 19 investments, of which 16 are equity positions and 3 are fund positions. The funding round in which YGV participated is the starting point for measuring fair value. For investments held less than 12 months, these funding rounds are considered the approximate of fair value unless there have been any significant developments or events prior to the balance sheet date. For investments held for 12 months or longer, Yara applies valuation techniques considering both observable and unobservable inputs. YGV\u2019s portfolio of funds is valued based on capital balance and further drawdowns.<span class=\"_ _3e7\"> </span>Yara has made an irrevocable election at initial recognition of a limited number of long-term strategic investments in equity shares not held for trading to present subsequent changes in fair value in OCI.<span class=\"_ _3e7\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span>See <span class=\"fc2\">note 5.3</span> Interest-bearing debt, <span class=\"fc2\">note 5.5</span> Trade and other current payables and <span class=\"fc2\">note 4.5</span> Leases. Interest-bearing borrowings are initially recognized at fair value less direct transaction costs. Subsequently they are measured at amortized cost using the effective interest method. Fair value on long-term interest-bearing debt and other long-term liabilities differs from the carrying amounts since some of the USD debenture bonds are held with fixed interest rates and are not subject to hedge accounting. For these USD debenture bonds with fixed interest rates and for other<span class=\"_ _3e7\"> </span>on-current financial liabilities, no active market is available and fair value is calculated based on the present value of future principal and interest cash flows. Cash flows are estimated by using available market rates as a benchmark and adding a credit margin derived from recent transactions or other information available.<span class=\"_ _3e7\"> </span>Contingent consideration is initially recognized at fair value and subsequently measured FVTPL. Fair value of contingent consideration is calculated considering the present value of expected payments, discounted using a risk-adjusted discount rate. The expected payment is determined by considering the possible scenarios of financial performance, the amount to be paid under each scenario and the probability of each scenario.<span class=\"_ _3e7\"> </span>Financial instruments at fair value<span class=\"_ _3e7\"> </span>Financial instruments at fair value (FV) refer to derivatives at FV through profit and loss (P&amp;L), equity instruments at FV through P&amp;L, equity instruments at FV through other comprehensive income (OCI) and financial liabilities at FV through P&amp;L. They are valued according to different levels in the fair value hierarchy in IFRS. The different levels are defined as follows:<span class=\"_ _3e7\"> </span>Level 1:  <span class=\"_ _1\"></span>Quoted prices (unadjusted) in active markets for identical assets or liabilities.<span class=\"_ _3e7\"> </span>Level 2:  <span class=\"_ _1\"></span>Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices).<span class=\"_ _3e7\"> </span>Level 3:  <span class=\"_ _1\"></span>Inputs for the asset or liability that are not based on observable market data (unobserva-<span class=\"_ _3e7\"> </span>ble inputs)<span class=\"_ _3e7\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "New and revised accounting standards and interpretations<span class=\"_ _3e7\"> </span>The Group has applied the following amendments to IFRS that are effective for accounting periods beginning on or after 1 January 2023:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 1 \u2013 Disclosure of </span>accounting policies<span class=\"_ _3e7\"> </span>These amendments provide guidance and examples to help entities apply materiality judgments to accounting policy disclosures.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 8 \u2013 Definition of </span>accounting estimates<span class=\"_ _3e7\"> </span>These amendments clarify the distinction between changes in accounting estimates and changes in accounting policies and the correction of errors. Also, they clarify how entities use measurement techniques and inputs to develop accounting estimates.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">IFRS 17 Insurance Contracts<span class=\"_ _3e7\"> </span></span>IFRS 17 establishes principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of the Standard. Yara has not identified any significant impact to the consolidated financial statements as result of implementation of IFRS 17. As a non-insurer, Yara does neither expect a significant impact in the future. With reference to the voluntary scope exceptions available within the Standard, Yara will apply IFRS 9 and IFRS 15 instead of IFRS 17 to the extent possible<span class=\"_ _3e7\"> <span class=\"_ _3e7\"> </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 12 \u2013 Deferred Tax </span>related to Assets and Liabilities arising from a Single Transaction<span class=\"_ _3e7\"> </span>The amendments narrows the scope of the initial recognition exemption under IAS 12 which no longer will apply to transactions that give rise to equal amounts of deductible and taxable temporary differences on initial recognition.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 12 - International </span>Tax Reform \u2013 Pillar Two<span class=\"_ _3e7\"> </span>This amendment introduces a temporary exception to the accounting for deferred tax assets and liabilities related to Pillar Two income taxes, as well as disclosure requirements. See <span class=\"fc2\">note 2.8</span> Income taxes for more information.<span class=\"_ _3e7\"> </span>Not yet effective<span class=\"_ _3e7\"> </span>The below amendments to IFRS applicable to Yara have been issued but were not yet effective on the balance sheet date. Yara will implement the changes from their effective date, subject to endorsement by the EU. At the date of the Board approval of these financial statements, Yara has not identified significant impact to the consolidated financial statements as result of amendments effective for 2024. The impact of changes which are effective from 2025 and beyond are not yet assessed.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 1 \u2013 Classification of </span>Liabilities as Current or Non-current<span class=\"_ _3e7\"> </span>The amendments are effective for annual periods beginning on or after 1 January 2024 and may lead to changes in the classification of certain liabilities as current or non-current. \u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IFRS 16 \u2013 Lease </span>Liability in a sale and leaseback<span class=\"_ _3e7\"> </span>The amendments are effective to annual reporting periods beginning on or after 1 January 2024. They specify the requirements that a seller-lessee uses in measuring the lease liability arising in a sale and leaseback transaction. Yara has currently no significant sale and leaseback transactions.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 7 and IFRS 7 </span>\u2013 Disclosures on supplier finance arrangements<span class=\"_ _3e7\"> </span>The amendments specify disclosure requirements to assist users of financial statements in understanding the effects of supplier finance arrangements on an enti-<span class=\"_ _3e7\"> </span>ty\u2019s liabilities, cash flows and exposure to liquidity risk. Yara has currently no supplier finance arrangement under the scope of the arrangements.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 21 \u2013 Lack of </span>exchangeability<span class=\"_ _3e7\"> </span>Effective for annual periods beginning on or after 1 January 2025. The amendment to IAS 21 specifies how an entity should assess whether a currency is exchangeable and how it should determine a spot exchange rate when exchangeability is lacking",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "New and revised accounting standards and interpretations<span class=\"_ _3e7\"> </span>The Group has applied the following amendments to IFRS that are effective for accounting periods beginning on or after 1 January 2023:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 1 \u2013 Disclosure of </span>accounting policies<span class=\"_ _3e7\"> </span>These amendments provide guidance and examples to help entities apply materiality judgments to accounting policy disclosures.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 8 \u2013 Definition of </span>accounting estimates<span class=\"_ _3e7\"> </span>These amendments clarify the distinction between changes in accounting estimates and changes in accounting policies and the correction of errors. Also, they clarify how entities use measurement techniques and inputs to develop accounting estimates.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">IFRS 17 Insurance Contracts<span class=\"_ _3e7\"> </span></span>IFRS 17 establishes principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of the Standard. Yara has not identified any significant impact to the consolidated financial statements as result of implementation of IFRS 17. As a non-insurer, Yara does neither expect a significant impact in the future. With reference to the voluntary scope exceptions available within the Standard, Yara will apply IFRS 9 and IFRS 15 instead of IFRS 17 to the extent possible<span class=\"_ _3e7\"> <span class=\"_ _3e7\"> </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 12 \u2013 Deferred Tax </span>related to Assets and Liabilities arising from a Single Transaction<span class=\"_ _3e7\"> </span>The amendments narrows the scope of the initial recognition exemption under IAS 12 which no longer will apply to transactions that give rise to equal amounts of deductible and taxable temporary differences on initial recognition.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 12 - International </span>Tax Reform \u2013 Pillar Two<span class=\"_ _3e7\"> </span>This amendment introduces a temporary exception to the accounting for deferred tax assets and liabilities related to Pillar Two income taxes, as well as disclosure requirements. See <span class=\"fc2\">note 2.8</span> Income taxes for more information.<span class=\"_ _3e7\"> </span>Not yet effective<span class=\"_ _3e7\"> </span>The below amendments to IFRS applicable to Yara have been issued but were not yet effective on the balance sheet date. Yara will implement the changes from their effective date, subject to endorsement by the EU. At the date of the Board approval of these financial statements, Yara has not identified significant impact to the consolidated financial statements as result of amendments effective for 2024. The impact of changes which are effective from 2025 and beyond are not yet assessed.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 1 \u2013 Classification of </span>Liabilities as Current or Non-current<span class=\"_ _3e7\"> </span>The amendments are effective for annual periods beginning on or after 1 January 2024 and may lead to changes in the classification of certain liabilities as current or non-current. \u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IFRS 16 \u2013 Lease </span>Liability in a sale and leaseback<span class=\"_ _3e7\"> </span>The amendments are effective to annual reporting periods beginning on or after 1 January 2024. They specify the requirements that a seller-lessee uses in measuring the lease liability arising in a sale and leaseback transaction. Yara has currently no significant sale and leaseback transactions.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 7 and IFRS 7 </span>\u2013 Disclosures on supplier finance arrangements<span class=\"_ _3e7\"> </span>The amendments specify disclosure requirements to assist users of financial statements in understanding the effects of supplier finance arrangements on an enti-<span class=\"_ _3e7\"> </span>ty\u2019s liabilities, cash flows and exposure to liquidity risk. Yara has currently no supplier finance arrangement under the scope of the arrangements.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"ff4\">Amendments to IAS 21 \u2013 Lack of </span>exchangeability<span class=\"_ _3e7\"> </span>Effective for annual periods beginning on or after 1 January 2025. The amendment to IAS 21 specifies how an entity should assess whether a currency is exchangeable and how it should determine a spot exchange rate when exchangeability is lacking",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "<div class=\"t m0 h32 ff2 fs1c fc1 sc0 lsd ws19 gs492\">1 <span class=\"_ _13d\"> </span><span class=\"ws0\">Key sources of estimation uncertainty, judgments and assumptions<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs493\">1.1 <span class=\"_ _1c2\"> </span>General<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs494\">The preparation of consolidated financial </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs495\">statements in accordance with International </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs496\">Financial Reporting Standards (IFRS) and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs497\">the use of Yara\u2019s accounting policies requires </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs498\">management to make judgments, estimates </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs499\">and assumptions that affect the reported </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs49a\">amounts of assets, liabilities, revenues </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs49b\">and expenses. The estimates and under-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs49c\">lying assumptions are based on historical </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs49d\">experience and various other factors that </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs49e\">are considered to be reasonable under the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs49f\">circumstances. Actual results may differ </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4a0\">from these estimates. The estimates and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4a1\">the assumptions are reviewed on an ongoing </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4a2\">basis. Revisions to accounting estimates are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4a3\">recognized in the period in which the estimate </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4a4\">is revised if it affects only that period, or in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4a5\">the period of the revision and future periods </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4a6\">if the revision affects both current and future </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4a7\">periods.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs4a8\">1.2 <span class=\"_ _13b\"> </span>Key sources of </div><div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs4a9\">estimation uncertainty<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4aa\">The following areas of accounting involve a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4ab\">significant degree of estimation uncertainty </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4ac\">and complexity and may result in significant </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4ad\">variation in amounts.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs4ae\">Net realizable value of inventory<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4af\">Some of Yara\u2019s products are traded in markets </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4b0\">where there are limited observable market </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4b1\">references available, and as such, estimates </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4b2\">and assumptions are required in determining </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4b3\">net realizable value. Management has </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4b4\">used its best estimates in determining net </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4b5\">realizable value of inventory. See <span class=\"fc2\">note 3.1</span> </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4b6\">Inventories for more information.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs4b7\">Useful life and impairment </div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs4b8\">of non-current assets<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4b9\">IAS 36 requires Yara to assess indicators that </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4ba\">could cause an asset or a cash generating unit </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4bb\">(CGU) to become impaired. The assessment </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4bc\">of such impairment indicators and the identifi-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4bd\">cation of CGUs involves judgement, including </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4be\">assessment of whether active markets exist, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4bf\">and the level of interdependency of cash </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4c0\">flows. An impairment loss is recognized to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4c1\">the extent that the asset\u2019s or CGU\u2019s carry-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4c2\">ing value exceeds its recoverable amount. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4c3\">Determination of the recoverable amount </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4c4\">involves management estimates on highly </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4c5\">uncertain matters and refer to the higher of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4c6\">fair value less cost to sell and value-in-use. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4c7\">The value-in-use is influenced by market </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4c8\">conditions in the regions where Yara carries </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4c9\">out its business. Further, significant judgment </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4ca\">is applied in the assessment of the useful life </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4cb\">and residual value of the assets. Expected </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4cc\">useful life is influenced by a number of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4cd\">uncertain factors, including but not limited to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4ce\">technology development and climate related </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4cf\">matters.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4d0\">For discussion and details see the following </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4d1\">individual notes: </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4d2\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc2\">4.1</span> Property, plant and equipment<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4d3\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc2\">4.2</span> Intangible assets<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4d4\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc2\">4.7</span> Impairment of non-current assets<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs4d5\">Tax assets and liabilities<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4d6\">Yara recognizes deferred tax assets if it is </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4d7\">probable that sufficient taxable income will </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4d8\">be available in the future against which the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4d9\">temporary differences and unused tax losses </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4da\">can be utilized. Management has used signif-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4db\">icant judgement in considering future taxable </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4dc\">income when assessing whether these assets </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4dd\">should be recognized, taking into considera-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4de\">tion that stronger evidence for utilization is </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4df\">required for entities with a history of recent </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4e0\">tax losses. Further information about deferred </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4e1\">tax is provided in <span class=\"fc2\">note 2.8</span> Income taxes.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4e2\">Yara\u2019s operations in Brazil generate tax </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4e3\">credits. Recognition of these assets are based </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4e4\">on management assumptions related to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4e5\">future operating results and timing of utiliza-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4e6\">tion. Further information is provided in <span class=\"fc2\">note </span></div><div class=\"t m0 h1b ff3 fsc fc2 sc0 ls1 ws0 gs4e7\">4.6<span class=\"fc8\"> Other non-current assets. </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4e8\">Yara is engaged in a number of juridical and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4e9\">administrative proceedings related to dis-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4ea\">puted tax matters with uncertain outcome. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4eb\">Management is required to estimate the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4ec\">probability of cash outflow on a case-by case </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4ed\">basis and has used significant judgment and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4ee\">assumptions when preparing these estimates. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4ef\">Further information is provided in <span class=\"fc2\">note 5.6</span> </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4f0\">Provisions and contingencies.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4f1\">Yara has operations in multiple coun-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4f2\">tries, each with its own taxation regime. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4f3\">Management is required to make judgments, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4f4\">estimates and assumptions in relation to tax </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4f5\">treatments. In certain cases, it may be unclear </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4f6\">how tax law applies to a particular transaction </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4f7\">or circumstance until the relevant taxation </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4f8\">authority our court takes a decision in the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4f9\">future. When assessing whether uncertainty </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4fa\">over tax treatments exists, Yara will consider </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4fb\">current tax law and regulations, general prac-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws3d gs4fc\">tice, decisions and rulings by the court or other </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4fd\">relevant authorities as well as tax memoran-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4fe\">dum prepared by internal or external experts. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs4ff\">In case of uncertain tax treatments Yara will </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws36 gs500\">consider the probability that a taxation author<span class=\"ws0\">-<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs501\">ity will accept an uncertain tax treatment. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs502\">When concluding that it is not probable that </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs503\">the taxation authority will accept an uncertain </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs504\">tax treatment, Yara will reflect the effect of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs505\">uncertainty by using the method that provides </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs506\">better prediction resolution of uncertainty. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs507\">See <span class=\"fc2\">note 5.6</span> Provision and contingencies for </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs508\">further details on uncertain tax positions.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs509\">Defined benefit pension plans<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs50a\">Yara\u2019s net obligation in respect of defined </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs50b\">benefit plans is calculated separately for each<span class=\"_ _3e7\"> </span> </div>plan. The fair value of pension liabilities is calculated based on several actuarial and economic assumptions. Any changes in the assumptions used would affect the estimated pension obligation. Changes in the discount rate have the most significant impact. The discount rate and other key assumptions are determined locally for each individual pension plan, based on the economic environment in which the plan is established. Assumptions are normally reviewed annually when the actuarial calculation is carried out, unless there are significant changes during the year. Detailed information, including sensitivity<span class=\"_ _3e7\"> </span>225<span class=\"_ _3e7\"> </span>Yara Integrated Report 2023<span class=\"_ _3e7\"> </span>CONTENT<span class=\"_ _3e7\"> </span>01 <span class=\"_ _5\"> </span><span class=\"ws0\"> <span class=\"_ _1\"></span>2023 IN BRIEF<span class=\"_ _3e7\"> </span></span>02 <span class=\"_ _5\"> </span><span class=\"ws0\"> <span class=\"_ _1\"></span>YEAR IN REVIEW<span class=\"_ _3e7\"> </span></span>03 <span class=\"_ _5\"> </span>GOVERNANCE<span class=\"_ _3e7\"> </span>04 <span class=\"_ _5\"> </span><span class=\"ws4\"> SUS<span class=\"_ _3e7\"> </span></span><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs516\">disclosures, is provided in <span class=\"fc2\">note 5.4</span> Pensions </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs517\">and other long-term employee benefit obliga-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs518\">tions.<span class=\"_ _3e7\"> </span> </div><div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs51a\">1.3 <span class=\"_ _108\"> </span>Judgments in applying </div><div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs51b\">accounting policies<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs51c\">Classification of joint arrangements<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs51d\">Management has used judgment in relation </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs51e\">to the classification of Yara Freeport LLC DBA </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs51f\">Texas Ammonia and classified it as a joint </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs520\">operation. The unit constructed an ammonia </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs521\">plant in the US which opened in April 2018. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs522\">The company is owned 68 percent by Yara </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs523\">but controlled jointly with the other owner. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs524\">The company has been classified as a joint </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs525\">operation because the partners have equal </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs526\">number of board representatives and because </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs527\">relevant activities that significantly affect the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs528\">return on the investment requires approval </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs529\">of representatives from both partners. The </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs52a\">same judgment has been made for the 50 </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs52b\">percent owned Yara Pilbara Nitrates and the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs52c\">49 percent owned Tringen, also on the basis </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs52d\">of required consensus when making relevant </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs52e\">decisions. See <span class=\"fc2\">note 4.4</span> for further details on </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs52f\">joint operations.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs530\">1.4 <span class=\"_ _5\"> </span>Climate change<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs531\">Yara faces significant risks and opportunities </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs532\">linked to climate change and governmental </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs533\">actions to reduce greenhouse gas (GHG) </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs534\">emissions and create low-carbon and cli-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs535\">mate-resilient economies. These risks and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs536\">opportunities are integrated in the Group\u2019s </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs537\">risk management and strategy development </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs538\">processes and embedded in Yara\u2019s govern-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs539\">ance structure including the mandate of the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs53a\">Board Audit and Sustainability Committee. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs53b\">In December 2020 Yara announced a stra-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs53c\">tegic shift towards climate-neutral solutions </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs53d\">together with the Group\u2019s climate targets </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs53e\">with an intensity KPI of 10 percent reduction </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs53f\">in CO</div><div class=\"t m0 h1c ff3 fs11 fc8 sc0 ls1 ws0 gs540\">2<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs541\">e per tonne N within 2025, a KPI on </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs542\">reduction of absolute emissions (scope 1 and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs543\">2) by 30 percent within 2030, and an ambi-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs544\">tion to be climate-neutral within 2050. Yara </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs545\">is fully committed to reaching these goals and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs546\">has embedded climate risks and opportunities </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs547\">into all relevant key business processes such </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs548\">as business planning, business performance </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs549\">reviews and capital value processes. All </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs54a\">targets are refined for annual periods, fol-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs54b\">lowing the annual cycle of business planning </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs54c\">and execution. In the short-term incentives </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs54d\">structure for the Group Executive Board, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs54e\">planet-related indicators weigh 25 percent.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs54f\">Yara\u2019s core industrial processes are production </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs550\">of nitrogen fertilizers and industrial chemicals. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs551\">Natural gas is the main energy source and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs552\">feedstock to the processes. The two main </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs553\">emission sources are CO</div><div class=\"t m0 h1c ff3 fs11 fc8 sc0 ls1 ws0 gs554\">2</div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs555\"> from both the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs556\">feedstock and energy parts of natural gas in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs557\">the ammonia process, and N</div><div class=\"t m0 h1c ff3 fs11 fc8 sc0 ls1 ws0 gs558\">2<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs559\">O emissions </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs55a\">from nitric acid production. To reduce GHG </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs55b\">emissions Yara systematically assesses </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs55c\">opportunities for improvements of these </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs55d\">operations. The Group has set GHG reduction </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs55e\">targets up to 2025 and 2030, and GHG </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs55f\">reduction projects are expected to deliver </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs560\">decreases in future emissions.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs561\">Through 2021 and 2022, Yara analyzed </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs562\">climate risks and opportunities for the Group </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs563\">under different scenarios. The foundation </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs564\">for the exercise was three Representation </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs565\">Concentration Pathways (RCP) from the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs566\">Intergovernmental Panel on Climate Change </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs567\">(IPCC) fifth assessment: 1) a stringent </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs568\">mitigation scenario (RCP2.6), 2) an interme-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs569\">diate scenario (RCP4.5), and 3) a very high </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs56a\">emissions scenario (RCP8.5). The scope of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs56b\">the analysis covered the whole value chain </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs56c\">of Yara, including suppliers, logistics, own </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs56d\">operations, and the agricultural and industrial </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs56e\">markets. The outcomes were focused on </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs56f\">impacts in 2030 and 2050, respectively. The </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs570\">categories of risks and opportunities used by </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs571\">the Task force on Climate related Financial </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs572\">Disclosures (TCFD) were applied through the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs573\">process.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs574\">During 2023 the existing Climate Risk and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs575\">Opportunities register was reviewed and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs576\">updated to ensure all relevant risks and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs577\">opportunities were included, and that the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs578\">impact scores associated were still accurate </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs579\">after considering more recent developments. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs57a\">The foundation for this exercise was the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs57b\">Network for Greening the Financial System </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs57c\">(NGFS) climate scenarios: 1) a current policies </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs57d\">scenario assuming current climate policies </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs57e\">are implemented globally associated with </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs57f\">a global temperature increase of ~3\u030a C, and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs580\">2) a net zero scenario assuming full global </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs581\">transition to net zero associated with a 1.5/2\u030a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs582\">C global temperature increase. The goal was </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs583\">to understand what impact these scenarios </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs584\">could have on Yara\u2019s strategy, business model </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs585\">and financial performance. The NGFS Current </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs586\">Policies scenario can be associated with the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs587\">IPCC intermediate scenario (RCP 4.5).<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs588\">Based on the TCFD categories, Yara\u2019s current </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs589\">understanding of the main climate risks which </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs58a\">may impact the Group\u2019s financial performance </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs58b\">are the following:<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs58c\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Policy &amp; Legal risk<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs58d\">This refers mainly to the implementation of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs58e\">carbon pricing mechanisms and regulations </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs58f\">to reduce emissions from fertilizer, and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs590\">that climate related policies and regula-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs591\">tions develop unequally between markets. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs592\">Carbon emission taxes in Europe combined </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs593\">with phase-out of free allowances may </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs594\">increase production costs. The risk from </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs595\">carbon pricing may also materialize from </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs596\">greater uncertainty and lack of alignment </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs597\">between countries. Introduction of a Carbon </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs598\">Border Tax Mechanism (CBAM) in Europe </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs599\">increases costs for Yara\u2019s imports of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs59a\">ammonia to the European market, except </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs59b\">where inwards processing for re-export can </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs59c\">be applied. Strict EU Taxonomy require-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs59d\">ments on environmentally sustainable </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs59e\">economic activities may lead to an increase </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs59f\">in cost of capital for activities not qualified </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5a0\">as Green as per EU regulations. When it </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5a1\">comes to fertilizer regulations, additional </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5a2\">requirements on fertilizer composition and/<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5a3\">or regulation may reduce demand for Yara\u2019s </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5a4\">products in certain countries. There is also </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5a5\">a risk that Yara will be a target for climate </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5a6\">litigations, resulting in legal provisions, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5a7\">costs, and potential business operation </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5a8\">impacts.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5ac\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Technology risk<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5ad\">Technology risk refers mainly to a global </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5ae\">risk of competition from new and exist-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5af\">ing players establishing green ammonia </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5b0\">production based on renewable energy </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5b1\">which reduces Yara\u2019s ability to sell fertiliz-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5b2\">ers based on grey ammonia in ESG-focused </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5b3\">markets.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5b4\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Market risk<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5b5\">Consumers particularly in high-income </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5b6\">countries, are increasingly driving diets </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5b7\">towards healthier, sustainable choices, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5b8\">with more plant-based nutrition. Dietary </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5b9\">changes may reduce fertilizer demand. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5ba\">Further, changes in market demand as </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5bb\">well as changes in regulation might lead </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5bc\">to impairment or change of useful life of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5bd\">existing assets. Transition to low-carbon </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5be\">and climate-resilient economies will further </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5bf\">require substantial changes in the use of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5c0\">energy and resources. Shifts in demand, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5c1\">production, and regulation might for </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5c2\">instance affect the price of natural gas, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5c3\">which is used both as a feedstock and as </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5c4\">energy source for fertilizer production.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5c5\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Reputation risk<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5c6\">Yara\u2019s ability, real or perceived, to respond </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5c7\">to national and regional climate policies </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5c8\">and regulations can impact Yara\u2019s brand, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5c9\">reputation and relationship with current </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5ca\">and future business partners, customers, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5cb\">and consumers. This include Yara activities </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5cc\">not qualified as Green as per EU Taxonomy </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5cd\">requirements as well as Yara\u2019s supply </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5ce\">chain.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5cf\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Physical effects of climate change (acute </span></div><div class=\"t m0 h14 ff2 fsc fc8 sc0 ls1 ws0 gs5d0\">and chronic)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5d1\">Yara\u2019s industrial setup includes a flexible </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5d2\">structure of own-produced and third-party </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5d3\">sourced ammonia for production of fer-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5d4\">tilizer. Significant capacity is located at </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5d5\">coastal areas which can be subject to acute </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5d6\">and chronic weather-related risks, including </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5d7\">extreme weather conditions and natural </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5d8\">disasters. This may lead to disturbances in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5d9\">operations and the supply chain. Extreme </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5da\">weather conditions may also lead to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5db\">changes in farming patterns.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5dc\">As of year-end 2023, any current and future </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5dd\">financial impact to Yara of climate risks and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5de\">opportunities is highly uncertain. Yara will </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5df\">therefore continue developing the Group\u2019s </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5e0\">understanding of climate related risk exposure </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5e1\">under different scenarios to identify, confirm, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5e2\">quantify, and mitigate risks.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5e3\">Yara provides explicit information in the notes </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5e4\">to these consolidated financial statements </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5e5\">regarding how climate change is reflected in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5e6\">the accounts. This mainly refer to the fol-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5e7\">lowing:<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5e8\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Impairment of non-current assets<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5e9\">See <span class=\"fc2\">note 4.1</span> Property, plant and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5ea\">equipment and <span class=\"fc2\">note 4.7</span> Impairment of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5eb\">non-current assets for more information.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5ec\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Useful life of non-current assets<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5ed\">See <span class=\"fc2\">note 4.1</span> Property, plant and equip-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5ee\">ment for more information.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5ef\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Government grants<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5f0\">See <span class=\"fc2\">note 4.9</span> Government grants for more </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5f1\">information.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5f2\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Intangible assets - Emission rights in </span></div><div class=\"t m0 h14 ff2 fsc fc8 sc0 ls1 ws0 gs5f3\">Europe<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5f4\">See <span class=\"fc2\">note 4.2</span> Intangible assets and <span class=\"fc2\">4.9</span> </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5f5\">Government grants for more information.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5f6\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Financial instruments<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5f7\">See <span class=\"fc2\">note 5.3</span> Interest-bearing debt for </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5f8\">more information.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs5f9\">1.5 <span class=\"_ _108\"> </span>Environmental impacts </div><div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs5fa\">and dependencies<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5fb\">Yara\u2019s operations as well as its upstream </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5fc\">and downstream value chain are potentially </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5fd\">exposed to multiple nature and ecosystem </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5fe\">related risks. This refers mainly to the avail-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs5ff\">ability and quality of water, soil and land, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs600\">and the industrial and agricultural impacts </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs601\">to these elements, as well as air, from con-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs602\">sumption and potential pollution aspects. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs603\">Guided by Yara\u2019s mission to protect the planet </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs604\">and ambition to grow a nature-positive food </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs605\">future, environmental impacts and risks </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs606\">are integrated into the Group\u2019s governance </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs607\">structure, risk management, and key deci-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs608\">sion-making processes. Identified impacts </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs609\">and risks are assessed on a systematic and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs60a\">continuous basis to monitor and manage </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs60b\">performance. Potential and actual incidents </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs60c\">as well as non-conformities are investigated. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs60d\">Preventive and corrective actions are initiated </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs60e\">when necessary. Comprehensive manage-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs60f\">ment systems, policies, and processes are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs610\">established for timely identification of forth-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs611\">coming stricter governmental regulation. New </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs612\">requirements are assessed to identify and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs613\">manage any future impact on operations and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs614\">products<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs615\">Most or all of the risks described also include </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs616\">opportunities for Yara, based on a business </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs617\">footprint and a strategy with multiple routes </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs618\">to drive growth and value creation, most </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs619\">immediately based on decarbonization.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs61a\">As of year-end 2023, any future financial </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs61b\">impact to Yara of environmental impacts and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs61c\">risks is highly uncertain. Yara will therefore </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs61d\">continue developing the understanding of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs61e\">the Group\u2019s exposure. The impact to these </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs61f\">consolidated financial statements refers to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs620\">estimations of current environmental and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs621\">decommissioning obligations. See <span class=\"fc2\">note 5.6</span> </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs622\">Provisions and contingencies for more </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs623\">information<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs624\">1.6 <span class=\"_ _13b\"> </span>Price volatility and the </div><div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs625\">geopolitical situation<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs626\">The situations in Ukraine, Middle East and the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs627\">Red Sea represent significant geopolitical risk </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs628\">and uncertainties. Future financial effects to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs629\">Yara of these situations are highly uncertain </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs62a\">and cannot be reliably estimated, due to the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs62b\">inherent uncertainty. However, it is likely that </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs62c\">future financial effects will depend on the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs62d\">impact of these situations on market prices </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs62e\">and on trade and sourcing patterns. Yara </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs62f\">monitors the situations closely and adapts to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs630\">market conditions as appropriate.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs631\">Import restrictions, as well as several rounds </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs632\">of new sanctions, have been presented by </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs633\">the EU, UK, US and other countries following </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs634\">the situation in Ukraine. This has restricted, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs635\">and will likely continue to restrict, trade with </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs636\">Russian and Belarus counterparties, both </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs637\">due to sanctions imposed on entities and<span class=\"_ _3e7\"> </span> </div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls7 ws5 gs638\">227<span class=\"_ _3e7\"> </span></div><div class=\"t m0 hf ff3 fsa fc4 sc0 ls5 ws0 gs639\">Yara Integrated Report 2023<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs44d\">individuals, and due to banking and logistical </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs643\">challenges.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs644\">Yara has historically sourced phosphate, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs645\">potash and ammonia from Russia, and pur-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs646\">chased significant volumes of natural gas for </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs647\">its production in Europe. Yara has stopped all </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs648\">sourcing from suppliers which are prohibited </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs649\">by sanctions in certain jurisdictions, and is </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs64a\">utilizing its global sourcing, production and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs456\">distribution capabilities with the objective to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs64b\">keep supplying customers and secure continu-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs64c\">ity in food supply chains.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs64d\">To cater for the reduced volumes of ammonia </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs64e\">from Russian producers, Yara has replaced </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs64f\">these volumes by sourcing ammonia from </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs650\">other producers.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs45e\">In 2023, Yara adapted to market conditions </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs45f\">by curtailing 0.89 million tonnes ammonia </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs460\">(19 percent of the Group\u2019s European capacity) </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs461\">and 2.28 million tonnes of finished fertilizer </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs462\">(15 percent of the Group\u2019s European capac-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs463\">ity). The curtailments are frequently adjusted </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs464\">according to market conditions.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws36 gs651\">For phosphates and potash Yara has increased </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs652\">sourcing from existing suppliers outside of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs653\">Russia/Belarus and entered contracts with </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs654\">new suppliers, which has secured supplies to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs655\">Yara\u2019s production system. There has been no </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs656\">material impact on Yara\u2019s production volumes </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs657\">so far due to a lack of raw materials. There </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs658\">can be no assurance, however, that Yara will </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs659\">be able to continue to do so in the future, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs65a\">whether on commercially acceptable terms or </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs65b\">within a reasonable amount of time, and, as a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs65c\">result, there could be a reduction in volumes </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs65d\">sourced by Yara.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs65e\">Accounts payables to companies linked to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs65f\">Russian sanctioned individuals amount to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs660\">USD 230 million at 31 December 2023. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs661\">The amount is adjusted based on foreign </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs662\">currency rates at the balance sheet date. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs663\">These payables are related to goods received </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs664\">before sanctions were implemented and are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs665\">presented on the line \u201cTrade and other current </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs666\">payables\u201d in the consolidated of financial </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs667\">position. All were overdue at 31 December </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs668\">2023. Future settlements are dependent on </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs669\">the development in sanction regulations, so </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs66a\">the timing of cash outflow is uncertain.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs66b\">Yara has received contractual demands from </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs66c\">suppliers that are linked to Russian sanc-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs66d\">tioned individuals. For more information, see </div><div class=\"t m0 h1b ff3 fsc fc2 sc0 ls1 ws0 gs66e\">note 5.6<span class=\"fc8\"> Provision and contingencies.<span class=\"_ _3e7\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "1.2 <span class=\"_ _13b\"> </span>Key sources of estimation uncertainty<span class=\"_ _3e7\"> </span>The following areas of accounting involve a significant degree of estimation uncertainty and complexity and may result in significant variation in amounts.<span class=\"_ _3e7\"> </span>Net realizable value of inventory<span class=\"_ _3e7\"> </span>Some of Yara\u2019s products are traded in markets where there are limited observable market references available, and as such, estimates and assumptions are required in determining net realizable value. Management has used its best estimates in determining net realizable value of inventory. See <span class=\"fc2\">note 3.1</span> Inventories for more information.<span class=\"_ _3e7\"> </span>Useful life and impairment of non-current assets<span class=\"_ _3e7\"> </span>IAS 36 requires Yara to assess indicators that could cause an asset or a cash generating unit (CGU) to become impaired. The assessment of such impairment indicators and the identifi-<span class=\"_ _3e7\"> </span>cation of CGUs involves judgement, including assessment of whether active markets exist, and the level of interdependency of cash flows. An impairment loss is recognized to the extent that the asset\u2019s or CGU\u2019s carry-<span class=\"_ _3e7\"> </span>ing value exceeds its recoverable amount. Determination of the recoverable amount involves management estimates on highly uncertain matters and refer to the higher of fair value less cost to sell and value-in-use. The value-in-use is influenced by market conditions in the regions where Yara carries out its business. Further, significant judgment is applied in the assessment of the useful life and residual value of the assets. Expected useful life is influenced by a number of uncertain factors, including but not limited to technology development and climate related matters.<span class=\"_ _3e7\"> </span>For discussion and details see the following individual notes: \u2022 <span class=\"_ _1f\"> </span><span class=\"fc2\">4.1</span> Property, plant and equipment<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc2\">4.2</span> Intangible assets<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc2\">4.7</span> Impairment of non-current assets<span class=\"_ _3e7\"> </span>Tax assets and liabilities<span class=\"_ _3e7\"> </span>Yara recognizes deferred tax assets if it is probable that sufficient taxable income will be available in the future against which the temporary differences and unused tax losses can be utilized. Management has used signif-<span class=\"_ _3e7\"> </span>icant judgement in considering future taxable income when assessing whether these assets should be recognized, taking into considera-<span class=\"_ _3e7\"> </span>tion that stronger evidence for utilization is required for entities with a history of recent tax losses. Further information about deferred tax is provided in <span class=\"fc2\">note 2.8</span> Income taxes.<span class=\"_ _3e7\"> </span>Yara\u2019s operations in Brazil generate tax credits. Recognition of these assets are based on management assumptions related to future operating results and timing of utiliza-<span class=\"_ _3e7\"> </span>tion. Further information is provided in <span class=\"fc2\">note </span>4.6<span class=\"fc8\"> Other non-current assets. </span>Yara is engaged in a number of juridical and administrative proceedings related to dis-<span class=\"_ _3e7\"> </span>puted tax matters with uncertain outcome. Management is required to estimate the probability of cash outflow on a case-by case basis and has used significant judgment and assumptions when preparing these estimates. Further information is provided in <span class=\"fc2\">note 5.6</span> Provisions and contingencies.<span class=\"_ _3e7\"> </span>Yara has operations in multiple coun-<span class=\"_ _3e7\"> </span>tries, each with its own taxation regime. Management is required to make judgments, estimates and assumptions in relation to tax treatments. In certain cases, it may be unclear how tax law applies to a particular transaction or circumstance until the relevant taxation authority our court takes a decision in the future. When assessing whether uncertainty over tax treatments exists, Yara will consider current tax law and regulations, general prac-<span class=\"_ _3e7\"> </span>tice, decisions and rulings by the court or other relevant authorities as well as tax memoran-<span class=\"_ _3e7\"> </span>dum prepared by internal or external experts. In case of uncertain tax treatments Yara will consider the probability that a taxation author<span class=\"ws0\">-<span class=\"_ _3e7\"> </span></span>ity will accept an uncertain tax treatment. When concluding that it is not probable that the taxation authority will accept an uncertain tax treatment, Yara will reflect the effect of uncertainty by using the method that provides better prediction resolution of uncertainty. See <span class=\"fc2\">note 5.6</span> Provision and contingencies for further details on uncertain tax positions.<span class=\"_ _3e7\"> </span>Defined benefit pension plans<span class=\"_ _3e7\"> </span>Yara\u2019s net obligation in respect of defined benefit plans is calculated separately for each<span class=\"_ _3e7\"> </span>plan. The fair value of pension liabilities is calculated based on several actuarial and economic assumptions. Any changes in the assumptions used would affect the estimated pension obligation. Changes in the discount rate have the most significant impact. The discount rate and other key assumptions are determined locally for each individual pension plan, based on the economic environment in which the plan is established. Assumptions are normally reviewed annually when the actuarial calculation is carried out, unless there are significant changes during the year. Detailed information, including sensitivity<span class=\"_ _3e7\"> </span>225<span class=\"_ _3e7\"> </span>Yara Integrated Report 2023<span class=\"_ _3e7\"> </span>CONTENT<span class=\"_ _3e7\"> </span>01 <span class=\"_ _5\"> </span><span class=\"ws0\"> <span class=\"_ _1\"></span>2023 IN BRIEF<span class=\"_ _3e7\"> </span></span>02 <span class=\"_ _5\"> </span><span class=\"ws0\"> <span class=\"_ _1\"></span>YEAR IN REVIEW<span class=\"_ _3e7\"> </span></span>03 <span class=\"_ _5\"> </span>GOVERNANCE<span class=\"_ _3e7\"> </span>04 disclosures, is provided in <span class=\"fc2\">note 5.4</span> Pensions and other long-term employee benefit obliga-<span class=\"_ _3e7\"> </span>tions",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "1.4 <span class=\"_ _5\"> </span>Climate change<span class=\"_ _3e7\"> </span>Market risk<span class=\"_ _3e7\"> </span>Consumers particularly in high-income countries, are increasingly driving diets towards healthier, sustainable choices, with more plant-based nutrition. Dietary changes may reduce fertilizer demand. Further, changes in market demand as well as changes in regulation might lead to impairment or change of useful life of existing assets. Transition to low-carbon and climate-resilient economies will further require substantial changes in the use of energy and resources. Shifts in demand, production, and regulation might for instance affect the price of natural gas, which is used both as a feedstock and as energy source for fertilizer production",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "1.5 <span class=\"_ _108\"> </span>Environmental impacts and dependencies<span class=\"_ _3e7\"> </span>Yara\u2019s operations as well as its upstream and downstream value chain are potentially exposed to multiple nature and ecosystem related risks. This refers mainly to the avail-<span class=\"_ _3e7\"> </span>ability and quality of water, soil and land, and the industrial and agricultural impacts to these elements, as well as air, from con-<span class=\"_ _3e7\"> </span>sumption and potential pollution aspects. Guided by Yara\u2019s mission to protect the planet and ambition to grow a nature-positive food future, environmental impacts and risks are integrated into the Group\u2019s governance structure, risk management, and key deci-<span class=\"_ _3e7\"> </span>sion-making processes. Identified impacts and risks are assessed on a systematic and continuous basis to monitor and manage performance. Potential and actual incidents as well as non-conformities are investigated. Preventive and corrective actions are initiated when necessary. Comprehensive manage-<span class=\"_ _3e7\"> </span>ment systems, policies, and processes are established for timely identification of forth-<span class=\"_ _3e7\"> </span>coming stricter governmental regulation. New requirements are assessed to identify and manage any future impact on operations and products<span class=\"_ _3e7\"> </span>As of year-end 2023, any future financial impact to Yara of environmental impacts and risks is highly uncertain. Yara will therefore continue developing the understanding of the Group\u2019s exposure. The impact to these consolidated financial statements refers to estimations of current environmental and decommissioning obligations. See <span class=\"fc2\">note 5.6</span> Provisions and contingencies for more information<span class=\"_ _3e7\"> </span>5.6 <span class=\"_ _21\"> </span>Provisions and contingencies<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>A provision is recognized when the Group has a present obligation (legal or constructive) following a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obli-<span class=\"_ _3e7\"> </span>gation. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertain-<span class=\"_ _3e7\"> </span>ties surrounding the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of the cash flows.<span class=\"_ _3e7\"> </span>Environmental provisions refer to environmental remediation and clean-up. An environmental pro-<span class=\"_ _3e7\"> </span>vision is based on currently enacted environmental laws and upon existing technology. However, new laws and regulations are included as part of the assessments when it is virtually certain that these will be enacted and require corrective actions. Yara\u2019s future cost for environmental reme-<span class=\"_ _3e7\"> </span>diation and clean-up depends on a number of uncertain factors. Due to this uncertain nature, they could be revised in the near term. See also <span class=\"fc2\">note 4.9</span> Government grants for information on European Union Emissions Trading Scheme (EU ETS)",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs670\">2.1 <span class=\"_ _13b\"> </span>Revenue from contracts with customers<span class=\"_ _3e7\"> </span></div>Disaggregation of external revenues by nature<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _3e7\"> </span>Fertilizer and chemical products<span class=\"_ _3e7\"> </span>Freight/ insurance services<span class=\"_ _3e7\"> </span>Other products and services<span class=\"_ _19a\"> </span>Total<span class=\"_ _3e7\"> </span>2023<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _262\"> </span>3,634<span class=\"_ _1b\"> </span>121<span class=\"_ _10b\"> </span>51<span class=\"_ _128\"> </span>3,806<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _216\"> </span>5,555<span class=\"_ _1b\"> </span>180<span class=\"_ _10b\"> </span>10<span class=\"_ _128\"> </span>5,745<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _1cf\"> </span>2,489<span class=\"_ _10b\"> </span>41<span class=\"_ _c4\"> </span>5<span class=\"_ _128\"> </span>2,535<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _262\"> </span>10<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>37<span class=\"_ _10b\"> </span>46<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _24d\"> </span>720<span class=\"_ _10b\"> </span>58<span class=\"_ _c4\"> </span>2<span class=\"_ _1b\"> </span>780<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _1c8\"> </span>2,220<span class=\"_ _1b\"> </span>173<span class=\"_ _10b\"> </span>38<span class=\"_ _128\"> </span>2,431<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _f4\"> </span>5<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>83<span class=\"_ _10b\"> </span>88<span class=\"_ _3e7\"> </span>Total<span class=\"_ _263\"> </span>14,632<span class=\"_ _1b\"> </span>573<span class=\"_ _1b\"> </span>226<span class=\"_ _86\"> </span>15,431<span class=\"_ _3e7\"> </span>2022<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _262\"> </span>5,547<span class=\"_ _1b\"> </span>122<span class=\"_ _10b\"> </span>60<span class=\"_ _128\"> </span>5,729<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _216\"> </span>8,292<span class=\"_ _1b\"> </span>171<span class=\"_ _10b\"> </span>28<span class=\"_ _128\"> </span>8,492<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _1cf\"> </span>3,126<span class=\"_ _10b\"> </span>57<span class=\"_ _c4\"> </span>5<span class=\"_ _128\"> </span>3,188<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _262\"> </span>28<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>49<span class=\"_ _10b\"> </span>77<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _260\"> </span>1,875<span class=\"_ _10b\"> </span>64<span class=\"_ _da\"> </span>7<span class=\"_ _128\"> </span>1,946<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _1c8\"> </span>4,167<span class=\"_ _1b\"> </span>189<span class=\"_ _10b\"> </span>59<span class=\"_ _128\"> </span>4,415<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _f4\"> </span>4<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>51<span class=\"_ _10b\"> </span>55<span class=\"_ _3e7\"> </span>Total<span class=\"_ _263\"> </span>23,039<span class=\"_ _1b\"> </span>604<span class=\"_ _1b\"> </span>258<span class=\"_ _86\"> </span>23,902<span class=\"_ _3e7\"> </span>Disaggregation of external revenues by product group<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _5a\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _b1\"> </span>2022<span class=\"_ _3e7\"> </span></span>Ammonia<span class=\"_ _161\"> </span>1,149<span class=\"_ _128\"> </span>2,756<span class=\"_ _3e7\"> </span>Urea<span class=\"_ _264\"> </span>3,203<span class=\"_ _128\"> </span>5,434<span class=\"_ _3e7\"> </span>Nitrate<span class=\"_ _265\"> </span>2,541<span class=\"_ _128\"> </span>4,200<span class=\"_ _3e7\"> </span>NPK<span class=\"_ _266\"> </span>5,196<span class=\"_ _128\"> </span>7,010<span class=\"_ _3e7\"> </span>CN<span class=\"_ _267\"> </span>898<span class=\"_ _128\"> </span>1,037<span class=\"_ _3e7\"> </span>UAN<span class=\"_ _21f\"> </span>401<span class=\"_ _24f\"> </span>630<span class=\"_ _3e7\"> </span>SSP<span class=\"_ _268\"> </span>82<span class=\"_ _1b\"> </span>117<span class=\"_ _3e7\"> </span>DAP/MAP<span class=\"_ _269\"> </span>225<span class=\"_ _1b\"> </span>272<span class=\"_ _3e7\"> </span>MOP/SOP<span class=\"_ _26a\"> </span>371<span class=\"_ _1b\"> </span>753<span class=\"_ _3e7\"> </span>Other fertilizer and chemical products<span class=\"_ _f6\"> </span>1,136<span class=\"_ _128\"> </span>1,436<span class=\"_ _3e7\"> </span>Other products and services<span class=\"_ _26b\"> </span>230<span class=\"_ _1b\"> </span>258<span class=\"_ _3e7\"> </span>Total revenues<span class=\"_ _14b\"> </span>15,431<span class=\"_ _86\"> </span>23,902<span class=\"_ _3e7\"> </span>Yara serves a large number of customers. No revenues from transactions with any single customer amount to ten percent or more of Yara\u2019s total revenues.<span class=\"_ _3e7\"> </span>Disaggregation of external revenues by geographical area 1)<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _135\"> </span><span class=\"ff4 fse\">Europe<span class=\"_ _2b\"> </span>Brazil<span class=\"_ _3e7\"> </span></span>Latin America ex. Brazil<span class=\"_ _3e7\"> </span>North America<span class=\"_ _26c\"> </span>Africa<span class=\"_ _1a5\"> </span>Asia<span class=\"_ _35\"> </span>Total<span class=\"_ _3e7\"> </span>2023<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _10\"> </span>3,663<span class=\"_ _1c5\"> </span>12<span class=\"_ _1c5\"> </span>27<span class=\"_ _192\"> </span>9<span class=\"_ _18\"> </span>80<span class=\"_ _1c5\"> </span>15<span class=\"_ _30\"> </span>3,806<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _16f\"> </span>1<span class=\"_ _34\"> </span>3,093<span class=\"_ _30\"> </span>1,219<span class=\"_ _30\"> </span>1,432<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _30\"> </span>5,744<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _e4\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _de\"> </span>767<span class=\"_ _30\"> </span>1,768<span class=\"_ _30\"> </span>2,535<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _1b5\"> </span>46<span class=\"_ _98\"> </span>\u2013<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _95\"> </span>\u2013<span class=\"_ _18\"> </span>46<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _1b2\"> </span>9<span class=\"_ _de\"> </span>129<span class=\"_ _98\"> </span>\u2013<span class=\"_ _de\"> </span>259<span class=\"_ _98\"> </span>\u2013<span class=\"_ _de\"> </span>383<span class=\"_ _de\"> </span>780<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _17\"> </span>1,380<span class=\"_ _de\"> </span>489<span class=\"_ _de\"> </span>178<span class=\"_ _de\"> </span>108<span class=\"_ _de\"> </span>175<span class=\"_ _de\"> </span>101<span class=\"_ _30\"> </span>2,431<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _76\"> </span>61<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _192\"> </span>2<span class=\"_ _98\"> </span>\u2013<span class=\"_ _1c5\"> </span>25<span class=\"_ _1c5\"> </span>88<span class=\"_ _3e7\"> </span>Total<span class=\"_ _20d\"> </span>5,160<span class=\"_ _30\"> </span>3,723<span class=\"_ _34\"> </span>1,425<span class=\"_ _30\"> </span>1,811<span class=\"_ _30\"> </span>1,022<span class=\"_ _30\"> </span>2,293<span class=\"_ _146\"> </span>15,431<span class=\"_ _3e7\"> </span>2022<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _10\"> </span>5,589<span class=\"_ _192\"> </span>5<span class=\"_ _1c5\"> </span>22<span class=\"_ _1c5\"> </span>16<span class=\"_ _18\"> </span>81<span class=\"_ _1c5\"> </span>16<span class=\"_ _30\"> </span>5,729<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _16f\"> </span>2<span class=\"_ _34\"> </span>4,910<span class=\"_ _30\"> </span>1,607<span class=\"_ _30\"> </span>1,972<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _30\"> </span>8,492<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _e4\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _30\"> </span>1,033<span class=\"_ _30\"> </span>2,155<span class=\"_ _34\"> </span>3,188<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _1b5\"> </span>76<span class=\"_ _98\"> </span>\u2013<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _95\"> </span>\u2013<span class=\"_ _18\"> </span>77<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _e8\"> </span>\u2013<span class=\"_ _13\"> </span>391<span class=\"_ _1c5\"> </span>42<span class=\"_ _de\"> </span>818<span class=\"_ _98\"> </span>\u2013<span class=\"_ _de\"> </span>696<span class=\"_ _30\"> </span>1,946<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _17\"> </span>2,732<span class=\"_ _de\"> </span>815<span class=\"_ _de\"> </span>253<span class=\"_ _de\"> </span>164<span class=\"_ _de\"> </span>329<span class=\"_ _de\"> </span>122<span class=\"_ _30\"> </span>4,415<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _76\"> </span>30<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _192\"> </span>3<span class=\"_ _98\"> </span>\u2013<span class=\"_ _1c5\"> </span>21<span class=\"_ _1c5\"> </span>55<span class=\"_ _3e7\"> </span>Total<span class=\"_ _20d\"> </span>8,431<span class=\"_ _30\"> </span>6,120<span class=\"_ _34\"> </span>1,924<span class=\"_ _30\"> </span>2,974<span class=\"_ _30\"> </span>1,443<span class=\"_ _30\"> </span>3,009<span class=\"_ _146\"> </span>23,902<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Figures are based on customer location.<span class=\"_ _3e7\"> </span>Revenues from external costumers of an amount of USD 291 million (2022: USD 457 million) are attributed to Norway (Yara\u2019s country of domicile).<span class=\"_ _3e7\"> </span>Customer contract balances and unsatisfied performance obligations<span class=\"_ _3e7\"> </span>The timing of revenue recognition, billings and cash collections results in billed trade receivables, unbilled receivables (contract assets), and prepayments and deposits from customers (contract liabilities). Information on billed trade receivables can be found in <span class=\"fc2\">note 3.2</span> Trade receivables.<span class=\"_ _3e7\"> </span>Unbilled receivables (contract assets) are limited and refer mainly to environmental solutions technology offerings with revenue recognition over time in accordance with the percentage of completion method. For such offerings, billing generally occurs upon achievement of contractual milestones subsequent to revenue recognition. Contract assets are transferred to receivables when Yara has an unconditional right to consideration.<span class=\"_ _3e7\"> </span>Prepayments and deposits from customers (contract liabilities) refer mainly to Yara\u2019s fertilizer sales in Brazil where prepayments up front of the fertilizer season is common practice to reduce price risk for the customers. Prepayments in Brazil are normally received less than 90 days before delivery of the goods. To a limited extent, contract liabilities also refer to up-front payments on environmental solutions technology offering<span class=\"_ _3e7\"> </span>s.<span class=\"_ _3e7\"> </span>Unsatisfied performance obligations refer mainly to environmental solutions deliveries. For other deliveries, unsatisfied performance obligations which are part of contracts that have an expected value of one year or less are not disclosed. In addition, unsatisfied performance obligations are not disclosed when Yara\u2019s right to consideration corresponds directly with the value to the customer of Yara\u2019s performance completed to date.<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _5a\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _b1\"> </span>2022<span class=\"_ _3e7\"> </span></span>Contract assets<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _244\"> </span>5<span class=\"_ _da\"> </span>4<span class=\"_ _3e7\"> </span>Transferred to receivables in the period<span class=\"_ _1a3\"> </span>(2)<span class=\"_ _cb\"> </span>(2)<span class=\"_ _3e7\"> </span>Increase due to measure of progress in the period<span class=\"_ _133\"> </span>5<span class=\"_ _da\"> </span>4<span class=\"_ _3e7\"> </span>Transferred to held for sale<span class=\"_ _156\"> </span>(2)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _1d8\"> </span>7<span class=\"_ _c4\"> </span>5<span class=\"_ _3e7\"> </span>Contract liabilities<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _26d\"> </span>620<span class=\"_ _1b\"> </span>634<span class=\"_ _3e7\"> </span>Share of opening balance recognized as revenue in the period<span class=\"_ _e4\"> </span>(618)<span class=\"_ _9d\"> </span>(619)<span class=\"_ _3e7\"> </span>Cash received not recognized as revenue in the period 1)<span class=\"_ _3e7\"> </span>365<span class=\"_ _1b\"> </span>606<span class=\"_ _3e7\"> </span>Transferred to held for sale<span class=\"_ _156\"> </span>(7)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _3e7\"> </span>Currency translation effect<span class=\"_ _240\"> </span>\u2013<span class=\"_ _49\"> </span>(2)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _26e\"> </span>361<span class=\"_ _1b\"> </span>620<span class=\"_ _3e7\"> </span>Unsatisfied performance obligations<span class=\"_ _3e7\"> </span>Initial contract price on signed contracts<span class=\"_ _26f\"> </span>95<span class=\"_ _1b\"> </span>169<span class=\"_ _3e7\"> </span>Aggregate contract revenue incurred to date 2)<span class=\"_ _3e7\"> </span>(88)<span class=\"_ _9d\"> </span>(115)<span class=\"_ _3e7\"> </span>Transaction price allocated to unsatisfied performance obligations<span class=\"_ _db\"> </span>7<span class=\"_ _10b\"> </span>53<span class=\"_ _3e7\"> </span>Unsatisfied performance obligations to be recognized within<span class=\"_ _3e7\"> </span>1 year<span class=\"_ _119\"> </span>1<span class=\"_ _10b\"> </span>48<span class=\"_ _3e7\"> </span>2-3 years<span class=\"_ _270\"> </span>6<span class=\"_ _c4\"> </span>5<span class=\"_ _3e7\"> </span>Transaction price allocated to unsatisfied performance obligations<span class=\"_ _db\"> </span>7<span class=\"_ _10b\"> </span>53<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Presented net of amounts created and released within the same reporting period.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Based on the percentage of completion method",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "2.1 <span class=\"_ _13b\"> </span>Revenue from contracts with customers<span class=\"_ _3e7\"> </span>Overview and accounting policies<span class=\"_ _3e7\"> </span>A description of the nature of external rev-<span class=\"_ _3e7\"> </span>enues in the Yara Group can be found in note 2.3<span class=\"fc8\"> Segment information.<span class=\"_ _3e7\"> </span></span>Yara recognizes as revenue the agreed trans-<span class=\"_ _3e7\"> </span>action price in a contract with a customer at the time when the Group transfers the control of a distinct product or service to the customer.<span class=\"_ _3e7\"> </span>The nature of Yara\u2019s revenue recognition is categorized as follows:<span class=\"_ _3e7\"> </span>\u2022 Sale of fertilizer and chemical products<span class=\"_ _3e7\"> </span>Yara sells fertilizer and chemical products to customers worldwide. Ordinary purchase orders are normally the contracts with the customer which create enforceable rights and obligations. Revenue is recognized when control of the products is transferred to the customer. This is normally deter-<span class=\"_ _3e7\"> </span>mined by the incoterm used in the sales transactions. The use of incoterms varies between regions, markets and customers, but products are typically sold ex-ware-<span class=\"_ _3e7\"> </span>house.<span class=\"_ _3e7\"> </span>Contracts with larger customers often include sales incentives leading to variable consideration amounts. Volume discounts are the dominant sales incentives used by Yara. These discounts may have pro-<span class=\"_ _3e7\"> </span>spective or retrospective effect. Volume discounts with retrospective effect are systematically accrued and recognized as reduction of revenue based on the best estimate of the amounts potentially due to the customer. If the discount cannot be reliably estimated, revenue is reduced by the maximum potential discount. Discounts which qualify as material rights are accounted for as separate performance obligations.<span class=\"_ _3e7\"> </span>Products are normally sold with standard warranties which provide protection for the customers that the product have the agreed-upon specifications. These standard warranties are accounted for using IAS 37 Provisions, Contingent Liabilities and Contingent Assets. The Group does not have any other significant obligations for returns or refunds.<span class=\"_ _3e7\"> </span>The majority of sales in the Group have credit terms of less than 90 days. Normally customer contracts do not include a signifi-<span class=\"_ _3e7\"> </span>cant financing component.<span class=\"_ _3e7\"> </span>Yara does not have significant incremental costs of obtaining or fulfilling contracts with customers which the Group expects to recover.<span class=\"_ _3e7\"> </span>\u2022 Freight/insurance services<span class=\"_ _3e7\"> </span>Yara arranges delivery to the customer\u2019s location using different incoterms. When the Group uses incoterms which transfer the responsibility for the goods to the<span class=\"_ _3e7\"> </span>customer before the freight/insurance service is delivered (C-incoterms), Yara normally considers the freight/insurance service to be a distinct service which shall be accounted for as a separate perfor-<span class=\"_ _3e7\"> </span>mance obligation. This means that Yara allocates consideration to these freight/<span class=\"_ _3e7\"> </span>insurance services based on known or estimated standalone selling prices, and recognizes the corresponding revenue over time to the extent the freight/insurance service is performed. However, the timing effects are limited since the majority of deliveries to the customer\u2019s location are done within days. Shipping and handling activities that occur before customers take control of the goods are considered to be part of fulfilling the sale of the goods.<span class=\"_ _3e7\"> </span>\u2022 Other products and services<span class=\"_ _3e7\"> </span>Other products and services include a number of different offerings including equipment and services to store or handle products, and technology offerings, such as environmental solutions. Revenues from sale of equipment are recognized upon delivery to the customer. Revenues from sale of services are recognized over time as the service is performed. Revenues from environmental solutions technology offer-<span class=\"_ _3e7\"> </span>ings are recognized over time using the percentage of completion method if they meet the criteria for over time recognition in IFRS 15. The percentage of completion method is an input method (based on costs incurred) and provides a faithful depiction of the transfer of these offerings since it is reasonably possible to estimate the stages of project completion on an ongoing basis. Offerings which represent multiple element arrangements are analyzed to identify distinct goods or services that shall be accounted for as separate performance obligations.<span class=\"_ _3e7\"> </span>\u2022 Urea sales in India<span class=\"_ _3e7\"> </span>Yara\u2019s India business manufactures and sells urea to dealers who sell to retailers who in turn sell to farmers. Yara sells urea under a pricing scheme policy (as applicable from time to time) issued by the Government of India (GoI). This policy aims to promote balanced nutrient appli-<span class=\"_ _3e7\"> </span>cation and sustained agricultural growth by making urea available to farmers across India at affordable prices on a timely basis.<span class=\"_ _3e7\"> </span>The price at which Yara can sell urea to registered dealers under the pricing scheme policy (as applicable from time to time) is regulated, verified and determined by GoI. The price is generally less than the cost of production. GoI provides a compensation based on a predefined method considering the sales price set by GoI to be charged to registered dealers, the cost for natural gas, other variable cost (including cost of bags and freight) and fixed cost.<span class=\"_ _3e7\"> </span>Control of goods transfers at the time the registered dealer receives the goods. The consideration recognized as revenue is based on the dealer\u2019s receipt of goods and constitutes of the fixed sales price to be paid by the registered dealer and the estimated compensation to be paid by GoI. As Yara has the inventory risk and controls the goods until they are delivered to the registered dealers, the compensation from GoI is presented as revenue in the consoli-<span class=\"_ _3e7\"> </span>dated statement of income",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "2.1 <span class=\"_ _13b\"> </span>Revenue from contracts with customers<span class=\"_ _3e7\"> </span><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs6d6\">Disaggregation of external revenues by nature<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h7d ff2 fs9 fc8 sc0 ls1 ws0 gs6d7\">USD millions<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs6d8\">Fertilizer </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs6d9\">and chemical </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs6da\">products<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs6db\">Freight/ </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs6dc\">insurance </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs6dd\">services<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs6de\">Other products </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs6df\">and services<span class=\"_ _19a\"> </span>Total<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs6e0\">2023<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6e1\">Europe<span class=\"_ _262\"> </span>3,634<span class=\"_ _1b\"> </span>121<span class=\"_ _10b\"> </span>51<span class=\"_ _128\"> </span>3,806<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6e2\">Americas<span class=\"_ _216\"> </span>5,555<span class=\"_ _1b\"> </span>180<span class=\"_ _10b\"> </span>10<span class=\"_ _128\"> </span>5,745<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6e3\">Africa &amp; Asia<span class=\"_ _1cf\"> </span>2,489<span class=\"_ _10b\"> </span>41<span class=\"_ _c4\"> </span>5<span class=\"_ _128\"> </span>2,535<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6e4\">Global Plants &amp; Operational </div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6e5\">Excellence<span class=\"_ _262\"> </span>10<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>37<span class=\"_ _10b\"> </span>46<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6e6\">Clean Ammonia<span class=\"_ _24d\"> </span>720<span class=\"_ _10b\"> </span>58<span class=\"_ _c4\"> </span>2<span class=\"_ _1b\"> </span>780<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6e7\">Industrial Solutions<span class=\"_ _1c8\"> </span>2,220<span class=\"_ _1b\"> </span>173<span class=\"_ _10b\"> </span>38<span class=\"_ _128\"> </span>2,431<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6e8\">Other and Eliminations<span class=\"_ _f4\"> </span>5<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>83<span class=\"_ _10b\"> </span>88<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6e9\">Total<span class=\"_ _263\"> </span>14,632<span class=\"_ _1b\"> </span>573<span class=\"_ _1b\"> </span>226<span class=\"_ _86\"> </span>15,431<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs6ea\">2022<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6eb\">Europe<span class=\"_ _262\"> </span>5,547<span class=\"_ _1b\"> </span>122<span class=\"_ _10b\"> </span>60<span class=\"_ _128\"> </span>5,729<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6ec\">Americas<span class=\"_ _216\"> </span>8,292<span class=\"_ _1b\"> </span>171<span class=\"_ _10b\"> </span>28<span class=\"_ _128\"> </span>8,492<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6ed\">Africa &amp; Asia<span class=\"_ _1cf\"> </span>3,126<span class=\"_ _10b\"> </span>57<span class=\"_ _c4\"> </span>5<span class=\"_ _128\"> </span>3,188<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6ee\">Global Plants &amp; Operational </div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6ef\">Excellence<span class=\"_ _262\"> </span>28<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>49<span class=\"_ _10b\"> </span>77<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6f0\">Clean Ammonia<span class=\"_ _260\"> </span>1,875<span class=\"_ _10b\"> </span>64<span class=\"_ _da\"> </span>7<span class=\"_ _128\"> </span>1,946<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6f1\">Industrial Solutions<span class=\"_ _1c8\"> </span>4,167<span class=\"_ _1b\"> </span>189<span class=\"_ _10b\"> </span>59<span class=\"_ _128\"> </span>4,415<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6f2\">Other and Eliminations<span class=\"_ _f4\"> </span>4<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>51<span class=\"_ _10b\"> </span>55<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs6f3\">Total<span class=\"_ _263\"> </span>23,039<span class=\"_ _1b\"> </span>604<span class=\"_ _1b\"> </span>258<span class=\"_ _86\"> </span>23,902<span class=\"_ _3e7\"> </span></div>Disaggregation of external revenues by product group<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _5a\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _b1\"> </span>2022<span class=\"_ _3e7\"> </span></span>Ammonia<span class=\"_ _161\"> </span>1,149<span class=\"_ _128\"> </span>2,756<span class=\"_ _3e7\"> </span>Urea<span class=\"_ _264\"> </span>3,203<span class=\"_ _128\"> </span>5,434<span class=\"_ _3e7\"> </span>Nitrate<span class=\"_ _265\"> </span>2,541<span class=\"_ _128\"> </span>4,200<span class=\"_ _3e7\"> </span>NPK<span class=\"_ _266\"> </span>5,196<span class=\"_ _128\"> </span>7,010<span class=\"_ _3e7\"> </span>CN<span class=\"_ _267\"> </span>898<span class=\"_ _128\"> </span>1,037<span class=\"_ _3e7\"> </span>UAN<span class=\"_ _21f\"> </span>401<span class=\"_ _24f\"> </span>630<span class=\"_ _3e7\"> </span>SSP<span class=\"_ _268\"> </span>82<span class=\"_ _1b\"> </span>117<span class=\"_ _3e7\"> </span>DAP/MAP<span class=\"_ _269\"> </span>225<span class=\"_ _1b\"> </span>272<span class=\"_ _3e7\"> </span>MOP/SOP<span class=\"_ _26a\"> </span>371<span class=\"_ _1b\"> </span>753<span class=\"_ _3e7\"> </span>Other fertilizer and chemical products<span class=\"_ _f6\"> </span>1,136<span class=\"_ _128\"> </span>1,436<span class=\"_ _3e7\"> </span>Other products and services<span class=\"_ _26b\"> </span>230<span class=\"_ _1b\"> </span>258<span class=\"_ _3e7\"> </span>Total revenues<span class=\"_ _14b\"> </span>15,431<span class=\"_ _86\"> </span>23,902<span class=\"_ _3e7\"> </span>Yara serves a large number of customers. No revenues from transactions with any single customer amount to ten percent or more of Yara\u2019s total revenues.<span class=\"_ _3e7\"> </span>Disaggregation of external revenues by geographical area 1)<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _135\"> </span><span class=\"ff4 fse\">Europe<span class=\"_ _2b\"> </span>Brazil<span class=\"_ _3e7\"> </span></span>Latin America ex. Brazil<span class=\"_ _3e7\"> </span>North America<span class=\"_ _26c\"> </span>Africa<span class=\"_ _1a5\"> </span>Asia<span class=\"_ _35\"> </span>Total<span class=\"_ _3e7\"> </span>2023<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _10\"> </span>3,663<span class=\"_ _1c5\"> </span>12<span class=\"_ _1c5\"> </span>27<span class=\"_ _192\"> </span>9<span class=\"_ _18\"> </span>80<span class=\"_ _1c5\"> </span>15<span class=\"_ _30\"> </span>3,806<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _16f\"> </span>1<span class=\"_ _34\"> </span>3,093<span class=\"_ _30\"> </span>1,219<span class=\"_ _30\"> </span>1,432<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _30\"> </span>5,744<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _e4\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _de\"> </span>767<span class=\"_ _30\"> </span>1,768<span class=\"_ _30\"> </span>2,535<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _1b5\"> </span>46<span class=\"_ _98\"> </span>\u2013<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _95\"> </span>\u2013<span class=\"_ _18\"> </span>46<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _1b2\"> </span>9<span class=\"_ _de\"> </span>129<span class=\"_ _98\"> </span>\u2013<span class=\"_ _de\"> </span>259<span class=\"_ _98\"> </span>\u2013<span class=\"_ _de\"> </span>383<span class=\"_ _de\"> </span>780<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _17\"> </span>1,380<span class=\"_ _de\"> </span>489<span class=\"_ _de\"> </span>178<span class=\"_ _de\"> </span>108<span class=\"_ _de\"> </span>175<span class=\"_ _de\"> </span>101<span class=\"_ _30\"> </span>2,431<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _76\"> </span>61<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _192\"> </span>2<span class=\"_ _98\"> </span>\u2013<span class=\"_ _1c5\"> </span>25<span class=\"_ _1c5\"> </span>88<span class=\"_ _3e7\"> </span>Total<span class=\"_ _20d\"> </span>5,160<span class=\"_ _30\"> </span>3,723<span class=\"_ _34\"> </span>1,425<span class=\"_ _30\"> </span>1,811<span class=\"_ _30\"> </span>1,022<span class=\"_ _30\"> </span>2,293<span class=\"_ _146\"> </span>15,431<span class=\"_ _3e7\"> </span>2022<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _10\"> </span>5,589<span class=\"_ _192\"> </span>5<span class=\"_ _1c5\"> </span>22<span class=\"_ _1c5\"> </span>16<span class=\"_ _18\"> </span>81<span class=\"_ _1c5\"> </span>16<span class=\"_ _30\"> </span>5,729<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _16f\"> </span>2<span class=\"_ _34\"> </span>4,910<span class=\"_ _30\"> </span>1,607<span class=\"_ _30\"> </span>1,972<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _30\"> </span>8,492<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _e4\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _30\"> </span>1,033<span class=\"_ _30\"> </span>2,155<span class=\"_ _34\"> </span>3,188<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _1b5\"> </span>76<span class=\"_ _98\"> </span>\u2013<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _95\"> </span>\u2013<span class=\"_ _18\"> </span>77<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _e8\"> </span>\u2013<span class=\"_ _13\"> </span>391<span class=\"_ _1c5\"> </span>42<span class=\"_ _de\"> </span>818<span class=\"_ _98\"> </span>\u2013<span class=\"_ _de\"> </span>696<span class=\"_ _30\"> </span>1,946<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _17\"> </span>2,732<span class=\"_ _de\"> </span>815<span class=\"_ _de\"> </span>253<span class=\"_ _de\"> </span>164<span class=\"_ _de\"> </span>329<span class=\"_ _de\"> </span>122<span class=\"_ _30\"> </span>4,415<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _76\"> </span>30<span class=\"_ _95\"> </span>\u2013<span class=\"_ _98\"> </span>\u2013<span class=\"_ _192\"> </span>3<span class=\"_ _98\"> </span>\u2013<span class=\"_ _1c5\"> </span>21<span class=\"_ _1c5\"> </span>55<span class=\"_ _3e7\"> </span>Total<span class=\"_ _20d\"> </span>8,431<span class=\"_ _30\"> </span>6,120<span class=\"_ _34\"> </span>1,924<span class=\"_ _30\"> </span>2,974<span class=\"_ _30\"> </span>1,443<span class=\"_ _30\"> </span>3,009<span class=\"_ _146\"> </span>23,902<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Figures are based on customer location.<span class=\"_ _3e7\"> </span>Revenues from external costumers of an amount of USD 291 million (2022: USD 457 million) are attributed to Norway (Yara\u2019s country of domicile)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "2.1 <span class=\"_ _13b\"> </span>Revenue from contracts with customers<span class=\"_ _3e7\"> </span><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs672\">Contracts with larger customers often </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs673\">include sales incentives leading to variable </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs674\">consideration amounts. Volume discounts </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs675\">are the dominant sales incentives used </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs676\">by Yara. These discounts may have pro-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs677\">spective or retrospective effect. Volume </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs678\">discounts with retrospective effect are </div>systematically accrued and recognized as reduction of revenue based on the best estimate of the amounts potentially due to the customer. If the discount cannot be reliably estimated, revenue is reduced by the maximum potential discount. Discounts which qualify as material rights are accounted for as separate performance obligations",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "2.1 <span class=\"_ _13b\"> </span>Revenue from contracts with customers<span class=\"_ _3e7\"> </span>Contracts with larger customers often include sales incentives leading to variable consideration amounts. Volume discounts are the dominant sales incentives used by Yara. These discounts may have pro-<span class=\"_ _3e7\"> </span>spective or retrospective effect. Volume discounts with retrospective effect are<div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs67a\">systematically accrued and recognized as </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs67b\">reduction of revenue based on the best </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs67c\">estimate of the amounts potentially due </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs67d\">to the customer. If the discount cannot </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs67e\">be reliably estimated, revenue is reduced </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs67f\">by the maximum potential discount. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs680\">Discounts which qualify as material rights </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs681\">are accounted for as separate performance </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs682\">obligations.<span class=\"_ _3e7\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "2.1 <span class=\"_ _13b\"> </span>Revenue from contracts with customers<span class=\"_ _3e7\"> </span>Products are normally sold with standard warranties which provide protection for the customers that the product have the agreed-upon specifications. These standard warranties are accounted for using IAS 37 Provisions, Contingent Liabilities and Contingent Assets. The Group does not have any other significant obligations for returns or refunds",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "2.1 <span class=\"_ _13b\"> </span>Revenue from contracts with customers<span class=\"_ _3e7\"> </span>Products are normally sold with standard warranties which provide protection for the customers that the product have the agreed-upon specifications. These standard warranties are accounted for using IAS 37 Provisions, Contingent Liabilities and Contingent Assets. The Group does not have any other significant obligations for returns or refunds",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-546": {
   "value": "2.1 <span class=\"_ _13b\"> </span>Revenue from contracts with customers<span class=\"_ _3e7\"> </span><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6f5\">Prepayments and deposits from customers (contract liabilities) refer mainly to Yara\u2019s fertilizer </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6f6\">sales in Brazil where prepayments up front of the fertilizer season is common practice to reduce </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6f7\">price risk for the customers. Prepayments in Brazil are normally received less than 90 days before </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6f8\">delivery of the goods. To a limited extent, contract liabilities also refer to up-front payments on </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs6f9\">environmental solutions technology offering<span class=\"_ _3e7\"> </span>s.<span class=\"_ _3e7\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Prepayments and deposits from customers (contract liabilities) refer mainly to Yara\u2019s fertilizer sales in Brazil where prepayments up front of the fertilizer season is common practice to reduce price risk for the customers. Prepayments in Brazil are normally received less than 90 days before delivery of the goods. To a limited extent, contract liabilities also refer to up-front payments on environmental solutions technology offering<span class=\"_ _3e7\"> </span>Contract liabilities<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _26d\"> </span>620<span class=\"_ _1b\"> </span>634<span class=\"_ _3e7\"> </span>Share of opening balance recognized as revenue in the period<span class=\"_ _e4\"> </span>(618)<span class=\"_ _9d\"> </span>(619)<span class=\"_ _3e7\"> </span>Cash received not recognized as revenue in the period 1)<span class=\"_ _3e7\"> </span>365<span class=\"_ _1b\"> </span>606<span class=\"_ _3e7\"> </span>Transferred to held for sale<span class=\"_ _156\"> </span>(7)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _3e7\"> </span>Currency translation effect<span class=\"_ _240\"> </span>\u2013<span class=\"_ _49\"> </span>(2)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _26e\"> </span>361<span class=\"_ _1b\"> </span>620<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fc\">2.2 <span class=\"_ _21\"> </span>Other income and commodity derivative gain/(loss)<span class=\"_ _3e7\"> </span></div>USD millions<span class=\"_ _12f\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _b1\"> </span>2023<span class=\"_ _b1\"> </span>2022<span class=\"_ _3e7\"> </span></span>Insurance and other compensations 1)<span class=\"_ _3e7\"> </span>77<span class=\"_ _10b\"> </span>33<span class=\"_ _3e7\"> </span>Gain on sale of non-current assets<span class=\"_ _62\"> </span>10<span class=\"_ _da\"> </span>4<span class=\"_ _3e7\"> </span>Sale of white certificates<span class=\"_ _3e7\"> </span>4.9<span class=\"_ _c4\"> </span><span class=\"fc8\">7<span class=\"_ _c4\"> </span>5<span class=\"_ _3e7\"> </span></span>Other<span class=\"_ _22e\"> </span>19<span class=\"_ _cb\"> </span>14<span class=\"_ _3e7\"> </span>Other income<span class=\"_ _271\"> </span>114<span class=\"_ _10b\"> </span>56<span class=\"_ _3e7\"> </span>Commodity-based derivatives gain/(loss)<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _c4\"> </span><span class=\"fc8\">3<span class=\"_ _10b\"> </span>94<span class=\"_ _3e7\"> </span></span>Other income and commodity derivative gain/(loss)<span class=\"_ _203\"> </span>117<span class=\"_ _1b\"> </span>150<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>The 2023 figure includes USD 40 million relating to government assistance in response to the 2022 energy crisis in Europe.  See <span class=\"fc2\">note 4.9</span> Government grants for further information.<span class=\"_ _3e7\"> </span>Sale of white certificates relates to the sale of tradable certificate instruments granted in Italy for energy savings achieved. See <span class=\"fc2\">note 4.9</span> Government grants for more information.<span class=\"_ _3e7\"> </span>Commodity-based derivative gain/(loss) relates to changes in fair value of embedded derivatives in commodity contracts linked to gas and ammonia prices. See <span class=\"fc2\">note 6.3</span> Financial instruments for more information",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "2.2 <span class=\"_ _21\"> </span>Other income and commodity derivative gain/(loss)<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _12f\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _b1\"> </span>2023<span class=\"_ _b1\"> </span>2022<span class=\"_ _3e7\"> </span></span>Insurance and other compensations 1)<span class=\"_ _3e7\"> </span>77<span class=\"_ _10b\"> </span>33<span class=\"_ _3e7\"> </span>Gain on sale of non-current assets<span class=\"_ _62\"> </span>10<span class=\"_ _da\"> </span>4<span class=\"_ _3e7\"> </span>Sale of white certificates<span class=\"_ _3e7\"> </span>4.9<span class=\"_ _c4\"> </span><span class=\"fc8\">7<span class=\"_ _c4\"> </span>5<span class=\"_ _3e7\"> </span></span>Other<span class=\"_ _22e\"> </span>19<span class=\"_ _cb\"> </span>14<span class=\"_ _3e7\"> </span>Other income<span class=\"_ _271\"> </span>114<span class=\"_ _10b\"> </span>56<span class=\"_ _3e7\"> </span>Commodity-based derivatives gain/(loss)<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _c4\"> </span><span class=\"fc8\">3<span class=\"_ _10b\"> </span>94<span class=\"_ _3e7\"> </span></span>Other income and commodity derivative gain/(loss)<span class=\"_ _203\"> </span>117<span class=\"_ _1b\"> </span>150<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>The 2023 figure includes USD 40 million relating to government assistance in response to the 2022 energy crisis in Europe.  See <span class=\"fc2\">note 4.9</span> Government grants for further information.<span class=\"_ _3e7\"> </span>Sale of white certificates relates to the sale of tradable certificate instruments granted in Italy for energy savings achieved. See <span class=\"fc2\">note 4.9</span> Government grants for more information.<span class=\"_ _3e7\"> </span>Commodity-based derivative gain/(loss) relates to changes in fair value of embedded derivatives in commodity contracts linked to gas and ammonia prices. See <span class=\"fc2\">note 6.3</span> Financial instruments for more information.<span class=\"_ _3e7\"> </span>6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span>Financial instruments at fair value<span class=\"_ _3e7\"> </span>31 December 2023<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _32b\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Carrying amount<span class=\"_ _27\"> </span>Level 1<span class=\"_ _144\"> </span>Level 2<span class=\"_ _27\"> </span>Level 3<span class=\"_ _3e7\"> </span>Equity instruments<span class=\"_ _3e7\"> </span>Yara Growth Ventures<span class=\"_ _1cd\"> </span>67<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _8e\"> </span>67<span class=\"_ _3e7\"> </span>Other equity instruments<span class=\"_ _100\"> </span>20<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _8e\"> </span>20<span class=\"_ _3e7\"> </span>Derivatives<span class=\"_ _3e7\"> </span>Forward exchange contracts<span class=\"_ _44\"> </span>(4)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _98\"> </span>(4)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span>Cross-currency swaps<span class=\"_ _21e\"> </span>(110)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _88\"> </span>(110)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span>Interest-rate swaps designated for hedging<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _95\"> </span><span class=\"fc8\">(2)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _98\"> </span>(2)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span></span>Other interest-rate swaps<span class=\"_ _1bf\"> </span>1<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _91\"> </span>1<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _3e7\"> </span>Embedded commodity derivatives<span class=\"_ _32c\"> </span>(3)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _95\"> </span>(3)<span class=\"_ _71\"> </span>\u2013<span class=\"_ _3e7\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span>Contingent consideration 1)<span class=\"_ _3e7\"> </span>(3)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _95\"> </span>(3)<span class=\"_ _71\"> </span>\u2013<span class=\"_ _3e7\"> </span>Net total balance<span class=\"_ _32d\"> </span>(33)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _13\"> </span>(120)<span class=\"_ _196\"> </span>88<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Contingent consideration relates to Yara Marine Technologies, reclassed to Liabilities associated with non-current assets and disposal group classified as held for sale, see <span class=\"fc2\">Note 7.2</span> Disposal of investments and <span class=\"fc2\">Note 8.5</span> Post balance sheet date events.<span class=\"_ _3e7\"> </span>There were no transfers between Level 1 and Level 2 in the period<span class=\"_ _3e7\"> </span>31 December 2022<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _32b\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Carrying amount<span class=\"_ _27\"> </span>Level 1<span class=\"_ _144\"> </span>Level 2<span class=\"_ _27\"> </span>Level 3<span class=\"_ _3e7\"> </span>Equity instruments<span class=\"_ _3e7\"> </span>Yara Growth Ventures<span class=\"_ _1cd\"> </span>26<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _8e\"> </span>26<span class=\"_ _3e7\"> </span>Other equity instruments<span class=\"_ _100\"> </span>28<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _8e\"> </span>28<span class=\"_ _3e7\"> </span>Derivatives<span class=\"_ _3e7\"> </span>Forward exchange contracts<span class=\"_ _1c6\"> </span>(19)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _18\"> </span>(19)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span>Cross-currency swaps<span class=\"_ _21e\"> </span>(104)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _88\"> </span>(104)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span>Interest-rate swaps designated for hedging<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _18\"> </span><span class=\"fc8\">(22)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _18\"> </span>(22)<span class=\"_ _71\"> </span>\u2013<span class=\"_ _3e7\"> </span></span>Other interest-rate swaps<span class=\"_ _1bf\"> </span>2<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _91\"> </span>2<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _3e7\"> </span>Embedded commodity derivatives<span class=\"_ _1a6\"> </span>12<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _8e\"> </span>12<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _3e7\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span>Contingent consideration<span class=\"_ _218\"> </span>(15)<span class=\"_ _71\"> </span>\u2013<span class=\"_ _18\"> </span>(15)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span>Net total balance<span class=\"_ _32d\"> </span>(92)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _13\"> </span>(146)<span class=\"_ _196\"> </span>54<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fe\">2.3 <span class=\"_ _21\"> </span>Segment information<span class=\"_ _3e7\"> </span></div>Yara\u2019s operations comprise of the following operating segments at the end of 2023:<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _3e7\"> </span>The operating segments presented are the key components of Yara\u2019s business as of year-end 2023 which have been assessed, monitored, and managed on a regular basis by Yara\u2019s Chief Executive Officer (CEO) as the Chief Operating Decision Maker<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>The regional segments (Europe, Americas, and Africa &amp; Asia) operate in a fully integrated setup, comprising production, supply chain, and commercial operations, producing and delivering existing Yara solutions in addition to commercializing and selling new offerings.<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _3e7\"> </span>Yara Europe comprises sales, marketing, and production within Europe. Yara Europe markets crop nutrition solutions to farmers and collaborates with the food value chain, offering crop nutrition products, advice and climate smart services and solutions. The product portfolio is comprehensive, ranging from standard nitrogen-based fertilizer to specialty products and organic fertilizers. The largest product categories sold within nitrogen-based fertilizer are nitrates and compound fertilizer (NPK)<span class=\"_ _3e7\"> </span><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs700\">Product sales are today mainly made spot to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs701\">distributors based on ordinary purchase orders </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs702\">and underlying frame agreements. Products </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs703\">are sold to a variety of customers covering </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs704\">wholesale, co-operatives, retail and, to a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs705\">lesser extent, direct to farmers. The types of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs706\">customers and products sold differ between </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs707\">regional markets and the off take of product </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs708\">varies throughout the fertilizer seasons in the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs709\">different markets. Yara Europe also exports </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs70a\">some products to other regions within the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs70b\">Group, based on arm\u2019s length transfer pricing.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs70c\">Yara Europe has nine fertilizer plants, two </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs70d\">high value product plants and three organic </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs70e\">fertilizer plants, a phosphate mine and a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs70f\">potassium sulfate/feed phosphate plant </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs710\">across Europe. The plants have different </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs711\">product portfolios and are located to serve </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs712\">both domestic and export markets. In addi-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs713\">tion, the region supplies customers through </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs714\">more than 100 terminals and warehouses </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs715\">(owned and leased) and has customers in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs716\">around 30 European countries. The majority </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs717\">of products sold are produced at own sites in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs718\">the region.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs719\">Operating results are driven by integrated </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs71a\">business value creation from plant to market. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs71b\">The margin between realized finished ferti-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs71c\">lizer prices and raw material input prices is </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs71d\">partly driven by Yara\u2019s ability to differentiate </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs71e\">its offerings and partly by the price develop-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs71f\">ments for commodity fertilizer (urea and urea </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs720\">ammonium nitrate (UAN)), natural gas and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs721\">ammonia. Yara also creates value through </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs722\">operational efficiency at its production plants, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs723\">competitive sourcing of raw materials for </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs724\">production and optimal resource allocation </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs72b\">across its business model. Operating results </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs72c\">are also impacted by currency movements as </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs72d\">margins are typically US dollar exposed while </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs72e\">fixed costs have a significant local currency </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs72f\">component (mainly Euro).<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs730\">Americas<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs731\">Yara Americas comprises sales, marketing, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs732\">and production within the regional business </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs733\">units of North America, Latin America, and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs734\">Brazil. The segment markets a comprehen-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs735\">sive offering of crop nutrition solutions and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs736\">services including a broad product portfolio </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs737\">comprising nitrogen-based fertilizer and NPKs </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs738\">as well as biostimulants and organic-based </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs739\">products. The region also sells phosphate </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs73a\">and potash-based fertilizers which to a large </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs73b\">extent are sourced from third parties.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs73c\">Product sales are today mainly made spot to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs73d\">distributors based on ordinary purchase orders </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs73e\">and underlying frame agreements, but to an </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs73f\">increasing extent the products are also sold </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs740\">directly to farmers and co-operatives. The </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs741\">composition of customer groups and prod-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs742\">ucts sold differs between local and regional </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs743\">markets, and the off take of product varies </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs744\">with the fertilizer seasons in the different </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs745\">markets. Product sales are mainly sourced </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs746\">from the operating segment Global Plants &amp; </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs747\">Operational Excellence based on arm\u2019s length </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs748\">transfer pricing and from the segment\u2019s </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs749\">own production facilities in Canada, the US, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs74a\">Trinidad, Colombia, and Brazil.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs74b\">The North America business unit operates </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs74c\">a fully owned plant in Belle Plaine, Canada </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs74d\">and also participates in the joint operations of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs74e\">Trinidad Nitrogen Company Ltd. in Trinidad </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs74f\">and Yara Freeport LLC DBA Texas Ammonia </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs750\">in the US (Yara consolidates its share of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs751\">assets, liabilities, revenues and costs for joint </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs752\">operations). A smaller portion of the urea and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs753\">UAN sales are sourced from third-party pro-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs754\">ducers. In addition to crop nutrition solutions, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs755\">North America markets industrial application </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs756\">solutions such as wastewater treatment and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs757\">additives for the construction industry and oil </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs758\">field services.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs759\">The Latin America business unit covers all </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs75a\">Spanish-speaking markets in the Americas, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs75b\">from Mexico in the North to Argentina in the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs75c\">South. In Colombia, Yara owns a production </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs75d\">facility in Cartagena which mainly serves </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs75e\">the local Colombian market with NPK and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs75f\">calcium nitrate (CN) products. The Cartagena </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs760\">facility also produces soluble ammonium </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs761\">nitrate to supply local customers and, from </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs762\">time to time, also exports some smaller </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs763\">ammonia volumes.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs764\">The Brazil business unit operates more than </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs765\">ten blending units and distribution sites with </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs766\">a geographic spread to supply Brazil\u2019s main </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs767\">agricultural markets. It also includes the fully </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs768\">owned production plants at Rio Grande, Ponta </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs769\">Grossa, Cubat\u00e3o and Sumar\u00e9.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs76a\">Operating results in Yara Americas are largely </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs76b\">driven by Yara\u2019s ability to commercialize </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs76c\">crop nutrition solutions based on European </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs76d\">produced premium fertilizers at value-added </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs76e\">margins, as well as the marketing of own-pro-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs76f\">duced products in the region. Other key value </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs770\">drivers are reliability and operational efficiency </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs771\">at the production plants, competitive sourcing </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs772\">of raw materials for production (including </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs773\">natural gas), and efficient blending of third-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs774\">party sourced raw materials. Operating results </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs775\">are also impacted by currency movements, as </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs776\">margins are typically US dollar exposed while </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs777\">fixed costs have a significant local currency </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs778\">component.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs779\">Africa &amp; Asia<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs77a\">Yara Africa &amp; Asia comprises sales, market-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs77b\">ing, distribution and production of fertilizers </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs77c\">and industrial products across the Asia-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs77d\">Pacific, Africa and Oceania regions. The </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs77e\">segment markets a comprehensive offering </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs77f\">of crop nutrition solutions and services </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs780\">including a broad product portfolio comprising </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs781\">nitrogen-based fertilizer and NPKs designed </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs782\">for soil application. This portfolio is com-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs783\">plemented by foliar and soluble products, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs784\">serving a different range of crop application. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs785\">A significant part of the products marketed </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs786\">are sourced from Yara production plants, both </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs787\">inside and outside the Africa and Asia region.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs788\">Most of the customers in the region are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs789\">smallholder farmers. Yara reaches these </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs78a\">customers through distributors, retailers and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs78b\">co-operatives based on different commercial </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs78c\">agreements. The region also includes more </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs78d\">mature agricultural markets such as South </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs78e\">Africa, Australia and New Zealand where Yara </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs78f\">often sells directly to professional large-scale </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs790\">crop farmers. The type of customers and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs791\">product portfolio sold differs greatly between </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs792\">the different markets.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs793\">The region has offices and operational units in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs794\">more than 20 countries, with most significant </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs795\">business operations in China, India, Thailand, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs796\">South Africa and Australia. As a comple-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs797\">mentary part to the crop nutrition distribution </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs798\">business, the fertilizer production comprises </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs799\">of one production facility in Australia pro-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs79a\">ducing ammonia and technical ammonium </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs79b\">nitrate (TAN) and one production facility at </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs79c\">Babrala in India producing ammonia and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs79d\">urea. The ammonia produced in Australia is </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs79e\">commercialized by Yara\u2019s ammonia sales and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs79f\">logistics activity within the operating segment </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7a0\">Clean Ammonia, while the TAN is commer-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7a1\">cialized by the operating segment Industrial </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7a2\">Solutions in the Australian mining market. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7a3\">The production facility producing TAN is a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7a4\">joint operation (Yara Pilbara Nitrates Pty Ltd.) </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7a5\">in which Yara consolidates its ownership share </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7a6\">of 50 percent of assets, liabilities, revenues </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7a7\">and costs. The ammonia produced at Babrala </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7a8\">is used for the production of urea at the same </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7a9\">plant. The urea produced at the plant is sold </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7aa\">under a subsidized government scheme in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7ab\">India, for more information see <span class=\"fc2\">note 2.1</span> </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7ac\">Revenue from contracts with customers.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7ad\">Operating results are highly influenced by </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7ae\">Yara\u2019s ability to commercialize the differenti-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7af\">ated nitrate-based fertilizer portfolio and the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7b0\">upgrading margins in the production facilities </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7b1\">driven by the price levels of ammonia/urea </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7b2\">and competitive gas supply. Operating results </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7b3\">can also be influenced by movements in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7b4\">currency rates.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs7b5\">Global Plants &amp; Operational Excellence<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7b6\">The Global Plants &amp; Operational Excellence </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7b7\">segment operates Yara\u2019s largest, and export </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7b8\">oriented, production plants in Porsgrunn, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7b9\">Norway, and in Sluiskil, the Netherlands, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7ba\">and has a key role in driving operational </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7bb\">improvements, competence development </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7bc\">and technical project execution across Yara\u2019s </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7bd\">production system. In addition, the segment </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7be\">includes the global planning and optimization </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7bf\">function, the product management function, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7c0\">the central procurement functions, and the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7c1\">corporate Health, Environment, Safety and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs7c2\">Quality (HESQ) function.<span class=\"_ _3e7\"> </span></div>The majority of sales in the segment are group internal sales of finished fertilizers transferred at internal prices based on the arm\u2019s length principle.<span class=\"_ _3e7\"> </span>The Global Plants &amp; Operational Excellence segment\u2019s operating results are highly influenced by volume output and margin development for fertilizer commodities. The margins are primarily driven by the differ-<span class=\"_ _3e7\"> </span>ence in price levels for urea, diammonium phosphate fertilizer (DAP) and potash-based fertilizer, and the price level of the key input factors energy, phosphate rock and potash. Operating results can also be influenced by movements in currency rates.<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _3e7\"> </span>The Clean Ammonia segment contains Yara\u2019s ammonia sales and logistics activity that plays a vital role in Yara\u2019s production system as it allocates excess volume from producer plants and delivers to consumer plants in a timely manner in order to ensure high production capacity utilization. Besides significant intra-group purchases and sales, Yara Clean Ammonia purchases ammonia from third parties predominantly to supply its European production region. It also generates significant external sales by selling ammonia to large customers in the fertilizer and chemical industries, mainly in the Americas and Asia regions. It also provides optimized shipping solutions that fit Yara\u2019s storage and port capacity, which includes a fleet of owned and time-chartered vessels.<span class=\"_ _3e7\"> </span>The segment was established to capture growth opportunities within carbon-free food solutions, shipping fuel, power and other clean ammonia applications, leveraging Yara\u2019s unique existing position within ammonia production, trade and shipping. The segment is currently evaluating several new blue and green ammonia projects with the aim to serve growing markets for clean ammonia and add scale to the existing business.<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _3e7\"> </span>Yara Industrial Solutions mainly provides nitrogen-based solutions and services across a wide range of industries including automotive, construction, waste handling and circular economy, shipping, chemicals, mining, and animal feed. There is a strong environmental focus to Yara Industrial Solutions and a large portion of revenue is derived from AdBlue, a urea-based reagent used by diesel vehicles to reduce nitrogen oxide (NO<span class=\"_ _3e7\"> </span>x<span class=\"_ _3e7\"> </span>) emissions. The segment also offers NO<span class=\"_ _3e7\"> </span>x abatement solutions for industrial plants and transport at both land and sea. In addition, Yara Industrial Solutions is continuously working to develop product and service offerings in high growth markets as well as additional green and sustainable opportunities globally.<span class=\"_ _3e7\"> </span>Yara Industrial Solutions performs its activities through four commercial units: Transport Reagents, Mining Applications, Chemical Applications EMEA and Chemical Applications Americas. These commercial units are backed by six dedicated production plants across Europe, Latin America, Asia and Africa. In addition, the segment has arm\u2019s length commercial agreements with the rest of Yara\u2019s global production plant network and external suppliers. Through direct sales and distributors, Yara Industrial Solutions can provide its customers with high quality, reliable products and services backed by deep local knowledge combined with global best practice expertise.<span class=\"_ _3e7\"> </span>The customer contracts are, to a large extent, medium to long-term contracts; however, products are also sold spot based on ordi-<span class=\"_ _3e7\"> </span>nary purchase orders. In some markets the segment delivers equipment and services to store or handle products.<span class=\"_ _3e7\"> </span>Operating results are exposed to fluctuations in commodity prices and general economic activity. However, Yara Industrial Solutions\u2019 integrated position coupled with its diversified exposure in terms of product, underlying industry and global location has allowed Yara Industrial Solutions to mitigate these effects to a great extent.<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _3e7\"> </span>Other and Eliminations comprises cross-<span class=\"_ _3e7\"> </span>segment eliminations and corporate costs not allocated to operating segments. A significant component of the cross-segment eliminations performed is the elimination of profit on inventory, which is driven by volumes in stock and internal margins based on the arms length\u2019s principle. Due to this, Other and Eliminations will show higher results when there are lower volumes in stock and/or lower internal margins on volumes in stock, and vice versa.<span class=\"_ _3e7\"> </span>Other and Eliminations also includes other business operations, including Yara\u2019s Agoro and Varda businesses. In addition, Yara Marine Technology is included within Other and Eliminations from 2022<span class=\"_ _3e7\"> </span>Consolidated statement of income<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>External revenue from contract with customers<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _273\"> </span>3,806<span class=\"_ _4d\"> </span>5,729<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _254\"> </span>5,745<span class=\"_ _4d\"> </span>8,492<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _127\"> </span>2,535<span class=\"_ _4d\"> </span>3,188<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _274\"> </span>46<span class=\"_ _2f\"> </span>77<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _275\"> </span>780<span class=\"_ _4d\"> </span>1,946<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _276\"> </span>2,431<span class=\"_ _4d\"> </span>4,415<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _156\"> </span>88<span class=\"_ _2f\"> </span>55<span class=\"_ _3e7\"> </span>Total<span class=\"_ _161\"> </span>15,431<span class=\"_ _4b\"> </span>23,902<span class=\"_ _3e7\"> </span>Internal revenue<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _d2\"> </span>794<span class=\"_ _4d\"> </span>1,390<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _277\"> </span>462<span class=\"_ _4d\"> </span>1,240<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _278\"> </span>374<span class=\"_ _4e\"> </span>976<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _218\"> </span>2,428<span class=\"_ _4d\"> </span>4,277<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _a5\"> </span>1,124<span class=\"_ _4d\"> </span>2,481<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _279\"> </span>263<span class=\"_ _4e\"> </span>517<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _13c\"> </span>(5,445)<span class=\"_ _1e8\"> </span>(10,883)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _27a\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _3e7\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span>Total revenue<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _273\"> </span>4,600<span class=\"_ _4d\"> </span>7,119<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _254\"> </span>6,207<span class=\"_ _4d\"> </span>9,732<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _127\"> </span>2,909<span class=\"_ _4d\"> </span>4,165<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _218\"> </span>2,474<span class=\"_ _4d\"> </span>4,354<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _a5\"> </span>1,904<span class=\"_ _4d\"> </span>4,428<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _276\"> </span>2,694<span class=\"_ _4d\"> </span>4,932<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _13c\"> </span>(5,356)<span class=\"_ _1e8\"> </span>(10,828)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _161\"> </span>15,431<span class=\"_ _4b\"> </span>23,902<span class=\"_ _3e7\"> </span>Segment information related to the disaggregation of external revenues by nature, product group and geographical area can be found in <span class=\"fc2\">note 2.1</span> Revenue from contracts with customers<span class=\"_ _3e7\"> <span class=\"_ _3e7\"> </span></span><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs7c6\">Selected Alternative performance measures </div><div class=\"t m0 h24 ff4 fs11 fc4 sc0 ls1 ws0 gs7c7\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs7c8\">USD millions, except percentages<span class=\"_ _93\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _bc\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs7c9\">EBITDA<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7ca\">Europe<span class=\"_ _27b\"> </span>49<span class=\"_ _4d\"> </span>1,226<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7cb\">Americas<span class=\"_ _277\"> </span>834<span class=\"_ _4d\"> </span>1,852<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7cc\">Africa &amp; Asia<span class=\"_ _278\"> </span>188<span class=\"_ _4e\"> </span>659<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7cd\">Global Plants &amp; Operational Excellence<span class=\"_ _126\"> </span>183<span class=\"_ _4e\"> </span>396<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7ce\">Clean Ammonia<span class=\"_ _275\"> </span>101<span class=\"_ _4e\"> </span>249<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7cf\">Industrial Solutions<span class=\"_ _279\"> </span>254<span class=\"_ _4e\"> </span>642<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7d0\">Other and Eliminations<span class=\"_ _27c\"> </span>101<span class=\"_ _5e\"> </span>(65)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7d1\">Total<span class=\"_ _27d\"> </span>1,709<span class=\"_ _4d\"> </span>4,959<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs7d2\">Net operating profit after tax (NOPAT)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7d3\">Yara<span class=\"_ _8b\"> </span>325<span class=\"_ _4d\"> </span>2,981<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7d4\">Europe<span class=\"_ _143\"> </span>(293)<span class=\"_ _50\"> </span>722<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7d5\">Americas<span class=\"_ _277\"> </span>402<span class=\"_ _4d\"> </span>1,185<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7d6\">Africa &amp; Asia<span class=\"_ _272\"> </span>58<span class=\"_ _4e\"> </span>419<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7d7\">Global Plants &amp; Operational Excellence<span class=\"_ _136\"> </span>(6)<span class=\"_ _50\"> </span>155<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7d8\">Clean Ammonia<span class=\"_ _15e\"> </span>30<span class=\"_ _4e\"> </span>148<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7d9\">Industrial Solutions<span class=\"_ _8f\"> </span>81<span class=\"_ _106\"> </span>396<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs7da\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs7db\">Invested capital<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7dc\">Yara </div><div class=\"t m0 h23 ff3 fs13 fc8 sc0 ls1 ws0 gs7dd\">2)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7de\">11,346<span class=\"_ _4b\"> </span>11,602<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7df\">Europe<span class=\"_ _273\"> </span>2,837<span class=\"_ _4d\"> </span>2,923<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7e0\">Americas<span class=\"_ _254\"> </span>3,609<span class=\"_ _4d\"> </span>4,214<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7e1\">Africa &amp; Asia<span class=\"_ _127\"> </span>1,933<span class=\"_ _4d\"> </span>2,040<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7e2\">Global Plants &amp; Operational Excellence<span class=\"_ _218\"> </span>1,313<span class=\"_ _4d\"> </span>1,081<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7e3\">Clean Ammonia<span class=\"_ _275\"> </span>337<span class=\"_ _4e\"> </span>446<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7e4\">Industrial Solutions<span class=\"_ _276\"> </span>1,296<span class=\"_ _4d\"> </span>1,385<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs7e5\">ROIC<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7e6\">Yara </div><div class=\"t m0 h23 ff3 fs13 fc8 sc0 ls1 ws0 gs7e7\">2)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7e8\">2.9%<span class=\"_ _58\"> </span>25.7%<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7e9\">Europe<span class=\"_ _27e\"> </span>(10.3%)<span class=\"_ _23\"> </span>24.7%<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7ea\">Americas<span class=\"_ _27f\"> </span>11.1%<span class=\"_ _58\"> </span>28.1%<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7eb\">Africa &amp; Asia<span class=\"_ _280\"> </span>3.0%<span class=\"_ _58\"> </span>20.5%<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7ec\">Global Plants &amp; Operational Excellence<span class=\"_ _66\"> </span>(0.5%)<span class=\"_ _204\"> </span>14.3%<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7ed\">Clean Ammonia<span class=\"_ _281\"> </span>9.0%<span class=\"_ _58\"> </span>33.1%<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs7ee\">Industrial Solutions<span class=\"_ _240\"> </span>6.3%<span class=\"_ _58\"> </span>28.6%<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gs7ef\">1)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gs7f0\"> <span class=\"_ _0\"></span>Refer to the \u201cAlternative performance measures\u201d section for definitions and relevant reconciliations. NOPAT, Invested capital and ROIC are </div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gs7f1\">calculated on a 12-month rolling average basis.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gs7f2\">2)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gs7f3\"> <span class=\"_ _0\"></span>A normalized operating cash level of USD 200 million is included in the Invested capital and ROIC calculations for Yara. This is not included </div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gs7f4\">in the Invested capital and ROIC calculations at the operating segment level.<span class=\"_ _3e7\"> </span></div>Reconciliation of operating income to EBITDA 1)<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _282\"> </span><span class=\"ff4 fse\">Operating income/(loss)<span class=\"_ _3e7\"> </span></span>Share of net income/<span class=\"_ _3e7\"> </span>(loss) in equity-<span class=\"_ _3e7\"> </span>accounted investees<span class=\"_ _3e7\"> </span>Interest income and other financial income<span class=\"_ _3e7\"> </span>Depreciation and amortization<span class=\"_ _1ef\"> </span>Impairment loss<span class=\"_ _2e\"> </span>EBITDA<span class=\"_ _3e7\"> </span>2023<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _18e\"> </span>(400)<span class=\"_ _45\"> </span>5<span class=\"_ _212\"> </span>3<span class=\"_ _b5\"> </span>249<span class=\"_ _c2\"> </span>192<span class=\"_ _10\"> </span>49<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _283\"> </span>444<span class=\"_ _212\"> </span>3<span class=\"_ _236\"> </span>118<span class=\"_ _c2\"> </span>266<span class=\"_ _212\"> </span>4<span class=\"_ _b5\"> </span>834<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _1ad\"> </span>72<span class=\"_ _212\"> </span>\u2013<span class=\"_ _c8\"> </span>11<span class=\"_ _b5\"> </span>104<span class=\"_ _284\"> </span>\u2013<span class=\"_ _b5\"> </span>188<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _142\"> </span>(10)<span class=\"_ _18c\"> </span>\u2013<span class=\"_ _212\"> </span>\u2013<span class=\"_ _c2\"> </span>189<span class=\"_ _212\"> </span>3<span class=\"_ _236\"> </span>183<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _285\"> </span>39<span class=\"_ _284\"> </span>\u2013<span class=\"_ _212\"> </span>\u2013<span class=\"_ _10\"> </span>62<span class=\"_ _284\"> </span>\u2013<span class=\"_ _b5\"> </span>101<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _277\"> </span>116<span class=\"_ _bb\"> </span>(7)<span class=\"_ _286\"> </span>1<span class=\"_ _b5\"> </span>142<span class=\"_ _212\"> </span>1<span class=\"_ _b5\"> </span>254<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _27f\"> </span>51<span class=\"_ _284\"> </span>\u2013<span class=\"_ _10\"> </span>26<span class=\"_ _212\"> </span>5<span class=\"_ _10\"> </span>20<span class=\"_ _b5\"> </span>101<span class=\"_ _3e7\"> </span>Total<span class=\"_ _287\"> </span>312<span class=\"_ _212\"> </span>1<span class=\"_ _236\"> </span>159<span class=\"_ _1de\"> </span>1,018<span class=\"_ _b5\"> </span>220<span class=\"_ _1de\"> </span>1,709<span class=\"_ _3e7\"> </span>2022<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _56\"> </span>953<span class=\"_ _1df\"> </span>5<span class=\"_ _212\"> </span>4<span class=\"_ _b5\"> </span>251<span class=\"_ _10\"> </span>13<span class=\"_ _1de\"> </span>1,226<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _21f\"> </span>1,486<span class=\"_ _288\"> </span>9<span class=\"_ _10\"> </span>91<span class=\"_ _c2\"> </span>251<span class=\"_ _10\"> </span>15<span class=\"_ _c0\"> </span>1,852<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _270\"> </span>550<span class=\"_ _212\"> </span>\u2013<span class=\"_ _212\"> </span>3<span class=\"_ _b5\"> </span>104<span class=\"_ _212\"> </span>2<span class=\"_ _b5\"> </span>659<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _62\"> </span>206<span class=\"_ _284\"> </span>\u2013<span class=\"_ _212\"> </span>\u2013<span class=\"_ _c2\"> </span>186<span class=\"_ _288\"> </span>4<span class=\"_ _c2\"> </span>396<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _289\"> </span>197<span class=\"_ _284\"> </span>\u2013<span class=\"_ _212\"> </span>\u2013<span class=\"_ _10\"> </span>51<span class=\"_ _212\"> </span>2<span class=\"_ _b5\"> </span>249<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _277\"> </span>509<span class=\"_ _10\"> </span>10<span class=\"_ _288\"> </span>3<span class=\"_ _b5\"> </span>119<span class=\"_ _284\"> </span>\u2013<span class=\"_ _b5\"> </span>642<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _85\"> </span>(74)<span class=\"_ _18c\"> </span>\u2013<span class=\"_ _1df\"> </span>6<span class=\"_ _212\"> </span>2<span class=\"_ _284\"> </span>\u2013<span class=\"_ _cf\"> </span>(65)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _28a\"> </span>3,827<span class=\"_ _10\"> </span>25<span class=\"_ _c2\"> </span>108<span class=\"_ _b5\"> </span>964<span class=\"_ _10\"> </span>35<span class=\"_ _1de\"> </span>4,959<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Refer to the \u201cAlternative performance measures\u201d section for a reconciliation of Net income to EBITDA<span class=\"_ _3e7\"> </span>Consolidated statement of financial position<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Total assets 1)<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _273\"> </span>3,689<span class=\"_ _4d\"> </span>4,383<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _254\"> </span>4,786<span class=\"_ _4d\"> </span>5,401<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _127\"> </span>2,411<span class=\"_ _4d\"> </span>2,730<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _218\"> </span>2,038<span class=\"_ _4d\"> </span>2,145<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _275\"> </span>637<span class=\"_ _4e\"> </span>881<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _276\"> </span>1,710<span class=\"_ _4d\"> </span>2,024<span class=\"_ _3e7\"> </span>Other and Eliminations 2)<span class=\"_ _3e7\"> </span>757<span class=\"_ _4e\"> </span>418<span class=\"_ _3e7\"> </span>Total<span class=\"_ _161\"> </span>16,027<span class=\"_ _4b\"> </span>17,982<span class=\"_ _3e7\"> </span>Current assets 1)<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _273\"> </span>1,569<span class=\"_ _4d\"> </span>2,335<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _254\"> </span>2,101<span class=\"_ _4d\"> </span>2,748<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _127\"> </span>1,079<span class=\"_ _4d\"> </span>1,464<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _126\"> </span>475<span class=\"_ _4e\"> </span>610<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _275\"> </span>303<span class=\"_ _4e\"> </span>555<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _279\"> </span>691<span class=\"_ _4d\"> </span>1,101<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _28b\"> </span>(5)<span class=\"_ _53\"> </span>(193)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _27d\"> </span>6,213<span class=\"_ _4d\"> </span>8,620<span class=\"_ _3e7\"> </span>Non-current assets<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _273\"> </span>2,120<span class=\"_ _4d\"> </span>2,048<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _254\"> </span>2,685<span class=\"_ _4d\"> </span>2,653<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _127\"> </span>1,332<span class=\"_ _4d\"> </span>1,266<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _218\"> </span>1,563<span class=\"_ _4d\"> </span>1,535<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _275\"> </span>334<span class=\"_ _4e\"> </span>326<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _276\"> </span>1,019<span class=\"_ _4e\"> </span>923<span class=\"_ _3e7\"> </span>Other and Eliminations 2)<span class=\"_ _3e7\"> </span>762<span class=\"_ _4e\"> </span>612<span class=\"_ _3e7\"> </span>Total<span class=\"_ _27d\"> </span>9,815<span class=\"_ _4d\"> </span>9,363<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Associated companies and joint ventures<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _27b\"> </span>24<span class=\"_ _2f\"> </span>21<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _28c\"> </span>77<span class=\"_ _2f\"> </span>77<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _61\"> </span>2<span class=\"_ _6d\"> </span>2<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _8f\"> </span>55<span class=\"_ _227\"> </span>52<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _28b\"> </span>(5)<span class=\"_ _28d\"> </span>(5)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _28e\"> </span>152<span class=\"_ _4e\"> </span>147<span class=\"_ _3e7\"> </span>Investments 3)<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _d2\"> </span>423<span class=\"_ _4e\"> </span>352<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _277\"> </span>167<span class=\"_ _4e\"> </span>238<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _278\"> </span>168<span class=\"_ _2f\"> </span>15<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _126\"> </span>185<span class=\"_ _4e\"> </span>225<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _15e\"> </span>33<span class=\"_ _2f\"> </span>22<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _279\"> </span>171<span class=\"_ _4e\"> </span>164<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _156\"> </span>35<span class=\"_ _2f\"> </span>26<span class=\"_ _3e7\"> </span>Total<span class=\"_ _27d\"> </span>1,182<span class=\"_ _4d\"> </span>1,042<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Assets exclude internal cash accounts and accounts receivable related to group relief. Assets classified as held for sale are included as current.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Figure includes deferred tax asset balance for the whole of Yara.<span class=\"_ _3e7\"> </span>3) <span class=\"_ _0\"></span>Investments comprises additions to property, plant and equipment, intangible assets other than goodwill, associated companies and joint ventures, and equity instruments in the period. The figures presented are capitalized amounts and may deviate from net cash provided by/<span class=\"_ _3e7\"> </span>(used in) investing activities due to timing of cash outflows<span class=\"_ _3e7\"> </span>Non-current assets for all segments by geographic location 1)<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Non-current assets<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _273\"> </span>4,568<span class=\"_ _4d\"> </span>4,402<span class=\"_ _3e7\"> </span>Latin America<span class=\"_ _275\"> </span>1,458<span class=\"_ _4d\"> </span>1,298<span class=\"_ _3e7\"> </span>North America<span class=\"_ _28f\"> </span>1,453<span class=\"_ _4d\"> </span>1,501<span class=\"_ _3e7\"> </span>Africa<span class=\"_ _8b\"> </span>42<span class=\"_ _2f\"> </span>50<span class=\"_ _3e7\"> </span>Asia<span class=\"_ _290\"> </span>1,326<span class=\"_ _4d\"> </span>1,250<span class=\"_ _3e7\"> </span>Total<span class=\"_ _27d\"> </span>8,847<span class=\"_ _4d\"> </span>8,501<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>The identification of non-current assets is based on location of operation. Excluded from non-current assets are financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts.<span class=\"_ _3e7\"> </span>Non-current assets of an amount of USD 1,056 million (2022: USD 1,023 million) are attributed to Norway (Yara\u2019s country of domicile)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "2.3 <span class=\"_ _21\"> </span>Segment information<span class=\"_ _3e7\"> </span>Yara\u2019s operations comprise of the following operating segments at the end of 2023:<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _3e7\"> </span>The operating segments presented are the key components of Yara\u2019s business as of year-end 2023 which have been assessed, monitored, and managed on a regular basis by Yara\u2019s Chief Executive Officer (CEO) as the Chief Operating Decision Maker<span class=\"_ _3e7\"> </span>The regional segments (Europe, Americas, and Africa &amp; Asia) operate in a fully integrated setup, comprising production, supply chain, and commercial operations, producing and delivering existing Yara solutions in addition to commercializing and selling new offerings",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "2.3 <span class=\"_ _21\"> </span>Segment information<span class=\"_ _3e7\"> </span>Yara\u2019s operations comprise of the following operating segments at the end of 2023:<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _3e7\"> </span>The operating segments presented are the key components of Yara\u2019s business as of year-end 2023 which have been assessed, monitored, and managed on a regular basis by Yara\u2019s Chief Executive Officer (CEO) as the Chief Operating Decision Maker<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>The regional segments (Europe, Americas, and Africa &amp; Asia) operate in a fully integrated setup, comprising production, supply chain, and commercial operations, producing and delivering existing Yara solutions in addition to commercializing and selling new offerings.<span class=\"_ _3e7\"> </span>Consolidated statement of income<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>External revenue from contract with customers<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _273\"> </span>3,806<span class=\"_ _4d\"> </span>5,729<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _254\"> </span>5,745<span class=\"_ _4d\"> </span>8,492<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _127\"> </span>2,535<span class=\"_ _4d\"> </span>3,188<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _274\"> </span>46<span class=\"_ _2f\"> </span>77<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _275\"> </span>780<span class=\"_ _4d\"> </span>1,946<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _276\"> </span>2,431<span class=\"_ _4d\"> </span>4,415<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _156\"> </span>88<span class=\"_ _2f\"> </span>55<span class=\"_ _3e7\"> </span>Total<span class=\"_ _161\"> </span>15,431<span class=\"_ _4b\"> </span>23,902<span class=\"_ _3e7\"> </span>Internal revenue<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _d2\"> </span>794<span class=\"_ _4d\"> </span>1,390<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _277\"> </span>462<span class=\"_ _4d\"> </span>1,240<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _278\"> </span>374<span class=\"_ _4e\"> </span>976<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _218\"> </span>2,428<span class=\"_ _4d\"> </span>4,277<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _a5\"> </span>1,124<span class=\"_ _4d\"> </span>2,481<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _279\"> </span>263<span class=\"_ _4e\"> </span>517<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _13c\"> </span>(5,445)<span class=\"_ _1e8\"> </span>(10,883)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _27a\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _3e7\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span>Total revenue<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _273\"> </span>4,600<span class=\"_ _4d\"> </span>7,119<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _254\"> </span>6,207<span class=\"_ _4d\"> </span>9,732<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _127\"> </span>2,909<span class=\"_ _4d\"> </span>4,165<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _218\"> </span>2,474<span class=\"_ _4d\"> </span>4,354<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _a5\"> </span>1,904<span class=\"_ _4d\"> </span>4,428<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _276\"> </span>2,694<span class=\"_ _4d\"> </span>4,932<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _13c\"> </span>(5,356)<span class=\"_ _1e8\"> </span>(10,828)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _161\"> </span>15,431<span class=\"_ _4b\"> </span>23,902<span class=\"_ _3e7\"> </span>Segment information related to the disaggregation of external revenues by nature, product group and geographical area can be found in <span class=\"fc2\">note 2.1</span> Revenue from contracts with customers<span class=\"_ _3e7\"> <span class=\"_ _3e7\"> </span></span><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs7f6\">Reconciliation of operating income to EBITDA </div><div class=\"t m0 h24 ff4 fs11 fc4 sc0 ls1 ws0 gs7f7\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs7f8\">USD millions<span class=\"_ _282\"> </span><span class=\"ff4 fse\">Operating income/(loss)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs7f9\">Share of net income/<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs7fa\">(loss) in equity-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs7fb\">accounted investees<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs7fc\">Interest income and </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs7fd\">other financial income<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs7fe\">Depreciation and </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs7ff\">amortization<span class=\"_ _1ef\"> </span>Impairment loss<span class=\"_ _2e\"> </span>EBITDA<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs800\">2023<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs801\">Europe<span class=\"_ _18e\"> </span>(400)<span class=\"_ _45\"> </span>5<span class=\"_ _212\"> </span>3<span class=\"_ _b5\"> </span>249<span class=\"_ _c2\"> </span>192<span class=\"_ _10\"> </span>49<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs802\">Americas<span class=\"_ _283\"> </span>444<span class=\"_ _212\"> </span>3<span class=\"_ _236\"> </span>118<span class=\"_ _c2\"> </span>266<span class=\"_ _212\"> </span>4<span class=\"_ _b5\"> </span>834<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs803\">Africa &amp; Asia<span class=\"_ _1ad\"> </span>72<span class=\"_ _212\"> </span>\u2013<span class=\"_ _c8\"> </span>11<span class=\"_ _b5\"> </span>104<span class=\"_ _284\"> </span>\u2013<span class=\"_ _b5\"> </span>188<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs804\">Global Plants &amp; Operational Excellence<span class=\"_ _142\"> </span>(10)<span class=\"_ _18c\"> </span>\u2013<span class=\"_ _212\"> </span>\u2013<span class=\"_ _c2\"> </span>189<span class=\"_ _212\"> </span>3<span class=\"_ _236\"> </span>183<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs805\">Clean Ammonia<span class=\"_ _285\"> </span>39<span class=\"_ _284\"> </span>\u2013<span class=\"_ _212\"> </span>\u2013<span class=\"_ _10\"> </span>62<span class=\"_ _284\"> </span>\u2013<span class=\"_ _b5\"> </span>101<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs806\">Industrial Solutions<span class=\"_ _277\"> </span>116<span class=\"_ _bb\"> </span>(7)<span class=\"_ _286\"> </span>1<span class=\"_ _b5\"> </span>142<span class=\"_ _212\"> </span>1<span class=\"_ _b5\"> </span>254<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs807\">Other and Eliminations<span class=\"_ _27f\"> </span>51<span class=\"_ _284\"> </span>\u2013<span class=\"_ _10\"> </span>26<span class=\"_ _212\"> </span>5<span class=\"_ _10\"> </span>20<span class=\"_ _b5\"> </span>101<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs808\">Total<span class=\"_ _287\"> </span>312<span class=\"_ _212\"> </span>1<span class=\"_ _236\"> </span>159<span class=\"_ _1de\"> </span>1,018<span class=\"_ _b5\"> </span>220<span class=\"_ _1de\"> </span>1,709<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs809\">2022<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs80a\">Europe<span class=\"_ _56\"> </span>953<span class=\"_ _1df\"> </span>5<span class=\"_ _212\"> </span>4<span class=\"_ _b5\"> </span>251<span class=\"_ _10\"> </span>13<span class=\"_ _1de\"> </span>1,226<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs80b\">Americas<span class=\"_ _21f\"> </span>1,486<span class=\"_ _288\"> </span>9<span class=\"_ _10\"> </span>91<span class=\"_ _c2\"> </span>251<span class=\"_ _10\"> </span>15<span class=\"_ _c0\"> </span>1,852<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs80c\">Africa &amp; Asia<span class=\"_ _270\"> </span>550<span class=\"_ _212\"> </span>\u2013<span class=\"_ _212\"> </span>3<span class=\"_ _b5\"> </span>104<span class=\"_ _212\"> </span>2<span class=\"_ _b5\"> </span>659<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs80d\">Global Plants &amp; Operational Excellence<span class=\"_ _62\"> </span>206<span class=\"_ _284\"> </span>\u2013<span class=\"_ _212\"> </span>\u2013<span class=\"_ _c2\"> </span>186<span class=\"_ _288\"> </span>4<span class=\"_ _c2\"> </span>396<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs80e\">Clean Ammonia<span class=\"_ _289\"> </span>197<span class=\"_ _284\"> </span>\u2013<span class=\"_ _212\"> </span>\u2013<span class=\"_ _10\"> </span>51<span class=\"_ _212\"> </span>2<span class=\"_ _b5\"> </span>249<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs80f\">Industrial Solutions<span class=\"_ _277\"> </span>509<span class=\"_ _10\"> </span>10<span class=\"_ _288\"> </span>3<span class=\"_ _b5\"> </span>119<span class=\"_ _284\"> </span>\u2013<span class=\"_ _b5\"> </span>642<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs810\">Other and Eliminations<span class=\"_ _85\"> </span>(74)<span class=\"_ _18c\"> </span>\u2013<span class=\"_ _1df\"> </span>6<span class=\"_ _212\"> </span>2<span class=\"_ _284\"> </span>\u2013<span class=\"_ _cf\"> </span>(65)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs811\">Total<span class=\"_ _28a\"> </span>3,827<span class=\"_ _10\"> </span>25<span class=\"_ _c2\"> </span>108<span class=\"_ _b5\"> </span>964<span class=\"_ _10\"> </span>35<span class=\"_ _1de\"> </span>4,959<span class=\"_ _3e7\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs813\">2.4 <span class=\"_ _102\"></span>Raw materials, energy costs and freight expenses<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs814\">USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs815\">Raw materials, energy costs and freight expenses<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs816\">Raw material and energy costs<span class=\"_ _291\"> </span>(8,908)<span class=\"_ _1e8\"> </span>(14,926)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs817\">Freight expenses<span class=\"_ _8f\"> </span>(840)<span class=\"_ _72\"> </span>(1,013)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs818\">Other production related costs<span class=\"_ _1a4\"> </span>(1,697)<span class=\"_ _72\"> </span>(2,138)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs819\">Total<span class=\"_ _277\"> </span>(11,445)<span class=\"_ _1e8\"> </span>(18,078<span class=\"_ _3e7\"> </span>)<span class=\"_ _3e7\"> </span></div>2.5 <span class=\"_ _2\"> </span>Payroll and related costs<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Payroll and related costs<span class=\"_ _3e7\"> </span>Salaries<span class=\"_ _3e7\"> </span>8.2<span class=\"_ _54\"> </span><span class=\"fc8\">(1,092)<span class=\"_ _72\"> </span>(1,031)<span class=\"_ _3e7\"> </span></span>Social security costs<span class=\"_ _3e7\"> </span>8.2<span class=\"_ _50\"> </span><span class=\"fc8\">(177)<span class=\"_ _65\"> </span>(157)<span class=\"_ _3e7\"> </span></span>Social benefits<span class=\"_ _3e7\"> </span>8.2<span class=\"_ _e8\"> </span><span class=\"fc8\">(8)<span class=\"_ _28d\"> </span>(7)<span class=\"_ _3e7\"> </span></span>Net periodic pension cost<span class=\"_ _3e7\"> </span>5.4<span class=\"fc8\">, </span>8.2<span class=\"_ _5e\"> </span><span class=\"fc8\">(77)<span class=\"_ _4e\"> </span>(88)<span class=\"_ _3e7\"> </span></span>Termination benefits 1)<span class=\"_ _3e7\"> </span>5.4<span class=\"fc8\">, </span>5.6<span class=\"_ _5e\"> </span><span class=\"fc8\">(44)<span class=\"_ _1e2\"> </span>\u2013<span class=\"_ _3e7\"> </span></span>Total<span class=\"_ _28c\"> </span>(1,399)<span class=\"_ _72\"> </span>(1,284)<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Includes termination benefits of USD 40 million as part of a restructuring provision for the Montoir site, see <span class=\"fc2\">note 5.6</span> Provisions and contingencies for more information<span class=\"_ _3e7\"> </span>2.6 <span class=\"_ _21\"> </span>Other operating expenses<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Other operating expenses<span class=\"_ _3e7\"> </span>Selling and administrative expense<span class=\"_ _292\"> </span>(260)<span class=\"_ _53\"> </span>(307)<span class=\"_ _3e7\"> </span>Advertising expense<span class=\"_ _293\"> </span>(31)<span class=\"_ _2c\"> </span>(34)<span class=\"_ _3e7\"> </span>Travel expense<span class=\"_ _16d\"> </span>(54)<span class=\"_ _2c\"> </span>(41)<span class=\"_ _3e7\"> </span>Fees auditors, lawyers, consultants<span class=\"_ _3e7\"> </span>8.3<span class=\"_ _50\"> </span><span class=\"fc8\">(119)<span class=\"_ _65\"> </span>(112)<span class=\"_ _3e7\"> </span></span>Other expenses<span class=\"_ _1eb\"> </span>(31)<span class=\"_ _2c\"> </span>(81)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _3e7\"> </span>4.9<span class=\"_ _50\"> </span><span class=\"fc8\">(495)<span class=\"_ _65\"> </span>(575)<span class=\"_ _3e7\"> </span></span>2.7 <span class=\"_ _4\"> </span>Financial income and expenses<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Net interest income from external customers<span class=\"_ _294\"> </span>81<span class=\"_ _2f\"> </span>78<span class=\"_ _3e7\"> </span>Interest income, other<span class=\"_ _a0\"> </span>79<span class=\"_ _2f\"> </span>33<span class=\"_ _3e7\"> </span>Dividends and net gain/(loss) on securities<span class=\"_ _295\"> </span>\u2013<span class=\"_ _e8\"> </span>(3)<span class=\"_ _3e7\"> </span>Interest income and other financial income<span class=\"_ _296\"> </span>159<span class=\"_ _4e\"> </span>108<span class=\"_ _3e7\"> </span>Foreign currency exchange gain/(loss)<span class=\"_ _3e7\"> </span>6.1<span class=\"_ _5e\"> </span><span class=\"fc8\">(32)<span class=\"_ _4e\"> </span>(61)<span class=\"_ _3e7\"> </span></span>Interest expense<span class=\"_ _281\"> </span>(246)<span class=\"_ _65\"> </span>(214)<span class=\"_ _3e7\"> </span>Interest expense on lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _5e\"> </span><span class=\"fc8\">(19)<span class=\"_ _4e\"> </span>(16)<span class=\"_ _3e7\"> </span></span>Capitalized interest<span class=\"_ _3e7\"> </span>4.1<span class=\"_ _6d\"> </span><span class=\"fc8\">4<span class=\"_ _1de\"> </span>2<span class=\"_ _3e7\"> </span></span>Net interest on net long-term employee benefit obligations<span class=\"_ _3e7\"> </span>5.4<span class=\"_ _e8\"> </span><span class=\"fc8\">(1)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _3e7\"> </span></span>Other<span class=\"_ _222\"> </span>13<span class=\"_ _5e\"> </span>(30)<span class=\"_ _3e7\"> </span>Interest expense and other financial items<span class=\"_ _296\"> </span>(249)<span class=\"_ _53\"> </span>(260)<span class=\"_ _3e7\"> </span>Net financial income/(expense)<span class=\"_ _12e\"> </span>(122)<span class=\"_ _53\"> </span>(214)<span class=\"_ _3e7\"> </span>The net foreign currency exchange loss this year of USD 32 million comprises a loss of USD 146 million on the US dollar denominated debt positions and a gain of USD 114 million on internal positions in other currencies than USD. In 2022, the US dollar denominated debt positions gener-<span class=\"_ _3e7\"> </span>ated a loss of USD 281 million while the internal positions in other currencies than USD generated a gain of USD 220 million",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "2.4 <span class=\"_ _102\"></span>Raw materials, energy costs and freight expenses<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Raw materials, energy costs and freight expenses<span class=\"_ _3e7\"> </span>Raw material and energy costs<span class=\"_ _291\"> </span>(8,908)<span class=\"_ _1e8\"> </span>(14,926)<span class=\"_ _3e7\"> </span>Freight expenses<span class=\"_ _8f\"> </span>(840)<span class=\"_ _72\"> </span>(1,013)<span class=\"_ _3e7\"> </span>Other production related costs<span class=\"_ _1a4\"> </span>(1,697)<span class=\"_ _72\"> </span>(2,138)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _277\"> </span>(11,445)<span class=\"_ _1e8\"> </span>(18,078<span class=\"_ _3e7\"> </span>2.5 <span class=\"_ _2\"> </span>Payroll and related costs<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Payroll and related costs<span class=\"_ _3e7\"> </span>Salaries<span class=\"_ _3e7\"> </span>8.2<span class=\"_ _54\"> </span><span class=\"fc8\">(1,092)<span class=\"_ _72\"> </span>(1,031)<span class=\"_ _3e7\"> </span></span>Social security costs<span class=\"_ _3e7\"> </span>8.2<span class=\"_ _50\"> </span><span class=\"fc8\">(177)<span class=\"_ _65\"> </span>(157)<span class=\"_ _3e7\"> </span></span>Social benefits<span class=\"_ _3e7\"> </span>8.2<span class=\"_ _e8\"> </span><span class=\"fc8\">(8)<span class=\"_ _28d\"> </span>(7)<span class=\"_ _3e7\"> </span></span>Net periodic pension cost<span class=\"_ _3e7\"> </span>5.4<span class=\"fc8\">, </span>8.2<span class=\"_ _5e\"> </span><span class=\"fc8\">(77)<span class=\"_ _4e\"> </span>(88)<span class=\"_ _3e7\"> </span></span>Termination benefits 1)<span class=\"_ _3e7\"> </span>5.4<span class=\"fc8\">, </span>5.6<span class=\"_ _5e\"> </span><span class=\"fc8\">(44)<span class=\"_ _1e2\"> </span>\u2013<span class=\"_ _3e7\"> </span></span>Total<span class=\"_ _28c\"> </span>(1,399)<span class=\"_ _72\"> </span>(1,284)<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Includes termination benefits of USD 40 million as part of a restructuring provision for the Montoir site, see <span class=\"fc2\">note 5.6</span> Provisions and contingencies for more information<span class=\"_ _3e7\"> </span><div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs82e\">2.6 <span class=\"_ _21\"> </span>Other operating expenses<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs82f\">USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs830\">Other operating expenses<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs831\">Selling and administrative expense<span class=\"_ _292\"> </span>(260)<span class=\"_ _53\"> </span>(307)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs832\">Advertising expense<span class=\"_ _293\"> </span>(31)<span class=\"_ _2c\"> </span>(34)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs833\">Travel expense<span class=\"_ _16d\"> </span>(54)<span class=\"_ _2c\"> </span>(41)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs834\">Fees auditors, lawyers, consultants<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs835\">8.3<span class=\"_ _50\"> </span><span class=\"fc8\">(119)<span class=\"_ _65\"> </span>(112)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs836\">Other expenses<span class=\"_ _1eb\"> </span>(31)<span class=\"_ _2c\"> </span>(81)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs837\">Total<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs838\">4.9<span class=\"_ _50\"> </span><span class=\"fc8\">(495)<span class=\"_ _65\"> </span>(575)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fc\">2.7 <span class=\"_ _4\"> </span>Financial income and expenses<span class=\"_ _3e7\"> </span></div>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Net interest income from external customers<span class=\"_ _294\"> </span>81<span class=\"_ _2f\"> </span>78<span class=\"_ _3e7\"> </span>Interest income, other<span class=\"_ _a0\"> </span>79<span class=\"_ _2f\"> </span>33<span class=\"_ _3e7\"> </span>Dividends and net gain/(loss) on securities<span class=\"_ _295\"> </span>\u2013<span class=\"_ _e8\"> </span>(3)<span class=\"_ _3e7\"> </span>Interest income and other financial income<span class=\"_ _296\"> </span>159<span class=\"_ _4e\"> </span>108<span class=\"_ _3e7\"> </span>Foreign currency exchange gain/(loss)<span class=\"_ _3e7\"> </span>6.1<span class=\"_ _5e\"> </span><span class=\"fc8\">(32)<span class=\"_ _4e\"> </span>(61)<span class=\"_ _3e7\"> </span></span>Interest expense<span class=\"_ _281\"> </span>(246)<span class=\"_ _65\"> </span>(214)<span class=\"_ _3e7\"> </span>Interest expense on lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _5e\"> </span><span class=\"fc8\">(19)<span class=\"_ _4e\"> </span>(16)<span class=\"_ _3e7\"> </span></span>Capitalized interest<span class=\"_ _3e7\"> </span>4.1<span class=\"_ _6d\"> </span><span class=\"fc8\">4<span class=\"_ _1de\"> </span>2<span class=\"_ _3e7\"> </span></span>Net interest on net long-term employee benefit obligations<span class=\"_ _3e7\"> </span>5.4<span class=\"_ _e8\"> </span><span class=\"fc8\">(1)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _3e7\"> </span></span>Other<span class=\"_ _222\"> </span>13<span class=\"_ _5e\"> </span>(30)<span class=\"_ _3e7\"> </span>Interest expense and other financial items<span class=\"_ _296\"> </span>(249)<span class=\"_ _53\"> </span>(260)<span class=\"_ _3e7\"> </span>Net financial income/(expense)<span class=\"_ _12e\"> </span>(122)<span class=\"_ _53\"> </span>(214)<span class=\"_ _3e7\"> </span>The net foreign currency exchange loss this year of USD 32 million comprises a loss of USD 146 million on the US dollar denominated debt positions and a gain of USD 114 million on internal positions in other currencies than USD. In 2022, the US dollar denominated debt positions gener-<span class=\"_ _3e7\"> </span>ated a loss of USD 281 million while the internal positions in other currencies than USD generated a gain of USD 220 million",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs81b\">2.5 <span class=\"_ _2\"> </span>Payroll and related costs<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs81c\">USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs81d\">Payroll and related costs<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs81e\">Salaries<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs81f\">8.2<span class=\"_ _54\"> </span><span class=\"fc8\">(1,092)<span class=\"_ _72\"> </span>(1,031)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs820\">Social security costs<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs821\">8.2<span class=\"_ _50\"> </span><span class=\"fc8\">(177)<span class=\"_ _65\"> </span>(157)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs822\">Social benefits<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs823\">8.2<span class=\"_ _e8\"> </span><span class=\"fc8\">(8)<span class=\"_ _28d\"> </span>(7)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs824\">Net periodic pension cost<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs825\">5.4<span class=\"fc8\">, </span>8.2<span class=\"_ _5e\"> </span><span class=\"fc8\">(77)<span class=\"_ _4e\"> </span>(88)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs826\">Termination benefits </div><div class=\"t m0 h23 ff3 fs13 fc8 sc0 ls1 ws0 gs827\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs828\">5.4<span class=\"fc8\">, </span>5.6<span class=\"_ _5e\"> </span><span class=\"fc8\">(44)<span class=\"_ _1e2\"> </span>\u2013<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs829\">Total<span class=\"_ _28c\"> </span>(1,399)<span class=\"_ _72\"> </span>(1,284)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gs82a\">1)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gs82b\"> <span class=\"_ _0\"></span>Includes termination benefits of USD 40 million as part of a restructuring provision for the Montoir site, see <span class=\"fc2\">note 5.6</span> Provisions and </div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gs82c\">contingencies for more information<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span></div>2.6 <span class=\"_ _21\"> </span>Other operating expenses<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Other operating expenses<span class=\"_ _3e7\"> </span>Selling and administrative expense<span class=\"_ _292\"> </span>(260)<span class=\"_ _53\"> </span>(307)<span class=\"_ _3e7\"> </span>Advertising expense<span class=\"_ _293\"> </span>(31)<span class=\"_ _2c\"> </span>(34)<span class=\"_ _3e7\"> </span>Travel expense<span class=\"_ _16d\"> </span>(54)<span class=\"_ _2c\"> </span>(41)<span class=\"_ _3e7\"> </span>Fees auditors, lawyers, consultants<span class=\"_ _3e7\"> </span>8.3<span class=\"_ _50\"> </span><span class=\"fc8\">(119)<span class=\"_ _65\"> </span>(112)<span class=\"_ _3e7\"> </span></span>Other expenses<span class=\"_ _1eb\"> </span>(31)<span class=\"_ _2c\"> </span>(81)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _3e7\"> </span>4.9<span class=\"_ _50\"> </span><span class=\"fc8\">(495)<span class=\"_ _65\"> </span>(575)<span class=\"_ _3e7\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "2.6 <span class=\"_ _21\"> </span>Other operating expenses<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Other operating expenses<span class=\"_ _3e7\"> </span>Selling and administrative expense<span class=\"_ _292\"> </span>(260)<span class=\"_ _53\"> </span>(307)<span class=\"_ _3e7\"> </span>Advertising expense<span class=\"_ _293\"> </span>(31)<span class=\"_ _2c\"> </span>(34)<span class=\"_ _3e7\"> </span>Travel expense<span class=\"_ _16d\"> </span>(54)<span class=\"_ _2c\"> </span>(41)<span class=\"_ _3e7\"> </span>Fees auditors, lawyers, consultants<span class=\"_ _3e7\"> </span>8.3<span class=\"_ _50\"> </span><span class=\"fc8\">(119)<span class=\"_ _65\"> </span>(112)<span class=\"_ _3e7\"> </span></span>Other expenses<span class=\"_ _1eb\"> </span>(31)<span class=\"_ _2c\"> </span>(81)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _3e7\"> </span>4.9<span class=\"_ _50\"> </span><span class=\"fc8\">(495)<span class=\"_ _65\"> </span>(575)<span class=\"_ _3e7\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "2.7 <span class=\"_ _4\"> </span>Financial income and expenses<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Interest income and expenses are recognized in the consolidated statement of income as they are accrued, based on the effective interest method<span class=\"_ _3e7\"> </span>Capitalized interest expense refers to borrowing costs which are added to the cost of Property, plant and equipment that take a substantial period of time to get ready for their intended use or sale (\u201cqualifying assets\u201d) if they are directly attributable to the acquisition, construction or produc-<span class=\"_ _3e7\"> </span>tion of such assets<span class=\"_ _3e7\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "2.7 <span class=\"_ _4\"> </span>Financial income and expenses<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Interest income and expenses are recognized in the consolidated statement of income as they are accrued, based on the effective interest method<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>See \u201cBasis of preparation\u201d on <span class=\"fc2\">page 222\u2013224</span> for accounting policies on foreign currency exchange gain/(loss). Capitalized interest expense refers to borrowing costs which are added to the cost of Property, plant and equipment that take a substantial period of time to get ready for their intended use or sale (\u201cqualifying assets\u201d) if they are directly attributable to the acquisition, construction or produc-<span class=\"_ _3e7\"> </span>tion of such assets<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "2.7 <span class=\"_ _4\"> </span>Financial income and expenses<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Interest income and expenses are recognized in the consolidated statement of income as they are accrued, based on the effective interest method<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>See \u201cBasis of preparation\u201d on <span class=\"fc2\">page 222\u2013224</span> for accounting policies on foreign currency exchange gain/(loss). Capitalized interest expense refers to borrowing costs which are added to the cost of Property, plant and equipment that take a substantial period of time to get ready for their intended use or sale (\u201cqualifying assets\u201d) if they are directly attributable to the acquisition, construction or produc-<span class=\"_ _3e7\"> </span>tion of such assets<span class=\"_ _3e7\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "2.7 <span class=\"_ _4\"> </span>Financial income and expenses<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Net interest income from external customers<span class=\"_ _294\"> </span>81<span class=\"_ _2f\"> </span>78<span class=\"_ _3e7\"> </span>Interest income, other<span class=\"_ _a0\"> </span>79<span class=\"_ _2f\"> </span>33<span class=\"_ _3e7\"> </span>Dividends and net gain/(loss) on securities<span class=\"_ _295\"> </span>\u2013<span class=\"_ _e8\"> </span>(3)<span class=\"_ _3e7\"> </span>Interest income and other financial income<span class=\"_ _296\"> </span>159<span class=\"_ _4e\"> </span>108<span class=\"_ _3e7\"> </span>Foreign currency exchange gain/(loss)<span class=\"_ _3e7\"> </span>6.1<span class=\"_ _5e\"> </span><span class=\"fc8\">(32)<span class=\"_ _4e\"> </span>(61)<span class=\"_ _3e7\"> </span></span>Interest expense<span class=\"_ _281\"> </span>(246)<span class=\"_ _65\"> </span>(214)<span class=\"_ _3e7\"> </span>Interest expense on lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _5e\"> </span><span class=\"fc8\">(19)<span class=\"_ _4e\"> </span>(16)<span class=\"_ _3e7\"> </span></span>Capitalized interest<span class=\"_ _3e7\"> </span>4.1<span class=\"_ _6d\"> </span><span class=\"fc8\">4<span class=\"_ _1de\"> </span>2<span class=\"_ _3e7\"> </span></span>Net interest on net long-term employee benefit obligations<span class=\"_ _3e7\"> </span>5.4<span class=\"_ _e8\"> </span><span class=\"fc8\">(1)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _3e7\"> </span></span>Other<span class=\"_ _222\"> </span>13<span class=\"_ _5e\"> </span>(30)<span class=\"_ _3e7\"> </span>Interest expense and other financial items<span class=\"_ _296\"> </span>(249)<span class=\"_ _53\"> </span>(260)<span class=\"_ _3e7\"> </span>Net financial income/(expense)<span class=\"_ _12e\"> </span>(122)<span class=\"_ _53\"> </span>(214)<span class=\"_ _3e7\"> </span>The net foreign currency exchange loss this year of USD 32 million comprises a loss of USD 146 million on the US dollar denominated debt positions and a gain of USD 114 million on internal positions in other currencies than USD. In 2022, the US dollar denominated debt positions gener-<span class=\"_ _3e7\"> </span>ated a loss of USD 281 million while the internal positions in other currencies than USD generated a gain of USD 220 million.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "2.7 <span class=\"_ _4\"> </span>Financial income and expenses<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Net interest income from external customers<span class=\"_ _294\"> </span>81<span class=\"_ _2f\"> </span>78<span class=\"_ _3e7\"> </span>Interest income, other<span class=\"_ _a0\"> </span>79<span class=\"_ _2f\"> </span>33<span class=\"_ _3e7\"> </span>Dividends and net gain/(loss) on securities<span class=\"_ _295\"> </span>\u2013<span class=\"_ _e8\"> </span>(3)<span class=\"_ _3e7\"> </span>Interest income and other financial income<span class=\"_ _296\"> </span>159<span class=\"_ _4e\"> </span>108<span class=\"_ _3e7\"> </span>Foreign currency exchange gain/(loss)<span class=\"_ _3e7\"> </span>6.1<span class=\"_ _5e\"> </span><span class=\"fc8\">(32)<span class=\"_ _4e\"> </span>(61)<span class=\"_ _3e7\"> </span></span>Interest expense<span class=\"_ _281\"> </span>(246)<span class=\"_ _65\"> </span>(214)<span class=\"_ _3e7\"> </span>Interest expense on lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _5e\"> </span><span class=\"fc8\">(19)<span class=\"_ _4e\"> </span>(16)<span class=\"_ _3e7\"> </span></span>Capitalized interest<span class=\"_ _3e7\"> </span>4.1<span class=\"_ _6d\"> </span><span class=\"fc8\">4<span class=\"_ _1de\"> </span>2<span class=\"_ _3e7\"> </span></span>Net interest on net long-term employee benefit obligations<span class=\"_ _3e7\"> </span>5.4<span class=\"_ _e8\"> </span><span class=\"fc8\">(1)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _3e7\"> </span></span>Other<span class=\"_ _222\"> </span>13<span class=\"_ _5e\"> </span>(30)<span class=\"_ _3e7\"> </span>Interest expense and other financial items<span class=\"_ _296\"> </span>(249)<span class=\"_ _53\"> </span>(260)<span class=\"_ _3e7\"> </span>Net financial income/(expense)<span class=\"_ _12e\"> </span>(122)<span class=\"_ _53\"> </span>(214)<span class=\"_ _3e7\"> </span>The net foreign currency exchange loss this year of USD 32 million comprises a loss of USD 146 million on the US dollar denominated debt positions and a gain of USD 114 million on internal positions in other currencies than USD. In 2022, the US dollar denominated debt positions gener-<span class=\"_ _3e7\"> </span>ated a loss of USD 281 million while the internal positions in other currencies than USD generated a gain of USD 220 million.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "2.7 <span class=\"_ _4\"> </span>Financial income and expenses<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Net interest income from external customers<span class=\"_ _294\"> </span>81<span class=\"_ _2f\"> </span>78<span class=\"_ _3e7\"> </span>Interest income, other<span class=\"_ _a0\"> </span>79<span class=\"_ _2f\"> </span>33<span class=\"_ _3e7\"> </span>Dividends and net gain/(loss) on securities<span class=\"_ _295\"> </span>\u2013<span class=\"_ _e8\"> </span>(3)<span class=\"_ _3e7\"> </span>Interest income and other financial income<span class=\"_ _296\"> </span>159<span class=\"_ _4e\"> </span>108<span class=\"_ _3e7\"> </span>Foreign currency exchange gain/(loss)<span class=\"_ _3e7\"> </span>6.1<span class=\"_ _5e\"> </span><span class=\"fc8\">(32)<span class=\"_ _4e\"> </span>(61)<span class=\"_ _3e7\"> </span></span>Interest expense<span class=\"_ _281\"> </span>(246)<span class=\"_ _65\"> </span>(214)<span class=\"_ _3e7\"> </span>Interest expense on lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _5e\"> </span><span class=\"fc8\">(19)<span class=\"_ _4e\"> </span>(16)<span class=\"_ _3e7\"> </span></span>Capitalized interest<span class=\"_ _3e7\"> </span>4.1<span class=\"_ _6d\"> </span><span class=\"fc8\">4<span class=\"_ _1de\"> </span>2<span class=\"_ _3e7\"> </span></span>Net interest on net long-term employee benefit obligations<span class=\"_ _3e7\"> </span>5.4<span class=\"_ _e8\"> </span><span class=\"fc8\">(1)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _3e7\"> </span></span>Other<span class=\"_ _222\"> </span>13<span class=\"_ _5e\"> </span>(30)<span class=\"_ _3e7\"> </span>Interest expense and other financial items<span class=\"_ _296\"> </span>(249)<span class=\"_ _53\"> </span>(260)<span class=\"_ _3e7\"> </span>Net financial income/(expense)<span class=\"_ _12e\"> </span>(122)<span class=\"_ _53\"> </span>(214)<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "2.7 <span class=\"_ _4\"> </span>Financial income and expenses<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Net interest income from external customers<span class=\"_ _294\"> </span>81<span class=\"_ _2f\"> </span>78<span class=\"_ _3e7\"> </span>Interest income, other<span class=\"_ _a0\"> </span>79<span class=\"_ _2f\"> </span>33<span class=\"_ _3e7\"> </span>Dividends and net gain/(loss) on securities<span class=\"_ _295\"> </span>\u2013<span class=\"_ _e8\"> </span>(3)<span class=\"_ _3e7\"> </span>Interest income and other financial income<span class=\"_ _296\"> </span>159<span class=\"_ _4e\"> </span>108<span class=\"_ _3e7\"> </span>Foreign currency exchange gain/(loss)<span class=\"_ _3e7\"> </span>6.1<span class=\"_ _5e\"> </span><span class=\"fc8\">(32)<span class=\"_ _4e\"> </span>(61)<span class=\"_ _3e7\"> </span></span>Interest expense<span class=\"_ _281\"> </span>(246)<span class=\"_ _65\"> </span>(214)<span class=\"_ _3e7\"> </span>Interest expense on lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _5e\"> </span><span class=\"fc8\">(19)<span class=\"_ _4e\"> </span>(16)<span class=\"_ _3e7\"> </span></span>Capitalized interest<span class=\"_ _3e7\"> </span>4.1<span class=\"_ _6d\"> </span><span class=\"fc8\">4<span class=\"_ _1de\"> </span>2<span class=\"_ _3e7\"> </span></span>Net interest on net long-term employee benefit obligations<span class=\"_ _3e7\"> </span>5.4<span class=\"_ _e8\"> </span><span class=\"fc8\">(1)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _3e7\"> </span></span>Other<span class=\"_ _222\"> </span>13<span class=\"_ _5e\"> </span>(30)<span class=\"_ _3e7\"> </span>Interest expense and other financial items<span class=\"_ _296\"> </span>(249)<span class=\"_ _53\"> </span>(260)<span class=\"_ _3e7\"> </span>Net financial income/(expense)<span class=\"_ _12e\"> </span>(122)<span class=\"_ _53\"> </span>(214)<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "2.7 <span class=\"_ _4\"> </span>Financial income and expenses<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Net interest income from external customers<span class=\"_ _294\"> </span>81<span class=\"_ _2f\"> </span>78<span class=\"_ _3e7\"> </span>Interest income, other<span class=\"_ _a0\"> </span>79<span class=\"_ _2f\"> </span>33<span class=\"_ _3e7\"> </span>Dividends and net gain/(loss) on securities<span class=\"_ _295\"> </span>\u2013<span class=\"_ _e8\"> </span>(3)<span class=\"_ _3e7\"> </span>Interest income and other financial income<span class=\"_ _296\"> </span>159<span class=\"_ _4e\"> </span>108<span class=\"_ _3e7\"> </span>Foreign currency exchange gain/(loss)<span class=\"_ _3e7\"> </span>6.1<span class=\"_ _5e\"> </span><span class=\"fc8\">(32)<span class=\"_ _4e\"> </span>(61)<span class=\"_ _3e7\"> </span></span>Interest expense<span class=\"_ _281\"> </span>(246)<span class=\"_ _65\"> </span>(214)<span class=\"_ _3e7\"> </span>Interest expense on lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _5e\"> </span><span class=\"fc8\">(19)<span class=\"_ _4e\"> </span>(16)<span class=\"_ _3e7\"> </span></span>Capitalized interest<span class=\"_ _3e7\"> </span>4.1<span class=\"_ _6d\"> </span><span class=\"fc8\">4<span class=\"_ _1de\"> </span>2<span class=\"_ _3e7\"> </span></span>Net interest on net long-term employee benefit obligations<span class=\"_ _3e7\"> </span>5.4<span class=\"_ _e8\"> </span><span class=\"fc8\">(1)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _3e7\"> </span></span>Other<span class=\"_ _222\"> </span>13<span class=\"_ _5e\"> </span>(30)<span class=\"_ _3e7\"> </span>Interest expense and other financial items<span class=\"_ _296\"> </span>(249)<span class=\"_ _53\"> </span>(260)<span class=\"_ _3e7\"> </span>Net financial income/(expense)<span class=\"_ _12e\"> </span>(122)<span class=\"_ _53\"> </span>(214)<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "2.7 <span class=\"_ _4\"> </span>Financial income and expenses<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Net interest income from external customers<span class=\"_ _294\"> </span>81<span class=\"_ _2f\"> </span>78<span class=\"_ _3e7\"> </span>Interest income, other<span class=\"_ _a0\"> </span>79<span class=\"_ _2f\"> </span>33<span class=\"_ _3e7\"> </span>Dividends and net gain/(loss) on securities<span class=\"_ _295\"> </span>\u2013<span class=\"_ _e8\"> </span>(3)<span class=\"_ _3e7\"> </span>Interest income and other financial income<span class=\"_ _296\"> </span>159<span class=\"_ _4e\"> </span>108<span class=\"_ _3e7\"> </span>Foreign currency exchange gain/(loss)<span class=\"_ _3e7\"> </span>6.1<span class=\"_ _5e\"> </span><span class=\"fc8\">(32)<span class=\"_ _4e\"> </span>(61)<span class=\"_ _3e7\"> </span></span>Interest expense<span class=\"_ _281\"> </span>(246)<span class=\"_ _65\"> </span>(214)<span class=\"_ _3e7\"> </span>Interest expense on lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _5e\"> </span><span class=\"fc8\">(19)<span class=\"_ _4e\"> </span>(16)<span class=\"_ _3e7\"> </span></span>Capitalized interest<span class=\"_ _3e7\"> </span>4.1<span class=\"_ _6d\"> </span><span class=\"fc8\">4<span class=\"_ _1de\"> </span>2<span class=\"_ _3e7\"> </span></span>Net interest on net long-term employee benefit obligations<span class=\"_ _3e7\"> </span>5.4<span class=\"_ _e8\"> </span><span class=\"fc8\">(1)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _3e7\"> </span></span>Other<span class=\"_ _222\"> </span>13<span class=\"_ _5e\"> </span>(30)<span class=\"_ _3e7\"> </span>Interest expense and other financial items<span class=\"_ _296\"> </span>(249)<span class=\"_ _53\"> </span>(260)<span class=\"_ _3e7\"> </span>Net financial income/(expense)<span class=\"_ _12e\"> </span>(122)<span class=\"_ _53\"> </span>(214)<span class=\"_ _3e7\"> </span>The net foreign currency exchange loss this year of USD 32 million comprises a loss of USD 146 million on the US dollar denominated debt positions and a gain of USD 114 million on internal positions in other currencies than USD. In 2022, the US dollar denominated debt positions gener-<span class=\"_ _3e7\"> </span>ated a loss of USD 281 million while the internal positions in other currencies than USD generated a gain of USD 220 million.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "<div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs845\">USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs846\">Net interest income from external customers<span class=\"_ _294\"> </span>81<span class=\"_ _2f\"> </span>78<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs847\">Interest income, other<span class=\"_ _a0\"> </span>79<span class=\"_ _2f\"> </span>33<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs848\">Dividends and net gain/(loss) on securities<span class=\"_ _295\"> </span>\u2013<span class=\"_ _e8\"> </span>(3)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs849\">Interest income and other financial income<span class=\"_ _296\"> </span>159<span class=\"_ _4e\"> </span>108<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs84a\">Foreign currency exchange gain/(loss)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs84b\">6.1<span class=\"_ _5e\"> </span><span class=\"fc8\">(32)<span class=\"_ _4e\"> </span>(61)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs84c\">Interest expense<span class=\"_ _281\"> </span>(246)<span class=\"_ _65\"> </span>(214)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs84d\">Interest expense on lease liabilities<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs84e\">4.5<span class=\"_ _5e\"> </span><span class=\"fc8\">(19)<span class=\"_ _4e\"> </span>(16)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs84f\">Capitalized interest<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs850\">4.1<span class=\"_ _6d\"> </span><span class=\"fc8\">4<span class=\"_ _1de\"> </span>2<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs851\">Net interest on net long-term employee </div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs852\">benefit obligations<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs853\">5.4<span class=\"_ _e8\"> </span><span class=\"fc8\">(1)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs854\">Other<span class=\"_ _222\"> </span>13<span class=\"_ _5e\"> </span>(30)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs855\">Interest expense and other financial items<span class=\"_ _296\"> </span>(249)<span class=\"_ _53\"> </span>(260)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs856\">Net financial income/(expense)<span class=\"_ _12e\"> </span>(122)<span class=\"_ _53\"> </span>(214)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs857\">The net foreign currency exchange loss this year of USD 32 million comprises a loss of USD 146 </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs858\">million on the US dollar denominated debt positions and a gain of USD 114 million on internal </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs859\">positions in other currencies than USD. In 2022, the US dollar denominated debt positions gener-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs85a\">ated a loss of USD 281 million while the internal positions in other currencies than USD generated </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs85b\">a gain of USD 220 million.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fc\">2.8 <span class=\"_ _102\"></span>Income taxes<span class=\"_ _3e7\"> </span></div>Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax base used in the computation of taxable profit. It is accounted for by using the liability method. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax assets are generally recognized for all deductible temporary differ<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ences, carry forward of unused tax credits, and any unused tax losses. However, deferred tax assets are recognized only to the extent these can be utilized against probable taxable profits.<span class=\"_ _3e7\"> </span>Deferred tax assets and liabilities are not rec<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ognized if the temporary difference arises from goodwill, or from the initial recognition of other assets and liabilities in a transaction (other than in a business combination) that affects neither the taxable profit nor the accounting profit.<span class=\"_ _3e7\"> </span>Deferred tax liabilities are recognized for taxable temporary differences associated with invest<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ments in subsidiaries, associates and interests in jointly controlled entities, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductible temporary differences associ<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ated with such investments and interests, are recognized only to the extent it is probable that sufficient taxable profits are expected to reverse in the foreseeable future to utilize the benefits of the temporary differences.<span class=\"_ _3e7\"> </span>Deferred tax assets and liabilities are meas-<span class=\"_ _3e7\"> </span>ured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The measurement of deferred tax liabil-<span class=\"_ _3e7\"> </span>ities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the reporting date, to recover or settle the carrying amount of its assets and liabilities",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "2.8 <span class=\"_ _102\"></span>Income taxes<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Income tax expense represents the sum of the tax currently payable and deferred tax.<span class=\"_ _3e7\"> </span>The tax currently payable is based on taxable profit for the year. The Group\u2019s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.<span class=\"_ _3e7\"> </span>Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax base used in the computation of taxable profit. It is accounted for by using the liability method. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax assets are generally recognized for all deductible temporary differ<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ences, carry forward of unused tax credits, and any unused tax losses. However, deferred tax assets are recognized only to the extent these can be utilized against probable taxable profits.<span class=\"_ _3e7\"> </span>Deferred tax assets and liabilities are not rec<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ognized if the temporary difference arises from goodwill, or from the initial recognition of other assets and liabilities in a transaction (other than in a business combination) that affects neither the taxable profit nor the accounting profit.<span class=\"_ _3e7\"> </span>Deferred tax liabilities are recognized for taxable temporary differences associated with invest<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ments in subsidiaries, associates and interests in jointly controlled entities, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductible temporary differences associ<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ated with such investments and interests, are recognized only to the extent it is probable that sufficient taxable profits are expected to reverse in the foreseeable future to utilize the benefits of the temporary differences.<span class=\"_ _3e7\"> </span>Deferred tax assets and liabilities are meas-<span class=\"_ _3e7\"> </span>ured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The measurement of deferred tax liabil-<span class=\"_ _3e7\"> </span>ities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the reporting date, to recover or settle the carrying amount of its assets and liabilities.<span class=\"_ _3e7\"> </span>Current and deferred taxes are recognized as expense or income in the consolidated state<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ment of income, except when they relate to items recognized directly in equity or in other comprehensive income. In such cases, the corresponding tax is also recognized directly in equity or in other comprehensive income. Uncertain tax positions, for example from unresolved disputes with tax authorities, are provided for if there are probable cash outflows. In certain cases, it may be unclear how tax law applies to a particular transaction or circumstance until the relevant taxation authority or court takes a decision in the future. Consequently, this may affect tax assets or liabilities. When assessing whether uncertainty over tax treatments exists Yara will consider current tax law and regulations, general prac<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>tice, decisions and rulings by the court or other relevant authorities as well as tax memoran<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>dum prepared by internal or external experts. In case of uncertain tax treatments Yara will consider the probability that a taxation author<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ity will accept an uncertain tax treatment. When concluding that it is not probable that the taxation authority will accept an uncertain tax treatment, Yara will reflect the effect of uncertainty by using the method that provides better prediction resolution of uncertainty<span class=\"_ _3e7\"> </span><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs8a6\">Pillar 2<span class=\"_ _3e7\"> </span></div><div class=\"t m13 h1b ff3 fsc fc8 sc0 lse ws0 gs8a7\">The Yara group is within the scope of the OECD Pillar 2 model rules. The Pillar 2 legislation has </div><div class=\"t m13 h1b ff3 fsc fc8 sc0 lse ws0 gs8a8\">been enacted in Norway, which is the jurisdiction of the ultimate parent entity of the Yara group, Yara </div><div class=\"t m13 h1b ff3 fsc fc8 sc0 lse ws0 gs8a9\">International ASA. The Pillar 2 legislation will have effect for the Yara group from the financial year 2024.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8aa\">Since the Pillar 2 legislation was not effective at the reporting date (31 December 2023), the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8ab\">Yara group has no related current tax exposure. For 2023 the group applied the exception to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8ac\">recognizing and disclosing information about deferred tax assets and liabilities related to Pillar </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8ad\">Two income taxes, as provided in the amendments to IAS 12 issued in May 2023.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8ae\">For 2024 the Yara group is contemplating to elect the application of the transitional Country by </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8af\">Country Report (CbCR) safe harbors approved by the OECD on 15 December 2022, which have </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8b0\">been implemented in the Norwegian pillar 2 legislation. These safe harbor rules will simplify </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8b1\">the compliance process for the Yara group by excluding some qualifying countries from the pillar </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8b2\">2 computation on a transitory basis, i.e., for fiscal years 2024, 2025 and 2026. No top up tax </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8b3\">liability will arise from these qualifying countries during the transitory period.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8b4\">Based on the 2023 preliminary CbCR numbers, it is expected that Yara entities incorporated in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8b5\">five countries (Hungary, Peru, Poland, Singapore and Tanzania) will not qualify for any of the CbCR </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8b6\">transitory safe harbors and, thus, the Yara group will be required to make a calculation of fully </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8b7\">adjusted GloBE Income and pay a top up tax for these jurisdictions.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8b8\">Assuming that the Pillar 2 rules had been enacted with effect for income year 2023 we estimate </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8b9\">that the total top up tax liability of the Yara group for the five countries mentioned above would not </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8ba\">have exceeded USD 10 million for income year 2023.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "2.8 <span class=\"_ _102\"></span>Income taxes<span class=\"_ _3e7\"> </span>The major components of income tax expense for the year ended 31 December:<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _28e\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _2d\"> </span>2022<span class=\"_ _3e7\"> </span></span>Consolidated statement of income<span class=\"_ _3e7\"> </span>Current taxes<span class=\"_ _3e7\"> </span>Current year 1)<span class=\"_ _3e7\"> </span>(223)<span class=\"_ _1a5\"> </span>(803)<span class=\"_ _3e7\"> </span>Prior year adjustment<span class=\"_ _23f\"> </span>(9)<span class=\"_ _98\"> </span>(5)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _297\"> </span>(232)<span class=\"_ _1a5\"> </span>(807)<span class=\"_ _3e7\"> </span>Deferred taxes<span class=\"_ _3e7\"> </span>Deferred tax income/(expense) recognized in the current year 1)<span class=\"_ _3e7\"> </span>201<span class=\"_ _298\"> </span>(141)<span class=\"_ _3e7\"> </span>Adjustments to deferred tax attributable to changes in tax rates and laws<span class=\"_ _15\"> </span>\u2013<span class=\"_ _b1\"> </span>(6)<span class=\"_ _3e7\"> </span>(Write-downs)/reversal of previous write-downs of deferred tax assets<span class=\"_ _11b\"> </span>(106)<span class=\"_ _6f\"> </span>98<span class=\"_ _3e7\"> </span>Total<span class=\"_ _56\"> </span>96<span class=\"_ _6f\"> </span>(49)<span class=\"_ _3e7\"> </span>Total tax expense recognized in consolidated statement of income<span class=\"_ _132\"> </span>(136)<span class=\"_ _1a5\"> </span>(857)<span class=\"_ _3e7\"> </span>Other comprehensive income<span class=\"_ _3e7\"> </span>Current tax<span class=\"_ _3e7\"> </span>Hedge of net investment<span class=\"_ _299\"> </span>6<span class=\"_ _98\"> </span>18<span class=\"_ _3e7\"> </span>Total current tax<span class=\"_ _d2\"> </span>6<span class=\"_ _95\"> </span>18<span class=\"_ _3e7\"> </span>Deferred tax<span class=\"_ _3e7\"> </span>Pensions<span class=\"_ _29a\"> </span>10<span class=\"_ _6f\"> </span>(42)<span class=\"_ _3e7\"> </span>Available-for-sale financial assets<span class=\"_ _29b\"> </span>(2)<span class=\"_ _b1\"> </span>2<span class=\"_ _3e7\"> </span>Total<span class=\"_ _29c\"> </span>8<span class=\"_ _6f\"> </span>(41)<span class=\"_ _3e7\"> </span>Total tax expense recognized directly in other comprehensive income<span class=\"_ _b2\"> </span>14<span class=\"_ _1ae\"> </span>(22)<span class=\"_ _3e7\"> </span>Total tax expense recognized in comprehensive income<span class=\"_ _29d\"> </span>(122)<span class=\"_ _1a5\"> </span>(879)<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>An adjustment of USD 107 million has been made in the presentation between current and deferred tax expenses for the year 2022. The total tax expense remains unchanged. See table Specification of deferred tax assets/(liabilities) for more information<span class=\"_ _3e7\"> </span>Reconciliation of Norwegian nominal statutory tax rate to effective tax rate<span class=\"_ _3e7\"> </span>USD millions, except percentages<span class=\"_ _4f\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _2f\"> </span>2023<span class=\"_ _2f\"> </span>2022<span class=\"_ _2f\"> </span>2022<span class=\"_ _3e7\"> </span></span>Income/(loss) before tax<span class=\"_ _29e\"> </span>191<span class=\"_ _1a0\"> </span>3,639<span class=\"_ _3e7\"> </span>Expected income tax at statutory tax rate 1)<span class=\"_ _3e7\"> </span>22.0%<span class=\"_ _29f\"> </span>(42)<span class=\"_ _50\"> </span>22.0%<span class=\"_ _24\"> </span>(800)<span class=\"_ _3e7\"> </span>Tax law changes<span class=\"_ _2a0\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _2f\"> </span>0.2%<span class=\"_ _db\"> </span>(6)<span class=\"_ _3e7\"> </span>Foreign tax rate differences<span class=\"_ _2a1\"> </span>(23.2%)<span class=\"_ _29f\"> </span>44<span class=\"_ _2f\"> </span>2.1%<span class=\"_ _29f\"> </span>(76)<span class=\"_ _3e7\"> </span>Unused tax losses and tax offsets not recognized as deferred tax assets 2)<span class=\"_ _3e7\"> </span>72.9%<span class=\"_ _24\"> </span>(139)<span class=\"_ _5e\"> </span>0.5%<span class=\"_ _29f\"> </span>(20)<span class=\"_ _3e7\"> </span>Previously unrecognized and unused tax losses and deductible temporary differences<span class=\"_ _3e7\"> </span>now recognized as deferred tax assets<span class=\"_ _1f5\"> </span>(6.4%)<span class=\"_ _29f\"> </span>12<span class=\"_ _5e\"> </span>(1.7%)<span class=\"_ _29f\"> </span>61<span class=\"_ _3e7\"> </span>Previously unrecognized deductible loss 3)<span class=\"_ _3e7\"> </span>(18.4%)<span class=\"_ _29f\"> </span>35<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _3e7\"> </span>Non-deductible expenses<span class=\"_ _2a2\"> </span>7.9%<span class=\"_ _29f\"> </span>(15)<span class=\"_ _5e\"> </span>0.4%<span class=\"_ _29f\"> </span>(16)<span class=\"_ _3e7\"> </span>Share of net income equity-accounted investees<span class=\"_ _2a3\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _d9\"> </span>(0.1%)<span class=\"_ _236\"> </span>4<span class=\"_ _3e7\"> </span>Tax free income miscellaneous<span class=\"_ _2a4\"> </span>(9.3%)<span class=\"_ _29f\"> </span>18<span class=\"_ _5e\"> </span>(0.6%)<span class=\"_ _29f\"> </span>21<span class=\"_ _3e7\"> </span>Prior year adjustment<span class=\"_ _2a5\"> </span>4.6%<span class=\"_ _db\"> </span>(9)<span class=\"_ _5e\"> </span>0.1%<span class=\"_ _db\"> </span>(5)<span class=\"_ _3e7\"> </span>Withholding tax<span class=\"_ _2a6\"> </span>12.4%<span class=\"_ _29f\"> </span>(24)<span class=\"_ _5e\"> </span>0.6%<span class=\"_ _29f\"> </span>(22)<span class=\"_ _3e7\"> </span>Other, net<span class=\"_ _2a7\"> </span>9.4%<span class=\"_ _29f\"> </span>(18)<span class=\"_ _2c\"> </span>(0.1%)<span class=\"_ _236\"> </span>3<span class=\"_ _3e7\"> </span>Total income tax expense<span class=\"_ _2a8\"> </span>(136)<span class=\"_ _2a9\"> </span>(857)<span class=\"_ _3e7\"> </span>Effective tax rate<span class=\"_ _2aa\"> </span>71.1%<span class=\"_ _cc\"> </span>23.5%<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Calculated as Norwegian nominal statutory tax rate of 22% (2022: 22%) applied to income before tax.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Of this amount, approximately 35% is related to tax losses in Brazil and 36% is related to losses in Belgium. The latter is mainly a result of the impairment of the Tertre plant in 2023. See <span class=\"fc2\">note 4.7</span> Impairment of non-current assets for more information.<span class=\"_ _3e7\"> </span>3) <span class=\"_ _0\"></span>In 2023, it was determined to recognize a tax deduction from a divestment in 2020. Yara previously did not consider it probable that the tax deduction would be accepted by the relevant tax authority. After engaging with the tax authority during 2023 and after obtaining external legal advice, the tax deduction is now considered to be probable. See <span class=\"fc2\">note 5.6</span> Provisions and contingencies for more information<span class=\"_ _3e7\"> </span><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs865\">Specification of deferred tax assets/(liabilities)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs866\">2023<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs867\">USD millions<span class=\"_ _283\"> </span><span class=\"ff4 fse\">Opening balance<span class=\"_ _34\"> </span>Charged to income<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs868\">Transferred to held </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs869\">for sale<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs86a\">Recognized in other </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs86b\">comprehensive </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs86c\">income<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs86d\">Foreign currency </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs86e\">translation<span class=\"_ _214\"> </span>Closing balance<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs86f\">Non-current items<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs870\">Intangible assets<span class=\"_ _2ab\"> </span>6<span class=\"_ _e4\"> </span>5<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _db\"> </span>(2)<span class=\"_ _236\"> </span>9<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs871\">Property, plant and equipment<span class=\"_ _2ac\"> </span>(303)<span class=\"_ _29\"> </span>(42)<span class=\"_ _b5\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _db\"> </span>(4)<span class=\"_ _115\"> </span>(349)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs872\">Pensions<span class=\"_ _d3\"> </span>16<span class=\"_ _2ad\"> </span>1<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _14f\"> </span>10<span class=\"_ _db\"> </span>(1)<span class=\"_ _43\"> </span>26<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs873\">Equity securities available-for-sale<span class=\"_ _2ae\"> </span>2<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _2ad\"> </span>\u2013<span class=\"_ _236\"> </span>(2)<span class=\"_ _b5\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs874\">Other non-current assets<span class=\"_ _264\"> </span>(175)<span class=\"_ _29\"> </span>(84)<span class=\"_ _236\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _24\"> </span>(259)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs875\">Other non-current liabilities and accruals<span class=\"_ _2af\"> </span>169<span class=\"_ _14f\"> </span>45<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _db\"> </span>(1)<span class=\"_ _e7\"> </span>212<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs876\">Total<span class=\"_ _2b0\"> </span>(286)<span class=\"_ _29\"> </span>(74)<span class=\"_ _b5\"> </span>\u2013<span class=\"_ _e4\"> </span>8<span class=\"_ _236\"> </span>(8)<span class=\"_ _1aa\"> </span>(361)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs877\">Current items<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs878\">Inventory valuation<span class=\"_ _29c\"> </span>67<span class=\"_ _29f\"> </span>(31)<span class=\"_ _46\"> </span>(2)<span class=\"_ _b5\"> </span>\u2013<span class=\"_ _db\"> </span>(1)<span class=\"_ _43\"> </span>36<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs879\">Accrued expenses<span class=\"_ _2b1\"> </span>96<span class=\"_ _29f\"> </span>(36)<span class=\"_ _1e0\"> </span>(2)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _e4\"> </span>2<span class=\"_ _1e0\"> </span>61<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs87a\">Total<span class=\"_ _154\"> </span>163<span class=\"_ _29f\"> </span>(68)<span class=\"_ _1e0\"> </span>(3)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _e4\"> </span>1<span class=\"_ _14f\"> </span>96<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs87b\">Tax loss carry forwards<span class=\"_ _22e\"> </span>491<span class=\"_ _151\"> </span>336<span class=\"_ _db\"> </span>(6)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _14f\"> </span>14<span class=\"_ _151\"> </span>840<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs87c\">Unused tax credits<span class=\"_ _2b2\"> </span>\u2013<span class=\"_ _e4\"> </span>8<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _e4\"> </span>8<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs87d\">Unrecognized tax assets for tax losses and temporary differences<span class=\"_ _158\"> </span>(392)<span class=\"_ _1aa\"> </span>(106)<span class=\"_ _236\"> </span>3<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _29f\"> </span>(21)<span class=\"_ _1aa\"> </span>(518)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs87e\">Net deferred tax asset/(liability)<span class=\"_ _248\"> </span>(23)<span class=\"_ _29f\"> </span>96<span class=\"_ _db\"> </span>(5)<span class=\"_ _236\"> </span>8<span class=\"_ _29f\"> </span>(14)<span class=\"_ _2b3\"> </span>66<span class=\"_ _3e7\"> </span></div>2022<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _283\"> </span><span class=\"ff4 fse\">Opening balance<span class=\"_ _33\"> </span>Charged to income </span>1)<span class=\"_ _3e7\"> </span>Changes in tax rate<span class=\"_ _3e7\"> </span>Recognized in other comprehensive income<span class=\"_ _3e7\"> </span>Foreign currency translation 1)<span class=\"_ _3e7\"> </span>Closing balance<span class=\"_ _3e7\"> </span>Non-current items<span class=\"_ _3e7\"> </span>Intangible assets<span class=\"_ _2ab\"> </span>6<span class=\"_ _e4\"> </span>3<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _db\"> </span>(3)<span class=\"_ _236\"> </span>6<span class=\"_ _3e7\"> </span>Property, plant and equipment<span class=\"_ _2ac\"> </span>(233)<span class=\"_ _1aa\"> </span>(103)<span class=\"_ _236\"> </span>2<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _14f\"> </span>31<span class=\"_ _24\"> </span>(303)<span class=\"_ _3e7\"> </span>Pensions<span class=\"_ _d3\"> </span>58<span class=\"_ _2ad\"> </span>5<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _29f\"> </span>(42)<span class=\"_ _1e0\"> </span>(5)<span class=\"_ _2b3\"> </span>16<span class=\"_ _3e7\"> </span>Equity securities available-for-sale<span class=\"_ _277\"> </span>\u2013<span class=\"_ _2ad\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _2ad\"> </span>2<span class=\"_ _2ad\"> </span>\u2013<span class=\"_ _2ad\"> </span>2<span class=\"_ _3e7\"> </span>Other non-current assets<span class=\"_ _264\"> </span>(114)<span class=\"_ _29\"> </span>(82)<span class=\"_ _db\"> </span>1<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _14f\"> </span>18<span class=\"_ _24\"> </span>(175)<span class=\"_ _3e7\"> </span>Other non-current liabilities and accruals<span class=\"_ _2af\"> </span>115<span class=\"_ _14f\"> </span>63<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _db\"> </span>(9)<span class=\"_ _e7\"> </span>169<span class=\"_ _3e7\"> </span>Total<span class=\"_ _2b0\"> </span>(168)<span class=\"_ _1aa\"> </span>(114)<span class=\"_ _236\"> </span>2<span class=\"_ _29f\"> </span>(41)<span class=\"_ _29f\"> </span>34<span class=\"_ _24\"> </span>(286)<span class=\"_ _3e7\"> </span>Current items<span class=\"_ _3e7\"> </span>Inventory valuation<span class=\"_ _29c\"> </span>71<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _db\"> </span>(5)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _e4\"> </span>1<span class=\"_ _14f\"> </span>67<span class=\"_ _3e7\"> </span>Accrued expenses<span class=\"_ _2b1\"> </span>58<span class=\"_ _14f\"> </span>41<span class=\"_ _db\"> </span>(1)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _db\"> </span>(2)<span class=\"_ _2b3\"> </span>96<span class=\"_ _3e7\"> </span>Assets classified as held for sale<span class=\"_ _26a\"> </span>2<span class=\"_ _db\"> </span>(2)<span class=\"_ _b5\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _3e7\"> </span>Total<span class=\"_ _154\"> </span>132<span class=\"_ _14f\"> </span>39<span class=\"_ _db\"> </span>(6)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _db\"> </span>(1)<span class=\"_ _24\"> </span>163<span class=\"_ _3e7\"> </span>Tax loss carry forwards<span class=\"_ _22e\"> </span>573<span class=\"_ _29f\"> </span>(63)<span class=\"_ _1e0\"> </span>(4)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _29f\"> </span>(16)<span class=\"_ _24\"> </span>491<span class=\"_ _3e7\"> </span>Unused tax credits<span class=\"_ _2b4\"> </span>4<span class=\"_ _db\"> </span>(4)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _2ad\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _3e7\"> </span>Unrecognized tax assets for tax losses and temporary differences<span class=\"_ _158\"> </span>(480)<span class=\"_ _2b3\"> </span>98<span class=\"_ _e4\"> </span>1<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _db\"> </span>(9)<span class=\"_ _115\"> </span>(392)<span class=\"_ _3e7\"> </span>Net deferred tax asset/(liability)<span class=\"_ _2b5\"> </span>61<span class=\"_ _29f\"> </span>(43)<span class=\"_ _1e0\"> </span>(6)<span class=\"_ _29\"> </span>(41)<span class=\"_ _236\"> </span>6<span class=\"_ _29f\"> </span>(23)<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>An adjustment of USD 107 million has been made in the presentation between these columns on the line \u201cTax loss carry forwards\u201d for the year 2022. The closing balance remains unchanged<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>244<span class=\"_ _3e7\"> </span>Yara Integrated Report Unrecognized deferred tax assets<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Unrecognized deferred tax assets are attributable to the following<span class=\"_ _3e7\"> </span>Tax losses<span class=\"_ _2b6\"> </span>485<span class=\"_ _4e\"> </span>304<span class=\"_ _3e7\"> </span>Deductible temporary differences<span class=\"_ _2b7\"> </span>31<span class=\"_ _2f\"> </span>88<span class=\"_ _3e7\"> </span>Total<span class=\"_ _28e\"> </span>517<span class=\"_ _4e\"> </span>392<span class=\"_ _3e7\"> </span>Unrecognized tax losses in Brazil amount to USD 309 million in 2023 (2022: USD 213 million). Utilization of the tax loss carry forwards in Brazil is without time limitation but restricted to 30 percent of taxable income each year.<span class=\"_ _3e7\"> </span>Specification of expiration of tax loss carry forwards<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _2b8\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _3e7\"> </span></span>2024<span class=\"_ _150\"> </span>5<span class=\"_ _3e7\"> </span>2025<span class=\"_ _154\"> </span>6<span class=\"_ _3e7\"> </span>2026<span class=\"_ _2b9\"> </span>5<span class=\"_ _3e7\"> </span>2027<span class=\"_ _154\"> </span>7<span class=\"_ _3e7\"> </span>2028<span class=\"_ _2ba\"> </span>119<span class=\"_ _3e7\"> </span>After 2028<span class=\"_ _d7\"> </span>99<span class=\"_ _3e7\"> </span>Without expiration<span class=\"_ _22e\"> </span>2,826<span class=\"_ _3e7\"> </span>Total tax loss carry forwards<span class=\"_ _2bb\"> </span>3,067<span class=\"_ _3e7\"> </span>Deferred tax effect of tax loss carry forwards<span class=\"_ _29b\"> </span>840<span class=\"_ _3e7\"> </span>Unrecognized deferred tax assets for tax losses<span class=\"_ _93\"> </span>(485)<span class=\"_ _3e7\"> </span>Recognized in the consolidated statement of financial position<span class=\"_ _12d\"> </span>355<span class=\"_ _3e7\"> </span>Yara\u2019s recognized tax loss carry forwards primarily relate to the business in Norway, where tax losses are without expiration. The tax losses are mainly related to incurred currency losses, non-recurring transactions and loss from operations. The recognized tax assets for all units are all supported by estimated future profit level.<span class=\"_ _3e7\"> </span>Deferred tax presented in the consolidated statement of financial position<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Deferred tax assets<span class=\"_ _293\"> </span>522<span class=\"_ _4e\"> </span>449<span class=\"_ _3e7\"> </span>Deferred tax liabilities<span class=\"_ _2bc\"> </span>(456)<span class=\"_ _53\"> </span>(473)<span class=\"_ _3e7\"> </span>Net deferred tax asset/(liability)<span class=\"_ _ad\"> </span>66<span class=\"_ _5e\"> </span>(23)<span class=\"_ _3e7\"> </span>Undistributed earnings of foreign subsidiaries and in foreign associates and joint arrangements is amounting to approximately USD 7 billion that for the main part can be distributed as tax-free dividends. For the expected part of dividend that cannot be distributed as tax-free income, a deferred tax liability of USD 10 million is recognized.<span class=\"_ _3e7\"> </span>For information regarding tax contingencies and uncertain tax treatments, see <span class=\"fc2\">note 5.6</span> Provisions and contingencies.<span class=\"_ _3e7\"> </span>Pillar 2<span class=\"_ _3e7\"> </span>The Yara group is within the scope of the OECD Pillar 2 model rules. The Pillar 2 legislation has been enacted in Norway, which is the jurisdiction of the ultimate parent entity of the Yara group, Yara International ASA. The Pillar 2 legislation will have effect for the Yara group from the financial year 2024.<span class=\"_ _3e7\"> </span>Since the Pillar 2 legislation was not effective at the reporting date (31 December 2023), the Yara group has no related current tax exposure. For 2023 the group applied the exception to recognizing and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes, as provided in the amendments to IAS 12 issued in May 2023.<span class=\"_ _3e7\"> </span>For 2024 the Yara group is contemplating to elect the application of the transitional Country by Country Report (CbCR) safe harbors approved by the OECD on 15 December 2022, which have been implemented in the Norwegian pillar 2 legislation. These safe harbor rules will simplify the compliance process for the Yara group by excluding some qualifying countries from the pillar 2 computation on a transitory basis, i.e., for fiscal years 2024, 2025 and 2026. No top up tax liability will arise from these qualifying countries during the transitory period.<span class=\"_ _3e7\"> </span>Based on the 2023 preliminary CbCR numbers, it is expected that Yara entities incorporated in five countries (Hungary, Peru, Poland, Singapore and Tanzania) will not qualify for any of the CbCR transitory safe harbors and, thus, the Yara group will be required to make a calculation of fully adjusted GloBE Income and pay a top up tax for these jurisdictions.<span class=\"_ _3e7\"> </span>Assuming that the Pillar 2 rules had been enacted with effect for income year 2023 we estimate that the total top up tax liability of the Yara group for the five countries mentioned above would not have exceeded USD 10 million for income year 2023",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "2.8 <span class=\"_ _102\"></span>Income taxes<span class=\"_ _3e7\"> </span>The major components of income tax expense for the year ended 31 December:<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _28e\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _2d\"> </span>2022<span class=\"_ _3e7\"> </span></span>Consolidated statement of income<span class=\"_ _3e7\"> </span>Current taxes<span class=\"_ _3e7\"> </span>Current year 1)<span class=\"_ _3e7\"> </span>(223)<span class=\"_ _1a5\"> </span>(803)<span class=\"_ _3e7\"> </span>Prior year adjustment<span class=\"_ _23f\"> </span>(9)<span class=\"_ _98\"> </span>(5)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _297\"> </span>(232)<span class=\"_ _1a5\"> </span>(807)<span class=\"_ _3e7\"> </span>Deferred taxes<span class=\"_ _3e7\"> </span>Deferred tax income/(expense) recognized in the current year 1)<span class=\"_ _3e7\"> </span>201<span class=\"_ _298\"> </span>(141)<span class=\"_ _3e7\"> </span>Adjustments to deferred tax attributable to changes in tax rates and laws<span class=\"_ _15\"> </span>\u2013<span class=\"_ _b1\"> </span>(6)<span class=\"_ _3e7\"> </span>(Write-downs)/reversal of previous write-downs of deferred tax assets<span class=\"_ _11b\"> </span>(106)<span class=\"_ _6f\"> </span>98<span class=\"_ _3e7\"> </span>Total<span class=\"_ _56\"> </span>96<span class=\"_ _6f\"> </span>(49)<span class=\"_ _3e7\"> </span>Total tax expense recognized in consolidated statement of income<span class=\"_ _132\"> </span>(136)<span class=\"_ _1a5\"> </span>(857)<span class=\"_ _3e7\"> </span>Other comprehensive income<span class=\"_ _3e7\"> </span>Current tax<span class=\"_ _3e7\"> </span>Hedge of net investment<span class=\"_ _299\"> </span>6<span class=\"_ _98\"> </span>18<span class=\"_ _3e7\"> </span>Total current tax<span class=\"_ _d2\"> </span>6<span class=\"_ _95\"> </span>18<span class=\"_ _3e7\"> </span>Deferred tax<span class=\"_ _3e7\"> </span>Pensions<span class=\"_ _29a\"> </span>10<span class=\"_ _6f\"> </span>(42)<span class=\"_ _3e7\"> </span>Available-for-sale financial assets<span class=\"_ _29b\"> </span>(2)<span class=\"_ _b1\"> </span>2<span class=\"_ _3e7\"> </span>Total<span class=\"_ _29c\"> </span>8<span class=\"_ _6f\"> </span>(41)<span class=\"_ _3e7\"> </span>Total tax expense recognized directly in other comprehensive income<span class=\"_ _b2\"> </span>14<span class=\"_ _1ae\"> </span>(22)<span class=\"_ _3e7\"> </span>Total tax expense recognized in comprehensive income<span class=\"_ _29d\"> </span>(122)<span class=\"_ _1a5\"> </span>(879)<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>An adjustment of USD 107 million has been made in the presentation between current and deferred tax expenses for the year 2022. The total tax expense remains unchanged. See table Specification of deferred tax assets/(liabilities) for more information<span class=\"_ _3e7\"> </span>Specification of deferred tax assets/(liabilities)<span class=\"_ _3e7\"> </span>2023<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _283\"> </span><span class=\"ff4 fse\">Opening balance<span class=\"_ _34\"> </span>Charged to income<span class=\"_ _3e7\"> </span></span>Transferred to held for sale<span class=\"_ _3e7\"> </span>Recognized in other comprehensive income<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _214\"> </span>Closing balance<span class=\"_ _3e7\"> </span>Non-current items<span class=\"_ _3e7\"> </span>Intangible assets<span class=\"_ _2ab\"> </span>6<span class=\"_ _e4\"> </span>5<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _db\"> </span>(2)<span class=\"_ _236\"> </span>9<span class=\"_ _3e7\"> </span>Property, plant and equipment<span class=\"_ _2ac\"> </span>(303)<span class=\"_ _29\"> </span>(42)<span class=\"_ _b5\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _db\"> </span>(4)<span class=\"_ _115\"> </span>(349)<span class=\"_ _3e7\"> </span>Pensions<span class=\"_ _d3\"> </span>16<span class=\"_ _2ad\"> </span>1<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _14f\"> </span>10<span class=\"_ _db\"> </span>(1)<span class=\"_ _43\"> </span>26<span class=\"_ _3e7\"> </span>Equity securities available-for-sale<span class=\"_ _2ae\"> </span>2<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _2ad\"> </span>\u2013<span class=\"_ _236\"> </span>(2)<span class=\"_ _b5\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _3e7\"> </span>Other non-current assets<span class=\"_ _264\"> </span>(175)<span class=\"_ _29\"> </span>(84)<span class=\"_ _236\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _24\"> </span>(259)<span class=\"_ _3e7\"> </span>Other non-current liabilities and accruals<span class=\"_ _2af\"> </span>169<span class=\"_ _14f\"> </span>45<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _db\"> </span>(1)<span class=\"_ _e7\"> </span>212<span class=\"_ _3e7\"> </span>Total<span class=\"_ _2b0\"> </span>(286)<span class=\"_ _29\"> </span>(74)<span class=\"_ _b5\"> </span>\u2013<span class=\"_ _e4\"> </span>8<span class=\"_ _236\"> </span>(8)<span class=\"_ _1aa\"> </span>(361)<span class=\"_ _3e7\"> </span>Current items<span class=\"_ _3e7\"> </span>Inventory valuation<span class=\"_ _29c\"> </span>67<span class=\"_ _29f\"> </span>(31)<span class=\"_ _46\"> </span>(2)<span class=\"_ _b5\"> </span>\u2013<span class=\"_ _db\"> </span>(1)<span class=\"_ _43\"> </span>36<span class=\"_ _3e7\"> </span>Accrued expenses<span class=\"_ _2b1\"> </span>96<span class=\"_ _29f\"> </span>(36)<span class=\"_ _1e0\"> </span>(2)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _e4\"> </span>2<span class=\"_ _1e0\"> </span>61<span class=\"_ _3e7\"> </span>Total<span class=\"_ _154\"> </span>163<span class=\"_ _29f\"> </span>(68)<span class=\"_ _1e0\"> </span>(3)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _e4\"> </span>1<span class=\"_ _14f\"> </span>96<span class=\"_ _3e7\"> </span>Tax loss carry forwards<span class=\"_ _22e\"> </span>491<span class=\"_ _151\"> </span>336<span class=\"_ _db\"> </span>(6)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _14f\"> </span>14<span class=\"_ _151\"> </span>840<span class=\"_ _3e7\"> </span>Unused tax credits<span class=\"_ _2b2\"> </span>\u2013<span class=\"_ _e4\"> </span>8<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _e4\"> </span>8<span class=\"_ _3e7\"> </span>Unrecognized tax assets for tax losses and temporary differences<span class=\"_ _158\"> </span>(392)<span class=\"_ _1aa\"> </span>(106)<span class=\"_ _236\"> </span>3<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _29f\"> </span>(21)<span class=\"_ _1aa\"> </span>(518)<span class=\"_ _3e7\"> </span>Net deferred tax asset/(liability)<span class=\"_ _248\"> </span>(23)<span class=\"_ _29f\"> </span>96<span class=\"_ _db\"> </span>(5)<span class=\"_ _236\"> </span>8<span class=\"_ _29f\"> </span>(14)<span class=\"_ _2b3\"> </span>66<span class=\"_ _3e7\"> </span>2022<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _283\"> </span><span class=\"ff4 fse\">Opening balance<span class=\"_ _33\"> </span>Charged to income </span>1)<span class=\"_ _3e7\"> </span>Changes in tax rate<span class=\"_ _3e7\"> </span>Recognized in other comprehensive income<span class=\"_ _3e7\"> </span>Foreign currency translation 1)<span class=\"_ _3e7\"> </span>Closing balance<span class=\"_ _3e7\"> </span>Non-current items<span class=\"_ _3e7\"> </span>Intangible assets<span class=\"_ _2ab\"> </span>6<span class=\"_ _e4\"> </span>3<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _db\"> </span>(3)<span class=\"_ _236\"> </span>6<span class=\"_ _3e7\"> </span>Property, plant and equipment<span class=\"_ _2ac\"> </span>(233)<span class=\"_ _1aa\"> </span>(103)<span class=\"_ _236\"> </span>2<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _14f\"> </span>31<span class=\"_ _24\"> </span>(303)<span class=\"_ _3e7\"> </span>Pensions<span class=\"_ _d3\"> </span>58<span class=\"_ _2ad\"> </span>5<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _29f\"> </span>(42)<span class=\"_ _1e0\"> </span>(5)<span class=\"_ _2b3\"> </span>16<span class=\"_ _3e7\"> </span>Equity securities available-for-sale<span class=\"_ _277\"> </span>\u2013<span class=\"_ _2ad\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _2ad\"> </span>2<span class=\"_ _2ad\"> </span>\u2013<span class=\"_ _2ad\"> </span>2<span class=\"_ _3e7\"> </span>Other non-current assets<span class=\"_ _264\"> </span>(114)<span class=\"_ _29\"> </span>(82)<span class=\"_ _db\"> </span>1<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _14f\"> </span>18<span class=\"_ _24\"> </span>(175)<span class=\"_ _3e7\"> </span>Other non-current liabilities and accruals<span class=\"_ _2af\"> </span>115<span class=\"_ _14f\"> </span>63<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _db\"> </span>(9)<span class=\"_ _e7\"> </span>169<span class=\"_ _3e7\"> </span>Total<span class=\"_ _2b0\"> </span>(168)<span class=\"_ _1aa\"> </span>(114)<span class=\"_ _236\"> </span>2<span class=\"_ _29f\"> </span>(41)<span class=\"_ _29f\"> </span>34<span class=\"_ _24\"> </span>(286)<span class=\"_ _3e7\"> </span>Current items<span class=\"_ _3e7\"> </span>Inventory valuation<span class=\"_ _29c\"> </span>71<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _db\"> </span>(5)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _e4\"> </span>1<span class=\"_ _14f\"> </span>67<span class=\"_ _3e7\"> </span>Accrued expenses<span class=\"_ _2b1\"> </span>58<span class=\"_ _14f\"> </span>41<span class=\"_ _db\"> </span>(1)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _db\"> </span>(2)<span class=\"_ _2b3\"> </span>96<span class=\"_ _3e7\"> </span>Assets classified as held for sale<span class=\"_ _26a\"> </span>2<span class=\"_ _db\"> </span>(2)<span class=\"_ _b5\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _3e7\"> </span>Total<span class=\"_ _154\"> </span>132<span class=\"_ _14f\"> </span>39<span class=\"_ _db\"> </span>(6)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _db\"> </span>(1)<span class=\"_ _24\"> </span>163<span class=\"_ _3e7\"> </span>Tax loss carry forwards<span class=\"_ _22e\"> </span>573<span class=\"_ _29f\"> </span>(63)<span class=\"_ _1e0\"> </span>(4)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _29f\"> </span>(16)<span class=\"_ _24\"> </span>491<span class=\"_ _3e7\"> </span>Unused tax credits<span class=\"_ _2b4\"> </span>4<span class=\"_ _db\"> </span>(4)<span class=\"_ _c2\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _2ad\"> </span>\u2013<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _3e7\"> </span>Unrecognized tax assets for tax losses and temporary differences<span class=\"_ _158\"> </span>(480)<span class=\"_ _2b3\"> </span>98<span class=\"_ _e4\"> </span>1<span class=\"_ _cf\"> </span>\u2013<span class=\"_ _db\"> </span>(9)<span class=\"_ _115\"> </span>(392)<span class=\"_ _3e7\"> </span>Net deferred tax asset/(liability)<span class=\"_ _2b5\"> </span>61<span class=\"_ _29f\"> </span>(43)<span class=\"_ _1e0\"> </span>(6)<span class=\"_ _29\"> </span>(41)<span class=\"_ _236\"> </span>6<span class=\"_ _29f\"> </span>(23)<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>An adjustment of USD 107 million has been made in the presentation between these columns on the line \u201cTax loss carry forwards\u201d for the year 2022. The closing balance remains unchanged<span class=\"_ _3e7\"> </span><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs880\">Unrecognized deferred tax assets<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs881\">USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs882\">Unrecognized deferred tax assets are attributable to the </div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs883\">following<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs884\">Tax losses<span class=\"_ _2b6\"> </span>485<span class=\"_ _4e\"> </span>304<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs885\">Deductible temporary differences<span class=\"_ _2b7\"> </span>31<span class=\"_ _2f\"> </span>88<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs886\">Total<span class=\"_ _28e\"> </span>517<span class=\"_ _4e\"> </span>392<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs887\">Unrecognized tax losses in Brazil amount to USD 309 million in 2023 (2022: USD 213 million). </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs888\">Utilization of the tax loss carry forwards in Brazil is without time limitation but restricted to 30 </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs889\">percent of taxable income each year.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs88a\">Specification of expiration of tax loss carry forwards<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs88b\">USD millions<span class=\"_ _2b8\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs88c\">2024<span class=\"_ _150\"> </span>5<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs88d\">2025<span class=\"_ _154\"> </span>6<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs88e\">2026<span class=\"_ _2b9\"> </span>5<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs88f\">2027<span class=\"_ _154\"> </span>7<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs890\">2028<span class=\"_ _2ba\"> </span>119<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs891\">After 2028<span class=\"_ _d7\"> </span>99<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs892\">Without expiration<span class=\"_ _22e\"> </span>2,826<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs893\">Total tax loss carry forwards<span class=\"_ _2bb\"> </span>3,067<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs894\">Deferred tax effect of tax loss carry forwards<span class=\"_ _29b\"> </span>840<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs895\">Unrecognized deferred tax assets for tax losses<span class=\"_ _93\"> </span>(485)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs896\">Recognized in the consolidated statement of financial position<span class=\"_ _12d\"> </span>355<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs897\">Yara\u2019s recognized tax loss carry forwards primarily relate to the business in Norway, where tax </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs898\">losses are without expiration. The tax losses are mainly related to incurred currency losses, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs899\">non-recurring transactions and loss from operations. The recognized tax assets for all units are all </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs89a\">supported by estimated future profit level.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs89c\">Deferred tax presented in the consolidated statement of financial position<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs89d\">USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs89e\">Deferred tax assets<span class=\"_ _293\"> </span>522<span class=\"_ _4e\"> </span>449<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs89f\">Deferred tax liabilities<span class=\"_ _2bc\"> </span>(456)<span class=\"_ _53\"> </span>(473)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8a0\">Net deferred tax asset/(liability)<span class=\"_ _ad\"> </span>66<span class=\"_ _5e\"> </span>(23)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8a1\">Undistributed earnings of foreign subsidiaries and in foreign associates and joint arrangements </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8a2\">is amounting to approximately USD 7 billion that for the main part can be distributed as tax-free </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8a3\">dividends. For the expected part of dividend that cannot be distributed as tax-free income, a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs8a4\">deferred tax liability of USD 10 million is recognized.<span class=\"_ _3e7\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "Pillar 2 The Yara group is within the scope of the OECD Pillar 2 model rules. The Pillar 2 legislation has been enacted in Norway, which is the jurisdiction of the ultimate parent entity of the Yara group, Yara International ASA. The Pillar 2 legislation will have effect for the Yara group from the financial year 2024. Since the Pillar 2 legislation was not effective at the reporting date (31 December 2023), the Yara group has no related current tax exposure. For 2023 the group applied the exception to recognizing and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes, as provided in the amendments to IAS 12 issued in May 2023. For 2024 the Yara group is contemplating to elect the application of the transitional Country by Country Report (CbCR) safe harbors approved by the OECD on 15 December 2022, which have been implemented in the Norwegian pillar 2 legislation. These safe harbor rules will simplify the compliance process for the Yara group by excluding some qualifying countries from the pillar 2 computation on a transitory basis, i.e., for fiscal years 2024, 2025 and 2026. No top up tax liability will arise from these qualifying countries during the transitory period. Based on the 2023 preliminary CbCR numbers, it is expected that Yara entities incorporated in five countries (Hungary, Peru, Poland, Singapore and Tanzania) will not qualify for any of the CbCR transitory safe harbors and, thus, the Yara group will be required to make a calculation of fully adjusted GloBE Income and pay a top up tax for these jurisdictions. Assuming that the Pillar 2 rules had been enacted with effect for income year 2023 we estimate that the total top up tax liability of the Yara group for the five countries mentioned above would not have exceeded USD 10 million for income year 2023",
   "dimensions": {
    "concept": "yarainternationalasa:Page235",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs8bd\">3.1 <span class=\"_ _108\"> </span>Inventories<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs8bf\">Inventory stock 2023<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs8c0\">USD millions<span class=\"_ _2bd\"> </span><span class=\"ff4 fse\">Europe<span class=\"_ _b1\"> </span>Americas<span class=\"_ _1a5\"> </span>Africa &amp; Asia<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8c1\">Global Plants </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8c2\">&amp; Operational </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8c3\">Excellence<span class=\"_ _34\"> </span>Clean Ammonia<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8c4\">Industrial </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8c5\">Solutions<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8c6\">Other and </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8c7\">Eliminations<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8c8\">Finished goods<span class=\"_ _2be\"> </span>622<span class=\"_ _4e\"> </span>566<span class=\"_ _4e\"> </span>365<span class=\"_ _2f\"> </span>87<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _106\"> </span>123<span class=\"_ _5e\"> </span>(67)<span class=\"_ _54\"> </span>1,695<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8c9\">Work in progress<span class=\"_ _167\"> </span>36<span class=\"_ _6d\"> </span>1<span class=\"_ _2f\"> </span>10<span class=\"_ _2f\"> </span>22<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>22<span class=\"_ _6d\"> </span>\u2013<span class=\"_ _2f\"> </span>90<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8ca\">Raw materials<span class=\"_ _2bf\"> </span>171<span class=\"_ _4e\"> </span>472<span class=\"_ _2f\"> </span>17<span class=\"_ _4e\"> </span>115<span class=\"_ _2f\"> </span>85<span class=\"_ _2f\"> </span>73<span class=\"_ _1de\"> </span>5<span class=\"_ _4e\"> </span>937<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8cb\">Spare parts<span class=\"_ _205\"> </span>104<span class=\"_ _2f\"> </span>71<span class=\"_ _2f\"> </span>32<span class=\"_ _2f\"> </span>77<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>53<span class=\"_ _6d\"> </span>\u2013<span class=\"_ _4e\"> </span>336<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8cc\">Total at 31 December 2023<span class=\"_ _2c0\"> </span>933<span class=\"_ _4d\"> </span>1,110<span class=\"_ _4e\"> </span>423<span class=\"_ _4e\"> </span>300<span class=\"_ _2f\"> </span>85<span class=\"_ _4e\"> </span>270<span class=\"_ _d9\"> </span>(62)<span class=\"_ _f\"> </span>3,058<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs8cd\">Inventory stock 2022<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs8ce\">USD millions<span class=\"_ _2bd\"> </span><span class=\"ff4 fse\">Europe<span class=\"_ _b1\"> </span>Americas<span class=\"_ _1a5\"> </span>Africa &amp; Asia<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8cf\">Global Plants </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8d0\">&amp; Operational </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8d1\">Excellence<span class=\"_ _34\"> </span>Clean Ammonia<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8d2\">Industrial </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8d3\">Solutions<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8d4\">Other and </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8d5\">Eliminations<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8d6\">Finished goods<span class=\"_ _2be\"> </span>989<span class=\"_ _4e\"> </span>769<span class=\"_ _4e\"> </span>503<span class=\"_ _4e\"> </span>123<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>197<span class=\"_ _2c1\"> </span>(168)<span class=\"_ _54\"> </span>2,413<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8d7\">Work in progress<span class=\"_ _167\"> </span>59<span class=\"_ _6d\"> </span>2<span class=\"_ _6d\"> </span>8<span class=\"_ _2f\"> </span>44<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c2\"> </span>50<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>164<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8d8\">Raw materials<span class=\"_ _2bf\"> </span>223<span class=\"_ _4e\"> </span>827<span class=\"_ _2c2\"> </span>15<span class=\"_ _4e\"> </span>184<span class=\"_ _4e\"> </span>146<span class=\"_ _4e\"> </span>112<span class=\"_ _5e\"> </span>(14)<span class=\"_ _54\"> </span>1,494<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8d9\">Spare parts<span class=\"_ _1eb\"> </span>93<span class=\"_ _2c2\"> </span>56<span class=\"_ _2f\"> </span>29<span class=\"_ _2c2\"> </span>70<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>46<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>294<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8da\">Total at 31 December 2022<span class=\"_ _23e\"> </span>1,365<span class=\"_ _4d\"> </span>1,654<span class=\"_ _106\"> </span>555<span class=\"_ _4e\"> </span>421<span class=\"_ _4e\"> </span>146<span class=\"_ _4e\"> </span>405<span class=\"_ _2c1\"> </span>(181)<span class=\"_ _f\"> </span>4,365<span class=\"_ _3e7\"> </span></div>Write-down 2023<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _2bd\"> </span><span class=\"ff4 fse\">Europe<span class=\"_ _b1\"> </span>Americas<span class=\"_ _1a5\"> </span>Africa &amp; Asia<span class=\"_ _3e7\"> </span></span>Global Plants &amp; Operational Excellence<span class=\"_ _34\"> </span>Clean Ammonia<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2c3\"> </span>(37)<span class=\"_ _2c\"> </span>(61)<span class=\"_ _2c\"> </span>(19)<span class=\"_ _2c\"> </span>(33)<span class=\"_ _28d\"> </span>(4)<span class=\"_ _2c\"> </span>(18)<span class=\"_ _5e\"> </span>30<span class=\"_ _2c1\"> </span>(140)<span class=\"_ _3e7\"> </span>New write-downs recognized during the year<span class=\"_ _20b\"> </span>(183)<span class=\"_ _53\"> </span>(109)<span class=\"_ _2c\"> </span>(43)<span class=\"_ _2c\"> </span>(68)<span class=\"_ _53\"> </span>(101)<span class=\"_ _2c\"> </span>(46)<span class=\"_ _50\"> </span>120<span class=\"_ _2c1\"> </span>(430)<span class=\"_ _3e7\"> </span>Write-downs reversed due to product sold<span class=\"_ _166\"> </span>169<span class=\"_ _4e\"> </span>116<span class=\"_ _2f\"> </span>47<span class=\"_ _2f\"> </span>87<span class=\"_ _4e\"> </span>103<span class=\"_ _2f\"> </span>54<span class=\"_ _2c1\"> </span>(139)<span class=\"_ _50\"> </span>438<span class=\"_ _3e7\"> </span>Write-downs reversed, other<span class=\"_ _12e\"> </span>19<span class=\"_ _2c2\"> </span>40<span class=\"_ _6d\"> </span>9<span class=\"_ _6d\"> </span>5<span class=\"_ _6d\"> </span>1<span class=\"_ _1de\"> </span>3<span class=\"_ _6d\"> </span>5<span class=\"_ _2f\"> </span>82<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _67\"> </span>(2)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _1e2\"> </span>1<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1b2\"> </span>(1)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _e8\"> </span>(5)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _2c4\"> </span>(34)<span class=\"_ _2c\"> </span>(16)<span class=\"_ _28d\"> </span>(4)<span class=\"_ _28d\"> </span>(9)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _e8\"> </span>(8)<span class=\"_ _5e\"> </span>17<span class=\"_ _2c5\"> </span>(55)<span class=\"_ _3e7\"> </span>Write-down 2022<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _2bd\"> </span><span class=\"ff4 fse\">Europe<span class=\"_ _b1\"> </span>Americas<span class=\"_ _1a5\"> </span>Africa &amp; Asia<span class=\"_ _3e7\"> </span></span>Global Plants &amp; Operational Excellence<span class=\"_ _34\"> </span>Clean Ammonia<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2c3\"> </span>(11)<span class=\"_ _2c\"> </span>(48)<span class=\"_ _28d\"> </span>(7)<span class=\"_ _28d\"> </span>(4)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _e8\"> </span>(5)<span class=\"_ _2c5\"> </span>35<span class=\"_ _5e\"> </span>(42)<span class=\"_ _3e7\"> </span>New write-downs recognized during the year<span class=\"_ _1b9\"> </span>(59)<span class=\"_ _53\"> </span>(124)<span class=\"_ _2c\"> </span>(39)<span class=\"_ _2c\"> </span>(81)<span class=\"_ _2c\"> </span>(25)<span class=\"_ _2c\"> </span>(36)<span class=\"_ _50\"> </span>109<span class=\"_ _2c1\"> </span>(255)<span class=\"_ _3e7\"> </span>Write-downs reversed due to product sold<span class=\"_ _2c6\"> </span>25<span class=\"_ _2c2\"> </span>85<span class=\"_ _6d\"> </span>4<span class=\"_ _2f\"> </span>51<span class=\"_ _2f\"> </span>22<span class=\"_ _2c2\"> </span>21<span class=\"_ _50\"> </span>(113)<span class=\"_ _5e\"> </span>94<span class=\"_ _3e7\"> </span>Write-downs reversed, other<span class=\"_ _ad\"> </span>8<span class=\"_ _2f\"> </span>29<span class=\"_ _2c2\"> </span>23<span class=\"_ _6d\"> </span>1<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>3<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c2\"> </span>63<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _f5\"> </span>\u2013<span class=\"_ _e8\"> </span>(2)<span class=\"_ _e8\"> </span>1<span class=\"_ _6d\"> </span>1<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _2c4\"> </span>(37)<span class=\"_ _2c\"> </span>(61)<span class=\"_ _2c\"> </span>(19)<span class=\"_ _2c\"> </span>(33)<span class=\"_ _28d\"> </span>(4)<span class=\"_ _2c\"> </span>(18)<span class=\"_ _5e\"> </span>30<span class=\"_ _2c1\"> </span>(140)<span class=\"_ _3e7\"> </span>Inventories pledged as security were USD 1 million in 2023 (2022: no pledges). See <span class=\"fc2\">note 5.8</span> Secured Debt and Guarantees for more information",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "3.1 <span class=\"_ _108\"> </span>Inventories<span class=\"_ _3e7\"> </span>Overview<span class=\"_ _3e7\"> </span>Inventories comprise finished goods, work in progress, raw materials and spare parts. Finished goods refer to own produced products and goods purchased for resale. Work in progress is partly processed, unfinished products. Raw materials include own produced raw materials, mainly ammonia and nitric acids, as well as raw materials purchased from external parties such as phosphate potassium and other input factors used in the production. Spare parts include packing, operating and maintenance supplies.<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Inventories are stated at the lower of cost, using weighted average, and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and other selling costs. As some of Yara\u2019s products are traded in markets where there are limited observable market references available, estimates and assumptions by management are needed to determine net realizable value.<span class=\"_ _3e7\"> </span>All amounts presented are net of write-downs. A write-down is recognized for the amount by which the carrying amount exceeds its net realizable value.<span class=\"_ _3e7\"> </span>The cost of inventories comprises all costs of purchase, cost of conversion and other costs incurred in bringing the inventories to their present location and condition. This includes direct materials, direct labor, and an appropriate portion of production overhead, or the purchase price of the inven-<span class=\"_ _3e7\"> </span>tory. Yara is using the standard costing method for cost measurement which considers normal levels of materials and supplies, labor, efficiency and capacity utilization. If standard cost deviates significantly from the actual cost, adjustments are done to reflect the correct cost of production for the applicable period.<span class=\"_ _3e7\"> </span>Spare parts held as inventories are spare parts which do not meet the criteria for being classified as property, plant and equipment.<span class=\"_ _3e7\"> </span>Yara has internal sales between the different segments. These sales create internal margins which are eliminated and presented mainly as \u201cOther and eliminations\u201d<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fc\">3.2 <span class=\"_ _21\"> </span>Trade receivables<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs8de\">USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8df\">Trade receivables </div><div class=\"t m0 h23 ff3 fs13 fc8 sc0 ls1 ws0 gs8e0\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8e1\">1,742<span class=\"_ _4d\"> </span>2,407<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8e2\">Allowance for expected credit loss<span class=\"_ _7a\"> </span>(107)<span class=\"_ _53\"> </span>(102)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8e3\">Total<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs8e4\">6.3<span class=\"_ _4d\"> </span><span class=\"fc8\">1,634<span class=\"_ _4d\"> </span>2,305<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gs8e5\">1)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gs8e6\"> <span class=\"_ _0\"></span>Of the total balance of USD 1,742 million about USD 827 million (2022: USD 1,125 million) refers to credit insured receivables.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs8e7\">Movement in allowance for expected credit loss<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs8e8\">USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8e9\">Balance at 1 January<span class=\"_ _16a\"> </span>(102)<span class=\"_ _2c\"> </span>(92)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8ea\">Lifetime expected credit losses recognized for existing business<span class=\"_ _2c2\"> </span>(32)<span class=\"_ _2c\"> </span>(28)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8eb\">Change in lifetime expected credit losses due to business </div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8ec\">classified as held for sale<span class=\"_ _120\"> </span>3<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8ed\">Amounts written off as uncollectible<span class=\"_ _97\"> </span>8<span class=\"_ _1de\"> </span>3<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8ee\">Lifetime expected credit losses reversed<span class=\"_ _140\"> </span>18<span class=\"_ _2c2\"> </span>14<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8ef\">Foreign currency translation<span class=\"_ _202\"> </span>(2)<span class=\"_ _1e2\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8f0\">Balance at 31 December<span class=\"_ _1da\"> </span>(107)<span class=\"_ _53\"> </span>(102)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs8f2\">Ageing analysis of trade receivables at 31 December<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs8f3\">Gross trade receivables<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8f4\">Past due gross trade receivables<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs8f5\">USD millions<span class=\"_ _2c7\"> </span><span class=\"ff4 fse\">Total<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8f6\">Not past due gross </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8f7\">trade receivables<span class=\"_ _2c8\"> </span>&lt; 30 days<span class=\"_ _f\"> </span>30 - 90 days<span class=\"_ _94\"> </span>91 - 180 days<span class=\"_ _2c9\"> </span>&gt; 180 days<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8f8\">2023<span class=\"_ _18e\"> </span>1,742<span class=\"_ _1de\"> </span>1,390<span class=\"_ _b5\"> </span>139<span class=\"_ _10\"> </span>40<span class=\"_ _c8\"> </span>27<span class=\"_ _b5\"> </span>145<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8f9\">2022<span class=\"_ _18e\"> </span>2,407<span class=\"_ _c0\"> </span>2,029<span class=\"_ _c2\"> </span>169<span class=\"_ _10\"> </span>69<span class=\"_ _10\"> </span>25<span class=\"_ _c2\"> </span>115<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs8fa\">Impairment of trade receivables<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8fb\">Impairment on past due receivables<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs8fc\">USD millions<span class=\"_ _2c7\"> </span><span class=\"ff4 fse\">Total<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8fd\">Impairment on not </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs8fe\">past due receivables<span class=\"_ _2c8\"> </span>&lt; 30 days<span class=\"_ _f\"> </span>30 - 90 days<span class=\"_ _94\"> </span>91 - 180 days<span class=\"_ _2c9\"> </span>&gt; 180 days<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs8ff\">2023<span class=\"_ _2ca\"> </span>(107)<span class=\"_ _c8\"> </span>(3)<span class=\"_ _be\"> </span>(1)<span class=\"_ _c8\"> </span>(3)<span class=\"_ _be\"> </span>(1)<span class=\"_ _2cb\"> </span>(99)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs900\">2022<span class=\"_ _2ca\"> </span>(102)<span class=\"_ _c8\"> </span>(5)<span class=\"_ _be\"> </span>(4)<span class=\"_ _c8\"> </span>(5)<span class=\"_ _be\"> </span>(3)<span class=\"_ _2cb\"> </span>(86)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs901\">Net trade receivables<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs902\">Past due but not impaired<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs903\">USD millions<span class=\"_ _2c7\"> </span><span class=\"ff4 fse\">Total<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs904\">Neither past due </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs905\">nor impaired<span class=\"_ _2c8\"> </span>&lt; 30 days<span class=\"_ _f\"> </span>30 - 90 days<span class=\"_ _94\"> </span>91 - 180 days<span class=\"_ _2c9\"> </span>&gt; 180 days<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs906\">2023<span class=\"_ _18e\"> </span>1,634<span class=\"_ _1de\"> </span>1,387<span class=\"_ _b5\"> </span>138<span class=\"_ _10\"> </span>37<span class=\"_ _c8\"> </span>26<span class=\"_ _10\"> </span>46<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs907\">2022<span class=\"_ _18e\"> </span>2,305<span class=\"_ _c0\"> </span>2,023<span class=\"_ _c2\"> </span>165<span class=\"_ _10\"> </span>64<span class=\"_ _10\"> </span>22<span class=\"_ _c8\"> </span>30<span class=\"_ _3e7\"> </span></div>3.3 <span class=\"_ _2\"> </span>Prepaid expenses and other current assets<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Financial assets:<span class=\"_ _3e7\"> </span>Foreign exchange contracts<span class=\"_ _26b\"> </span>6<span class=\"_ _6d\"> </span>6<span class=\"_ _3e7\"> </span>Receivables and deposits<span class=\"_ _1d2\"> </span>283<span class=\"_ _106\"> </span>264<span class=\"_ _3e7\"> </span>Contracts assets<span class=\"_ _3e7\"> </span>2.1<span class=\"_ _6d\"> </span><span class=\"fc8\">7<span class=\"_ _1de\"> </span>5<span class=\"_ _3e7\"> </span></span>Total financial assets<span class=\"_ _2cc\"> </span>295<span class=\"_ _4e\"> </span>274<span class=\"_ _3e7\"> </span>Non-financial assets:<span class=\"_ _3e7\"> </span>VAT and sales-related taxes<span class=\"_ _2cd\"> </span>231<span class=\"_ _4e\"> </span>288<span class=\"_ _3e7\"> </span>Prepaid income taxes<span class=\"_ _156\"> </span>228<span class=\"_ _2c2\"> </span>92<span class=\"_ _3e7\"> </span>Prepaid expenses<span class=\"_ _2bd\"> </span>163<span class=\"_ _106\"> </span>277<span class=\"_ _3e7\"> </span>Total non-financial assets<span class=\"_ _25e\"> </span>622<span class=\"_ _4e\"> </span>657<span class=\"_ _3e7\"> </span>Total<span class=\"_ _28e\"> </span>917<span class=\"_ _4e\"> </span>932<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "3.2 <span class=\"_ _21\"> </span>Trade receivables<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Trade receivables are initially recognized at the agreed transaction price in the contract with the customer. Subsequently they are measured at amortized costs using the effective interest method. Short-term receivables are normally not discounted.<span class=\"_ _3e7\"> </span>In accordance with the expected loss model, Yara records lifetime expected credit losses on all trade and lease receivables (the simplified approach). The calculation of expected credit loss (ECL) is based on both historical and forward-looking information, and it is done on a geographical level. When calculating ECL for trade receivables not yet due and trade receivables less than 90 days overdue, the last five years historical loss percentage is used as base amount for allowance. Forward-looking information is taken into account by assessing available information on local unit level which could indicate an expected future loss that is higher or lower than the experience, including regional macroeconomic information. Calculation of ECL for trade receivables more than 90 days overdue is based on a separate, individual assessment of each receivable.<span class=\"_ _3e7\"> </span>A receivable is considered to be in default when it is overdue and enforcement activities have started. If there is a reasonable expectation that enforcement activities will not lead to recovery, the receivable is credit impaired. The receivable is written off when enforcement activities lead to objective evidence of the receivable being irrecoverable.<span class=\"_ _3e7\"> </span>3.3 <span class=\"_ _2\"> </span>Prepaid expenses and other current assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Other short-term receivables, loans and deposits are initially recognized at fair value. Subsequently they are measured at amortized cost using the effective interest method. Short-term items are normally not discounted.<span class=\"_ _3e7\"> </span>On other receivables, loans and deposits, Yara records 12-months expected credit losses if there has not been any significant increase in credit risk since initial recognition (the general approach). See <span class=\"fc2\">note 4.6</span> Other non-current assets for more information<span class=\"_ _3e7\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "In accordance with the expected loss model, Yara records lifetime expected credit losses on all trade and lease receivables (the simplified approach). The calculation of expected credit loss (ECL) is based on both historical and forward-looking information, and it is done on a geographical level. When calculating ECL for trade receivables not yet due and trade receivables less than 90 days overdue, the last five years historical loss percentage is used as base amount for allowance. Forward-looking information is taken into account by assessing available information on local unit level which could indicate an expected future loss that is higher or lower than the experience, including regional macroeconomic information. Calculation of ECL for trade receivables more than 90 days overdue is based on a separate, individual assessment of each receivable.<span class=\"_ _3e7\"> </span>A receivable is considered to be in default when it is overdue and enforcement activities have started. If there is a reasonable expectation that enforcement activities will not lead to recovery, the receivable is credit impaired. The receivable is written off when enforcement activities lead to objective evidence of the receivable being irrecoverable.<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Trade receivables 1)<span class=\"_ _3e7\"> </span>1,742<span class=\"_ _4d\"> </span>2,407<span class=\"_ _3e7\"> </span>Allowance for expected credit loss<span class=\"_ _7a\"> </span>(107)<span class=\"_ _53\"> </span>(102)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _4d\"> </span><span class=\"fc8\">1,634<span class=\"_ _4d\"> </span>2,305<span class=\"_ _3e7\"> </span></span>1) <span class=\"_ _0\"></span>Of the total balance of USD 1,742 million about USD 827 million (2022: USD 1,125 million) refers to credit insured receivables.<span class=\"_ _3e7\"> </span>Movement in allowance for expected credit loss<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Balance at 1 January<span class=\"_ _16a\"> </span>(102)<span class=\"_ _2c\"> </span>(92)<span class=\"_ _3e7\"> </span>Lifetime expected credit losses recognized for existing business<span class=\"_ _2c2\"> </span>(32)<span class=\"_ _2c\"> </span>(28)<span class=\"_ _3e7\"> </span>Change in lifetime expected credit losses due to business classified as held for sale<span class=\"_ _120\"> </span>3<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _3e7\"> </span>Amounts written off as uncollectible<span class=\"_ _97\"> </span>8<span class=\"_ _1de\"> </span>3<span class=\"_ _3e7\"> </span>Lifetime expected credit losses reversed<span class=\"_ _140\"> </span>18<span class=\"_ _2c2\"> </span>14<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _202\"> </span>(2)<span class=\"_ _1e2\"> </span>\u2013<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _1da\"> </span>(107)<span class=\"_ _53\"> </span>(102",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fc\">3.3 <span class=\"_ _2\"> </span>Prepaid expenses and other current assets<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs90a\">USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs90b\">Financial assets:<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs90c\">Foreign exchange contracts<span class=\"_ _26b\"> </span>6<span class=\"_ _6d\"> </span>6<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs90d\">Receivables and deposits<span class=\"_ _1d2\"> </span>283<span class=\"_ _106\"> </span>264<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs90e\">Contracts assets<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gs90f\">2.1<span class=\"_ _6d\"> </span><span class=\"fc8\">7<span class=\"_ _1de\"> </span>5<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs910\">Total financial assets<span class=\"_ _2cc\"> </span>295<span class=\"_ _4e\"> </span>274<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs911\">Non-financial assets:<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs912\">VAT and sales-related taxes<span class=\"_ _2cd\"> </span>231<span class=\"_ _4e\"> </span>288<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs913\">Prepaid income taxes<span class=\"_ _156\"> </span>228<span class=\"_ _2c2\"> </span>92<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs914\">Prepaid expenses<span class=\"_ _2bd\"> </span>163<span class=\"_ _106\"> </span>277<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs915\">Total non-financial assets<span class=\"_ _25e\"> </span>622<span class=\"_ _4e\"> </span>657<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs916\">Total<span class=\"_ _28e\"> </span>917<span class=\"_ _4e\"> </span>932<span class=\"_ _3e7\"> </span></div>4.6 <span class=\"_ _1d\"></span>Other non-current assets<span class=\"_ _3e7\"> </span><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsa32\">USD millions<span class=\"_ _12f\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _2cf\"> </span>2023<span class=\"_ _b1\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsa33\">Financial assets<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa34\">Equity instruments<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsa35\">6.3<span class=\"_ _10b\"> </span><span class=\"fc8\">88<span class=\"_ _10b\"> </span>54<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa36\">Interest rate swaps designated as hedging instrument<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsa37\">6.3<span class=\"_ _10b\"> </span><span class=\"fc8\">15<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa38\">Embedded derivatives in commodity contracts<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsa39\">6.3<span class=\"_ _ba\"> </span><span class=\"fc8\">\u2013<span class=\"_ _c4\"> </span>7<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa3a\">Cross currency and interest rate swaps<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsa3b\">6.3<span class=\"_ _c4\"> </span><span class=\"fc8\">3<span class=\"_ _10b\"> </span>11<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa3c\">Receivables and deposits<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsa3d\">6.3<span class=\"_ _10b\"> </span><span class=\"fc8\">30<span class=\"_ _10b\"> </span>22<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa3e\">Expected credit loss on long-term loans and receivables<span class=\"_ _19a\"> </span>6.3<span class=\"_ _bc\"> </span>(1)<span class=\"_ _b7\"> </span>(1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa3f\">Total financial assets<span class=\"_ _2eb\"> </span>134<span class=\"_ _10b\"> </span>93<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsa40\">Non-financial assets<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa41\">Surplus on funded defined benefit plans<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsa42\">5.4<span class=\"_ _1b\"> </span><span class=\"fc8\">221<span class=\"_ _1b\"> </span>215<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa43\">Prepayment for property, plant and equipment<span class=\"_ _2d5\"> </span>48<span class=\"_ _cb\"> </span>33<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa44\">Other non-financial assets<span class=\"_ _242\"> </span>22<span class=\"_ _10b\"> </span>19<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa45\">Tax and VAT receivables<span class=\"_ _156\"> </span>168<span class=\"_ _24f\"> </span>168<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa46\">Total non-financial assets<span class=\"_ _168\"> </span>460<span class=\"_ _1b\"> </span>434<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa47\">Total<span class=\"_ _1ad\"> </span>594<span class=\"_ _1b\"> </span>526<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsa48\">Long-term VAT receivables in Brazil<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa49\">At year-end 2023, Yara has recognized USD 81 million of tax credits related to value added taxes </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa4a\">in Brazil (2022: USD 99 million). This is included in the line \u201cTax and VAT receivables\u201d in the table </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa4b\">above. The Brazilian tax system is highly complex. There are a number of taxes by Federal, State </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa4c\">and Municipal authorities and the legislation is subject to constant changes. The indirect taxes, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa4d\">such as value added taxes, are levied at Federal (PIS/COFINS) and State (ICMS) level. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa4e\">Yara accumulates credits over the acquisition of inputs and other costs (mainly bags, services and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa4f\">freights). These accumulated credits can be used to offset other federal taxes in many circum-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa50\">stances and projections indicate these will be consumed in the operation and/or refunded by the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa51\">tax authorities in the following years, without any need of accounting adjustments. The current </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa52\">legislation results in accumulation of ICMS tax credits in a number of States. Yara maintains a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa53\">provision for expected discounts/losses where these credits are not expected to be realized in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa54\">full through normal operations. The provision is USD 5 million at year-end 2023 (2022: USD 4 </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa55\">million)<span class=\"_ _3e7\"> </span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "3.3 <span class=\"_ _2\"> </span>Prepaid expenses and other current assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Other short-term receivables, loans and deposits are initially recognized at fair value. Subsequently they are measured at amortized cost using the effective interest method. Short-term items are normally not discounted.<span class=\"_ _3e7\"> </span>On other receivables, loans and deposits, Yara records 12-months expected credit losses if there has not been any significant increase in credit risk since initial recognition (the general approach). See <span class=\"fc2\">note 4.6</span> Other non-current assets for more information<span class=\"_ _3e7\"> </span>4.6 <span class=\"_ _1d\"></span>Other non-current assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Other long-term receivables, loans and deposits are initially recognized at fair value. Subsequently they are measured at amortized cost using the effective interest method.<span class=\"_ _3e7\"> </span>On other receivables, loans and deposits, Yara records 12-months expected credit losses if there has not been any significant increase in credit risk since initial recognition (the general approach). If there has been a significant increase in credit risk, lifetime expected credit losses is recorded. The 12-months expected credit losses reflect losses from default events that are possible within the next 12 months. They are calculated as the probability of default based on the credit rating of different counterparts multiplied with the loss given default based on listed corporate bonds that are considered relevant. If a significant increase in credit risk since initial recognition is identified, a lifetime expected credit loss for the specific receivable, loan or deposit will be recognized based on an individual assessment. The credit risk has normally increased significantly when a receivable is defaulted.<span class=\"_ _3e7\"> </span>A receivable is considered to be in default when it is overdue and enforcement activities have started. If there is a reasonable expectation that enforcement activities will not lead to recovery, the receivable is credit impaired. The receivable is written off when enforcement activities lead to objective evidence of the receivable being irrecoverable.<span class=\"_ _3e7\"> </span>Yara\u2019s expected credit losses on other receivables, loans and deposits are limited. As a result, disclosures are reduced due to materiality",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "3.3 <span class=\"_ _2\"> </span>Prepaid expenses and other current assets<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Financial assets:<span class=\"_ _3e7\"> </span>Foreign exchange contracts<span class=\"_ _26b\"> </span>6<span class=\"_ _6d\"> </span>6<span class=\"_ _3e7\"> </span>Receivables and deposits<span class=\"_ _1d2\"> </span>283<span class=\"_ _106\"> </span>264<span class=\"_ _3e7\"> </span>Contracts assets<span class=\"_ _3e7\"> </span>2.1<span class=\"_ _6d\"> </span><span class=\"fc8\">7<span class=\"_ _1de\"> </span>5<span class=\"_ _3e7\"> </span></span>Total financial assets<span class=\"_ _2cc\"> </span>295<span class=\"_ _4e\"> </span>274<span class=\"_ _3e7\"> </span>Non-financial assets:<span class=\"_ _3e7\"> </span>VAT and sales-related taxes<span class=\"_ _2cd\"> </span>231<span class=\"_ _4e\"> </span>288<span class=\"_ _3e7\"> </span>Prepaid income taxes<span class=\"_ _156\"> </span>228<span class=\"_ _2c2\"> </span>92<span class=\"_ _3e7\"> </span>Prepaid expenses<span class=\"_ _2bd\"> </span>163<span class=\"_ _106\"> </span>277<span class=\"_ _3e7\"> </span>Total non-financial assets<span class=\"_ _25e\"> </span>622<span class=\"_ _4e\"> </span>657<span class=\"_ _3e7\"> </span>Total<span class=\"_ _28e\"> </span>917<span class=\"_ _4e\"> </span>932<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "3.3 <span class=\"_ _2\"> </span>Prepaid expenses and other current assets<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Financial assets:<span class=\"_ _3e7\"> </span>Foreign exchange contracts<span class=\"_ _26b\"> </span>6<span class=\"_ _6d\"> </span>6<span class=\"_ _3e7\"> </span>Receivables and deposits<span class=\"_ _1d2\"> </span>283<span class=\"_ _106\"> </span>264<span class=\"_ _3e7\"> </span>Contracts assets<span class=\"_ _3e7\"> </span>2.1<span class=\"_ _6d\"> </span><span class=\"fc8\">7<span class=\"_ _1de\"> </span>5<span class=\"_ _3e7\"> </span></span>Total financial assets<span class=\"_ _2cc\"> </span>295<span class=\"_ _4e\"> </span>274<span class=\"_ _3e7\"> </span>Non-financial assets:<span class=\"_ _3e7\"> </span>VAT and sales-related taxes<span class=\"_ _2cd\"> </span>231<span class=\"_ _4e\"> </span>288<span class=\"_ _3e7\"> </span>Prepaid income taxes<span class=\"_ _156\"> </span>228<span class=\"_ _2c2\"> </span>92<span class=\"_ _3e7\"> </span>Prepaid expenses<span class=\"_ _2bd\"> </span>163<span class=\"_ _106\"> </span>277<span class=\"_ _3e7\"> </span>Total non-financial assets<span class=\"_ _25e\"> </span>622<span class=\"_ _4e\"> </span>657<span class=\"_ _3e7\"> </span>Total<span class=\"_ _28e\"> </span>917<span class=\"_ _4e\"> </span>932<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fe\">3.4 <span class=\"_ _102\"></span>Cash and cash equivalents<span class=\"_ _3e7\"> </span></div>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Cash and cash equivalents<span class=\"_ _13a\"> </span><span class=\"fc2\">6.3<span class=\"_ _4e\"> </span></span>539<span class=\"_ _4d\"> </span>1,010<span class=\"_ _3e7\"> </span>Expected credit loss provision on bank deposits is USD 1 million (2022: USD 1 million).<span class=\"_ _3e7\"> </span>External bank deposits that are not available for use by the group as at 31 December 2023 have a carrying value of USD 92 million (2022: USD 102 million), mainly related to cash held by joint operations. The average interest rate for liquid assets is approximately 4.1 percent as of 31 December 2023 (2022: 3.2 percent).<span class=\"_ _3e7\"> </span>Yara minimizes its counterparty exposure by keeping its cash deposits in various Nordic and inter-<span class=\"_ _3e7\"> </span>national banks with established limits for exposure towards each institution",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "3.4 <span class=\"_ _102\"></span>Cash and cash equivalents<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Cash and cash equivalents include bank deposits and monetary items which are due in less than three months. They are initially recognized at fair value and subsequently measured at amortized cost using the effective interest method. However, they are normally not discounted as they are short-term items. On deposits, Yara records a 12-month expected credit loss if there has not been any significant increase in credit risk since initial recognition (the general approach)<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "3.4 <span class=\"_ _102\"></span>Cash and cash equivalents<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Cash and cash equivalents include bank deposits and monetary items which are due in less than three months. They are initially recognized at fair value and subsequently measured at amortized cost using the effective interest method. However, they are normally not discounted as they are short-term items. On deposits, Yara records a 12-month expected credit loss if there has not been any significant increase in credit risk since initial recognition (the general approach)<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "3.4 <span class=\"_ _102\"></span>Cash and cash equivalents<span class=\"_ _3e7\"> </span>Expected credit loss provision on bank deposits is USD 1 million (2022: USD 1 million).<span class=\"_ _3e7\"> </span>External bank deposits that are not available for use by the group as at 31 December 2023 have a carrying value of USD 92 million (2022: USD 102 million), mainly related to cash held by joint operations. The average interest rate for liquid assets is approximately 4.1 percent as of 31 December 2023 (2022: 3.2 percent).<span class=\"_ _3e7\"> </span>Yara minimizes its counterparty exposure by keeping its cash deposits in various Nordic and inter-<span class=\"_ _3e7\"> </span>national banks with established limits for exposure towards each institution",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "<div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs919\">USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs91a\">Cash and cash equivalents<span class=\"_ _13a\"> </span><span class=\"fc2\">6.3<span class=\"_ _4e\"> </span></span>539<span class=\"_ _4d\"> </span>1,010<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs91b\">Expected credit loss provision on bank deposits is USD 1 million (2022: USD 1 million).<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs91c\">External bank deposits that are not available for use by the group as at 31 December 2023 have </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs91d\">a carrying value of USD 92 million (2022: USD 102 million), mainly related to cash held by joint </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs91e\">operations. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs91f\">The average interest rate for liquid assets is approximately 4.1 percent as of 31 December 2023 </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs920\">(2022: 3.2 percent).<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs921\">Yara minimizes its counterparty exposure by keeping its cash deposits in various Nordic and inter-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs922\">national banks with established limits for exposure towards each institution.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs8bd\">4.1 <span class=\"_ _5\"> </span>Property, plant and equipment<span class=\"_ _3e7\"> </span></div> Borrowing costs are added to the cost of assets that take a substantial period of time to get ready for their intended use or sale (\u201cqualifying assets\u201d) if they are directly attributable to the acquisition, construction or production of such assets.<span class=\"_ _3e7\"> </span>Decommissioning obligations and borrowing costs added to the carrying amount of PP&amp;E are depreciated over the useful life of the respective PP&amp;E.<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "4.1 <span class=\"_ _5\"> </span>Property, plant and equipment<span class=\"_ _3e7\"> </span>Overview<span class=\"_ _3e7\"> </span>Property, plant and equipment (PP&amp;E) mainly refers to Yara\u2019s fertilizer production plants across the world, and which hold assets such as land, buildings, machinery, equipment and periodic main-<span class=\"_ _3e7\"> </span>tenance. In addition, they hold investments in self-constructed assets not yet in use and which are categorized as assets under construction. The remaining PP&amp;E refers to assets for distribution of fertilizer products, which mainly consists of buildings, machinery and equipment for bagging and blending of products, as well as terminals and warehouses<span class=\"_ _3e7\"> </span><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs934\">2023<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs935\">USD millions, except percentages and year<span class=\"_ _13e\"> </span><span class=\"ff4 fse\">Land<span class=\"_ _2cf\"> </span>Buildings<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs936\">Machinery and </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs937\">equipment<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs938\">Periodic </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs939\">maintenance<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs93a\">Asset under </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs93b\">construction<span class=\"_ _f\"> </span>Vessels<span class=\"_ _b4\"> </span>Other<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs93c\">Cost<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs93d\">Balance at 1 January<span class=\"_ _2d0\"> </span>254<span class=\"_ _4d\"> </span>2,689<span class=\"_ _4b\"> </span>10,491<span class=\"_ _4e\"> </span>584<span class=\"_ _4e\"> </span>801<span class=\"_ _4e\"> </span>305<span class=\"_ _4e\"> </span>152<span class=\"_ _4b\"> </span>15,277<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs93e\">Addition at cost<span class=\"_ _8f\"> </span>2<span class=\"_ _2c2\"> </span>74<span class=\"_ _4e\"> </span>369<span class=\"_ _4e\"> </span>109<span class=\"_ _4e\"> </span>562<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>5<span class=\"_ _4d\"> </span>1,122<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs93f\">Derecognition<span class=\"_ _2d1\"> </span>\u2013<span class=\"_ _2c5\"> </span>(14)<span class=\"_ _53\"> </span>(152)<span class=\"_ _2c\"> </span>(43)<span class=\"_ _53\"> </span>(239)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b8\"> </span><span class=\"fc15\">-<span class=\"_ _53\"> </span></span>(448)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs940\">Transfers to asset held for sale<span class=\"_ _1a3\"> </span>(2)<span class=\"_ _2c\"> </span>(25)<span class=\"_ _2c\"> </span>(18)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _d9\"> </span>(45)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs941\">Other transfers </div><div class=\"t m0 h23 ff3 fs13 fc8 sc0 ls1 ws0 gs942\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs943\">1<span class=\"_ _2c2\"> </span>85<span class=\"_ _4e\"> </span>240<span class=\"_ _2f\"> </span>33<span class=\"_ _2c1\"> </span>(394)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2f\"> </span>29<span class=\"_ _e8\"> </span>(6)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs944\">Foreign currency translation<span class=\"_ _64\"> </span>16<span class=\"_ _2f\"> </span>94<span class=\"_ _4e\"> </span>230<span class=\"_ _2f\"> </span>23<span class=\"_ _2c2\"> </span>24<span class=\"_ _e8\"> </span>(1)<span class=\"_ _1e2\"> </span>6<span class=\"_ _4e\"> </span>391<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs945\">Balance at 31 December<span class=\"_ _19b\"> </span>271<span class=\"_ _4d\"> </span>2,902<span class=\"_ _19a\"> </span>11,161<span class=\"_ _4e\"> </span>706<span class=\"_ _4e\"> </span>753<span class=\"_ _4e\"> </span>304<span class=\"_ _4e\"> </span>193<span class=\"_ _4b\"> </span>16,290<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs946\">Depreciation and impairment<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs947\">Balance at 1 January<span class=\"_ _2c3\"> </span>(35)<span class=\"_ _72\"> </span>(1,164)<span class=\"_ _72\"> </span>(6,386)<span class=\"_ _65\"> </span>(335)<span class=\"_ _53\"> </span>(255)<span class=\"_ _2c8\"> </span>(87)<span class=\"_ _2c\"> </span>(45)<span class=\"_ _72\"> </span>(8,307)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs948\">Depreciation<span class=\"_ _2d2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(118)<span class=\"_ _53\"> </span>(559)<span class=\"_ _53\"> </span>(114)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(15)<span class=\"_ _2c\"> </span>(11)<span class=\"_ _53\"> </span>(818)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs949\">Impairment loss </div><div class=\"t m0 h23 ff3 fs13 fc8 sc0 ls1 ws0 gs94a\">2)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs94b\">(1)<span class=\"_ _2c\"> </span>(10)<span class=\"_ _53\"> </span>(144)<span class=\"_ _2c\"> </span>(29)<span class=\"_ _2c\"> </span>(21)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(204)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs94c\">Derecognition<span class=\"_ _2d1\"> </span>\u2013<span class=\"_ _2c2\"> </span>12<span class=\"_ _4e\"> </span>140<span class=\"_ _2f\"> </span>42<span class=\"_ _4e\"> </span>240<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>434<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs94d\">Transfers to asset held for sale<span class=\"_ _23d\"> </span>\u2013<span class=\"_ _2f\"> </span>18<span class=\"_ _2f\"> </span>18<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c2\"> </span>36<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs94e\">Other transfers<span class=\"_ _2d3\"> </span>\u2013<span class=\"_ _e8\"> </span>(4)<span class=\"_ _e8\"> </span>3<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1b2\"> </span>(1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs94f\">Foreign currency translation<span class=\"_ _f5\"> </span>\u2013<span class=\"_ _2c5\"> </span>(36)<span class=\"_ _53\"> </span>(150)<span class=\"_ _2c\"> </span>(12)<span class=\"_ _1e2\"> </span>3<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1b2\"> </span>(2)<span class=\"_ _53\"> </span>(197)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs950\">Balance at 31 December<span class=\"_ _2c4\"> </span>(36)<span class=\"_ _72\"> </span>(1,302)<span class=\"_ _72\"> </span>(7,078)<span class=\"_ _65\"> </span>(448)<span class=\"_ _2c8\"> </span>(34)<span class=\"_ _53\"> </span>(102)<span class=\"_ _2c\"> </span>(58)<span class=\"_ _72\"> </span>(9,058)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs951\">Carrying value<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs952\">Balance at 1 January<span class=\"_ _2d0\"> </span>219<span class=\"_ _4d\"> </span>1,525<span class=\"_ _4d\"> </span>4,106<span class=\"_ _4e\"> </span>249<span class=\"_ _4e\"> </span>546<span class=\"_ _4e\"> </span>219<span class=\"_ _4e\"> </span>107<span class=\"_ _4d\"> </span>6,970<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs953\">Balance at 31 December<span class=\"_ _19b\"> </span>235<span class=\"_ _4d\"> </span>1,598<span class=\"_ _4d\"> </span>4,082<span class=\"_ _4e\"> </span>258<span class=\"_ _4e\"> </span>719<span class=\"_ _4e\"> </span>203<span class=\"_ _4e\"> </span>137<span class=\"_ _4d\"> </span>7,232<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs954\">Useful life in years<span class=\"_ _114\"> </span>Indefinite<span class=\"_ _f\"> </span>10\u201360<span class=\"_ _53\"> </span>2\u201340<span class=\"_ _2c\"> </span>2\u20135<span class=\"_ _133\"> </span>20<span class=\"_ _53\"> </span>5\u201325<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs955\">Depreciation rate<span class=\"_ _2d4\"> </span>2\u20136%<span class=\"_ _23\"> </span>3\u201350%<span class=\"_ _9d\"> </span>15\u201350%<span class=\"_ _294\"> </span>5%<span class=\"_ _23\"> </span>5\u201320%<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gs956\">1)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gs957\"> <span class=\"_ _0\"></span>Includes mainly transfers from assets under construction to other categories of PP&amp;E due to completion of construction projects.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gs958\">2)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 wsa gs959\"> See <span class=\"_ _1c\"></span><span class=\"fc2 ws0\">note 4.7<span class=\"fc8\"> Impairment of non-current assets<span class=\"_ _3e7\"> </span></span></span><span class=\"fc2 ws0\"><span class=\"fc8\">.<span class=\"_ _3e7\"> </span></span></span></div>Main changes in 2023<span class=\"_ _3e7\"> </span>The largest additions to PP&amp;E include projects related to nitric acid production in Sluiskil, sulfuric acid production in the Siilinj\u00e4rvi plant and turnaround activities in Babrala, Pilbara, Rio Grande, Freeport and Tertre.<span class=\"_ _3e7\"> </span>The largest transfer from assets under construction to other categories of PP&amp;E refer to construc-<span class=\"_ _3e7\"> </span>tion projects related to modernization of plants in Brazil.<span class=\"_ _3e7\"> </span>Assets used as security<span class=\"_ _3e7\"> </span>See <span class=\"fc2\">note 5.8</span> Secured Debt and Guarantees for more information.<span class=\"_ _3e7\"> </span>Government grants<span class=\"_ _3e7\"> </span>Government grants related to assets have been recognized as deduction to the carrying value by reducing \u201cAddition at cost\u201d with USD 1 million in 2023 (2022: USD 8 million). See <span class=\"fc2\">note 4.9</span> Government grants for more information.<span class=\"_ _3e7\"> </span>Borrowing costs<span class=\"_ _3e7\"> </span>The amount of borrowing cost capitalized amounted to USD 4 million in 2023 (2022: USD 2 million). The average rate for the borrowing cost capitalized was 4.8 percent in 2023 (2022: 3.4 percent).<span class=\"_ _3e7\"> </span>Contractual commitments<span class=\"_ _3e7\"> </span>Contractual commitments related to PP&amp;E are provided in <span class=\"fc2\">note 4.8</span> Committed future invest-<span class=\"_ _3e7\"> </span>ments.<span class=\"_ _3e7\"> </span>Assessment of useful life<span class=\"_ _3e7\"> </span>The Inflation Reduction Act (IRA) in the US, which was approved in 2022, is expected to create a decarbonization momentum and to make the US a highly attractive location for clean ammonia investments. The cost of producing blue ammonia in the US after the introduction of IRA will be significantly lower than in Europe, especially if Europe does not introduce additional incentives for its own industry. Given expected increased demand for blue ammonia in new segments like shipping, power generation and as energy carrier, combined with low visibility of future incentive schemes in Europe, it is too early to predict how potential new ammonia supply from the US may impact production assets in Europe. However, Yara will closely monitor the supply/demand balance and government incentives in Europe going forward. Yara\u2019s ammonia plants in Europe are mainly integrated with production of fertilizer and industrial products. Depending on the market fundamentals for ammonia in the future, it cannot be ruled out that a more liquid ammonia market with competitive supply from the US to Europe could lead to reduced useful life and/or impairments of production assets in Europe, in particular ammonia production assets. Importing ammonia to integrated production sites in Europe is technically possible and is already used as an optimization tool for some sites. However, the technical and business feasibility of increasing ammonia imports in the future will vary from site to site. As of 31 December 2023, the carrying amount of Yara\u2019s ammonia production assets in Europe amounts to USD 538 million. Of this, USD 164 million refer to assets with an estimated remaining useful life of more than 10 years. Yara has currently not adjusted the useful life of its production assets in Europe. Yara has neither identified assets that may have reduced or no-value (stranded assets) as a result of climate related matters including changes in technology, regulations, markets or societal habits. However, as the Group continues to refine its understanding of climate-related risk exposure across various sce-<span class=\"_ _3e7\"> </span>narios, it may uncover conditions that are currently unknown. Yara may also make future, climate related, strategic decisions that potentially trigger assets to become stranded<span class=\"_ _3e7\"> </span>. 2022<span class=\"_ _3e7\"> </span>USD millions, except percentages and year<span class=\"_ _13e\"> </span><span class=\"ff4 fse\">Land<span class=\"_ _2cf\"> </span>Buildings<span class=\"_ _3e7\"> </span></span>Machinery and equipment<span class=\"_ _3e7\"> </span>Periodic maintenance<span class=\"_ _3e7\"> </span>Asset under construction<span class=\"_ _f\"> </span>Vessels<span class=\"_ _b4\"> </span>Other<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Cost<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2d0\"> </span>256<span class=\"_ _4d\"> </span>2,682<span class=\"_ _4b\"> </span>10,590<span class=\"_ _4e\"> </span>551<span class=\"_ _4e\"> </span>831<span class=\"_ _4e\"> </span>284<span class=\"_ _2c2\"> </span>89<span class=\"_ _4b\"> </span>15,284<span class=\"_ _3e7\"> </span>Addition at cost 1)<span class=\"_ _3e7\"> </span>5<span class=\"_ _2c2\"> </span>30<span class=\"_ _4e\"> </span>456<span class=\"_ _4e\"> </span>103<span class=\"_ _4e\"> </span>391<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>10<span class=\"_ _4e\"> </span>995<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _2d1\"> </span>\u2013<span class=\"_ _2c5\"> </span>(17)<span class=\"_ _53\"> </span>(130)<span class=\"_ _2c\"> </span>(67)<span class=\"_ _2c\"> </span>(25)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(239)<span class=\"_ _3e7\"> </span>Transfers to asset held for sale<span class=\"_ _1a3\"> </span>(1)<span class=\"_ _2c\"> </span>(15)<span class=\"_ _2c\"> </span>(17)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _d9\"> </span>(34)<span class=\"_ _3e7\"> </span>Other transfers 2)<span class=\"_ _3e7\"> </span>\u2013<span class=\"_ _2c2\"> </span>97<span class=\"_ _4e\"> </span>169<span class=\"_ _2f\"> </span>23<span class=\"_ _2c1\"> </span>(369)<span class=\"_ _5e\"> </span>23<span class=\"_ _2f\"> </span>57<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _67\"> </span>(5)<span class=\"_ _2c\"> </span>(88)<span class=\"_ _53\"> </span>(578)<span class=\"_ _2c8\"> </span>(26)<span class=\"_ _2c\"> </span>(27)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _28d\"> </span>(4)<span class=\"_ _53\"> </span>(731)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _19b\"> </span>254<span class=\"_ _4d\"> </span>2,689<span class=\"_ _19a\"> </span>10,491<span class=\"_ _4e\"> </span>584<span class=\"_ _4e\"> </span>801<span class=\"_ _4e\"> </span>305<span class=\"_ _4e\"> </span>152<span class=\"_ _4b\"> </span>15,277<span class=\"_ _3e7\"> </span>Depreciation and impairment<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2c3\"> </span>(21)<span class=\"_ _72\"> </span>(1,130)<span class=\"_ _72\"> </span>(6,323)<span class=\"_ _65\"> </span>(308)<span class=\"_ _53\"> </span>(256)<span class=\"_ _2c8\"> </span>(72)<span class=\"_ _2c\"> </span>(47)<span class=\"_ _72\"> </span>(8,151)<span class=\"_ _3e7\"> </span>Depreciation<span class=\"_ _28f\"> </span>(16)<span class=\"_ _53\"> </span>(103)<span class=\"_ _53\"> </span>(543)<span class=\"_ _2c\"> </span>(96)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(15)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(777)<span class=\"_ _3e7\"> </span>Impairment loss 3)<span class=\"_ _3e7\"> </span>\u2013<span class=\"_ _2c5\"> </span>(12)<span class=\"_ _2c\"> </span>(19)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c5\"> </span>(35)<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _2d1\"> </span>\u2013<span class=\"_ _2c2\"> </span>12<span class=\"_ _4e\"> </span>116<span class=\"_ _2f\"> </span>67<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>195<span class=\"_ _3e7\"> </span>Transfers to asset held for sale<span class=\"_ _23d\"> </span>\u2013<span class=\"_ _2f\"> </span>21<span class=\"_ _2f\"> </span>15<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c2\"> </span>37<span class=\"_ _3e7\"> </span>Other transfers<span class=\"_ _2d3\"> </span>\u2013<span class=\"_ _e8\"> </span>(2)<span class=\"_ _2c5\"> </span>11<span class=\"_ _2c5\"> </span>(10)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _f5\"> </span>\u2013<span class=\"_ _2f\"> </span>48<span class=\"_ _4e\"> </span>356<span class=\"_ _2c2\"> </span>15<span class=\"_ _6d\"> </span>3<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>2<span class=\"_ _4e\"> </span>425<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _2c4\"> </span>(35)<span class=\"_ _72\"> </span>(1,164)<span class=\"_ _72\"> </span>(6,386)<span class=\"_ _65\"> </span>(335)<span class=\"_ _53\"> </span>(255)<span class=\"_ _2c8\"> </span>(87)<span class=\"_ _2c\"> </span>(45)<span class=\"_ _72\"> </span>(8,307)<span class=\"_ _3e7\"> </span>Carrying value<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2d0\"> </span>235<span class=\"_ _4d\"> </span>1,552<span class=\"_ _4d\"> </span>4,267<span class=\"_ _4e\"> </span>243<span class=\"_ _4e\"> </span>576<span class=\"_ _4e\"> </span>212<span class=\"_ _2c2\"> </span>48<span class=\"_ _4d\"> </span>7,133<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _19b\"> </span>219<span class=\"_ _4d\"> </span>1,525<span class=\"_ _4d\"> </span>4,106<span class=\"_ _4e\"> </span>249<span class=\"_ _4e\"> </span>546<span class=\"_ _4e\"> </span>219<span class=\"_ _4e\"> </span>107<span class=\"_ _4d\"> </span>6,970<span class=\"_ _3e7\"> </span>Useful life in years<span class=\"_ _114\"> </span>Indefinite<span class=\"_ _f\"> </span>10\u201360<span class=\"_ _53\"> </span>2\u201340<span class=\"_ _2c\"> </span>2\u20135<span class=\"_ _133\"> </span>20<span class=\"_ _53\"> </span>5\u201325<span class=\"_ _3e7\"> </span>Depreciation rate<span class=\"_ _2d4\"> </span>2\u20136%<span class=\"_ _23\"> </span>3\u201350%<span class=\"_ _9d\"> </span>15\u201350%<span class=\"_ _294\"> </span>5%<span class=\"_ _23\"> </span>5\u201320%<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>The amount in \u201cBuilding\u201d includes USD 45 million reduction to decommissioning assets, mainly due to increase in discount rate.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Includes mainly transfers from assets under construction to other categories of PP&amp;E due to completion of construction projects.<span class=\"_ _3e7\"> </span>3) See <span class=\"_ _1c\"></span><span class=\"fc2 ws0\">note 4.7<span class=\"fc8\"> Impairment of non-current assets.<span class=\"_ _3e7\"> </span></span></span>Main changes in 2022<span class=\"_ _3e7\"> </span>The largest additions to PP&amp;E include projects related to nitric acid production in Sluiskil, sulfuric acid production in the Siilinj\u00e4rvi plant and turnaround activities in Belle Plaine, Tertre, and plants in Finland and Brazil.<span class=\"_ _3e7\"> </span>The largest transfer from assets under construction to other categories of PP&amp;E refer to construc- tion projects related to modernization of Cubat\u00e3o plant in Brazil and the Yara Birkeland, an electric container ship<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "4.1 <span class=\"_ _5\"> </span>Property, plant and equipment<span class=\"_ _3e7\"> </span>Overview<span class=\"_ _3e7\"> </span>Property, plant and equipment (PP&amp;E) mainly refers to Yara\u2019s fertilizer production plants across the world, and which hold assets such as land, buildings, machinery, equipment and periodic main-<span class=\"_ _3e7\"> </span>tenance. In addition, they hold investments in self-constructed assets not yet in use and which are categorized as assets under construction. The remaining PP&amp;E refers to assets for distribution of fertilizer products, which mainly consists of buildings, machinery and equipment for bagging and blending of products, as well as terminals and warehouses<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>An item of property, plant and equipment is recognized at cost if it is probable that the item will generate future economic benefits for Yara and the cost can be measured reliably. The carrying value of PP&amp;E is comprised of the historical cost less accumulated depreciation and any impair-<span class=\"_ _3e7\"> </span>ment loss. If a legal or constructive obligation exists to decommission PP&amp;E, the carrying value of the assets is increased with the discounted value of such obligations.<span class=\"_ _3e7\"> </span> Borrowing costs are added to the cost of assets that take a substantial period of time to get ready for their intended use or sale (\u201cqualifying assets\u201d) if they are directly attributable to the acquisition, construction or production of such assets.<span class=\"_ _3e7\"> </span>Depreciation of an asset begins when it is available for use. An asset is available for use when the asset is in the location and condition necessary for it to be capable of operating in the manner intended by management. Decommissioning obligations and borrowing costs added to the carrying amount of PP&amp;E are depreciated over the useful life of the respective PP&amp;E.<span class=\"_ _3e7\"> </span>PP&amp;E are depreciated on a straight-line basis over their expected useful life. Individual parts of PP&amp;E with different useful lives are accounted for and depreciated separately. Expected useful lives and residual values are, unless immaterial, re-assessed annually.<span class=\"_ _3e7\"> </span>Gain or loss due to sale or retirement of PP&amp;E is calculated as the difference between sales pro-<span class=\"_ _3e7\"> </span>ceeds and the carrying value and is recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span>An impairment is recognized if an asset\u2019s carrying value is higher than the recoverable amount.<span class=\"_ _3e7\"> </span>PP&amp;E is tested for impairment whenever events or changes in circumstances indicate that such carrying amounts may not be recoverable. See <span class=\"fc2\">note 4.7</span> Impairment of non-current assets<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Expenses related to periodic maintenance of plants (\u201cturnarounds\u201d) and recurring investments to extend the current plant performance for a longer period of time, are recognized as assets and depreciated on a systematic basis until the next periodic maintenance if cycle is more than one year on average. Major replacements and renewals are capitalized and depreciated separately based on their specific useful lives. Replaced assets are derecognized. Most of the remaining repair and maintenance costs are expensed as incurred<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Removal of mine waste materials (\u201cstripping costs\u201d) in the production phase of existing mines are capitalized as a component of existing tangible mine assets when the activity gives improved access to ore. Stripping activity assets are depreciated on a straight-line basis over the useful lives of the underlying mining assets<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Capitalization of investments as self-constructed PP&amp;E start when defined decision gates are met. These investments are then categorized as assets under construction until they are ready for use as intended by management. Once they are ready for use, they are transferred to the applicable classes of PP&amp;E and depreciation starts.<span class=\"_ _3e7\"> </span>A government grant that compensates Yara for the cost of an asset, is deducted from the carrying value of the asset. See <span class=\"fc2\">note 4.9</span> Government grants for more information<span class=\"_ _3e7\"> </span>4.2 <span class=\"_ _102\"></span>Intangible assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Intangible assets with finite useful lives, and that are acquired separately, are carried at cost less accumulated amortization and accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful lives. Both the estimated useful life and amor-<span class=\"_ _3e7\"> </span>tization method are reviewed at the end of each reporting period. The effect of any changes in estimate is accounted for on a prospective basis. Intangible assets with indefinite useful lives, and that are acquired separately, are carried at cost less accumulated impairment losses<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Goodwill is initially measured at cost being the excess of the aggregate of the consideration transferred, the amount recognized for non-controlling interest, and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any) over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognized in profit or loss. After initial recognition, goodwill is measured at cost less any accumulated impairment losses. Useful lives are set as indefinite with no amortization as there is no foreseeable limit to the cash flows generated by goodwill. Instead of amortization, goodwill is tested for impairment. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to cash-generating units (CGUs) or group of CGUs that are expected to benefit from the combination. For more information on impairment, see <span class=\"fc2\">note 4.7</span> Impairment of non-current assets. Intangible assets other than<span class=\"_ _3e7\"> </span> goodwill are tested for impairment whenever events or changes in circumstances indicate that such carrying amounts may not be recoverable. Intangible assets not ready for its intended use are also tested for impairment annually. See <span class=\"fc2\">note 4.7</span> Impairment of non-current assets<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Expenditures on research activities are expensed in the period in which they are incurred. An internally generated intangible asset arising from development is recognized if, an only if, all of the relevant criteria in IAS 38 Intangible assets have been demonstrated.<span class=\"_ _3e7\"> </span>Where no internally-generated intangible asset can be recognized, development expenditures are recognized in profit or loss in the period in which they are incurred. See <span class=\"fc2\">note 4.9</span> Government grants for more information. Software as a Service (SaaS) arrangements are service contracts providing the Group with the right to access the cloud provider\u2019s application software over the contract period. They are normally not subject to recognition of configuration or customization costs as intangible assets because Yara does not control the software being configured. Related configuration or customizations activities is normally expensed. Licensed software hosted on-premises or in third-party data centers, as well as software acquired in a business combination and internally developed software, are recognized as intangible assets if they meet the certain defined criteria.<span class=\"_ _3e7\"> </span>Yara receives free European Emission Allowances (EUAs) under the European Union Emissions Trading Scheme (EU ETS) and free tradable certificate instruments for energy savings (white certificates) under an additional, separate scheme in Italy. For more information, see <span class=\"fc2\">note 4.9</span> Government grants<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>4.3 <span class=\"_ _102\"></span>Associated companies and joint ventures<span class=\"_ _3e7\"> </span>Overview<span class=\"_ _3e7\"> </span>Yara has several minor investments classified as associated companies and joint ventures. These are mainly investments in sales &amp; marketing entities within the Americas and Industrial Solutions operating segments<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Associated companies are investments in companies where the Group has significant influence, but not control. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. Significant influence normally exists when the Group holds directly or indirectly between 20 percent and 50 percent of voting rights<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>A joint arrangement is an arrangement in which two or more parties have joint control. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. A joint arrangement is either a joint operation or a joint venture. The classification depends upon the rights and obligations of the parties to the arrangement. In a joint operation the parties have rights to the assets, and obligations for the liabilities, of the arrangement (see <span class=\"fc2\">note 4.4</span> Joint operations for further details). In a joint venture the parties have rights to the net assets of the arrangement.<span class=\"_ _3e7\"> </span>The share of results, assets and liabilities of associated companies and joint ventures are incorporated into the consolidated financial statements using the equity method of accounting. Investments in equity-accounted investees are tested for impairment if indications of loss in value are identified. Where necessary, accounting policies of equity-accounted investees are changed to ensure consistency with the accounting policies adopted by the Yara Group<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>4.5 <span class=\"_ _102\"></span>Leases<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>IFRS 16 defines a lease as a contract that conveys the right to control the use of an identified asset for a period of time in exchange for consideration. For each contract that meets this defini-<span class=\"_ _3e7\"> </span>tion, IFRS 16 requires lessees to recognize a right-of-use asset and a lease liability in the balance sheet, with certain exemptions for short-term and low value leases. Lease payments are to be reflected as interest expense and a reduction of lease liabilities, while the right-of-use assets are to be depreciated over the shorter of the lease term and the assets\u2019 useful life. The portion of lease payments representing payments of lease liabilities shall be classified as cash flows used in financing activities in the consolidated statement of cash flows. Payments for short-term leases, low value assets and variable amounts not included in the measurement of the lease liability shall be classified within operating activities. Yara also classifies payment of interest within operating activities.<span class=\"_ _3e7\"> </span>Yara has taken advantage of the accounting policy choice in IFRS 16 to not apply the standard to leases of intangible assets. This means that leases of intangible assets are accounted for by applying IAS 38 Intangible assets.<span class=\"_ _3e7\"> </span>Significant lease liabilities for the Group comprise of leases of land, vessels, product storage assets (warehouses, terminals etc.), office buildings and other buildings. Other, less significant leases in Yara comprise of transportation and logistics assets, machinery and equipment, utilities supply, employee cars, IT infrastructure and office equipment. Yara has applied different accounting policies to different assets as follows:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Yara expenses services and other non-lease components embedded in lease contracts for land, vessels, product storage assets, utilities supply, IT infrastructure, office buildings and other buildings. For leases of other assets, Yara capitalizes non-lease components subject to fixed payments as part of the lease.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Yara expenses short-term leases of machinery, office equipment and other equipment in accord-<span class=\"_ _3e7\"> </span>ance with the general short-term exemption in IFRS 16.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Yara expenses low value leases in accordance with the general low value exemption in IFRS 16.<span class=\"_ _3e7\"> </span>Lease terms are determined by including extension and termination options which are reasonably certain to be exercised. Yara strives to consider all relevant facts and circumstances that create an economic incentive for Yara to exercise such options. However, use of significant judgement may be needed.<span class=\"_ _3e7\"> </span>Yara discounts the lease liability by using incremental borrowing rates. However, the interest rate implicit in the lease may be used for selected lease arrangements which are material on Group level and if the rate can be readily determined. The incremental borrowing rates are updated on a quarterly basis and are determined for all relevant currencies and lease terms taking into account the risk-free rate, Yara\u2019s credit risk premium, local unit risk premium above Yara country risk premium and asset risk premium. Updated incremental borrowing rates are applied to new lease arrangements recognized during that quarter, as well as for modifications of existing leases.<span class=\"_ _3e7\"> </span>4.6 <span class=\"_ _1d\"></span>Other non-current assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Other long-term receivables, loans and deposits are initially recognized at fair value. Subsequently they are measured at amortized cost using the effective interest method.<span class=\"_ _3e7\"> </span>On other receivables, loans and deposits, Yara records 12-months expected credit losses if there has not been any significant increase in credit risk since initial recognition (the general approach). If there has been a significant increase in credit risk, lifetime expected credit losses is recorded. The 12-months expected credit losses reflect losses from default events that are possible within the next 12 months. They are calculated as the probability of default based on the credit rating of different counterparts multiplied with the loss given default based on listed corporate bonds that are considered relevant. If a significant increase in credit risk since initial recognition is identified, a lifetime expected credit loss for the specific receivable, loan or deposit will be recognized based on an individual assessment. The credit risk has normally increased significantly when a receivable is defaulted.<span class=\"_ _3e7\"> </span>A receivable is considered to be in default when it is overdue and enforcement activities have started. If there is a reasonable expectation that enforcement activities will not lead to recovery, the receivable is credit impaired. The receivable is written off when enforcement activities lead to objective evidence of the receivable being irrecoverable.<span class=\"_ _3e7\"> </span>Yara\u2019s expected credit losses on other receivables, loans and deposits are limited. As a result, disclosures are reduced due to materiality.<span class=\"_ _3e7\"> </span>4.7 <span class=\"_ _21\"> </span>Impairment of non-current assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Cash-generating units (CGUs) or group of CGUs to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. Any impairment loss is allocated first to reduce the carrying amount of goodwill allocated to the CGU or group of CGUs, and then to the CGUs\u2019 or group of CGUs\u2019 other assets on a pro rata basis of the carrying amounts. An impairment loss recognized for goodwill is not reversed in a subsequent period. On disposal of a subsidiary, the attributable amount of goodwill is included in the determi-<span class=\"_ _3e7\"> </span>nation of the gain or loss on disposal.<span class=\"_ _3e7\"> </span>Non-current assets other than goodwill are tested for impairment whenever events or changes in circumstances indicate that such carrying amounts may not be recoverable. An impairment loss is recognized to the extent that the assets\u2019 carrying value exceeds its recov-<span class=\"_ _3e7\"> </span>erable amount. The recoverable amount is the higher of an asset\u2019s fair value less cost to sell and value-in-use. For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (CGUs). In assessing value-in-use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate.<span class=\"_ _3e7\"> </span>Previously recognized impairment losses, except for impaired goodwill, are reversed if the assump<span class=\"ws0\">-<span class=\"_ _3e7\"> </span></span>tions for impairment are no longer present. Impairment losses are only reversed to the extent that the asset\u2019s carrying value does not exceed the carrying value that would have been determined, net of depreciation, if no impairment had been recognized<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "4.1 <span class=\"_ _5\"> </span>Property, plant and equipment<span class=\"_ _3e7\"> </span>Overview<span class=\"_ _3e7\"> </span>Property, plant and equipment (PP&amp;E) mainly refers to Yara\u2019s fertilizer production plants across the world, and which hold assets such as land, buildings, machinery, equipment and periodic main-<span class=\"_ _3e7\"> </span>tenance. In addition, they hold investments in self-constructed assets not yet in use and which are categorized as assets under construction. The remaining PP&amp;E refers to assets for distribution of fertilizer products, which mainly consists of buildings, machinery and equipment for bagging and blending of products, as well as terminals and warehouses<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>An item of property, plant and equipment is recognized at cost if it is probable that the item will generate future economic benefits for Yara and the cost can be measured reliably. The carrying value of PP&amp;E is comprised of the historical cost less accumulated depreciation and any impair-<span class=\"_ _3e7\"> </span>ment loss. If a legal or constructive obligation exists to decommission PP&amp;E, the carrying value of the assets is increased with the discounted value of such obligations.<span class=\"_ _3e7\"> </span> Borrowing costs are added to the cost of assets that take a substantial period of time to get ready for their intended use or sale (\u201cqualifying assets\u201d) if they are directly attributable to the acquisition, construction or production of such assets.<span class=\"_ _3e7\"> </span>Depreciation of an asset begins when it is available for use. An asset is available for use when the asset is in the location and condition necessary for it to be capable of operating in the manner intended by management. Decommissioning obligations and borrowing costs added to the carrying amount of PP&amp;E are depreciated over the useful life of the respective PP&amp;E.<span class=\"_ _3e7\"> </span>PP&amp;E are depreciated on a straight-line basis over their expected useful life. Individual parts of PP&amp;E with different useful lives are accounted for and depreciated separately. Expected useful lives and residual values are, unless immaterial, re-assessed annually.<span class=\"_ _3e7\"> </span>Gain or loss due to sale or retirement of PP&amp;E is calculated as the difference between sales pro-<span class=\"_ _3e7\"> </span>ceeds and the carrying value and is recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span>An impairment is recognized if an asset\u2019s carrying value is higher than the recoverable amount.<span class=\"_ _3e7\"> </span>PP&amp;E is tested for impairment whenever events or changes in circumstances indicate that such carrying amounts may not be recoverable. See <span class=\"fc2\">note 4.7</span> Impairment of non-current assets<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Expenses related to periodic maintenance of plants (\u201cturnarounds\u201d) and recurring investments to extend the current plant performance for a longer period of time, are recognized as assets and depreciated on a systematic basis until the next periodic maintenance if cycle is more than one year on average. Major replacements and renewals are capitalized and depreciated separately based on their specific useful lives. Replaced assets are derecognized. Most of the remaining repair and maintenance costs are expensed as incurred<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Removal of mine waste materials (\u201cstripping costs\u201d) in the production phase of existing mines are capitalized as a component of existing tangible mine assets when the activity gives improved access to ore. Stripping activity assets are depreciated on a straight-line basis over the useful lives of the underlying mining assets<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Capitalization of investments as self-constructed PP&amp;E start when defined decision gates are met. These investments are then categorized as assets under construction until they are ready for use as intended by management. Once they are ready for use, they are transferred to the applicable classes of PP&amp;E and depreciation starts.<span class=\"_ _3e7\"> </span>A government grant that compensates Yara for the cost of an asset, is deducted from the carrying value of the asset. See <span class=\"fc2\">note 4.9</span> Government grants for more information<span class=\"_ _3e7\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "4.1 <span class=\"_ _5\"> </span>Property, plant and equipment<span class=\"_ _3e7\"> </span><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs92d\">Capitalization of investments as self-constructed PP&amp;E start when defined decision gates are met. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs92e\">These investments are then categorized as assets under construction until they are ready for use </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs92f\">as intended by management. Once they are ready for use, they are transferred to the applicable </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs930\">classes of PP&amp;E and depreciation starts.<span class=\"_ _3e7\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "4.1 <span class=\"_ _5\"> </span>Property, plant and equipment<span class=\"_ _3e7\"> </span>Depreciation of an asset begins when it is available for use. An asset is available for use when the asset is in the location and condition necessary for it to be capable of operating in the manner intended by management. Decommissioning obligations and borrowing costs added to the carrying amount of PP&amp;E are depreciated over the useful life of the respective PP&amp;E.<span class=\"_ _3e7\"> </span>PP&amp;E are depreciated on a straight-line basis over their expected useful life. Individual parts of PP&amp;E with different useful lives are accounted for and depreciated separately. Expected useful lives and residual values are, unless immaterial, re-assessed annually",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "4.1 <span class=\"_ _5\"> </span>Property, plant and equipment<span class=\"_ _3e7\"> </span><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs928\">Removal of mine waste materials (\u201cstripping costs\u201d) in the production phase of existing mines </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs929\">are capitalized as a component of existing tangible mine assets when the activity gives improved </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs92a\">access to ore. Stripping activity assets are depreciated on a straight-line basis over the useful lives </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs92b\">of the underlying mining assets<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span></div>5.6 <span class=\"_ _21\"> </span>Provisions and contingencies<span class=\"_ _3e7\"> </span>Environmental contingencies<span class=\"_ _3e7\"> </span>In addition to environmental provisions recognized based on best estimates of future probable cash outflows, Yara has various contingent environmental liabilities not recognized as their existence depend on future events associated with higher uncertainty. This uncertainty relates to future technology development, changes in environmental regulations and authorities\u2019 approval, as well as other conditions which could lead to future environmental expenditures. As of year-end 2023, Yara`s environmental contingencies mainly refer to possible remediation and clean-up at various production facilities, warehouses and Yara\u2019s after-care obligation to landscape the mining and landfilling areas at its mining site in Siilinj\u00e4rvi, Finland<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "4.1 <span class=\"_ _5\"> </span>Property, plant and equipment<span class=\"_ _3e7\"> </span>An impairment is recognized if an asset\u2019s carrying value is higher than the recoverable amount.<span class=\"_ _3e7\"> </span>PP&amp;E is tested for impairment whenever events or changes in circumstances indicate that such carrying amounts may not be recoverable. See <span class=\"fc2\">note 4.7</span> Impairment of non-current assets<span class=\"_ _3e7\"> </span>4.2 <span class=\"_ _102\"></span>Intangible assets<span class=\"_ _3e7\"> </span>After initial recognition, goodwill is measured at cost less any accumulated impairment losses. Useful lives are set as indefinite with no amortization as there is no foreseeable limit to the cash flows generated by goodwill. Instead of amortization, goodwill is tested for impairment. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to cash-generating units (CGUs) or group of CGUs that are expected to benefit from the combination. For more information on impairment, see <span class=\"fc2\">note 4.7</span> Impairment of non-current assets. Intangible assets other than<span class=\"_ _3e7\"> </span> goodwill are tested for impairment whenever events or changes in circumstances indicate that such carrying amounts may not be recoverable. Intangible assets not ready for its intended use are also tested for impairment annually. See <span class=\"fc2\">note 4.7</span> Impairment of non-current assets<span class=\"_ _3e7\"> </span>4.7 <span class=\"_ _21\"> </span>Impairment of non-current assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Cash-generating units (CGUs) or group of CGUs to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. Any impairment loss is allocated first to reduce the carrying amount of goodwill allocated to the CGU or group of CGUs, and then to the CGUs\u2019 or group of CGUs\u2019 other assets on a pro rata basis of the carrying amounts. An impairment loss recognized for goodwill is not reversed in a subsequent period. On disposal of a subsidiary, the attributable amount of goodwill is included in the determi-<span class=\"_ _3e7\"> </span>nation of the gain or loss on disposal.<span class=\"_ _3e7\"> </span>Non-current assets other than goodwill are tested for impairment whenever events or changes in circumstances indicate that such carrying amounts may not be recoverable. An impairment loss is recognized to the extent that the assets\u2019 carrying value exceeds its recov-<span class=\"_ _3e7\"> </span>erable amount. The recoverable amount is the higher of an asset\u2019s fair value less cost to sell and value-in-use. For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (CGUs). In assessing value-in-use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate.<span class=\"_ _3e7\"> </span>Previously recognized impairment losses, except for impaired goodwill, are reversed if the assump<span class=\"ws0\">-<span class=\"_ _3e7\"> </span></span>tions for impairment are no longer present. Impairment losses are only reversed to the extent that the asset\u2019s carrying value does not exceed the carrying value that would have been determined, net of depreciation, if no impairment had been recognized<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "4.1 <span class=\"_ _5\"> </span>Property, plant and equipment<span class=\"_ _3e7\"> </span>Removal of mine waste materials (\u201cstripping costs\u201d) in the production phase of existing mines are capitalized as a component of existing tangible mine assets when the activity gives improved access to ore. Stripping activity assets are depreciated on a straight-line basis over the useful lives of the underlying mining assets<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMiningAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "4.1 <span class=\"_ _5\"> </span>Property, plant and equipment<span class=\"_ _3e7\"> </span>Expenses related to periodic maintenance of plants (\u201cturnarounds\u201d) and recurring investments to extend the current plant performance for a longer period of time, are recognized as assets and depreciated on a systematic basis until the next periodic maintenance if cycle is more than one year on average. Major replacements and renewals are capitalized and depreciated separately based on their specific useful lives. Replaced assets are derecognized. Most of the remaining repair and maintenance costs are expensed as incurred<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-553": {
   "value": "4.1 <span class=\"_ _5\"> </span>Property, plant and equipment<span class=\"_ _3e7\"> </span>Removal of mine waste materials (\u201cstripping costs\u201d) in the production phase of existing mines are capitalized as a component of existing tangible mine assets when the activity gives improved access to ore. Stripping activity assets are depreciated on a straight-line basis over the useful lives of the underlying mining assets<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForStrippingCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-516": {
   "value": " If a legal or constructive obligation exists to decommission PP&amp;E, the carrying value of the assets is increased with the discounted value of such obligations.<span class=\"_ _3e7\"> </span>Expenses related to periodic maintenance of plants (\u201cturnarounds\u201d) and recurring investments to extend the current plant performance for a longer period of time, are recognized as assets and depreciated on a systematic basis until the next periodic maintenance if cycle is more than one year on average. Major replacements and renewals are capitalized and depreciated separately based on their specific useful lives. Replaced assets are derecognized. Most of the remaining repair and maintenance costs are expensed as incurred<span class=\"_ _3e7\"> </span>5.6 <span class=\"_ _21\"> </span>Provisions and contingencies<span class=\"_ _3e7\"> </span>Decommissioning refers to the process of dismantling and removing equipment and site restora-<span class=\"_ _3e7\"> </span>tion when a site is closed down. A liability is recognized as soon as a decommissioning obligation arises. The obligation can be legal or constructive and is accounted for based on a best estimate discounted to the present value. The discounted provision is progressively unwound, with the unwinding charge presented as a finance cost. The unwinding charge takes the provision from its current net present value to its future end value. If an obligation exits to decommission PP&amp;E, the carrying value of the assets is increased with the discounted value of the obligation. This is also the case if an obligation arises during construction or due to new legal requirements. The decom-<span class=\"_ _3e7\"> </span>missioning asset is depreciated over the useful life of the asset. If an obligation arises as a result of day-to-day operations where the asset has been used to produce inventory, the cost is expensed as incurred. Decommissioning provisions are updated when new information becomes available",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "2023<span class=\"_ _3e7\"> </span>USD millions, except percentages and year<span class=\"_ _13e\"> </span><span class=\"ff4 fse\">Land<span class=\"_ _2cf\"> </span>Buildings<span class=\"_ _3e7\"> </span></span>Machinery and equipment<span class=\"_ _3e7\"> </span>Periodic maintenance<span class=\"_ _3e7\"> </span>Asset under construction<span class=\"_ _f\"> </span>Vessels<span class=\"_ _b4\"> </span>Other<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Cost<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2d0\"> </span>254<span class=\"_ _4d\"> </span>2,689<span class=\"_ _4b\"> </span>10,491<span class=\"_ _4e\"> </span>584<span class=\"_ _4e\"> </span>801<span class=\"_ _4e\"> </span>305<span class=\"_ _4e\"> </span>152<span class=\"_ _4b\"> </span>15,277<span class=\"_ _3e7\"> </span>Addition at cost<span class=\"_ _8f\"> </span>2<span class=\"_ _2c2\"> </span>74<span class=\"_ _4e\"> </span>369<span class=\"_ _4e\"> </span>109<span class=\"_ _4e\"> </span>562<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>5<span class=\"_ _4d\"> </span>1,122<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _2d1\"> </span>\u2013<span class=\"_ _2c5\"> </span>(14)<span class=\"_ _53\"> </span>(152)<span class=\"_ _2c\"> </span>(43)<span class=\"_ _53\"> </span>(239)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b8\"> </span><span class=\"fc15\">-<span class=\"_ _53\"> </span></span>(448)<span class=\"_ _3e7\"> </span>Transfers to asset held for sale<span class=\"_ _1a3\"> </span>(2)<span class=\"_ _2c\"> </span>(25)<span class=\"_ _2c\"> </span>(18)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _d9\"> </span>(45)<span class=\"_ _3e7\"> </span>Other transfers 1)<span class=\"_ _3e7\"> </span>1<span class=\"_ _2c2\"> </span>85<span class=\"_ _4e\"> </span>240<span class=\"_ _2f\"> </span>33<span class=\"_ _2c1\"> </span>(394)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2f\"> </span>29<span class=\"_ _e8\"> </span>(6)<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _64\"> </span>16<span class=\"_ _2f\"> </span>94<span class=\"_ _4e\"> </span>230<span class=\"_ _2f\"> </span>23<span class=\"_ _2c2\"> </span>24<span class=\"_ _e8\"> </span>(1)<span class=\"_ _1e2\"> </span>6<span class=\"_ _4e\"> </span>391<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _19b\"> </span>271<span class=\"_ _4d\"> </span>2,902<span class=\"_ _19a\"> </span>11,161<span class=\"_ _4e\"> </span>706<span class=\"_ _4e\"> </span>753<span class=\"_ _4e\"> </span>304<span class=\"_ _4e\"> </span>193<span class=\"_ _4b\"> </span>16,290<span class=\"_ _3e7\"> </span>Depreciation and impairment<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2c3\"> </span>(35)<span class=\"_ _72\"> </span>(1,164)<span class=\"_ _72\"> </span>(6,386)<span class=\"_ _65\"> </span>(335)<span class=\"_ _53\"> </span>(255)<span class=\"_ _2c8\"> </span>(87)<span class=\"_ _2c\"> </span>(45)<span class=\"_ _72\"> </span>(8,307)<span class=\"_ _3e7\"> </span>Depreciation<span class=\"_ _2d2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(118)<span class=\"_ _53\"> </span>(559)<span class=\"_ _53\"> </span>(114)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(15)<span class=\"_ _2c\"> </span>(11)<span class=\"_ _53\"> </span>(818)<span class=\"_ _3e7\"> </span>Impairment loss 2)<span class=\"_ _3e7\"> </span>(1)<span class=\"_ _2c\"> </span>(10)<span class=\"_ _53\"> </span>(144)<span class=\"_ _2c\"> </span>(29)<span class=\"_ _2c\"> </span>(21)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(204)<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _2d1\"> </span>\u2013<span class=\"_ _2c2\"> </span>12<span class=\"_ _4e\"> </span>140<span class=\"_ _2f\"> </span>42<span class=\"_ _4e\"> </span>240<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>434<span class=\"_ _3e7\"> </span>Transfers to asset held for sale<span class=\"_ _23d\"> </span>\u2013<span class=\"_ _2f\"> </span>18<span class=\"_ _2f\"> </span>18<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c2\"> </span>36<span class=\"_ _3e7\"> </span>Other transfers<span class=\"_ _2d3\"> </span>\u2013<span class=\"_ _e8\"> </span>(4)<span class=\"_ _e8\"> </span>3<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1b2\"> </span>(1)<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _f5\"> </span>\u2013<span class=\"_ _2c5\"> </span>(36)<span class=\"_ _53\"> </span>(150)<span class=\"_ _2c\"> </span>(12)<span class=\"_ _1e2\"> </span>3<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1b2\"> </span>(2)<span class=\"_ _53\"> </span>(197)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _2c4\"> </span>(36)<span class=\"_ _72\"> </span>(1,302)<span class=\"_ _72\"> </span>(7,078)<span class=\"_ _65\"> </span>(448)<span class=\"_ _2c8\"> </span>(34)<span class=\"_ _53\"> </span>(102)<span class=\"_ _2c\"> </span>(58)<span class=\"_ _72\"> </span>(9,058)<span class=\"_ _3e7\"> </span>Carrying value<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2d0\"> </span>219<span class=\"_ _4d\"> </span>1,525<span class=\"_ _4d\"> </span>4,106<span class=\"_ _4e\"> </span>249<span class=\"_ _4e\"> </span>546<span class=\"_ _4e\"> </span>219<span class=\"_ _4e\"> </span>107<span class=\"_ _4d\"> </span>6,970<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _19b\"> </span>235<span class=\"_ _4d\"> </span>1,598<span class=\"_ _4d\"> </span>4,082<span class=\"_ _4e\"> </span>258<span class=\"_ _4e\"> </span>719<span class=\"_ _4e\"> </span>203<span class=\"_ _4e\"> </span>137<span class=\"_ _4d\"> </span>7,232<span class=\"_ _3e7\"> </span>Useful life in years<span class=\"_ _114\"> </span>Indefinite<span class=\"_ _f\"> </span>10\u201360<span class=\"_ _53\"> </span>2\u201340<span class=\"_ _2c\"> </span>2\u20135<span class=\"_ _133\"> </span>20<span class=\"_ _53\"> </span>5\u201325<span class=\"_ _3e7\"> </span>Depreciation rate<span class=\"_ _2d4\"> </span>2\u20136%<span class=\"_ _23\"> </span>3\u201350%<span class=\"_ _9d\"> </span>15\u201350%<span class=\"_ _294\"> </span>5%<span class=\"_ _23\"> </span>5\u201320%<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Includes mainly transfers from assets under construction to other categories of PP&amp;E due to completion of construction projects.<span class=\"_ _3e7\"> </span>2) See <span class=\"_ _1c\"></span><span class=\"fc2 ws0\">note 4.7<span class=\"fc8\"> Impairment of non-current assets<span class=\"_ _3e7\"> </span></span></span>Assessment of useful life<span class=\"_ _3e7\"> </span>The Inflation Reduction Act (IRA) in the US, which was approved in 2022, is expected to create a decarbonization momentum and to make the US a highly attractive location for clean ammonia investments. The cost of producing blue ammonia in the US after the introduction of IRA will be significantly lower than in Europe, especially if Europe does not introduce additional incentives for its own industry. Given expected increased demand for blue ammonia in new segments like shipping, power generation and as energy carrier, combined with low visibility of future incentive schemes in Europe, it is too early to predict how potential new ammonia supply from the US may impact production assets in Europe. However, Yara will closely monitor the supply/demand balance and government incentives in Europe going forward. Yara\u2019s ammonia plants in Europe are mainly integrated with production of fertilizer and industrial products. Depending on the market fundamentals for ammonia in the future, it cannot be ruled out that a more liquid ammonia market with competitive supply from the US to Europe could lead to reduced useful life and/or impairments of production assets in Europe, in particular ammonia production assets. Importing ammonia to integrated production sites in Europe is technically possible and is already used as an optimization tool for some sites. However, the technical and business feasibility of increasing ammonia imports in the future will vary from site to site. As of 31 December 2023, the carrying amount of Yara\u2019s ammonia production assets in Europe amounts to USD 538 million. Of this, USD 164 million refer to assets with an estimated remaining useful life of more than 10 years. Yara has currently not adjusted the useful life of its production assets in Europe. Yara has neither identified assets that may have reduced or no-value (stranded assets) as a result of climate related matters including changes in technology, regulations, markets or societal habits. However, as the Group continues to refine its understanding of climate-related risk exposure across various sce-<span class=\"_ _3e7\"> </span>narios, it may uncover conditions that are currently unknown. Yara may also make future, climate related, strategic decisions that potentially trigger assets to become stranded<span class=\"_ _3e7\"> </span>2022<span class=\"_ _3e7\"> </span>USD millions, except percentages and year<span class=\"_ _13e\"> </span><span class=\"ff4 fse\">Land<span class=\"_ _2cf\"> </span>Buildings<span class=\"_ _3e7\"> </span></span>Machinery and equipment<span class=\"_ _3e7\"> </span>Periodic maintenance<span class=\"_ _3e7\"> </span>Asset under construction<span class=\"_ _f\"> </span>Vessels<span class=\"_ _b4\"> </span>Other<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Cost<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2d0\"> </span>256<span class=\"_ _4d\"> </span>2,682<span class=\"_ _4b\"> </span>10,590<span class=\"_ _4e\"> </span>551<span class=\"_ _4e\"> </span>831<span class=\"_ _4e\"> </span>284<span class=\"_ _2c2\"> </span>89<span class=\"_ _4b\"> </span>15,284<span class=\"_ _3e7\"> </span>Addition at cost 1)<span class=\"_ _3e7\"> </span>5<span class=\"_ _2c2\"> </span>30<span class=\"_ _4e\"> </span>456<span class=\"_ _4e\"> </span>103<span class=\"_ _4e\"> </span>391<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>10<span class=\"_ _4e\"> </span>995<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _2d1\"> </span>\u2013<span class=\"_ _2c5\"> </span>(17)<span class=\"_ _53\"> </span>(130)<span class=\"_ _2c\"> </span>(67)<span class=\"_ _2c\"> </span>(25)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(239)<span class=\"_ _3e7\"> </span>Transfers to asset held for sale<span class=\"_ _1a3\"> </span>(1)<span class=\"_ _2c\"> </span>(15)<span class=\"_ _2c\"> </span>(17)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _d9\"> </span>(34)<span class=\"_ _3e7\"> </span>Other transfers 2)<span class=\"_ _3e7\"> </span>\u2013<span class=\"_ _2c2\"> </span>97<span class=\"_ _4e\"> </span>169<span class=\"_ _2f\"> </span>23<span class=\"_ _2c1\"> </span>(369)<span class=\"_ _5e\"> </span>23<span class=\"_ _2f\"> </span>57<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _67\"> </span>(5)<span class=\"_ _2c\"> </span>(88)<span class=\"_ _53\"> </span>(578)<span class=\"_ _2c8\"> </span>(26)<span class=\"_ _2c\"> </span>(27)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _28d\"> </span>(4)<span class=\"_ _53\"> </span>(731)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _19b\"> </span>254<span class=\"_ _4d\"> </span>2,689<span class=\"_ _19a\"> </span>10,491<span class=\"_ _4e\"> </span>584<span class=\"_ _4e\"> </span>801<span class=\"_ _4e\"> </span>305<span class=\"_ _4e\"> </span>152<span class=\"_ _4b\"> </span>15,277<span class=\"_ _3e7\"> </span>Depreciation and impairment<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2c3\"> </span>(21)<span class=\"_ _72\"> </span>(1,130)<span class=\"_ _72\"> </span>(6,323)<span class=\"_ _65\"> </span>(308)<span class=\"_ _53\"> </span>(256)<span class=\"_ _2c8\"> </span>(72)<span class=\"_ _2c\"> </span>(47)<span class=\"_ _72\"> </span>(8,151)<span class=\"_ _3e7\"> </span>Depreciation<span class=\"_ _28f\"> </span>(16)<span class=\"_ _53\"> </span>(103)<span class=\"_ _53\"> </span>(543)<span class=\"_ _2c\"> </span>(96)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(15)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(777)<span class=\"_ _3e7\"> </span>Impairment loss 3)<span class=\"_ _3e7\"> </span>\u2013<span class=\"_ _2c5\"> </span>(12)<span class=\"_ _2c\"> </span>(19)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c5\"> </span>(35)<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _2d1\"> </span>\u2013<span class=\"_ _2c2\"> </span>12<span class=\"_ _4e\"> </span>116<span class=\"_ _2f\"> </span>67<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>195<span class=\"_ _3e7\"> </span>Transfers to asset held for sale<span class=\"_ _23d\"> </span>\u2013<span class=\"_ _2f\"> </span>21<span class=\"_ _2f\"> </span>15<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c2\"> </span>37<span class=\"_ _3e7\"> </span>Other transfers<span class=\"_ _2d3\"> </span>\u2013<span class=\"_ _e8\"> </span>(2)<span class=\"_ _2c5\"> </span>11<span class=\"_ _2c5\"> </span>(10)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _f5\"> </span>\u2013<span class=\"_ _2f\"> </span>48<span class=\"_ _4e\"> </span>356<span class=\"_ _2c2\"> </span>15<span class=\"_ _6d\"> </span>3<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>2<span class=\"_ _4e\"> </span>425<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _2c4\"> </span>(35)<span class=\"_ _72\"> </span>(1,164)<span class=\"_ _72\"> </span>(6,386)<span class=\"_ _65\"> </span>(335)<span class=\"_ _53\"> </span>(255)<span class=\"_ _2c8\"> </span>(87)<span class=\"_ _2c\"> </span>(45)<span class=\"_ _72\"> </span>(8,307)<span class=\"_ _3e7\"> </span>Carrying value<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2d0\"> </span>235<span class=\"_ _4d\"> </span>1,552<span class=\"_ _4d\"> </span>4,267<span class=\"_ _4e\"> </span>243<span class=\"_ _4e\"> </span>576<span class=\"_ _4e\"> </span>212<span class=\"_ _2c2\"> </span>48<span class=\"_ _4d\"> </span>7,133<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _19b\"> </span>219<span class=\"_ _4d\"> </span>1,525<span class=\"_ _4d\"> </span>4,106<span class=\"_ _4e\"> </span>249<span class=\"_ _4e\"> </span>546<span class=\"_ _4e\"> </span>219<span class=\"_ _4e\"> </span>107<span class=\"_ _4d\"> </span>6,970<span class=\"_ _3e7\"> </span>Useful life in years<span class=\"_ _114\"> </span>Indefinite<span class=\"_ _f\"> </span>10\u201360<span class=\"_ _53\"> </span>2\u201340<span class=\"_ _2c\"> </span>2\u20135<span class=\"_ _133\"> </span>20<span class=\"_ _53\"> </span>5\u201325<span class=\"_ _3e7\"> </span>Depreciation rate<span class=\"_ _2d4\"> </span>2\u20136%<span class=\"_ _23\"> </span>3\u201350%<span class=\"_ _9d\"> </span>15\u201350%<span class=\"_ _294\"> </span>5%<span class=\"_ _23\"> </span>5\u201320%<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>The amount in \u201cBuilding\u201d includes USD 45 million reduction to decommissioning assets, mainly due to increase in discount rate.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Includes mainly transfers from assets under construction to other categories of PP&amp;E due to completion of construction projects.<span class=\"_ _3e7\"> </span>3) See <span class=\"_ _1c\"></span><span class=\"fc2 ws0\">note 4.7<span class=\"fc8\"> Impairment of non-current assets.<span class=\"_ _3e7\"> </span></span></span>Main changes in 2022<span class=\"_ _3e7\"> </span>The largest additions to PP&amp;E include projects related to nitric acid production in Sluiskil, sulfuric acid production in the Siilinj\u00e4rvi plant and turnaround activities in Belle Plaine, Tertre, and plants in Finland and Brazil.<span class=\"_ _3e7\"> </span>The largest transfer from assets under construction to other categories of PP&amp;E refer to construc- tion projects related to modernization of Cubat\u00e3o plant in Brazil and the Yara Birkeland, an electric container ship<span class=\"_ _3e7\"> </span>2023<span class=\"_ _3e7\"> </span>USD million, except percentages<span class=\"_ _15f\"> </span><span class=\"ff4 fse\">Goodwill<span class=\"_ _298\"> </span>Software<span class=\"_ _3e7\"> </span></span>Other intangibles 1)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _3e7\"> </span>Cost<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _f4\"> </span>795<span class=\"_ _24f\"> </span>184<span class=\"_ _1b\"> </span>364<span class=\"_ _128\"> </span>1,343<span class=\"_ _3e7\"> </span>Addition at cost<span class=\"_ _2d5\"> </span>\u2013<span class=\"_ _10b\"> </span>11<span class=\"_ _10b\"> </span>31<span class=\"_ _10b\"> </span>42<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _a8\"> </span>(17)<span class=\"_ _cb\"> </span>(1)<span class=\"_ _b7\"> </span>(6)<span class=\"_ _23\"> </span>(24)<span class=\"_ _3e7\"> </span>Transfer to asset held for sale<span class=\"_ _20e\"> </span>(11)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _49\"> </span>(8)<span class=\"_ _23\"> </span>(19)<span class=\"_ _3e7\"> </span>Other transfers<span class=\"_ _218\"> </span>\u2013<span class=\"_ _c4\"> </span>5<span class=\"_ _c4\"> </span>8<span class=\"_ _10b\"> </span>13<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _1ff\"> </span>18<span class=\"_ _bc\"> </span>(1)<span class=\"_ _49\"> </span>8<span class=\"_ _cb\"> </span>25<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _195\"> </span>785<span class=\"_ _1b\"> </span>198<span class=\"_ _1b\"> </span>397<span class=\"_ _128\"> </span>1,380<span class=\"_ _3e7\"> </span>Amortization and impairment<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _22\"> </span>(41)<span class=\"_ _9d\"> </span>(145)<span class=\"_ _75\"> </span>(291)<span class=\"_ _9d\"> </span>(477)<span class=\"_ _3e7\"> </span>Amortization<span class=\"_ _126\"> </span>\u2013<span class=\"_ _c6\"> </span>(16)<span class=\"_ _23\"> </span>(12)<span class=\"_ _204\"> </span>(28)<span class=\"_ _3e7\"> </span>Impairment loss 2)<span class=\"_ _3e7\"> </span>(11)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _bc\"> </span>(5)<span class=\"_ _23\"> </span>(16)<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _165\"> </span>17<span class=\"_ _da\"> </span>1<span class=\"_ _c4\"> </span>6<span class=\"_ _10b\"> </span>24<span class=\"_ _3e7\"> </span>Transfer to asset held for sale<span class=\"_ _be\"> </span>11<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _c4\"> </span>8<span class=\"_ _cb\"> </span>19<span class=\"_ _3e7\"> </span>Other transfers<span class=\"_ _218\"> </span>\u2013<span class=\"_ _c4\"> </span>3<span class=\"_ _bc\"> </span>(3)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _138\"> </span>(1)<span class=\"_ _49\"> </span>1<span class=\"_ _49\"> </span>(8)<span class=\"_ _b7\"> </span>(8)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _f9\"> </span>(25)<span class=\"_ _9d\"> </span>(155)<span class=\"_ _9d\"> </span>(305)<span class=\"_ _75\"> </span>(485)<span class=\"_ _3e7\"> </span>Carrying value<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _f4\"> </span>754<span class=\"_ _10b\"> </span>39<span class=\"_ _cb\"> </span>73<span class=\"_ _1b\"> </span>867<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _195\"> </span>760<span class=\"_ _10b\"> </span>43<span class=\"_ _10b\"> </span>92<span class=\"_ _1b\"> </span>896<span class=\"_ _3e7\"> </span>Useful life in years<span class=\"_ _f9\"> </span>Indefinite<span class=\"_ _23\"> </span>3\u20135<span class=\"_ _9d\"> </span>5\u201340<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span>Amortization rate<span class=\"_ _2d6\"> </span>20\u201335%<span class=\"_ _110\"> </span>3\u201335%<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Other intangibles comprise mainly customer relationships, patents and trademarks, and intangible assets arising from development.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>For further information, see <span class=\"fc2\">note 4.7</span> Impairment of non-current assets.<span class=\"_ _3e7\"> </span>2022<span class=\"_ _3e7\"> </span>USD million, except percentages<span class=\"_ _15f\"> </span><span class=\"ff4 fse\">Goodwill<span class=\"_ _298\"> </span>Software<span class=\"_ _3e7\"> </span></span>Other intangibles 1)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _3e7\"> </span>Cost<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _f4\"> </span>862<span class=\"_ _24f\"> </span>182<span class=\"_ _1b\"> </span>376<span class=\"_ _128\"> </span>1,420<span class=\"_ _3e7\"> </span>Addition at cost<span class=\"_ _2d5\"> </span>\u2013<span class=\"_ _c4\"> </span>7<span class=\"_ _10b\"> </span>14<span class=\"_ _10b\"> </span>21<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _a8\"> </span>(33)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _2c9\"> </span>(1)<span class=\"_ _23\"> </span>(34)<span class=\"_ _3e7\"> </span>Other transfers<span class=\"_ _218\"> </span>\u2013<span class=\"_ _c4\"> </span>9<span class=\"_ _bc\"> </span>(9)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _212\"> </span>(34)<span class=\"_ _23\"> </span>(14)<span class=\"_ _23\"> </span>(17)<span class=\"_ _23\"> </span>(65)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _195\"> </span>795<span class=\"_ _1b\"> </span>184<span class=\"_ _1b\"> </span>364<span class=\"_ _128\"> </span>1,343<span class=\"_ _3e7\"> </span>Amortization and impairment<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _22\"> </span>(73)<span class=\"_ _9d\"> </span>(136)<span class=\"_ _75\"> </span>(289)<span class=\"_ _9d\"> </span>(499)<span class=\"_ _3e7\"> </span>Amortization<span class=\"_ _126\"> </span>\u2013<span class=\"_ _c6\"> </span>(20)<span class=\"_ _23\"> </span>(14)<span class=\"_ _204\"> </span>(34)<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _165\"> </span>33<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>34<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _138\"> </span>(1)<span class=\"_ _58\"> </span>11<span class=\"_ _cb\"> </span>12<span class=\"_ _10b\"> </span>22<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _f9\"> </span>(41)<span class=\"_ _9d\"> </span>(145)<span class=\"_ _9d\"> </span>(291)<span class=\"_ _75\"> </span>(477)<span class=\"_ _3e7\"> </span>Carrying value<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _f4\"> </span>789<span class=\"_ _10b\"> </span>45<span class=\"_ _cb\"> </span>87<span class=\"_ _1b\"> </span>921<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _195\"> </span>754<span class=\"_ _10b\"> </span>39<span class=\"_ _10b\"> </span>73<span class=\"_ _1b\"> </span>867<span class=\"_ _3e7\"> </span>Useful life in years<span class=\"_ _f9\"> </span>Indefinite<span class=\"_ _23\"> </span>3\u20135<span class=\"_ _9d\"> </span>5\u201340<span class=\"_ _3e7\"> </span>Amortization rate<span class=\"_ _2d6\"> </span>20\u201335%<span class=\"_ _110\"> </span>3\u201335%<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Other intangibles comprise mainly customer relationships, patents and trademarks, and intangible assets arising from developmen<span class=\"_ _3e7\"> </span>t",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fc\">4.2 <span class=\"_ _102\"></span>Intangible assets<span class=\"_ _3e7\"> </span></div>2023<span class=\"_ _3e7\"> </span>USD million, except percentages<span class=\"_ _15f\"> </span><span class=\"ff4 fse\">Goodwill<span class=\"_ _298\"> </span>Software<span class=\"_ _3e7\"> </span></span>Other intangibles 1)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _3e7\"> </span>Cost<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _f4\"> </span>795<span class=\"_ _24f\"> </span>184<span class=\"_ _1b\"> </span>364<span class=\"_ _128\"> </span>1,343<span class=\"_ _3e7\"> </span>Addition at cost<span class=\"_ _2d5\"> </span>\u2013<span class=\"_ _10b\"> </span>11<span class=\"_ _10b\"> </span>31<span class=\"_ _10b\"> </span>42<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _a8\"> </span>(17)<span class=\"_ _cb\"> </span>(1)<span class=\"_ _b7\"> </span>(6)<span class=\"_ _23\"> </span>(24)<span class=\"_ _3e7\"> </span>Transfer to asset held for sale<span class=\"_ _20e\"> </span>(11)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _49\"> </span>(8)<span class=\"_ _23\"> </span>(19)<span class=\"_ _3e7\"> </span>Other transfers<span class=\"_ _218\"> </span>\u2013<span class=\"_ _c4\"> </span>5<span class=\"_ _c4\"> </span>8<span class=\"_ _10b\"> </span>13<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _1ff\"> </span>18<span class=\"_ _bc\"> </span>(1)<span class=\"_ _49\"> </span>8<span class=\"_ _cb\"> </span>25<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _195\"> </span>785<span class=\"_ _1b\"> </span>198<span class=\"_ _1b\"> </span>397<span class=\"_ _128\"> </span>1,380<span class=\"_ _3e7\"> </span>Amortization and impairment<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _22\"> </span>(41)<span class=\"_ _9d\"> </span>(145)<span class=\"_ _75\"> </span>(291)<span class=\"_ _9d\"> </span>(477)<span class=\"_ _3e7\"> </span>Amortization<span class=\"_ _126\"> </span>\u2013<span class=\"_ _c6\"> </span>(16)<span class=\"_ _23\"> </span>(12)<span class=\"_ _204\"> </span>(28)<span class=\"_ _3e7\"> </span>Impairment loss 2)<span class=\"_ _3e7\"> </span>(11)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _bc\"> </span>(5)<span class=\"_ _23\"> </span>(16)<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _165\"> </span>17<span class=\"_ _da\"> </span>1<span class=\"_ _c4\"> </span>6<span class=\"_ _10b\"> </span>24<span class=\"_ _3e7\"> </span>Transfer to asset held for sale<span class=\"_ _be\"> </span>11<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _c4\"> </span>8<span class=\"_ _cb\"> </span>19<span class=\"_ _3e7\"> </span>Other transfers<span class=\"_ _218\"> </span>\u2013<span class=\"_ _c4\"> </span>3<span class=\"_ _bc\"> </span>(3)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _138\"> </span>(1)<span class=\"_ _49\"> </span>1<span class=\"_ _49\"> </span>(8)<span class=\"_ _b7\"> </span>(8)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _f9\"> </span>(25)<span class=\"_ _9d\"> </span>(155)<span class=\"_ _9d\"> </span>(305)<span class=\"_ _75\"> </span>(485)<span class=\"_ _3e7\"> </span>Carrying value<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _f4\"> </span>754<span class=\"_ _10b\"> </span>39<span class=\"_ _cb\"> </span>73<span class=\"_ _1b\"> </span>867<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _195\"> </span>760<span class=\"_ _10b\"> </span>43<span class=\"_ _10b\"> </span>92<span class=\"_ _1b\"> </span>896<span class=\"_ _3e7\"> </span>Useful life in years<span class=\"_ _f9\"> </span>Indefinite<span class=\"_ _23\"> </span>3\u20135<span class=\"_ _9d\"> </span>5\u201340<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span>Amortization rate<span class=\"_ _2d6\"> </span>20\u201335%<span class=\"_ _110\"> </span>3\u201335%<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Other intangibles comprise mainly customer relationships, patents and trademarks, and intangible assets arising from development.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>For further information, see <span class=\"fc2\">note 4.7</span> Impairment of non-current assets.<span class=\"_ _3e7\"> </span>2022<span class=\"_ _3e7\"> </span>USD million, except percentages<span class=\"_ _15f\"> </span><span class=\"ff4 fse\">Goodwill<span class=\"_ _298\"> </span>Software<span class=\"_ _3e7\"> </span></span>Other intangibles 1)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _3e7\"> </span>Cost<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _f4\"> </span>862<span class=\"_ _24f\"> </span>182<span class=\"_ _1b\"> </span>376<span class=\"_ _128\"> </span>1,420<span class=\"_ _3e7\"> </span>Addition at cost<span class=\"_ _2d5\"> </span>\u2013<span class=\"_ _c4\"> </span>7<span class=\"_ _10b\"> </span>14<span class=\"_ _10b\"> </span>21<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _a8\"> </span>(33)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _2c9\"> </span>(1)<span class=\"_ _23\"> </span>(34)<span class=\"_ _3e7\"> </span>Other transfers<span class=\"_ _218\"> </span>\u2013<span class=\"_ _c4\"> </span>9<span class=\"_ _bc\"> </span>(9)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _212\"> </span>(34)<span class=\"_ _23\"> </span>(14)<span class=\"_ _23\"> </span>(17)<span class=\"_ _23\"> </span>(65)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _195\"> </span>795<span class=\"_ _1b\"> </span>184<span class=\"_ _1b\"> </span>364<span class=\"_ _128\"> </span>1,343<span class=\"_ _3e7\"> </span>Amortization and impairment<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _22\"> </span>(73)<span class=\"_ _9d\"> </span>(136)<span class=\"_ _75\"> </span>(289)<span class=\"_ _9d\"> </span>(499)<span class=\"_ _3e7\"> </span>Amortization<span class=\"_ _126\"> </span>\u2013<span class=\"_ _c6\"> </span>(20)<span class=\"_ _23\"> </span>(14)<span class=\"_ _204\"> </span>(34)<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _165\"> </span>33<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>34<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _138\"> </span>(1)<span class=\"_ _58\"> </span>11<span class=\"_ _cb\"> </span>12<span class=\"_ _10b\"> </span>22<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _f9\"> </span>(41)<span class=\"_ _9d\"> </span>(145)<span class=\"_ _9d\"> </span>(291)<span class=\"_ _75\"> </span>(477)<span class=\"_ _3e7\"> </span>Carrying value<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _f4\"> </span>789<span class=\"_ _10b\"> </span>45<span class=\"_ _cb\"> </span>87<span class=\"_ _1b\"> </span>921<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _195\"> </span>754<span class=\"_ _10b\"> </span>39<span class=\"_ _10b\"> </span>73<span class=\"_ _1b\"> </span>867<span class=\"_ _3e7\"> </span>Useful life in years<span class=\"_ _f9\"> </span>Indefinite<span class=\"_ _23\"> </span>3\u20135<span class=\"_ _9d\"> </span>5\u201340<span class=\"_ _3e7\"> </span>Amortization rate<span class=\"_ _2d6\"> </span>20\u201335%<span class=\"_ _110\"> </span>3\u201335%<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Other intangibles comprise mainly customer relationships, patents and trademarks, and intangible assets arising from developmen<span class=\"_ _3e7\"> </span>t.<span class=\"_ _3e7\"> </span><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs9a4\">Assets used as security<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs9a5\">No intangible assets were pledged as security in 2023 and 2022. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "4.2 <span class=\"_ _102\"></span>Intangible assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Intangible assets with finite useful lives, and that are acquired separately, are carried at cost less accumulated amortization and accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful lives. Both the estimated useful life and amor-<span class=\"_ _3e7\"> </span>tization method are reviewed at the end of each reporting period. The effect of any changes in estimate is accounted for on a prospective basis. Intangible assets with indefinite useful lives, and that are acquired separately, are carried at cost less accumulated impairment losses<span class=\"_ _3e7\"> </span>Intangible assets other than<span class=\"_ _3e7\"> </span> goodwill are tested for impairment whenever events or changes in circumstances indicate that such carrying amounts may not be recoverable. Intangible assets not ready for its intended use are also tested for impairment annually. See <span class=\"fc2\">note 4.7</span> Impairment of non-current assets<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Expenditures on research activities are expensed in the period in which they are incurred. An internally generated intangible asset arising from development is recognized if, an only if, all of the relevant criteria in IAS 38 Intangible assets have been demonstrated.<span class=\"_ _3e7\"> </span>Where no internally-generated intangible asset can be recognized, development expenditures are recognized in profit or loss in the period in which they are incurred. See <span class=\"fc2\">note 4.9</span> Government grants for more information. Software as a Service (SaaS) arrangements are service contracts providing the Group with the right to access the cloud provider\u2019s application software over the contract period. They are normally not subject to recognition of configuration or customization costs as intangible assets because Yara does not control the software being configured. Related configuration or customizations activities is normally expensed. Licensed software hosted on-premises or in third-party data centers, as well as software acquired in a business combination and internally developed software, are recognized as intangible assets if they meet the certain defined criteria.<span class=\"_ _3e7\"> </span>Yara receives free European Emission Allowances (EUAs) under the European Union Emissions Trading Scheme (EU ETS) and free tradable certificate instruments for energy savings (white certificates) under an additional, separate scheme in Italy. For more information, see <span class=\"fc2\">note 4.9</span> Government grants<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "4.2 <span class=\"_ _102\"></span>Intangible assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Intangible assets with finite useful lives, and that are acquired separately, are carried at cost less accumulated amortization and accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful lives. Both the estimated useful life and amor-<span class=\"_ _3e7\"> </span>tization method are reviewed at the end of each reporting period. The effect of any changes in estimate is accounted for on a prospective basis. Intangible assets with indefinite useful lives, and that are acquired separately, are carried at cost less accumulated impairment losses<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Goodwill is initially measured at cost being the excess of the aggregate of the consideration transferred, the amount recognized for non-controlling interest, and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any) over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognized in profit or loss. After initial recognition, goodwill is measured at cost less any accumulated impairment losses. Useful lives are set as indefinite with no amortization as there is no foreseeable limit to the cash flows generated by goodwill. Instead of amortization, goodwill is tested for impairment. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to cash-generating units (CGUs) or group of CGUs that are expected to benefit from the combination. For more information on impairment, see <span class=\"fc2\">note 4.7</span> Impairment of non-current assets. Intangible assets other than<span class=\"_ _3e7\"> </span> goodwill are tested for impairment whenever events or changes in circumstances indicate that such carrying amounts may not be recoverable. Intangible assets not ready for its intended use are also tested for impairment annually. See <span class=\"fc2\">note 4.7</span> Impairment of non-current assets<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Expenditures on research activities are expensed in the period in which they are incurred. An internally generated intangible asset arising from development is recognized if, an only if, all of the relevant criteria in IAS 38 Intangible assets have been demonstrated.<span class=\"_ _3e7\"> </span>Where no internally-generated intangible asset can be recognized, development expenditures are recognized in profit or loss in the period in which they are incurred. See <span class=\"fc2\">note 4.9</span> Government grants for more information. Software as a Service (SaaS) arrangements are service contracts providing the Group with the right to access the cloud provider\u2019s application software over the contract period. They are normally not subject to recognition of configuration or customization costs as intangible assets because Yara does not control the software being configured. Related configuration or customizations activities is normally expensed. Licensed software hosted on-premises or in third-party data centers, as well as software acquired in a business combination and internally developed software, are recognized as intangible assets if they meet the certain defined criteria.<span class=\"_ _3e7\"> </span>Yara receives free European Emission Allowances (EUAs) under the European Union Emissions Trading Scheme (EU ETS) and free tradable certificate instruments for energy savings (white certificates) under an additional, separate scheme in Italy. For more information, see <span class=\"fc2\">note 4.9</span> Government grants<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>4.7 <span class=\"_ _21\"> </span>Impairment of non-current assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Cash-generating units (CGUs) or group of CGUs to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. Any impairment loss is allocated first to reduce the carrying amount of goodwill allocated to the CGU or group of CGUs, and then to the CGUs\u2019 or group of CGUs\u2019 other assets on a pro rata basis of the carrying amounts. An impairment loss recognized for goodwill is not reversed in a subsequent period. On disposal of a subsidiary, the attributable amount of goodwill is included in the determi-<span class=\"_ _3e7\"> </span>nation of the gain or loss on disposal.<span class=\"_ _3e7\"> </span>Non-current assets other than goodwill are tested for impairment whenever events or changes in circumstances indicate that such carrying amounts may not be recoverable. An impairment loss is recognized to the extent that the assets\u2019 carrying value exceeds its recov-<span class=\"_ _3e7\"> </span>erable amount. The recoverable amount is the higher of an asset\u2019s fair value less cost to sell and value-in-use. For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (CGUs). In assessing value-in-use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate.<span class=\"_ _3e7\"> </span>Previously recognized impairment losses, except for impaired goodwill, are reversed if the assump<span class=\"ws0\">-<span class=\"_ _3e7\"> </span></span>tions for impairment are no longer present. Impairment losses are only reversed to the extent that the asset\u2019s carrying value does not exceed the carrying value that would have been determined, net of depreciation, if no impairment had been recognized<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "4.2 <span class=\"_ _102\"></span>Intangible assets<span class=\"_ _3e7\"> </span>2023<span class=\"_ _3e7\"> </span>USD million, except percentages<span class=\"_ _15f\"> </span><span class=\"ff4 fse\">Goodwill<span class=\"_ _298\"> </span>Software<span class=\"_ _3e7\"> </span></span>Other intangibles 1)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _3e7\"> </span>Cost<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _f4\"> </span>795<span class=\"_ _24f\"> </span>184<span class=\"_ _1b\"> </span>364<span class=\"_ _128\"> </span>1,343<span class=\"_ _3e7\"> </span>Addition at cost<span class=\"_ _2d5\"> </span>\u2013<span class=\"_ _10b\"> </span>11<span class=\"_ _10b\"> </span>31<span class=\"_ _10b\"> </span>42<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _a8\"> </span>(17)<span class=\"_ _cb\"> </span>(1)<span class=\"_ _b7\"> </span>(6)<span class=\"_ _23\"> </span>(24)<span class=\"_ _3e7\"> </span>Transfer to asset held for sale<span class=\"_ _20e\"> </span>(11)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _49\"> </span>(8)<span class=\"_ _23\"> </span>(19)<span class=\"_ _3e7\"> </span>Other transfers<span class=\"_ _218\"> </span>\u2013<span class=\"_ _c4\"> </span>5<span class=\"_ _c4\"> </span>8<span class=\"_ _10b\"> </span>13<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _1ff\"> </span>18<span class=\"_ _bc\"> </span>(1)<span class=\"_ _49\"> </span>8<span class=\"_ _cb\"> </span>25<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _195\"> </span>785<span class=\"_ _1b\"> </span>198<span class=\"_ _1b\"> </span>397<span class=\"_ _128\"> </span>1,380<span class=\"_ _3e7\"> </span>Amortization and impairment<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _22\"> </span>(41)<span class=\"_ _9d\"> </span>(145)<span class=\"_ _75\"> </span>(291)<span class=\"_ _9d\"> </span>(477)<span class=\"_ _3e7\"> </span>Amortization<span class=\"_ _126\"> </span>\u2013<span class=\"_ _c6\"> </span>(16)<span class=\"_ _23\"> </span>(12)<span class=\"_ _204\"> </span>(28)<span class=\"_ _3e7\"> </span>Impairment loss 2)<span class=\"_ _3e7\"> </span>(11)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _bc\"> </span>(5)<span class=\"_ _23\"> </span>(16)<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _165\"> </span>17<span class=\"_ _da\"> </span>1<span class=\"_ _c4\"> </span>6<span class=\"_ _10b\"> </span>24<span class=\"_ _3e7\"> </span>Transfer to asset held for sale<span class=\"_ _be\"> </span>11<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _c4\"> </span>8<span class=\"_ _cb\"> </span>19<span class=\"_ _3e7\"> </span>Other transfers<span class=\"_ _218\"> </span>\u2013<span class=\"_ _c4\"> </span>3<span class=\"_ _bc\"> </span>(3)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _138\"> </span>(1)<span class=\"_ _49\"> </span>1<span class=\"_ _49\"> </span>(8)<span class=\"_ _b7\"> </span>(8)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _f9\"> </span>(25)<span class=\"_ _9d\"> </span>(155)<span class=\"_ _9d\"> </span>(305)<span class=\"_ _75\"> </span>(485)<span class=\"_ _3e7\"> </span>Carrying value<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _f4\"> </span>754<span class=\"_ _10b\"> </span>39<span class=\"_ _cb\"> </span>73<span class=\"_ _1b\"> </span>867<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _195\"> </span>760<span class=\"_ _10b\"> </span>43<span class=\"_ _10b\"> </span>92<span class=\"_ _1b\"> </span>896<span class=\"_ _3e7\"> </span>Useful life in years<span class=\"_ _f9\"> </span>Indefinite<span class=\"_ _23\"> </span>3\u20135<span class=\"_ _9d\"> </span>5\u201340<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span>Amortization rate<span class=\"_ _2d6\"> </span>20\u201335%<span class=\"_ _110\"> </span>3\u201335%<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Other intangibles comprise mainly customer relationships, patents and trademarks, and intangible assets arising from development.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>For further information, see <span class=\"fc2\">note 4.7</span> Impairment of non-current assets.<span class=\"_ _3e7\"> </span>2022<span class=\"_ _3e7\"> </span>USD million, except percentages<span class=\"_ _15f\"> </span><span class=\"ff4 fse\">Goodwill<span class=\"_ _298\"> </span>Software<span class=\"_ _3e7\"> </span></span>Other intangibles 1)<span class=\"_ _3e7\"> </span>Total<span class=\"_ _3e7\"> </span>Cost<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _f4\"> </span>862<span class=\"_ _24f\"> </span>182<span class=\"_ _1b\"> </span>376<span class=\"_ _128\"> </span>1,420<span class=\"_ _3e7\"> </span>Addition at cost<span class=\"_ _2d5\"> </span>\u2013<span class=\"_ _c4\"> </span>7<span class=\"_ _10b\"> </span>14<span class=\"_ _10b\"> </span>21<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _a8\"> </span>(33)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _2c9\"> </span>(1)<span class=\"_ _23\"> </span>(34)<span class=\"_ _3e7\"> </span>Other transfers<span class=\"_ _218\"> </span>\u2013<span class=\"_ _c4\"> </span>9<span class=\"_ _bc\"> </span>(9)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _212\"> </span>(34)<span class=\"_ _23\"> </span>(14)<span class=\"_ _23\"> </span>(17)<span class=\"_ _23\"> </span>(65)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _195\"> </span>795<span class=\"_ _1b\"> </span>184<span class=\"_ _1b\"> </span>364<span class=\"_ _128\"> </span>1,343<span class=\"_ _3e7\"> </span>Amortization and impairment<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _22\"> </span>(73)<span class=\"_ _9d\"> </span>(136)<span class=\"_ _75\"> </span>(289)<span class=\"_ _9d\"> </span>(499)<span class=\"_ _3e7\"> </span>Amortization<span class=\"_ _126\"> </span>\u2013<span class=\"_ _c6\"> </span>(20)<span class=\"_ _23\"> </span>(14)<span class=\"_ _204\"> </span>(34)<span class=\"_ _3e7\"> </span>Derecognition<span class=\"_ _165\"> </span>33<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>34<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _138\"> </span>(1)<span class=\"_ _58\"> </span>11<span class=\"_ _cb\"> </span>12<span class=\"_ _10b\"> </span>22<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _f9\"> </span>(41)<span class=\"_ _9d\"> </span>(145)<span class=\"_ _9d\"> </span>(291)<span class=\"_ _75\"> </span>(477)<span class=\"_ _3e7\"> </span>Carrying value<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _f4\"> </span>789<span class=\"_ _10b\"> </span>45<span class=\"_ _cb\"> </span>87<span class=\"_ _1b\"> </span>921<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _195\"> </span>754<span class=\"_ _10b\"> </span>39<span class=\"_ _10b\"> </span>73<span class=\"_ _1b\"> </span>867<span class=\"_ _3e7\"> </span>Useful life in years<span class=\"_ _f9\"> </span>Indefinite<span class=\"_ _23\"> </span>3\u20135<span class=\"_ _9d\"> </span>5\u201340<span class=\"_ _3e7\"> </span>Amortization rate<span class=\"_ _2d6\"> </span>20\u201335%<span class=\"_ _110\"> </span>3\u201335%<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Other intangibles comprise mainly customer relationships, patents and trademarks, and intangible assets arising from developmen<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "4.2 <span class=\"_ _102\"></span>Intangible assets<span class=\"_ _3e7\"> </span><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs9a0\">Expenditures on research and development activities<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs9a1\">Expenditures on research and development activities are expensed in the period of the amount of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs9a2\">USD 113 million (USD 95 million in 2022). See also <span class=\"fc2\">note 4.9</span> Government grants.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "4.2 <span class=\"_ _102\"></span>Intangible assets<span class=\"_ _3e7\"> </span>Yara receives free European Emission Allowances (EUAs) under the European Union Emissions Trading Scheme (EU ETS) and free tradable certificate instruments for energy savings (white certificates) under an additional, separate scheme in Italy. For more information, see <span class=\"fc2\">note 4.9</span> Government grants<span class=\"_ _3e7\"> </span><div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gsb1b\">4.9 <span class=\"_ _1d\"></span>Government grants<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsb1d\">Accounting policies<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb1e\">Government grants are recognized in the financial statements when Yara has reasonable assur-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb1f\">ance that the Group will comply with conditions attached to them and the grants will be received. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb20\">Any portion of government grants received, but not yet earned, is deferred as a liability until the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb21\">associated activity is expected to be performed or expenses recognized. Any portion earned, but </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb22\">not yet received, is recognized as a receivable<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb23\">White certificates received are recognized as intangible assets at cost (nominal value zero). If sold, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb24\">Yara recognizes a gain equal to the selling price. For more information see <span class=\"fc2\">note 2.2</span> Other income </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb25\">and commodity derivative gain/loss and <span class=\"fc2\">note 4.2</span> Intangible assets.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls2c ws0 gsb26\">Government granted CO<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1c ff3 fs11 fc8 sc0 ls1 ws0 gsb27\">2</div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls2c ws0 gsb28\"> emission allowances under EU ETS are recognized as intangible assets at </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls2c ws0 gsb29\">cost (nominal value zero). If actual emissions exceed the number of allocated allowances, addi<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls2c ws0 gsb2a\">tional allowances are purchased, and the cost of which is included as part of the production cost of<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls2c ws0 gsb2b\">inventory. Any sale of excess emission rights is recognized at the time of the sale at the transaction </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls2c ws2a gsb2c\">price<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "4.2 <span class=\"_ _102\"></span>Intangible assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Intangible assets with finite useful lives, and that are acquired separately, are carried at cost less accumulated amortization and accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful lives. Both the estimated useful life and amor-<span class=\"_ _3e7\"> </span>tization method are reviewed at the end of each reporting period. The effect of any changes in estimate is accounted for on a prospective basis. Intangible assets with indefinite useful lives, and that are acquired separately, are carried at cost less accumulated impairment losses<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Goodwill is initially measured at cost being the excess of the aggregate of the consideration transferred, the amount recognized for non-controlling interest, and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any) over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognized in profit or loss. After initial recognition, goodwill is measured at cost less any accumulated impairment losses. Useful lives are set as indefinite with no amortization as there is no foreseeable limit to the cash flows generated by goodwill. Instead of amortization, goodwill is tested for impairment. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to cash-generating units (CGUs) or group of CGUs that are expected to benefit from the combination. For more information on impairment, see <span class=\"fc2\">note 4.7</span> Impairment of non-current assets. Intangible assets other than<span class=\"_ _3e7\"> </span>4.7 <span class=\"_ _21\"> </span>Impairment of non-current assets<span class=\"_ _3e7\"> </span> An impairment loss recognized for goodwill is not reversed in a subsequent period. On disposal of a subsidiary, the attributable amount of goodwill is included in the determi-<span class=\"_ _3e7\"> </span>nation of the gain or loss on disposal",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "4.2 <span class=\"_ _102\"></span>Intangible assets<span class=\"_ _3e7\"> </span>4.9 <span class=\"_ _1d\"></span>Government grants<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Government grants are recognized in the financial statements when Yara has reasonable assur-<span class=\"_ _3e7\"> </span>ance that the Group will comply with conditions attached to them and the grants will be received. Any portion of government grants received, but not yet earned, is deferred as a liability until the associated activity is expected to be performed or expenses recognized. Any portion earned, but not yet received, is recognized as a receivable<span class=\"_ _3e7\"> </span>If a government grant refers to research and development activities that do not meet the criteria for capitalization, or it refers to self-constructed property, plant and equipment which does not meet Yara\u2019s internal decision gates for capitalization, the government grant is recognized in the consolidated statement of income as a reduction to the costs for which the grant is intended to compensate",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "<div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs963\">2023<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs964\">USD million, except percentages<span class=\"_ _15f\"> </span><span class=\"ff4 fse\">Goodwill<span class=\"_ _298\"> </span>Software<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs965\">Other </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs966\">intangibles </div><div class=\"t m0 h60 ff4 fs30 fc8 sc0 ls1 ws0 gs967\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs968\">Total<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs969\">Cost<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs96a\">Balance at 1 January<span class=\"_ _f4\"> </span>795<span class=\"_ _24f\"> </span>184<span class=\"_ _1b\"> </span>364<span class=\"_ _128\"> </span>1,343<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs96b\">Addition at cost<span class=\"_ _2d5\"> </span>\u2013<span class=\"_ _10b\"> </span>11<span class=\"_ _10b\"> </span>31<span class=\"_ _10b\"> </span>42<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs96c\">Derecognition<span class=\"_ _a8\"> </span>(17)<span class=\"_ _cb\"> </span>(1)<span class=\"_ _b7\"> </span>(6)<span class=\"_ _23\"> </span>(24)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs96d\">Transfer to asset held for sale<span class=\"_ _20e\"> </span>(11)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _49\"> </span>(8)<span class=\"_ _23\"> </span>(19)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs96e\">Other transfers<span class=\"_ _218\"> </span>\u2013<span class=\"_ _c4\"> </span>5<span class=\"_ _c4\"> </span>8<span class=\"_ _10b\"> </span>13<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs96f\">Foreign currency translation<span class=\"_ _1ff\"> </span>18<span class=\"_ _bc\"> </span>(1)<span class=\"_ _49\"> </span>8<span class=\"_ _cb\"> </span>25<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs970\">Balance at 31 December<span class=\"_ _195\"> </span>785<span class=\"_ _1b\"> </span>198<span class=\"_ _1b\"> </span>397<span class=\"_ _128\"> </span>1,380<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs971\">Amortization and impairment<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs972\">Balance at 1 January<span class=\"_ _22\"> </span>(41)<span class=\"_ _9d\"> </span>(145)<span class=\"_ _75\"> </span>(291)<span class=\"_ _9d\"> </span>(477)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs973\">Amortization<span class=\"_ _126\"> </span>\u2013<span class=\"_ _c6\"> </span>(16)<span class=\"_ _23\"> </span>(12)<span class=\"_ _204\"> </span>(28)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs974\">Impairment loss </div><div class=\"t m0 h23 ff3 fs13 fc8 sc0 ls1 ws0 gs975\">2)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs976\">(11)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _bc\"> </span>(5)<span class=\"_ _23\"> </span>(16)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs977\">Derecognition<span class=\"_ _165\"> </span>17<span class=\"_ _da\"> </span>1<span class=\"_ _c4\"> </span>6<span class=\"_ _10b\"> </span>24<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs978\">Transfer to asset held for sale<span class=\"_ _be\"> </span>11<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _c4\"> </span>8<span class=\"_ _cb\"> </span>19<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs979\">Other transfers<span class=\"_ _218\"> </span>\u2013<span class=\"_ _c4\"> </span>3<span class=\"_ _bc\"> </span>(3)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs97a\">Foreign currency translation<span class=\"_ _138\"> </span>(1)<span class=\"_ _49\"> </span>1<span class=\"_ _49\"> </span>(8)<span class=\"_ _b7\"> </span>(8)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs97b\">Balance at 31 December<span class=\"_ _f9\"> </span>(25)<span class=\"_ _9d\"> </span>(155)<span class=\"_ _9d\"> </span>(305)<span class=\"_ _75\"> </span>(485)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs97c\">Carrying value<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs97d\">Balance at 1 January<span class=\"_ _f4\"> </span>754<span class=\"_ _10b\"> </span>39<span class=\"_ _cb\"> </span>73<span class=\"_ _1b\"> </span>867<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs97e\">Balance at 31 December<span class=\"_ _195\"> </span>760<span class=\"_ _10b\"> </span>43<span class=\"_ _10b\"> </span>92<span class=\"_ _1b\"> </span>896<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs97f\">Useful life in years<span class=\"_ _f9\"> </span>Indefinite<span class=\"_ _23\"> </span>3\u20135<span class=\"_ _9d\"> </span>5\u201340<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs980\">Amortization rate<span class=\"_ _2d6\"> </span>20\u201335%<span class=\"_ _110\"> </span>3\u201335%<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gs981\">1)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gs982\"> <span class=\"_ _0\"></span>Other intangibles comprise mainly customer relationships, patents and trademarks, and intangible assets arising from development.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gs983\">2)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gs984\"> <span class=\"_ _0\"></span>For further information, see <span class=\"fc2\">note 4.7</span> Impairment of non-current assets.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs985\">2022<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs986\">USD million, except percentages<span class=\"_ _15f\"> </span><span class=\"ff4 fse\">Goodwill<span class=\"_ _298\"> </span>Software<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs987\">Other </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs988\">intangibles </div><div class=\"t m0 h60 ff4 fs30 fc8 sc0 ls1 ws0 gs989\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs98a\">Total<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs98b\">Cost<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs98c\">Balance at 1 January<span class=\"_ _f4\"> </span>862<span class=\"_ _24f\"> </span>182<span class=\"_ _1b\"> </span>376<span class=\"_ _128\"> </span>1,420<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs98d\">Addition at cost<span class=\"_ _2d5\"> </span>\u2013<span class=\"_ _c4\"> </span>7<span class=\"_ _10b\"> </span>14<span class=\"_ _10b\"> </span>21<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs98e\">Derecognition<span class=\"_ _a8\"> </span>(33)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _2c9\"> </span>(1)<span class=\"_ _23\"> </span>(34)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs98f\">Other transfers<span class=\"_ _218\"> </span>\u2013<span class=\"_ _c4\"> </span>9<span class=\"_ _bc\"> </span>(9)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs990\">Foreign currency translation<span class=\"_ _212\"> </span>(34)<span class=\"_ _23\"> </span>(14)<span class=\"_ _23\"> </span>(17)<span class=\"_ _23\"> </span>(65)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs991\">Balance at 31 December<span class=\"_ _195\"> </span>795<span class=\"_ _1b\"> </span>184<span class=\"_ _1b\"> </span>364<span class=\"_ _128\"> </span>1,343<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs992\">Amortization and impairment<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs993\">Balance at 1 January<span class=\"_ _22\"> </span>(73)<span class=\"_ _9d\"> </span>(136)<span class=\"_ _75\"> </span>(289)<span class=\"_ _9d\"> </span>(499)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs994\">Amortization<span class=\"_ _126\"> </span>\u2013<span class=\"_ _c6\"> </span>(20)<span class=\"_ _23\"> </span>(14)<span class=\"_ _204\"> </span>(34)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs995\">Derecognition<span class=\"_ _165\"> </span>33<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>34<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs996\">Foreign currency translation<span class=\"_ _138\"> </span>(1)<span class=\"_ _58\"> </span>11<span class=\"_ _cb\"> </span>12<span class=\"_ _10b\"> </span>22<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs997\">Balance at 31 December<span class=\"_ _f9\"> </span>(41)<span class=\"_ _9d\"> </span>(145)<span class=\"_ _9d\"> </span>(291)<span class=\"_ _75\"> </span>(477)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs998\">Carrying value<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs999\">Balance at 1 January<span class=\"_ _f4\"> </span>789<span class=\"_ _10b\"> </span>45<span class=\"_ _cb\"> </span>87<span class=\"_ _1b\"> </span>921<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs99a\">Balance at 31 December<span class=\"_ _195\"> </span>754<span class=\"_ _10b\"> </span>39<span class=\"_ _10b\"> </span>73<span class=\"_ _1b\"> </span>867<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs99b\">Useful life in years<span class=\"_ _f9\"> </span>Indefinite<span class=\"_ _23\"> </span>3\u20135<span class=\"_ _9d\"> </span>5\u201340<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs99c\">Amortization rate<span class=\"_ _2d6\"> </span>20\u201335%<span class=\"_ _110\"> </span>3\u201335%<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gs99d\">1)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gs99e\"> <span class=\"_ _0\"></span>Other intangibles comprise mainly customer relationships, patents and trademarks, and intangible assets arising from developmen<span class=\"_ _3e7\"> </span>t.<span class=\"_ _3e7\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fc\">4.3 <span class=\"_ _102\"></span>Associated companies and joint ventures<span class=\"_ _3e7\"> </span></div>Sales and receivables/payables<span class=\"_ _3e7\"> </span>Sales from investees to Yara were USD 20 million (2022: USD 12 million). At 31 December 2023, Yara had net current receivables towards investees of USD 3 million (2022: USD 4 million).<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _5a\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _2cf\"> </span>2022<span class=\"_ _3e7\"> </span></span>Associated companies<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2d7\"> </span>53<span class=\"_ _10b\"> </span>33<span class=\"_ _3e7\"> </span>Net movements in investments and long-term loans to associates<span class=\"_ _c0\"> </span>13<span class=\"_ _cb\"> </span>18<span class=\"_ _3e7\"> </span>Yara\u2019s share of Net income/(loss)<span class=\"_ _2d8\"> </span>7<span class=\"_ _c4\"> </span>6<span class=\"_ _3e7\"> </span>Dividends/repayment of capital<span class=\"_ _13c\"> </span>(7)<span class=\"_ _cb\"> </span>(2)<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _243\"> </span>3<span class=\"_ _bc\"> </span>(3)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _2d9\"> </span>69<span class=\"_ _10b\"> </span>53<span class=\"_ _3e7\"> </span>Joint ventures<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2d7\"> </span>94<span class=\"_ _10b\"> </span>87<span class=\"_ _3e7\"> </span>Yara\u2019s share of Net income/(loss)<span class=\"_ _2da\"> </span>(6)<span class=\"_ _58\"> </span>19<span class=\"_ _3e7\"> </span>Dividends/repayment of capital<span class=\"_ _13c\"> </span>(8)<span class=\"_ _cb\"> </span>(6)<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _243\"> </span>4<span class=\"_ _bc\"> </span>(5)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _2d9\"> </span>84<span class=\"_ _10b\"> </span>94<span class=\"_ _3e7\"> </span>Associated companies and joint ventures<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _26d\"> </span>147<span class=\"_ _1b\"> </span>120<span class=\"_ _3e7\"> </span>Net movements in investments and long-term loans to associates<span class=\"_ _c0\"> </span>13<span class=\"_ _cb\"> </span>18<span class=\"_ _3e7\"> </span>Yara\u2019s share of Net income/(loss)<span class=\"_ _2d8\"> </span>1<span class=\"_ _10b\"> </span>25<span class=\"_ _3e7\"> </span>Dividends/repayment of capital<span class=\"_ _199\"> </span>(16)<span class=\"_ _b7\"> </span>(8)<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _243\"> </span>7<span class=\"_ _bc\"> </span>(8)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _26e\"> </span>152<span class=\"_ _1b\"> </span>147<span class=\"_ _3e7\"> </span>Due to it being impractical to obtain financial reports within the same reporting date as Yara, there is, for some of the associated companies and joint ventures, a lag of 1\u20133 months for the numbers included above<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "4.3 <span class=\"_ _102\"></span>Associated companies and joint ventures<span class=\"_ _3e7\"> </span>Overview<span class=\"_ _3e7\"> </span>Yara has several minor investments classified as associated companies and joint ventures. These are mainly investments in sales &amp; marketing entities within the Americas and Industrial Solutions operating segments<span class=\"_ _3e7\"> </span>Sales and receivables/payables<span class=\"_ _3e7\"> </span>Sales from investees to Yara were USD 20 million (2022: USD 12 million). At 31 December 2023, Yara had net current receivables towards investees of USD 3 million (2022: USD 4 million).<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _5a\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _2cf\"> </span>2022<span class=\"_ _3e7\"> </span></span>Associated companies<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2d7\"> </span>53<span class=\"_ _10b\"> </span>33<span class=\"_ _3e7\"> </span>Net movements in investments and long-term loans to associates<span class=\"_ _c0\"> </span>13<span class=\"_ _cb\"> </span>18<span class=\"_ _3e7\"> </span>Yara\u2019s share of Net income/(loss)<span class=\"_ _2d8\"> </span>7<span class=\"_ _c4\"> </span>6<span class=\"_ _3e7\"> </span>Dividends/repayment of capital<span class=\"_ _13c\"> </span>(7)<span class=\"_ _cb\"> </span>(2)<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _243\"> </span>3<span class=\"_ _bc\"> </span>(3)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _2d9\"> </span>69<span class=\"_ _10b\"> </span>53<span class=\"_ _3e7\"> </span>Joint ventures<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2d7\"> </span>94<span class=\"_ _10b\"> </span>87<span class=\"_ _3e7\"> </span>Yara\u2019s share of Net income/(loss)<span class=\"_ _2da\"> </span>(6)<span class=\"_ _58\"> </span>19<span class=\"_ _3e7\"> </span>Dividends/repayment of capital<span class=\"_ _13c\"> </span>(8)<span class=\"_ _cb\"> </span>(6)<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _243\"> </span>4<span class=\"_ _bc\"> </span>(5)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _2d9\"> </span>84<span class=\"_ _10b\"> </span>94<span class=\"_ _3e7\"> </span>Associated companies and joint ventures<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _26d\"> </span>147<span class=\"_ _1b\"> </span>120<span class=\"_ _3e7\"> </span>Net movements in investments and long-term loans to associates<span class=\"_ _c0\"> </span>13<span class=\"_ _cb\"> </span>18<span class=\"_ _3e7\"> </span>Yara\u2019s share of Net income/(loss)<span class=\"_ _2d8\"> </span>1<span class=\"_ _10b\"> </span>25<span class=\"_ _3e7\"> </span>Dividends/repayment of capital<span class=\"_ _199\"> </span>(16)<span class=\"_ _b7\"> </span>(8)<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _243\"> </span>7<span class=\"_ _bc\"> </span>(8)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _26e\"> </span>152<span class=\"_ _1b\"> </span>147<span class=\"_ _3e7\"> </span>Due to it being impractical to obtain financial reports within the same reporting date as Yara, there is, for some of the associated companies and joint ventures, a lag of 1\u20133 months for the numbers included above<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "4.3 <span class=\"_ _102\"></span>Associated companies and joint ventures<span class=\"_ _3e7\"> </span>Overview<span class=\"_ _3e7\"> </span>Yara has several minor investments classified as associated companies and joint ventures. These are mainly investments in sales &amp; marketing entities within the Americas and Industrial Solutions operating segments<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Associated companies are investments in companies where the Group has significant influence, but not control. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. Significant influence normally exists when the Group holds directly or indirectly between 20 percent and 50 percent of voting rights<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>A joint arrangement is an arrangement in which two or more parties have joint control. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. A joint arrangement is either a joint operation or a joint venture. The classification depends upon the rights and obligations of the parties to the arrangement. In a joint operation the parties have rights to the assets, and obligations for the liabilities, of the arrangement (see <span class=\"fc2\">note 4.4</span> Joint operations for further details). In a joint venture the parties have rights to the net assets of the arrangement.<span class=\"_ _3e7\"> </span>The share of results, assets and liabilities of associated companies and joint ventures are incorporated into the consolidated financial statements using the equity method of accounting. Investments in equity-accounted investees are tested for impairment if indications of loss in value are identified. Where necessary, accounting policies of equity-accounted investees are changed to ensure consistency with the accounting policies adopted by the Yara Group<span class=\"_ _3e7\"> </span>4.4 Joint operations<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>With reference to joint arrangements, as detailed in <span class=\"fc2\">note 4.3</span> Associated companies and joint ventures, the parties in a joint operation have rights to the assets, and obligations for the liabilities, of the arrangement. The Group recognizes in relation to its interests in a joint operation:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Its assets, including its share of assets held jointly;<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Its liabilities, including its share of any liabilities incurred jointly;<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Its revenue from the sale of its share of the output arising from the joint operation;<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Its share of the revenue from the sale of the output by the joint operation and;<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Its expenses, including its share of any expenses incurred jointly.<span class=\"_ _3e7\"> </span>The Group accounts for these assets, liabilities, revenues and expenses in accordance with the applicable IFRSs<span class=\"_ _3e7\"> </span>8.1 <span class=\"_ _5\"> </span>Related parties<span class=\"_ _3e7\"> </span>The Norwegian State<span class=\"_ _3e7\"> </span>At 31 December 2023, the Norwegian State owned 92,239,891 shares, representing 36.21 percent of the total number of shares issued. On the same date, The Government Pension Fund Norway owned 16,750,126 shares, representing 6.58 percent of the total number of shares issued.<span class=\"_ _3e7\"> </span>Yara Pension fund<span class=\"_ _3e7\"> </span>One of Yara International ASA\u2019s pension plans is arranged through Yara\u2019s pension fund in Norway \u201cYara Pensjonskasse\u201d. This plan has been closed for new members since July 2006. During 2023, Yara has contributed to the pension fund through deductions from premium fund and premium paid by the sponsoring companies Yara International ASA and Yara Norge AS.<span class=\"_ _3e7\"> </span>Associated companies, Joint ventures and Joint operations<span class=\"_ _3e7\"> </span>Transactions with Associated companies, Joint ventures and Joint operations are described in notes 4.3<span class=\"fc8\"> and </span>4.4<span class=\"fc8\">.<span class=\"_ _3e7\"> </span></span>Board of Directors<span class=\"_ _3e7\"> </span>Members of the Board of Directors are elected for two-year terms. Their rights and obligations as board members are solely and specifically provided for the company\u2019s articles of association and Norwegian law. The company has no significant contracts in which a Board Member has a material interest",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "4.3 <span class=\"_ _102\"></span>Associated companies and joint ventures<span class=\"_ _3e7\"> </span>Overview<span class=\"_ _3e7\"> </span>Yara has several minor investments classified as associated companies and joint ventures. These are mainly investments in sales &amp; marketing entities within the Americas and Industrial Solutions operating segments<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Associated companies are investments in companies where the Group has significant influence, but not control. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. Significant influence normally exists when the Group holds directly or indirectly between 20 percent and 50 percent of voting rights<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>A joint arrangement is an arrangement in which two or more parties have joint control. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. A joint arrangement is either a joint operation or a joint venture. The classification depends upon the rights and obligations of the parties to the arrangement. In a joint operation the parties have rights to the assets, and obligations for the liabilities, of the arrangement (see <span class=\"fc2\">note 4.4</span> Joint operations for further details). In a joint venture the parties have rights to the net assets of the arrangement.<span class=\"_ _3e7\"> </span>The share of results, assets and liabilities of associated companies and joint ventures are incorporated into the consolidated financial statements using the equity method of accounting. Investments in equity-accounted investees are tested for impairment if indications of loss in value are identified. Where necessary, accounting policies of equity-accounted investees are changed to ensure consistency with the accounting policies adopted by the Yara Group<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "4.3 <span class=\"_ _102\"></span>Associated companies and joint ventures<span class=\"_ _3e7\"> </span><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs9ac\">Sales and receivables/payables<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs9ad\">Sales from investees to Yara were USD 20 million (2022: USD 12 million). At 31 December </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs9ae\">2023, Yara had net current receivables towards investees of USD 3 million (2022: USD 4 </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs9af\">million).<span class=\"_ _3e7\"> </span></div>USD millions<span class=\"_ _5a\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _2cf\"> </span>2022<span class=\"_ _3e7\"> </span></span>Associated companies<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2d7\"> </span>53<span class=\"_ _10b\"> </span>33<span class=\"_ _3e7\"> </span>Net movements in investments and long-term loans to associates<span class=\"_ _c0\"> </span>13<span class=\"_ _cb\"> </span>18<span class=\"_ _3e7\"> </span>Yara\u2019s share of Net income/(loss)<span class=\"_ _2d8\"> </span>7<span class=\"_ _c4\"> </span>6<span class=\"_ _3e7\"> </span>Dividends/repayment of capital<span class=\"_ _13c\"> </span>(7)<span class=\"_ _cb\"> </span>(2)<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _243\"> </span>3<span class=\"_ _bc\"> </span>(3)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _2d9\"> </span>69<span class=\"_ _10b\"> </span>53<span class=\"_ _3e7\"> </span>Joint ventures<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2d7\"> </span>94<span class=\"_ _10b\"> </span>87<span class=\"_ _3e7\"> </span>Yara\u2019s share of Net income/(loss)<span class=\"_ _2da\"> </span>(6)<span class=\"_ _58\"> </span>19<span class=\"_ _3e7\"> </span>Dividends/repayment of capital<span class=\"_ _13c\"> </span>(8)<span class=\"_ _cb\"> </span>(6)<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _243\"> </span>4<span class=\"_ _bc\"> </span>(5)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _2d9\"> </span>84<span class=\"_ _10b\"> </span>94<span class=\"_ _3e7\"> </span>Associated companies and joint ventures<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _26d\"> </span>147<span class=\"_ _1b\"> </span>120<span class=\"_ _3e7\"> </span>Net movements in investments and long-term loans to associates<span class=\"_ _c0\"> </span>13<span class=\"_ _cb\"> </span>18<span class=\"_ _3e7\"> </span>Yara\u2019s share of Net income/(loss)<span class=\"_ _2d8\"> </span>1<span class=\"_ _10b\"> </span>25<span class=\"_ _3e7\"> </span>Dividends/repayment of capital<span class=\"_ _199\"> </span>(16)<span class=\"_ _b7\"> </span>(8)<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _243\"> </span>7<span class=\"_ _bc\"> </span>(8)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _26e\"> </span>152<span class=\"_ _1b\"> </span>147<span class=\"_ _3e7\"> </span>Due to it being impractical to obtain financial reports within the same reporting date as Yara, there is, for some of the associated companies and joint ventures, a lag of 1\u20133 months for the numbers included above<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "4.3 <span class=\"_ _102\"></span>Associated companies and joint ventures<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Associated companies are investments in companies where the Group has significant influence, but not control. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. Significant influence normally exists when the Group holds directly or indirectly between 20 percent and 50 percent of voting rights<span class=\"_ _3e7\"> </span>The share of results, assets and liabilities of associated companies and joint ventures are incorporated into the consolidated financial statements using the equity method of accounting. Investments in equity-accounted investees are tested for impairment if indications of loss in value are identified. Where necessary, accounting policies of equity-accounted investees are changed to ensure consistency with the accounting policies adopted by the Yara Group<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "4.3 <span class=\"_ _102\"></span>Associated companies and joint ventures<span class=\"_ _3e7\"> </span><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gs9aa\">Accounting policies<span class=\"_ _3e7\"> </span></div>A joint arrangement is an arrangement in which two or more parties have joint control. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. A joint arrangement is either a joint operation or a joint venture. The classification depends upon the rights and obligations of the parties to the arrangement. In a joint operation the parties have rights to the assets, and obligations for the liabilities, of the arrangement (see <span class=\"fc2\">note 4.4</span> Joint operations for further details). In a joint venture the parties have rights to the net assets of the arrangement.<span class=\"_ _3e7\"> </span>The share of results, assets and liabilities of associated companies and joint ventures are incorporated into the consolidated financial statements using the equity method of accounting. Investments in equity-accounted investees are tested for impairment if indications of loss in value are identified. Where necessary, accounting policies of equity-accounted investees are changed to ensure consistency with the accounting policies adopted by the Yara Group<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "4.3 <span class=\"_ _102\"></span>Associated companies and joint ventures<span class=\"_ _3e7\"> </span>Sales and receivables/payables<span class=\"_ _3e7\"> </span>Sales from investees to Yara were USD 20 million (2022: USD 12 million). At 31 December 2023, Yara had net current receivables towards investees of USD 3 million (2022: USD 4 million).<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _5a\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _2cf\"> </span>2022<span class=\"_ _3e7\"> </span></span>Associated companies<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2d7\"> </span>53<span class=\"_ _10b\"> </span>33<span class=\"_ _3e7\"> </span>Net movements in investments and long-term loans to associates<span class=\"_ _c0\"> </span>13<span class=\"_ _cb\"> </span>18<span class=\"_ _3e7\"> </span>Yara\u2019s share of Net income/(loss)<span class=\"_ _2d8\"> </span>7<span class=\"_ _c4\"> </span>6<span class=\"_ _3e7\"> </span>Dividends/repayment of capital<span class=\"_ _13c\"> </span>(7)<span class=\"_ _cb\"> </span>(2)<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _243\"> </span>3<span class=\"_ _bc\"> </span>(3)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _2d9\"> </span>69<span class=\"_ _10b\"> </span>53<span class=\"_ _3e7\"> </span>Joint ventures<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _2d7\"> </span>94<span class=\"_ _10b\"> </span>87<span class=\"_ _3e7\"> </span>Yara\u2019s share of Net income/(loss)<span class=\"_ _2da\"> </span>(6)<span class=\"_ _58\"> </span>19<span class=\"_ _3e7\"> </span>Dividends/repayment of capital<span class=\"_ _13c\"> </span>(8)<span class=\"_ _cb\"> </span>(6)<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _243\"> </span>4<span class=\"_ _bc\"> </span>(5)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _2d9\"> </span>84<span class=\"_ _10b\"> </span>94<span class=\"_ _3e7\"> </span>Associated companies and joint ventures<span class=\"_ _3e7\"> </span>Balance at 1 January<span class=\"_ _26d\"> </span>147<span class=\"_ _1b\"> </span>120<span class=\"_ _3e7\"> </span>Net movements in investments and long-term loans to associates<span class=\"_ _c0\"> </span>13<span class=\"_ _cb\"> </span>18<span class=\"_ _3e7\"> </span>Yara\u2019s share of Net income/(loss)<span class=\"_ _2d8\"> </span>1<span class=\"_ _10b\"> </span>25<span class=\"_ _3e7\"> </span>Dividends/repayment of capital<span class=\"_ _199\"> </span>(16)<span class=\"_ _b7\"> </span>(8)<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _243\"> </span>7<span class=\"_ _bc\"> </span>(8)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _26e\"> </span>152<span class=\"_ _1b\"> </span>147<span class=\"_ _3e7\"> </span>Due to it being impractical to obtain financial reports within the same reporting date as Yara, there is, for some of the associated companies and joint ventures, a lag of 1\u20133 months for the numbers included above<span class=\"_ _3e7\"> </span><div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fc\">4.4 Joint operations<span class=\"_ _3e7\"> </span></div>Yara has three investments that are classified as joint operations:<span class=\"_ _3e7\"> </span>Yara Pilbara Nitrates Pty Ltd.<span class=\"_ _3e7\"> </span>Yara Pilbara Nitrates owns a technical ammonium nitrate (TAN) plant next to Yara\u2019s ammonia plant in the Pilbara region of Australia. The plant has an annual production capacity of about 330.000 metric tonnes of TAN and primarily supplies the mining operations in the region. The company is 50 percent owned by Yara and 50 percent by Orica.<span class=\"_ _3e7\"> </span>Trinidad Nitrogen Co. Ltd. (Tringen)<span class=\"_ _3e7\"> </span>Tringen owns an ammonia complex consisting of two separate ammonia plants which are managed and operated by Yara under a management and operating agreement. In addition, Yara provides marketing support through sales agency agreements. The two plants have an annual production capacity of about 1 million metric tonnes of ammonia which is mainly exported to other markets. Yara has a 49 percent ownership stake in Tringen, the remaining 51 percent of Tringen is owned by National Enterprises Limited, which is a publicly listed Company, in which the Government of the Republic of Trinidad and Tobago has majority shareholding.<span class=\"_ _3e7\"> </span>Yara Freeport LLC DBA Texas Ammonia<span class=\"_ _3e7\"> </span>Yara and the BASF Group have constructed an ammonia plant at BASF\u2019s site in Freeport, Texas, US. Commercial operations commenced in 2018. BASF manages and operates the plant. The plant has an annual nameplate production capacity of about 750.000 metric tonnes of ammonia and each party off-takes ammonia from the plant in accordance with their ownership share. The company is 68 percent owned by Yara and 32 percent by BASF<span class=\"_ _3e7\"> </span><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs9b4\">The following table shows the effect of consolidating joint operations on Yara\u2019s financial statements. The table is based on unaudited financial information of Yara\u2019s joint operations based on their IFRS </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gs9b5\">financial statements.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs9b6\">Statement of financial position<span class=\"_ _2db\"> </span><span class=\"fse fc8\">31 December 2023<span class=\"_ _18f\"> </span>31 December 2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h7d ff2 fs9 fc8 sc0 ls1 ws0 gs9b7\">USD millions (unaudited)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9b8\">Yara Pilbara </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9b9\">Nitrates<span class=\"_ _f\"> </span>Tringen<span class=\"_ _de\"> </span>Yara Freeport<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9ba\">Yara\u2019s share of </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9bb\">consolidated Joint </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9bc\">operations<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9bd\">Yara Pilbara </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9be\">Nitrates<span class=\"_ _f\"> </span>Tringen<span class=\"_ _de\"> </span>Yara Freeport<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9bf\">Yara\u2019s share of </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9c0\">consolidated Joint </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9c1\">operations<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs9c2\">Assets<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9c3\">Deferred tax assets<span class=\"_ _12c\"> </span>43<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _227\"> </span>43<span class=\"_ _236\"> </span>48<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c2\"> </span>48<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9c4\">Property, plant and equipment<span class=\"_ _140\"> </span>312<span class=\"_ _2c2\"> </span>66<span class=\"_ _4e\"> </span>236<span class=\"_ _4e\"> </span>613<span class=\"_ _2b3\"> </span>307<span class=\"_ _2c2\"> </span>71<span class=\"_ _4e\"> </span>235<span class=\"_ _4e\"> </span>612<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9c5\">Right-of-use assets<span class=\"_ _2d0\"> </span>7<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>4<span class=\"_ _2c2\"> </span>10<span class=\"_ _1cb\"> </span>7<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>4<span class=\"_ _2c2\"> </span>11<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9c6\">Other non-current assets<span class=\"_ _63\"> </span>\u2013<span class=\"_ _1de\"> </span>3<span class=\"_ _6d\"> </span>1<span class=\"_ _6d\"> </span>4<span class=\"_ _10\"> </span>\u2013<span class=\"_ _6d\"> </span>3<span class=\"_ _1de\"> </span>1<span class=\"_ _6d\"> </span>4<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9c7\">Total non-current assets<span class=\"_ _2c0\"> </span>362<span class=\"_ _2f\"> </span>69<span class=\"_ _4e\"> </span>241<span class=\"_ _4e\"> </span>672<span class=\"_ _2b3\"> </span>362<span class=\"_ _2c2\"> </span>74<span class=\"_ _4e\"> </span>240<span class=\"_ _4e\"> </span>676<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9c8\">Inventories<span class=\"_ _169\"> </span>7<span class=\"_ _2f\"> </span>20<span class=\"_ _6d\"> </span>3<span class=\"_ _2f\"> </span>30<span class=\"_ _1cb\"> </span>7<span class=\"_ _2c2\"> </span>29<span class=\"_ _6d\"> </span>2<span class=\"_ _2c2\"> </span>38<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9c9\">External trade receivables<span class=\"_ _145\"> </span>3<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>3<span class=\"_ _db\"> </span>16<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>16<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9ca\">Internal trade receivables<span class=\"_ _ad\"> </span>\u2013<span class=\"_ _2c2\"> </span>12<span class=\"_ _2f\"> </span>14<span class=\"_ _2f\"> </span>26<span class=\"_ _10\"> </span>\u2013<span class=\"_ _2f\"> </span>26<span class=\"_ _2f\"> </span>14<span class=\"_ _2f\"> </span>41<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9cb\">Prepaid expenses and other current assets<span class=\"_ _171\"> </span>1<span class=\"_ _6d\"> </span>6<span class=\"_ _6d\"> </span>2<span class=\"_ _1de\"> </span>9<span class=\"_ _1cb\"> </span>1<span class=\"_ _2f\"> </span>13<span class=\"_ _6d\"> </span>2<span class=\"_ _2c2\"> </span>16<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9cc\">Cash and cash equivalents<span class=\"_ _12e\"> </span>8<span class=\"_ _2f\"> </span>63<span class=\"_ _2c2\"> </span>19<span class=\"_ _2f\"> </span>90<span class=\"_ _1cb\"> </span>2<span class=\"_ _2c2\"> </span>60<span class=\"_ _2f\"> </span>25<span class=\"_ _2f\"> </span>87<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9cd\">Total current assets<span class=\"_ _1d7\"> </span>18<span class=\"_ _4e\"> </span>101<span class=\"_ _2c2\"> </span>38<span class=\"_ _4e\"> </span>158<span class=\"_ _236\"> </span>26<span class=\"_ _4e\"> </span>129<span class=\"_ _2f\"> </span>43<span class=\"_ _4e\"> </span>198<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9ce\">Total assets<span class=\"_ _240\"> </span>380<span class=\"_ _4e\"> </span>170<span class=\"_ _4e\"> </span>279<span class=\"_ _4e\"> </span>830<span class=\"_ _29f\"> </span>388<span class=\"_ _4e\"> </span>203<span class=\"_ _4e\"> </span>283<span class=\"_ _4e\"> </span>874<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9cf\">Total equity<span class=\"_ _2dc\"> </span>213<span class=\"_ _4e\"> </span>130<span class=\"_ _4e\"> </span>263<span class=\"_ _4e\"> </span>606<span class=\"_ _29f\"> </span>219<span class=\"_ _4e\"> </span>156<span class=\"_ _4e\"> </span>266<span class=\"_ _4e\"> </span>642<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs9d0\">Liabilities<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9d1\">Employee benefits<span class=\"_ _1b3\"> </span>\u2013<span class=\"_ _2f\"> </span>12<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>12<span class=\"_ _10\"> </span>\u2013<span class=\"_ _2c2\"> </span>10<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>10<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9d2\">Deferred tax liabilities<span class=\"_ _2dd\"> </span>\u2013<span class=\"_ _6d\"> </span>3<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1de\"> </span>3<span class=\"_ _10\"> </span>\u2013<span class=\"_ _6d\"> </span>7<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>7<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9d3\">Non-current provisions<span class=\"_ _62\"> </span>19<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>19<span class=\"_ _236\"> </span>17<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>\u2013<span class=\"_ _2f\"> </span>17<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9d4\">External non-current interest-bearing debt<span class=\"_ _187\"> </span>6<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1de\"> </span>3<span class=\"_ _2f\"> </span>10<span class=\"_ _1cb\"> </span>6<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>3<span class=\"_ _2c2\"> </span>10<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9d5\">Internal non-current interest-bearing debt<span class=\"_ _1a6\"> </span>134<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>134<span class=\"_ _29f\"> </span>129<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>129<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9d6\">Total non-current liabilities<span class=\"_ _26f\"> </span>159<span class=\"_ _2c2\"> </span>15<span class=\"_ _6d\"> </span>3<span class=\"_ _4e\"> </span>178<span class=\"_ _29f\"> </span>152<span class=\"_ _2f\"> </span>16<span class=\"_ _6d\"> </span>3<span class=\"_ _4e\"> </span>172<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9d7\">External trade and other current payables<span class=\"_ _166\"> </span>3<span class=\"_ _2f\"> </span>22<span class=\"_ _2f\"> </span>10<span class=\"_ _2c2\"> </span>35<span class=\"_ _1cb\"> </span>3<span class=\"_ _2f\"> </span>24<span class=\"_ _2f\"> </span>11<span class=\"_ _2c2\"> </span>37<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9d8\">Internal trade and other current payables<span class=\"_ _12b\"> </span>4<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>4<span class=\"_ _db\"> </span>12<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c2\"> </span>12<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9d9\">Current tax liabilities<span class=\"_ _25e\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>\u2013<span class=\"_ _10\"> </span>\u2013<span class=\"_ _6d\"> </span>5<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>5<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9da\">Current provisions<span class=\"_ _27c\"> </span>\u2013<span class=\"_ _6d\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1cb\"> </span>1<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1de\"> </span>1<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9db\">Other current liabilities<span class=\"_ _2de\"> </span>1<span class=\"_ _6d\"> </span>3<span class=\"_ _1de\"> </span>2<span class=\"_ _6d\"> </span>6<span class=\"_ _10\"> </span>\u2013<span class=\"_ _6d\"> </span>2<span class=\"_ _6d\"> </span>3<span class=\"_ _6d\"> </span>5<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9dc\">Total current liabilities<span class=\"_ _2da\"> </span>8<span class=\"_ _2f\"> </span>25<span class=\"_ _2f\"> </span>12<span class=\"_ _2f\"> </span>45<span class=\"_ _236\"> </span>16<span class=\"_ _2c2\"> </span>30<span class=\"_ _2f\"> </span>13<span class=\"_ _2f\"> </span>59<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9dd\">Total equity and liabilities<span class=\"_ _23b\"> </span>380<span class=\"_ _106\"> </span>170<span class=\"_ _4e\"> </span>279<span class=\"_ _4e\"> </span>830<span class=\"_ _2b3\"> </span>388<span class=\"_ _4e\"> </span>203<span class=\"_ _4e\"> </span>283<span class=\"_ _4e\"> </span>874<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs9df\">Statement of income<span class=\"_ _2ac\"> </span><span class=\"fse fc8\">2023<span class=\"_ _270\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h7d ff2 fs9 fc8 sc0 ls1 ws0 gs9e0\">USD millions (unaudited)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9e1\">Yara Pilbara </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9e2\">Nitrates<span class=\"_ _f\"> </span>Tringen<span class=\"_ _de\"> </span>Yara Freeport<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9e3\">Yara\u2019s share of </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9e4\">consolidated Joint </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9e5\">operations<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9e6\">Yara Pilbara </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9e7\">Nitrates<span class=\"_ _f\"> </span>Tringen<span class=\"_ _de\"> </span>Yara Freeport<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9e8\">Yara\u2019s share of </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9e9\">consolidated Joint </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9ea\">operations<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9eb\">Revenue and other income<span class=\"_ _1a3\"> </span>45<span class=\"_ _4e\"> </span>156<span class=\"_ _4e\"> </span>155<span class=\"_ _4e\"> </span>356<span class=\"_ _db\"> </span>95<span class=\"_ _4e\"> </span>379<span class=\"_ _4e\"> </span>230<span class=\"_ _4e\"> </span>703<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9ec\">Operating costs and expenses<span class=\"_ _21d\"> </span>(68)<span class=\"_ _53\"> </span>(145)<span class=\"_ _53\"> </span>(143)<span class=\"_ _53\"> </span>(356)<span class=\"_ _43\"> </span>(92)<span class=\"_ _53\"> </span>(216)<span class=\"_ _53\"> </span>(221)<span class=\"_ _53\"> </span>(529)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9ed\">Operating income/(loss)<span class=\"_ _64\"> </span>(23)<span class=\"_ _2c5\"> </span>11<span class=\"_ _2f\"> </span>12<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1cb\"> </span>3<span class=\"_ _4e\"> </span>162<span class=\"_ _6d\"> </span>9<span class=\"_ _106\"> </span>174<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9ee\">Income/(loss) before tax<span class=\"_ _164\"> </span>(30)<span class=\"_ _5e\"> </span>12<span class=\"_ _2f\"> </span>13<span class=\"_ _e8\"> </span>(4)<span class=\"_ _b5\"> </span>(6)<span class=\"_ _50\"> </span>165<span class=\"_ _6d\"> </span>9<span class=\"_ _4e\"> </span>168<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9ef\">Income tax expense<span class=\"_ _13c\"> </span>(5)<span class=\"_ _28d\"> </span>(4)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _e8\"> </span>(9)<span class=\"_ _cf\"> </span>1<span class=\"_ _2c5\"> </span>(59)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(58)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9f0\">Net income/(loss)<span class=\"_ _1da\"> </span>(35)<span class=\"_ _1e2\"> </span>8<span class=\"_ _2c2\"> </span>13<span class=\"_ _5e\"> </span>(14)<span class=\"_ _b5\"> </span>(5)<span class=\"_ _50\"> </span>106<span class=\"_ _6d\"> </span>9<span class=\"_ _4e\"> </span>110<span class=\"_ _3e7\"> </span></div>8.1 <span class=\"_ _5\"> </span>Related parties<span class=\"_ _3e7\"> </span>The Norwegian State<span class=\"_ _3e7\"> </span>At 31 December 2023, the Norwegian State owned 92,239,891 shares, representing 36.21 percent of the total number of shares issued. On the same date, The Government Pension Fund Norway owned 16,750,126 shares, representing 6.58 percent of the total number of shares issued.<span class=\"_ _3e7\"> </span>Yara Pension fund<span class=\"_ _3e7\"> </span>One of Yara International ASA\u2019s pension plans is arranged through Yara\u2019s pension fund in Norway \u201cYara Pensjonskasse\u201d. This plan has been closed for new members since July 2006. During 2023, Yara has contributed to the pension fund through deductions from premium fund and premium paid by the sponsoring companies Yara International ASA and Yara Norge AS.<span class=\"_ _3e7\"> </span>Associated companies, Joint ventures and Joint operations<span class=\"_ _3e7\"> </span>Transactions with Associated companies, Joint ventures and Joint operations are described in notes 4.3<span class=\"fc8\"> and </span>4.4<span class=\"fc8\">.<span class=\"_ _3e7\"> </span></span>Board of Directors<span class=\"_ _3e7\"> </span>Members of the Board of Directors are elected for two-year terms. Their rights and obligations as board members are solely and specifically provided for the company\u2019s articles of association and Norwegian law. The company has no significant contracts in which a Board Member has a material interest.<span class=\"_ _3e7\"> </span>Executive Management<span class=\"_ _3e7\"> </span>Executive Management remuneration is disclosed in the following table. The full \u201cYara Executive Remuneration Report 2023\u201d can be found at <span class=\"fc2\">www.yara.com</span>, Annual report section.<span class=\"_ _3e7\"> </span>Executive Management remuneration and Board of Directors compensation<span class=\"_ _3e7\"> </span>USD thousands<span class=\"_ _3e7\"> </span>Compensation earned in 2023<span class=\"_ _3e7\"> </span>Compensation earned in 2022<span class=\"_ _3e7\"> </span>Salary and short-term incentive<span class=\"_ _32d\"> </span>4,993<span class=\"_ _4d\"> </span>5,136<span class=\"_ _3e7\"> </span>Pension<span class=\"_ _28c\"> </span>447<span class=\"_ _106\"> </span>278<span class=\"_ _3e7\"> </span>Benefits<span class=\"_ _2b6\"> </span>1,162<span class=\"_ _4e\"> </span>512<span class=\"_ _3e7\"> </span>Share-based remuneration 1)<span class=\"_ _3e7\"> </span>970<span class=\"_ _4e\"> </span>877<span class=\"_ _3e7\"> </span>Total Executive Management<span class=\"_ _331\"> </span>7,572<span class=\"_ _4d\"> </span>6,802<span class=\"_ _3e7\"> </span>Fee to Board of Directors<span class=\"_ _1da\"> </span>533<span class=\"_ _4e\"> </span>506<span class=\"_ _3e7\"> </span>Total<span class=\"_ _27d\"> </span>8,105<span class=\"_ _4d\"> </span>7,308<span class=\"_ _3e7\"> </span>1) See <span class=\"_ _1c\"></span><span class=\"fc2 ws0\">note 8.2<span class=\"fc8\"> Share-based remuneration for further information.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs9f2\">4.5 <span class=\"_ _102\"></span>Leases<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gs9f4\">Right-of-use (ROU) assets<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gs9f5\">USD millions<span class=\"_ _c3\"> </span><span class=\"ff4 fse\">Land<span class=\"_ _c6\"> </span>Vessels<span class=\"_ _91\"> </span>Buildings<span class=\"_ _31\"> </span>Product storage<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9f6\">Transportation &amp; </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gs9f7\">logistics<span class=\"_ _10e\"> </span>Other assets<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gs9f8\">Carrying value<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9f9\">Balance ROU assets at 1 January 2022<span class=\"_ _2c3\"> </span>117<span class=\"_ _2f\"> </span>32<span class=\"_ _2c2\"> </span>82<span class=\"_ _2f\"> </span>86<span class=\"_ _2f\"> </span>42<span class=\"_ _2f\"> </span>61<span class=\"_ _4e\"> </span>421<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9fa\">Additions and lease modifications<span class=\"_ _2bd\"> </span>10<span class=\"_ _2c2\"> </span>46<span class=\"_ _2f\"> </span>19<span class=\"_ _2f\"> </span>34<span class=\"_ _2c2\"> </span>23<span class=\"_ _2f\"> </span>24<span class=\"_ _4e\"> </span>156<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9fb\">Depreciation<span class=\"_ _2df\"> </span>(8)<span class=\"_ _2c\"> </span>(38)<span class=\"_ _2c\"> </span>(22)<span class=\"_ _2c\"> </span>(39)<span class=\"_ _2c\"> </span>(23)<span class=\"_ _2c\"> </span>(22)<span class=\"_ _53\"> </span>(153)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9fc\">Foreign currency translation<span class=\"_ _228\"> </span>(6)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _e8\"> </span>(5)<span class=\"_ _28d\"> </span>(4)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _2c\"> </span>(21)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9fd\">Balance at 31 December 2022<span class=\"_ _253\"> </span>112<span class=\"_ _2f\"> </span>40<span class=\"_ _2c2\"> </span>73<span class=\"_ _2f\"> </span>78<span class=\"_ _2f\"> </span>41<span class=\"_ _2f\"> </span>60<span class=\"_ _4e\"> </span>403<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9fe\">Additions and lease modifications<span class=\"_ _2bd\"> </span>13<span class=\"_ _2c2\"> </span>45<span class=\"_ _2f\"> </span>35<span class=\"_ _2f\"> </span>41<span class=\"_ _2c2\"> </span>31<span class=\"_ _2f\"> </span>23<span class=\"_ _4e\"> </span>187<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs9ff\">Transfers to assets held-for-sale<span class=\"_ _258\"> </span>(2)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _e8\"> </span>(1)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1b2\"> </span>(3)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa00\">Other transfers<span class=\"_ _28a\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _e8\"> </span>(3)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1b2\"> </span>(3)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa01\">Depreciation<span class=\"_ _2df\"> </span>(8)<span class=\"_ _2c\"> </span>(50)<span class=\"_ _2c\"> </span>(24)<span class=\"_ _2c\"> </span>(44)<span class=\"_ _2c\"> </span>(24)<span class=\"_ _2c\"> </span>(24)<span class=\"_ _53\"> </span>(172)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa02\">Foreign currency translation<span class=\"_ _271\"> </span>1<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>1<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>2<span class=\"_ _1de\"> </span>3<span class=\"_ _6d\"> </span>6<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa03\">Balance at 31 December 2023<span class=\"_ _253\"> </span>117<span class=\"_ _2f\"> </span>35<span class=\"_ _2f\"> </span>82<span class=\"_ _2c2\"> </span>75<span class=\"_ _2f\"> </span>49<span class=\"_ _2f\"> </span>61<span class=\"_ _4e\"> </span>418<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsa04\">Lease liabilities<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsa05\">USD millions<span class=\"_ _2e0\"> </span><span class=\"ff4 fse\">Non-current<span class=\"_ _58\"> </span>Current<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsa06\">Carrying value<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa07\">Balance lease obligations at 1 January 2022<span class=\"_ _2e1\"> </span>321<span class=\"_ _4e\"> </span>104<span class=\"_ _4e\"> </span>425<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa08\">Additions and lease modifications<span class=\"_ _2e2\"> </span>157<span class=\"_ _e8\"> </span>(2)<span class=\"_ _50\"> </span>155<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa09\">Reclassification to current liabilities<span class=\"_ _2e3\"> </span>(170)<span class=\"_ _50\"> </span>169<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa0a\">Lease payments<span class=\"_ _2e4\"> </span>\u2013<span class=\"_ _2c1\"> </span>(149)<span class=\"_ _53\"> </span>(149)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa0b\">Foreign currency translation<span class=\"_ _2e5\"> </span>(16)<span class=\"_ _28d\"> </span>(4)<span class=\"_ _2c\"> </span>(21)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa0c\">Balance at 31 December 2022<span class=\"_ _2e6\"> </span>292<span class=\"_ _4e\"> </span>118<span class=\"_ _4e\"> </span>410<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa0d\">Additions and lease modifications<span class=\"_ _2e2\"> </span>183<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>183<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gs815\">Transfers to liabilities held-for-sale<span class=\"_ _2e7\"> </span>(3)<span class=\"_ _28d\"> </span>(1)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa0e\">Reclassification to current liabilities<span class=\"_ _2e3\"> </span>(171)<span class=\"_ _50\"> </span>171<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa0f\">Lease payments<span class=\"_ _2e4\"> </span>\u2013<span class=\"_ _2c1\"> </span>(168)<span class=\"_ _53\"> </span>(168)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa10\">Foreign currency translation<span class=\"_ _2e8\"> </span>5<span class=\"_ _6d\"> </span>2<span class=\"_ _1de\"> </span>8<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa11\">Balance at 31 December 2023<span class=\"_ _2e6\"> </span>306<span class=\"_ _4e\"> </span>123<span class=\"_ _4e\"> </span>429<span class=\"_ _3e7\"> </span></div><div class=\"t m14 h1b ff3 fsc fc8 sc0 ls55 ws1b gsa13\">Interest expense on lease liabilities in the period amounts to USD 19 million (2022: USD 16 million).<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa14\">Leases not yet commenced to which Yara was committed as of 31 December 2023, amounted to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa15\">a discounted value of USD 71 million (2022: USD 59 million). The amount includes an estimated </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa16\">commitment of USD 18 million for a facility under construction, for which the fees payable will be </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa17\">variable but Yara will be committed to offtake the entire output of the facility.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa18\">There are no material restrictions or covenants imposed by leases.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsa19\">Maturity analysis of contractual undiscounted cash flows<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsa1a\">USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa1b\">1 year<span class=\"_ _d0\"> </span>142<span class=\"_ _4e\"> </span>134<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa1c\">2 years<span class=\"_ _265\"> </span>83<span class=\"_ _2f\"> </span>78<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa1d\">3 years<span class=\"_ _265\"> </span>48<span class=\"_ _2f\"> </span>49<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa1e\">4 years<span class=\"_ _2e9\"> </span>32<span class=\"_ _2c2\"> </span>35<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa1f\">5 years<span class=\"_ _2ea\"> </span>26<span class=\"_ _2c2\"> </span>24<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa20\">Thereafter<span class=\"_ _2b6\"> </span>266<span class=\"_ _4e\"> </span>247<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa21\">Total undiscounted lease liabilities at 31 December 2023<span class=\"_ _45\"> </span>596<span class=\"_ _4e\"> </span>568<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsa22\">Leases expensed in the period<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsa23\">USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa24\">Expenses relating to variable fee leases not included in the </div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa25\">measurement of lease liabilities<span class=\"_ _67\"> </span>24<span class=\"_ _2c2\"> </span>26<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa26\">Expenses relating to short-term leases<span class=\"_ _217\"> </span>39<span class=\"_ _2f\"> </span>30<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa27\">Expenses relating to leased assets of low value, excluding short-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa28\">term leases<span class=\"_ _161\"> </span>1<span class=\"_ _1de\"> </span>1<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa29\">Total leases expensed<span class=\"_ _28b\"> </span>65<span class=\"_ _2f\"> </span>57<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsa2a\">Cash outflows in the period<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsa2b\">USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa2c\">Principal payments on recognized lease liabilities<span class=\"_ _170\"> </span>168<span class=\"_ _106\"> </span>149<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa2d\">Interest payments on recognized lease liabilities<span class=\"_ _166\"> </span>19<span class=\"_ _2c2\"> </span>15<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa2e\">Payments on leases expensed in the period<span class=\"_ _2d5\"> </span>64<span class=\"_ _2c2\"> </span>57<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsa2f\">Total cash outflows for leases<span class=\"_ _15a\"> </span>250<span class=\"_ _4e\"> </span>221</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "4.5 <span class=\"_ _102\"></span>Leases<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>IFRS 16 defines a lease as a contract that conveys the right to control the use of an identified asset for a period of time in exchange for consideration. For each contract that meets this defini-<span class=\"_ _3e7\"> </span>tion, IFRS 16 requires lessees to recognize a right-of-use asset and a lease liability in the balance sheet, with certain exemptions for short-term and low value leases. Lease payments are to be reflected as interest expense and a reduction of lease liabilities, while the right-of-use assets are to be depreciated over the shorter of the lease term and the assets\u2019 useful life. The portion of lease payments representing payments of lease liabilities shall be classified as cash flows used in financing activities in the consolidated statement of cash flows. Payments for short-term leases, low value assets and variable amounts not included in the measurement of the lease liability shall be classified within operating activities. Yara also classifies payment of interest within operating activities.<span class=\"_ _3e7\"> </span>Yara has taken advantage of the accounting policy choice in IFRS 16 to not apply the standard to leases of intangible assets. This means that leases of intangible assets are accounted for by applying IAS 38 Intangible assets.<span class=\"_ _3e7\"> </span>Significant lease liabilities for the Group comprise of leases of land, vessels, product storage assets (warehouses, terminals etc.), office buildings and other buildings. Other, less significant leases in Yara comprise of transportation and logistics assets, machinery and equipment, utilities supply, employee cars, IT infrastructure and office equipment. Yara has applied different accounting policies to different assets as follows:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Yara expenses services and other non-lease components embedded in lease contracts for land, vessels, product storage assets, utilities supply, IT infrastructure, office buildings and other buildings. For leases of other assets, Yara capitalizes non-lease components subject to fixed payments as part of the lease.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Yara expenses short-term leases of machinery, office equipment and other equipment in accord-<span class=\"_ _3e7\"> </span>ance with the general short-term exemption in IFRS 16.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Yara expenses low value leases in accordance with the general low value exemption in IFRS 16.<span class=\"_ _3e7\"> </span>Lease terms are determined by including extension and termination options which are reasonably certain to be exercised. Yara strives to consider all relevant facts and circumstances that create an economic incentive for Yara to exercise such options. However, use of significant judgement may be needed.<span class=\"_ _3e7\"> </span>Yara discounts the lease liability by using incremental borrowing rates. However, the interest rate implicit in the lease may be used for selected lease arrangements which are material on Group level and if the rate can be readily determined. The incremental borrowing rates are updated on a quarterly basis and are determined for all relevant currencies and lease terms taking into account the risk-free rate, Yara\u2019s credit risk premium, local unit risk premium above Yara country risk premium and asset risk premium. Updated incremental borrowing rates are applied to new lease arrangements recognized during that quarter, as well as for modifications of existing leases",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fe\">4.6 <span class=\"_ _1d\"></span>Other non-current assets<span class=\"_ _3e7\"> </span></div>USD millions<span class=\"_ _12f\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _2cf\"> </span>2023<span class=\"_ _b1\"> </span>2022<span class=\"_ _3e7\"> </span></span>Financial assets<span class=\"_ _3e7\"> </span>Equity instruments<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _10b\"> </span><span class=\"fc8\">88<span class=\"_ _10b\"> </span>54<span class=\"_ _3e7\"> </span></span>Interest rate swaps designated as hedging instrument<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _10b\"> </span><span class=\"fc8\">15<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span></span>Embedded derivatives in commodity contracts<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _ba\"> </span><span class=\"fc8\">\u2013<span class=\"_ _c4\"> </span>7<span class=\"_ _3e7\"> </span></span>Cross currency and interest rate swaps<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _c4\"> </span><span class=\"fc8\">3<span class=\"_ _10b\"> </span>11<span class=\"_ _3e7\"> </span></span>Receivables and deposits<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _10b\"> </span><span class=\"fc8\">30<span class=\"_ _10b\"> </span>22<span class=\"_ _3e7\"> </span></span>Expected credit loss on long-term loans and receivables<span class=\"_ _19a\"> </span>6.3<span class=\"_ _bc\"> </span>(1)<span class=\"_ _b7\"> </span>(1)<span class=\"_ _3e7\"> </span>Total financial assets<span class=\"_ _2eb\"> </span>134<span class=\"_ _10b\"> </span>93<span class=\"_ _3e7\"> </span>Non-financial assets<span class=\"_ _3e7\"> </span>Surplus on funded defined benefit plans<span class=\"_ _3e7\"> </span>5.4<span class=\"_ _1b\"> </span><span class=\"fc8\">221<span class=\"_ _1b\"> </span>215<span class=\"_ _3e7\"> </span></span>Prepayment for property, plant and equipment<span class=\"_ _2d5\"> </span>48<span class=\"_ _cb\"> </span>33<span class=\"_ _3e7\"> </span>Other non-financial assets<span class=\"_ _242\"> </span>22<span class=\"_ _10b\"> </span>19<span class=\"_ _3e7\"> </span>Tax and VAT receivables<span class=\"_ _156\"> </span>168<span class=\"_ _24f\"> </span>168<span class=\"_ _3e7\"> </span>Total non-financial assets<span class=\"_ _168\"> </span>460<span class=\"_ _1b\"> </span>434<span class=\"_ _3e7\"> </span>Total<span class=\"_ _1ad\"> </span>594<span class=\"_ _1b\"> </span>526<span class=\"_ _3e7\"> </span>Long-term VAT receivables in Brazil<span class=\"_ _3e7\"> </span>At year-end 2023, Yara has recognized USD 81 million of tax credits related to value added taxes in Brazil (2022: USD 99 million). This is included in the line \u201cTax and VAT receivables\u201d in the table above. The Brazilian tax system is highly complex. There are a number of taxes by Federal, State and Municipal authorities and the legislation is subject to constant changes. The indirect taxes, such as value added taxes, are levied at Federal (PIS/COFINS) and State (ICMS) level. Yara accumulates credits over the acquisition of inputs and other costs (mainly bags, services and freights). These accumulated credits can be used to offset other federal taxes in many circum-<span class=\"_ _3e7\"> </span>stances and projections indicate these will be consumed in the operation and/or refunded by the tax authorities in the following years, without any need of accounting adjustments. The current legislation results in accumulation of ICMS tax credits in a number of States. Yara maintains a provision for expected discounts/losses where these credits are not expected to be realized in full through normal operations. The provision is USD 5 million at year-end 2023 (2022: USD 4 million)<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "4.6 <span class=\"_ _1d\"></span>Other non-current assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Other long-term receivables, loans and deposits are initially recognized at fair value. Subsequently they are measured at amortized cost using the effective interest method.<span class=\"_ _3e7\"> </span>On other receivables, loans and deposits, Yara records 12-months expected credit losses if there has not been any significant increase in credit risk since initial recognition (the general approach). If there has been a significant increase in credit risk, lifetime expected credit losses is recorded. The 12-months expected credit losses reflect losses from default events that are possible within the next 12 months. They are calculated as the probability of default based on the credit rating of different counterparts multiplied with the loss given default based on listed corporate bonds that are considered relevant. If a significant increase in credit risk since initial recognition is identified, a lifetime expected credit loss for the specific receivable, loan or deposit will be recognized based on an individual assessment. The credit risk has normally increased significantly when a receivable is defaulted.<span class=\"_ _3e7\"> </span>A receivable is considered to be in default when it is overdue and enforcement activities have started. If there is a reasonable expectation that enforcement activities will not lead to recovery, the receivable is credit impaired. The receivable is written off when enforcement activities lead to objective evidence of the receivable being irrecoverable.<span class=\"_ _3e7\"> </span>Yara\u2019s expected credit losses on other receivables, loans and deposits are limited. As a result, disclosures are reduced due to materiality",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "4.6 <span class=\"_ _1d\"></span>Other non-current assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Other long-term receivables, loans and deposits are initially recognized at fair value. Subsequently they are measured at amortized cost using the effective interest method.<span class=\"_ _3e7\"> </span>On other receivables, loans and deposits, Yara records 12-months expected credit losses if there has not been any significant increase in credit risk since initial recognition (the general approach). If there has been a significant increase in credit risk, lifetime expected credit losses is recorded. The 12-months expected credit losses reflect losses from default events that are possible within the next 12 months. They are calculated as the probability of default based on the credit rating of different counterparts multiplied with the loss given default based on listed corporate bonds that are considered relevant. If a significant increase in credit risk since initial recognition is identified, a lifetime expected credit loss for the specific receivable, loan or deposit will be recognized based on an individual assessment. The credit risk has normally increased significantly when a receivable is defaulted.<span class=\"_ _3e7\"> </span>A receivable is considered to be in default when it is overdue and enforcement activities have started. If there is a reasonable expectation that enforcement activities will not lead to recovery, the receivable is credit impaired. The receivable is written off when enforcement activities lead to objective evidence of the receivable being irrecoverable",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "4.6 <span class=\"_ _1d\"></span>Other non-current assets<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _12f\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _2cf\"> </span>2023<span class=\"_ _b1\"> </span>2022<span class=\"_ _3e7\"> </span></span>Financial assets<span class=\"_ _3e7\"> </span>Equity instruments<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _10b\"> </span><span class=\"fc8\">88<span class=\"_ _10b\"> </span>54<span class=\"_ _3e7\"> </span></span>Interest rate swaps designated as hedging instrument<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _10b\"> </span><span class=\"fc8\">15<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span></span>Embedded derivatives in commodity contracts<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _ba\"> </span><span class=\"fc8\">\u2013<span class=\"_ _c4\"> </span>7<span class=\"_ _3e7\"> </span></span>Cross currency and interest rate swaps<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _c4\"> </span><span class=\"fc8\">3<span class=\"_ _10b\"> </span>11<span class=\"_ _3e7\"> </span></span>Receivables and deposits<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _10b\"> </span><span class=\"fc8\">30<span class=\"_ _10b\"> </span>22<span class=\"_ _3e7\"> </span></span>Expected credit loss on long-term loans and receivables<span class=\"_ _19a\"> </span>6.3<span class=\"_ _bc\"> </span>(1)<span class=\"_ _b7\"> </span>(1)<span class=\"_ _3e7\"> </span>Total financial assets<span class=\"_ _2eb\"> </span>134<span class=\"_ _10b\"> </span>93<span class=\"_ _3e7\"> </span>Non-financial assets<span class=\"_ _3e7\"> </span>Surplus on funded defined benefit plans<span class=\"_ _3e7\"> </span>5.4<span class=\"_ _1b\"> </span><span class=\"fc8\">221<span class=\"_ _1b\"> </span>215<span class=\"_ _3e7\"> </span></span>Prepayment for property, plant and equipment<span class=\"_ _2d5\"> </span>48<span class=\"_ _cb\"> </span>33<span class=\"_ _3e7\"> </span>Other non-financial assets<span class=\"_ _242\"> </span>22<span class=\"_ _10b\"> </span>19<span class=\"_ _3e7\"> </span>Tax and VAT receivables<span class=\"_ _156\"> </span>168<span class=\"_ _24f\"> </span>168<span class=\"_ _3e7\"> </span>Total non-financial assets<span class=\"_ _168\"> </span>460<span class=\"_ _1b\"> </span>434<span class=\"_ _3e7\"> </span>Total<span class=\"_ _1ad\"> </span>594<span class=\"_ _1b\"> </span>526<span class=\"_ _3e7\"> </span>Long-term VAT receivables in Brazil<span class=\"_ _3e7\"> </span>At year-end 2023, Yara has recognized USD 81 million of tax credits related to value added taxes in Brazil (2022: USD 99 million). This is included in the line \u201cTax and VAT receivables\u201d in the table above. The Brazilian tax system is highly complex. There are a number of taxes by Federal, State and Municipal authorities and the legislation is subject to constant changes. The indirect taxes, such as value added taxes, are levied at Federal (PIS/COFINS) and State (ICMS) level. Yara accumulates credits over the acquisition of inputs and other costs (mainly bags, services and freights). These accumulated credits can be used to offset other federal taxes in many circum-<span class=\"_ _3e7\"> </span>stances and projections indicate these will be consumed in the operation and/or refunded by the tax authorities in the following years, without any need of accounting adjustments. The current legislation results in accumulation of ICMS tax credits in a number of States. Yara maintains a provision for expected discounts/losses where these credits are not expected to be realized in full through normal operations. The provision is USD 5 million at year-end 2023 (2022: USD 4 million)<span class=\"_ _3e7\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "4.6 <span class=\"_ _1d\"></span>Other non-current assets<span class=\"_ _3e7\"> </span>Long-term VAT receivables in Brazil<span class=\"_ _3e7\"> </span>At year-end 2023, Yara has recognized USD 81 million of tax credits related to value added taxes in Brazil (2022: USD 99 million). This is included in the line \u201cTax and VAT receivables\u201d in the table above. The Brazilian tax system is highly complex. There are a number of taxes by Federal, State and Municipal authorities and the legislation is subject to constant changes. The indirect taxes, such as value added taxes, are levied at Federal (PIS/COFINS) and State (ICMS) level. Yara accumulates credits over the acquisition of inputs and other costs (mainly bags, services and freights). These accumulated credits can be used to offset other federal taxes in many circum-<span class=\"_ _3e7\"> </span>stances and projections indicate these will be consumed in the operation and/or refunded by the tax authorities in the following years, without any need of accounting adjustments. The current legislation results in accumulation of ICMS tax credits in a number of States. Yara maintains a provision for expected discounts/losses where these credits are not expected to be realized in full through normal operations. The provision is USD 5 million at year-end 2023 (2022: USD 4 million)<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fc\">4.7 <span class=\"_ _21\"> </span>Impairment of non-current assets<span class=\"_ _3e7\"> </span></div>Recognized impairment loss<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Asset class<span class=\"_ _3e7\"> </span>Goodwill<span class=\"_ _28c\"> </span>(11)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _3e7\"> </span>Other intangible assets<span class=\"_ _252\"> </span>(5)<span class=\"_ _1e2\"> </span>\u2013<span class=\"_ _3e7\"> </span>Property, plant and equipment<span class=\"_ _64\"> </span>(204)<span class=\"_ _2c\"> </span>(35)<span class=\"_ _3e7\"> </span>Total impairment loss<span class=\"_ _9b\"> </span>(220)<span class=\"_ _2c\"> </span>(35)<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Segment split<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _143\"> </span>(192)<span class=\"_ _2c\"> </span>(13)<span class=\"_ _3e7\"> </span>Americas<span class=\"_ _27d\"> </span>(4)<span class=\"_ _2c\"> </span>(15)<span class=\"_ _3e7\"> </span>Africa &amp; Asia<span class=\"_ _2ec\"> </span>\u2013<span class=\"_ _e8\"> </span>(2)<span class=\"_ _3e7\"> </span>Global Plants &amp; Operational Excellence<span class=\"_ _136\"> </span>(3)<span class=\"_ _28d\"> </span>(4)<span class=\"_ _3e7\"> </span>Clean Ammonia<span class=\"_ _278\"> </span>\u2013<span class=\"_ _e8\"> </span>(2)<span class=\"_ _3e7\"> </span>Industrial Solutions<span class=\"_ _159\"> </span>(1)<span class=\"_ _1e2\"> </span>\u2013<span class=\"_ _3e7\"> </span>Other and Eliminations<span class=\"_ _129\"> </span>(20)<span class=\"_ _1e2\"> </span>\u2013<span class=\"_ _3e7\"> </span>Total impairment loss<span class=\"_ _9b\"> </span>(220)<span class=\"_ _2c\"> </span>(35<span class=\"_ _3e7\"> </span>Impairment charges in 2023<span class=\"_ _3e7\"> </span>Impairment of property, plant and equipment is mainly related to USD 168 million was related to Yara Europe\u2019s production site in Tertre, Belgium, along with an additional USD 23 million impair<span class=\"ls1 ws0\">-<span class=\"_ _3e7\"> </span></span>ment of the Montoir plant in France. These impairment losses were reported in the Europe segment.<span class=\"_ _3e7\"> </span>The Tertre site is an integrated production unit that produces ammonia, nitric acid and nitrates. The main drivers for the impairment were lower sales price and volume expectations, linked to a challenged sourcing position with limited flexibility to import ammonia. Yara\u2019s price forecasts have incorporated estimated impacts of the Inflation Reduction Act (IRA) in the US. The strong compet-<span class=\"_ _3e7\"> </span>itiveness of IRA-eligible blue ammonia projects in the US is expected to have a negative impact on European ammonia prices, while the introduction of CBAM may provide attractive opportunities for European based nitrates<span class=\"_ _3e7\"> </span><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa5e\">On a net basis, this reduced the value-in-use for an integrated site like Tertre, which is exposed to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa5f\">European natural gas and emission cost and currently has limited flexibility to import ammonia. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa60\">While Yara is planning to invest in significant blue ammonia capacity in the US providing attractive </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa61\">and profitable decarbonization opportunities for Yara\u2019s European nitrates position, assets are to be </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa62\">tested in their current condition and cash flows associated with future projects, like decarbonization </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa63\">initiatives and projects to enable flexible sourcing of ammonia, cannot be incorporated in impair-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa64\">ment testing until they are committed. Therefore, the value-in-use did not reflect the potential </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa65\">strategic value of production assets in a decarbonized future.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsa66\">Impairment charges and reversals in 2022<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa67\">Impairment of property, plant and equipment is mainly related to a USD 15 million additional </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa68\">impairment of the Salitre mining project, which was disposed in 2022, and a USD 13 million </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa69\">impairment of the Montoir plant in France.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsa6a\">Impairment testing<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa6b\">The mandatory impairment testing of CGUs, group of CGUs with allocated goodwill or assets with </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa6c\">indefinite useful life are carried out during third quarter each year. Yara has also performed testing </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws36 gsa6d\">of other CGUs or individual assets with various impairment indicators. The recoverable amounts for </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa6e\">units with allocated goodwill have been determined based on \u201cvalue-in-use\u201d.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsa6f\">Main assumptions<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsa70\">Discount rate<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa71\">Discount rates used in the calculation of value-in-use reflect the current market assessment of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa72\">the risks specific to each cash generating unit. The discount rates were estimated based on the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa73\">weighted average cost of capital for the industry. This rate was further adjusted to reflect the cur-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa74\">rency in which the CGU operates and market assessments of any risk specific to the CGU for which </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa75\">future estimates of cash flows have not been adjusted.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsa76\">Currency rates and inflation<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa77\">The value-in-use calculation is performed in the most relevant currency for the CGU. When </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa78\">converting foreign currency cash flows to the testing currency, Yara uses the forecasted annual </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa79\">average rates estimated by Information Handling Services (IHS) based on the \u201cpurchasing power </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa7a\">parity\u201d (PPP) principle. The projections include long term inflation (CPI) in which each CGU is </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa7b\">located.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsa7c\">Assumptions relevant for production assets<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa7d\">The valuations of production assets are based on Yara\u2019s long-term commodity and energy price </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa7e\">forecasts. Due to the cyclicality of the fertilizer industry, Yara includes cash flow projections for a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa7f\">period of up to ten years. Despite a relatively steady growth in market demand, history shows that </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa80\">there are periods with oversupply. Yara\u2019s internal commodity forecasts reflect its assessment of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa81\">the supply/demand balance in the short to medium term. After a period of maximum eight years, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa82\">all the main commodity sales price assumptions reflect an annual nominal growth that is not </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa83\">exceeding the relevant inflation rates. The main assumptions for the impairment testing of produc-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa84\">tion assets are:<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa85\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Fertilizer prices<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa86\">The urea price is the most important assumption when testing nitrogen fertilizer plants for </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa87\">impairment, as urea is the global price setter for commodity nitrogen. In short- and medium </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa88\">term the internal price considers developments in supply and demand, while for the long-term </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa89\">a full-cost logic is applied factoring in the cost of constructing new urea capacity in addition to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa8a\">operating costs. External market reports are used as one of many input factors, and these indus-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa8b\">try consultant projections currently show supply growth well below trend consumption growth </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa8c\">from 2024 and onwards, with a historically low number of new projects under construction indi-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa8d\">cating a tightening supply-demand balance in the coming years. Yara\u2019s nitrate and NPK prices </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa8e\">are estimated using urea as the base adding the estimated premiums on top of the commodity </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa8f\">value of the nutrient. These premiums reflect an agronomic value-add of the products, and the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa90\">estimated premiums for each plant are based on historically achieved premiums above the Yara </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa91\">average premium in main markets. For both NPK and nitrates, internally developed forecasts </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa92\">are used since there are no active forward markets for these products. External market intelli-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa93\">gence reports are used as one of many input factors. For Europe, the market dynamics following </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa94\">Carbon Border Adjustment Mechanism (CBAM) have been considered for regional fertilizer </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa95\">price assumptions. With Europe being a net importer of fertilizer, it is expected that increased </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa96\">emission taxes will lead to higher prices of fertilizers in Europe than in regions with lower emis-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa97\">sion taxes. As higher fertilizer prices may lead to lower demand, a net negative impact on the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa98\">margins has been reflected in the cash flow forecasts.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa9a\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Ammonia prices<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa9b\">For several of Yara\u2019s plants, the ammonia price is a key assumption for calculating the value-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa9c\">in-use. Some plants are net buyers of ammonia, in which case increased ammonia prices has a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa9d\">negative impact on earnings while other plants are net sellers of ammonia, and these plants will </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa9e\">benefit from higher ammonia prices. Internally developed price forecasts are used since there is </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsa9f\">no active forward market for ammonia. External market intelligence reports are used as one of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaa0\">many input factors. In the short- and medium term the internal price considers developments in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaa1\">supply and demand, while for long term prices a full-cost logic is applied, factoring in the cost of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaa2\">constructing new ammonia capacity in addition to operating costs.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaa3\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Natural gas purchase prices<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaa4\">Natural gas is the most important cost factor for several of Yara\u2019s production plants. Yara </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaa5\">maximizes the use of observable gas market input for the purpose of impairment testing. For </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaa6\">European gas prices beyond the time-horizon where observable prices exist, a full-cost logic </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaa7\">based on imported LNG (liquefied natural gas) from the US is applied. For certain regions, where </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaa8\">no liquid market for natural gas exists, Yara prepares internal forecasts based on the expected </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaa9\">supply/demand balance.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaaa\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Production reliability<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaab\">Production reliability is important for the plants\u2019 profitability as it impacts both the produc-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaac\">tion volume and the energy consumption factor (energy per tonne produced). The reliability </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaad\">assumption is plant specific, taking into consideration the historical experienced reliability and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaae\">implemented improvement initiatives.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaaf\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Capital expenditures<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsab0\">Ammonia and finished fertilizer plants require significant maintenance investments. The esti-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsab1\">mated amounts reflect previous experience and plant specific knowledge. Estimated capital </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsab2\">expenditures do not include capital expenditures that enhance the current performance. As </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsab3\">future projects, like decarbonization initiatives and projects to enable flexible sourcing of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsab4\">ammonia, cannot be incorporated in impairment testing until they are committed, the value-in-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsab5\">use may not reflect the potential strategic value of production assets in a decarbonized future. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsab6\">Physical climate risks are considered when estimating future capex, in particular when setting </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsab7\">the longer-term cash flow forecasts.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsab8\">\u2022 <span class=\"_ _1f\"> </span><span class=\"ff2\">Carbon emission tax<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsab9\">Forecasted carbon emission tax is one of the key assumptions when testing Yara\u2019s plants that </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaba\">are producing ammonia, in particular in Europe where such taxes are expected to increase in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsabb\">the years to come. External market reports have been used as input factors when developing </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsabc\">Yara\u2019s own forecast for the price of EU allowance (EUA). The CBAM phase-in plan gradually </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsabd\">ceases the free allocation of allowances over a nine-year period from 2026, with a slower rate </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsabe\">the first years and accelerating rate towards the end of the period. Gradual policy tightening is </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsabf\">expected to increase the EUA price over time, in line with forecasts in external market reports. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsac0\">As described above, this is expected to lead to higher prices of fertilizers in Europe than in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsac1\">regions with lower emission taxes. Yara has also forecasted emission tax in Australia when </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsac2\">testing its ammonia plant in Pilbara. Emission reduction projects are only considered when they </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsac3\">are committed. </div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsac4\">Assumptions relevant for sales units<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsac5\">Sales units within each regional segment market and distribute a complete range of crop nutrition </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsac6\">products, technologies and knowledge. Industrial Solutions develops and market environmental </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsac7\">solutions and essential products for industrial applications. These units are able to create value </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsac8\">over and above the commodity value of the product. Management forecasts for market premiums </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsac9\">are not exceeding five years with the first year derived from the CGU\u2019s business plan. After a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaca\">period of five years, Yara uses a steady growth rate that is not exceeding the growth for the prod-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsacb\">ucts, industry or countries in which the CGUs operate. Although the risk and opportunity related </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsacc\">to stricter fertilizer regulations to reduce emissions may be more balanced at Yara level, with </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsacd\">Yara\u2019s focus on new products and services, it may have negative impact on single assets and cash </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsace\">generating units. The cash flow forecasts, in particular the terminal growth rate assumption, are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsacf\">adjusted when considered necessary to reflect this risk.<span class=\"_ _3e7\"> </span></div>Cash generating units or group of cash generating units with goodwill, including sensitivities:<span class=\"_ _3e7\"> </span>The sensitivities presented in the table below show the change in each parameter that would result in the recoverable amount being equal to the carrying amount of the CGU, while keeping all other parameters unchanged. Sensitivities are not presented if the recoverable amount is more than double of the carrying amount, as no reasonable changes in discount rate, annual cash flows or terminal growth rate are considered to trigger impairments. There are longer-term correlations between natural gas prices and ammonia and nitrogen fertilizer prices, because natural gas is the most important cost component for producing ammonia and nitrogen fertilizers. This correlation reduces the cash flow impact of price changes. A reduction to annual cash flows is therefore considered to be more relevant for sensitivity disclosure than isolated changes to price assumptions.<span class=\"_ _3e7\"> </span>USD millions, except percentages<span class=\"_ _3e7\"> </span>Belle Plaine (Americas)<span class=\"_ _128\"> </span>Europe<span class=\"_ _3e7\"> </span>Pilbara Ammonia (Africa &amp; Asia)<span class=\"_ _3e7\"> </span>Ammonia Sales and Logistics (Clean Ammonia)<span class=\"_ _1c4\"> </span>Americas<span class=\"_ _3e7\"> </span>Brazil (Americas)<span class=\"_ _3e7\"> </span>India (Africa &amp; Asia)<span class=\"_ _27\"> </span>Other CGUs<span class=\"_ _19a\"> </span>Total<span class=\"_ _3e7\"> </span>Allocated goodwill amount, 2023<span class=\"_ _198\"> </span><span class=\"ff3\">281<span class=\"_ _24f\"> </span>158<span class=\"_ _1b\"> </span>111<span class=\"_ _cb\"> </span>55<span class=\"_ _10b\"> </span>47<span class=\"_ _10b\"> </span>34<span class=\"_ _cb\"> </span>29<span class=\"_ _10b\"> </span>45<span class=\"_ _1b\"> </span>760<span class=\"_ _3e7\"> </span></span>Allocated goodwill amount, 2022<span class=\"_ _12a\"> </span>275<span class=\"_ _1b\"> </span>154<span class=\"_ _24f\"> </span>111<span class=\"_ _10b\"> </span>55<span class=\"_ _10b\"> </span>47<span class=\"_ _cb\"> </span>31<span class=\"_ _10b\"> </span>29<span class=\"_ _10b\"> </span>52<span class=\"_ _24f\"> </span>754<span class=\"_ _3e7\"> </span>Carrying amount 1) <span class=\"_ _1e2\"> </span>, 2023<span class=\"_ _2ed\"> </span>1,013<span class=\"_ _128\"> </span>2,770<span class=\"_ _1b\"> </span>788<span class=\"_ _1b\"> </span>457<span class=\"_ _128\"> </span>3,787<span class=\"_ _128\"> </span>1,160<span class=\"_ _1b\"> </span>201<span class=\"_ _3e7\"> </span>Recoverable amount in percent of carrying amount, 2023<span class=\"_ _15f\"> </span>&gt; 200%<span class=\"_ _98\"> </span>182%<span class=\"_ _98\"> </span>126%<span class=\"_ _e0\"> </span>&gt; 200%<span class=\"_ _df\"> </span>&gt; 200%<span class=\"_ _98\"> </span>130%<span class=\"_ _98\"> </span>152%<span class=\"_ _3e7\"> </span>Assumptions:<span class=\"_ _3e7\"> </span>Discount rate, pre-tax, 2023<span class=\"_ _2de\"> </span>9.1%<span class=\"_ _b1\"> </span>9.8%<span class=\"_ _b1\"> </span>9.1%<span class=\"_ _b1\"> </span>9.0%<span class=\"_ _1ae\"> </span>10.5%<span class=\"_ _1ae\"> </span>13.6%<span class=\"_ _1ae\"> </span>12.0%<span class=\"_ _3e7\"> </span>Discount rate, pre-tax, 2022<span class=\"_ _2de\"> </span>8.7%<span class=\"_ _b1\"> </span>8.5%<span class=\"_ _b1\"> </span>8.3%<span class=\"_ _b1\"> </span>7.5%<span class=\"_ _2cf\"> </span>9.1%<span class=\"_ _1cc\"> </span>11.2%<span class=\"_ _6f\"> </span>10.2%<span class=\"_ _3e7\"> </span>Terminal growth rate (nominal), 2023<span class=\"_ _97\"> </span>\u2013<span class=\"_ _b1\"> </span>0.5%<span class=\"_ _b1\"> </span>0.3%<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _b1\"> </span>2.0%<span class=\"_ _b1\"> </span>2.0%<span class=\"_ _b1\"> </span>2.8%<span class=\"_ _3e7\"> </span>Change leading to recoverable amount being the same as carrying amount, 2023<span class=\"_ _3e7\"> </span>Increase in discount rate<span class=\"_ _16e\"> </span>4% points<span class=\"_ _2ee\"> </span>2% points<span class=\"_ _2ef\"> </span>4% points<span class=\"_ _a\"> </span>3% points Reduction in annual cash flow<span class=\"_ _2f0\"> </span>39%<span class=\"_ _19a\"> </span>20%<span class=\"_ _183\"> </span>23%<span class=\"_ _4b\"> </span>33% Reduction in terminal growth rate<span class=\"_ _191\"> </span>12% points<span class=\"_ _a\"> </span>6% points<span class=\"_ _2d5\"> </span>10% points<span class=\"_ _2ee\"> </span>6% points<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Carrying amount includes goodwill, other non-current assets and working capital<span class=\"_ _3e7\"> </span>Descriptions for main CGUs or group of CGUs with allocated goodwill<span class=\"_ _3e7\"> </span>Belle Plaine (Canada)<span class=\"_ _3e7\"> </span>The CGU Belle Plaine comprises fertilizer production and sales and distribution activity. The production site has an ammonia plant, a nitric acid plant and a urea granulation plant, with an annual production capacity of 0.8 million tonnes ammonia, 0.1 million tonnes nitric acid, 1.1 million tonnes urea and 0.2 million tonnes UAN. Most of the ammonia and nitric acid produced is used in the production of UAN and granular urea, but some of the ammonia is sold for agricultural purposes during peak ammonia seasons.<span class=\"_ _3e7\"> </span>Europe<span class=\"_ _3e7\"> </span>The operating segment covers all operations including production, sales and distribution in the Europe region. More information about the segment is provided in <span class=\"fc2\">note 2.3</span> Segment information.<span class=\"_ _3e7\"> </span>Pilbara Ammonia (Australia)<span class=\"_ _3e7\"> </span>This is an ammonia plant located in Western Australia with an annual production capacity of approximately 0.8 million tonnes<span class=\"_ _3e7\"> </span><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsad2\">Ammonia Sales and Logistics (Clean Ammonia)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls31 ws0 gsad3\">The global ammonia sales and logistics segment sources and sells ammonia and provides logistical </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls31 ws0 gsad4\">services to consuming plants in Yara and to third-party customers in the fertilizer and chemical industries.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsad5\">Americas<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsad6\">The operating segment covers all operations such as production, sales and distribution in Americas </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsad7\">region. More information about the segment is provided in <span class=\"fc2\">note 2.3</span> Segment information.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsad8\">Brazil<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsad9\">The CGU Business unit Brazil covers several aspects of fertilizer production and distribution, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsada\">including production of Single Super Phosphate (SSP) as well as blending and distribution of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsadb\">fertilizers, delivering approximately 6 million tonnes of fertilizers and covering approximately one </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsadc\">fourth of the Brazilian market demand. The main production and blending asset in the CGU is the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsadd\">Rio Grande plant. Currently the Rio Grande plant has an annual production capacity of 1 million </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsade\">tonnes of finished fertilizer (NPK and SSP depending on market demand), in addition to a blending </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsadf\">capacity of approximately 2.2 million tonnes.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsae0\">India<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsae1\">The CGU comprises a urea plant with related urea distribution business and premium product </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsae2\">sales. The plant produces 0.8 million tonnes ammonia and 1.3 million tonnes urea annually.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsae3\">Other CGUs with allocated goodwill<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsae4\">Goodwill presented in the column \u201cOther CGUs\u201d comprise five CGUs that have also been tested for </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsae5\">impairment. None of these are determined to be sensitive for impairment.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsae6\">Other assets and CGUs with no allocated goodwill<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsae7\">Yara has performed testing of several CGUs with impairment indicators during 2023. This includes </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsae8\">certain plants in Europe that lately have been curtailed, fully or partly, due to the market situation. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsae9\">Some of the CGUs that were tested based on impairment indicators presented low headroom </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaea\">between the recoverable amount, calculated based on value-in-use, and their carrying values. The </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaeb\">main CGUs that are considered sensitive are described below:<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsaec\">Yara Pilbara Nitrates<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaed\">The joint operation Yara Pilbara Nitrates owns a TAN plant in Australia. The carrying value of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaee\">the CGU is USD 314 million, representing Yara\u2019s 50 percent ownership stake. The value-in-use </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaef\">is marginally higher. The key assumptions are the TAN margin above ammonia cost, which is </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaf0\">estimated for the TAN market in Western Australia, and the discount rate (11 percent on pre-tax </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaf1\">basis). An isolated reduction to the annual cash flow of 10 percent would trigger an impairment </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaf2\">of USD 33 million. An increase in the pre-tax discount rate of 1 percentage point would trigger an </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaf3\">impairment of USD 32 million.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsaf4\">Yara Sweden K\u00f6ping<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaf5\">Yara\u2019s production site in K\u00f6ping, Sweden comprises one nitric acid plant and one nitrate plant, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaf6\">with an annual production capacity of 0.3 million tonnes nitric acid and 0.4 million tonnes nitrates. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaf7\">The CGU has a carrying amount of USD 223 million and a value-in-use that is marginally higher. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaf8\">The key assumptions for the testing are the margin above ammonia cost and the discount rate </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsaf9\">(7 percent on pre-tax basis). An isolated reduction to the annual cash flow of 10 percent would </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsafa\">trigger an impairment of USD 14 million. An increase in the pre-tax discount rate of 1 percentage </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsafb\">point would trigger an impairment of USD 16 million.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsafc\">Yara Tringen<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsafd\">Tringen is a 49 percent owned joint operation with two ammonia plants in Trinidad and Tobago, with </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsafe\">an annual capacity of 0.5 million tonnes. The carrying value of the CGU is USD 96 million, represent<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsaff\">ing Yara\u2019s 49 percent ownership stake. The value-in-use is 26 percent higher. The key assumptions </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsb00\">are the ammonia price (against gas cost), gas availability and the discount rate (17 percent on pre-tax </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsb01\">basis). An isolated reduction to the annual cash flow of 21 percent would reduce the headroom to nil. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsb02\">An increase in the pre-tax discount rate of 5 percentage points would reduce the headroom to nil.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsb03\">Yara Tertre<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls11 ws0 gsb04\">Yara\u2019s production site in Tertre, Belgium comprises one ammonia plant, one nitric acid plant and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls11 ws0 gsb05\">one nitrate plant, with an annual production capacity of 0.4 million tonnes ammonia, 0.7 million </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls11 ws0 gsb06\">tonnes nitric acid and 1 million tonnes nitrates. The majority of the ammonia and nitric acid produced </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls11 ws0 gsb07\">is used in the production of nitrates, which are sold to various European markets. The CGU has a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls11 ws0 gsb08\">carrying amount of USD 148 million after the impairment of USD 168 million recognized in 2023. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls11 ws0 gsb09\">The key assumptions for the testing are the urea price, the natural gas cost and the discount rate (10 </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls11 ws0 gsb0a\">percent on pre-tax basis). An isolated reduction to the annual cash flow of 10 percent would trigger </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls11 ws0 gsb0b\">an additional impairment of USD 4 million. An isolated increase to the pre-tax discount rate of 1 </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls11 ws0 gsb0c\">percentage point would trigger an additional impairment of USD 8 million.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsb0d\">Future potential reversals of impairment<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb0e\">Yara has recognized impairment losses on several CGUs over time. These impairments will be </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb0f\">reversed, fully or partly, when and if the situation improves and the recoverable value is deter-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb10\">mined to be higher than the carrying amount. The increased carrying amount cannot exceed the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb11\">carrying amount that would have been determined (net of amortization or depreciation) had no </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb12\">impairment loss been recognized in prior periods. The main historical impairments losses are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb13\">the impairment of the Tertre site (Belgium) in 2023 of USD 168 million (see above) and the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb14\">Montoir site (France). The maximum amount of potential reversal for Montoir at year-end 2023 is </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb15\">USD 105 million (2022: USD 90 million). See <span class=\"fc2\">note 5.6</span> Provisions and contingencies for details </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb16\">about restructuring provisions recognized in 2023 for the intention to transform the Montoir site in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb17\">France.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "4.7 <span class=\"_ _21\"> </span>Impairment of non-current assets<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Cash-generating units (CGUs) or group of CGUs to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. Any impairment loss is allocated first to reduce the carrying amount of goodwill allocated to the CGU or group of CGUs, and then to the CGUs\u2019 or group of CGUs\u2019 other assets on a pro rata basis of the carrying amounts. An impairment loss recognized for goodwill is not reversed in a subsequent period. On disposal of a subsidiary, the attributable amount of goodwill is included in the determi-<span class=\"_ _3e7\"> </span>nation of the gain or loss on disposal.<span class=\"_ _3e7\"> </span>Non-current assets other than goodwill are tested for impairment whenever events or changes in circumstances indicate that such carrying amounts may not be recoverable. An impairment loss is recognized to the extent that the assets\u2019 carrying value exceeds its recov-<span class=\"_ _3e7\"> </span>erable amount. The recoverable amount is the higher of an asset\u2019s fair value less cost to sell and value-in-use. For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (CGUs). In assessing value-in-use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate.<span class=\"_ _3e7\"> </span>Previously recognized impairment losses, except for impaired goodwill, are reversed if the assump<span class=\"ws0\">-<span class=\"_ _3e7\"> </span></span>tions for impairment are no longer present. Impairment losses are only reversed to the extent that the asset\u2019s carrying value does not exceed the carrying value that would have been determined, net of depreciation, if no impairment had been recognized<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "4.8 <span class=\"_ _0\"></span>Committed future investments<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _3e7\"> </span>Investments 2024<span class=\"_ _3e7\"> </span>Investments Thereafter<span class=\"_ _3e7\"> </span>Investments Total<span class=\"_ _3e7\"> </span>Contract commitments for investments in property, plant and equipment<span class=\"_ _23b\"> </span>396<span class=\"_ _24f\"> </span>221<span class=\"_ _1b\"> </span>617<span class=\"_ _3e7\"> </span>Contract commitments for acquisition or own generated intangible assets<span class=\"_ _126\"> </span>30<span class=\"_ _10b\"> </span>28<span class=\"_ _cb\"> </span>58<span class=\"_ _3e7\"> </span>Total<span class=\"_ _1d9\"> </span>426<span class=\"_ _1b\"> </span>249<span class=\"_ _1b\"> </span>675<span class=\"_ _3e7\"> </span>Yara has publicly communicated a total capital guidance of USD 1.3 billion in 2024, which includes investments that commits funds but for which external contracts are not necessarily signed. The amounts presented in the table above represent contract commitments<span class=\"_ _3e7\"> </span><div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fc\">5.7 <span class=\"_ _4\"> </span>Contractual obligations<span class=\"_ _3e7\"> </span></div>Take-or-pay and long-term contracts<span class=\"_ _3e7\"> </span>Yara has entered into take-or-pay and long-term contracts requiring future payments for raw materials, energy, and transportation capacity. Contractual obligations include a commitment for transportation and storage of CO<span class=\"_ _3e7\"> </span>2 from Yara\u2019s production facility in Sluiskil, the Netherlands, see note 7.1<span class=\"fc8\"> Business initiatives. Yara has marketing and off-take agreements with some of its joint </span>operations, see <span class=\"fc2\">note 4.4</span> Joint Operations<span class=\"_ _3e7\"> </span><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gscbb\">The noncancellable future obligations at 31 December (undiscounted amounts)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gscbc\">USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscbd\">1 Year<span class=\"_ _265\"> </span>468<span class=\"_ _4e\"> </span>698<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscbe\">2 Years<span class=\"_ _269\"> </span>226<span class=\"_ _4e\"> </span>405<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscbf\">3 Years<span class=\"_ _269\"> </span>220<span class=\"_ _4e\"> </span>202<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscc0\">4 Years<span class=\"_ _143\"> </span>244<span class=\"_ _4e\"> </span>197<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscc1\">5 Years<span class=\"_ _26a\"> </span>207<span class=\"_ _4e\"> </span>183<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscc2\">Thereafter<span class=\"_ _31f\"> </span>1,161<span class=\"_ _4e\"> </span>654<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscc3\">Total<span class=\"_ _27d\"> </span>2,526<span class=\"_ _4d\"> </span>2,340<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscc4\">Future take-or-pay obligations are included in the table above only if they are non-cancellable and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscc5\">the contractually agreed pricing is fixed or may otherwise deviate from observable market prices at </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscc6\">the time of delivery.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscc7\">Yara did not need to pay any significant amount to fulfill take-or-pay clauses in 2023.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscc8\">For further information regarding future obligations, see <span class=\"fc2\">note 5.4</span> for future obligations related to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscc9\">pensions, <span class=\"fc2\">note 5.6</span> for provisions and contingencies and <span class=\"fc2\">note 4.5</span> for future commitments related </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscca\">to lease arrangements.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "4.9 <span class=\"_ _1d\"></span>Government grants<span class=\"_ _3e7\"> </span>Overview<span class=\"_ _3e7\"> </span>Yara receives a number of different government grants. As of year-end 2023, these mainly relate to tradable certificate instruments for energy savings (white certificates), CO<span class=\"_ _3e7\"> </span>2 emission allowances under the European Union Emissions Trading Scheme (EU ETS), compensation for energy tax and excise duties, subsidies for investing in GHG emission reduction projects and other environmental related projects, as well as research and development. In 2023, Yara has also recognized govern-<span class=\"_ _3e7\"> </span>ment support in Europe to partly compensate extraordinary high energy costs in 2022.<span class=\"_ _3e7\"> </span><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsb3d\">Government grants recognized in the period (not cumulative)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsb3e\">USD millions<span class=\"_ _2f1\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _1ef\"> </span>2023 </span></div><div class=\"t m0 h60 ff4 fs30 fc8 sc0 ls1 ws0 gsb3f\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsb40\">Consolidated statement of income<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsb41\">Recognized as other income<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsb42\">2.2<span class=\"_ _10b\"> </span><span class=\"fc8\">40<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsb43\">Reduction to raw materials, energy costs and freight expenses </div><div class=\"t m0 h23 ff3 fs13 fc8 sc0 ls1 ws0 gsb44\">2)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsb45\">113<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsb46\">Reduction to other operating expenses<span class=\"_ _169\"> </span>2<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsb47\">Consolidated statement of financial position<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsb48\">Reduction to carrying amount of property, plant and equipment<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsb49\">4.1<span class=\"_ _c4\"> </span><span class=\"fc8\">1<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsb4a\">Increase to other non-current liabilities<span class=\"_ _2f2\"> </span>1<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gsb4b\">1)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsb4c\"> <span class=\"_ _0\"></span>Yara has extended its disclosures on government grants for 2023 reporting, including a more granular presentation of the applicable </div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsb4d\">amounts. As a result, reliable comparative information in the same format is not available and therefore not presented.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gsb4e\">2)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsb4f\"> <span class=\"_ _0\"></span>Includes compensation from refund schemes for energy taxes and other excise duties.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb50\">Remaining balance of total awarded, not yet recognized grants amounts to USD 92 million.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsb56\">Climate change<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb57\">In 2021, Yara was awarded a grant amounting to USD 27.8 million (NOK 283.3 million) by Enova </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb58\">SF, a Norwegian government enterprise responsible for the promotion of environmentally friendly </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb59\">production and consumption of energy. The grant was awarded for a demonstration project for </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb5a\">production of ammonia and fertilizers based on renewable energy and hydrogen produced by water </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb5b\">electrolysis. The grant is not yet received nor recognized. Once payment is received, a claw-back </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb5c\">mechanism to mitigate the risk of receiving too much compensation is introduced. If the claw-back </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb5d\">enters into force, Enova will withdraw all or a part of the aided amount, and Yara has to repay any </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb5e\">amount received but not earned.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb5f\">On 20 November 2023, Yara announced that the Group had signed a binding commercial </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb60\">agreement with Northern Lights, a CO</div><div class=\"t m0 h1c ff3 fs11 fc8 sc0 ls1 ws0 gsb61\">2</div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb62\"> transport and storage supplier. This enables cross-border </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb63\">transportation and storage of CO</div><div class=\"t m0 h1c ff3 fs11 fc8 sc0 ls1 ws0 gsb64\">2<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb65\">, which gives Yara the resources to reduce its annual CO<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1c ff3 fs11 fc8 sc0 ls1 ws0 gsb66\">2<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb67\">-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb68\">emissions from the ammonia production at Yara Sluiskil by means of Carbon Capture and Storage </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb69\">(CCS). Yara has been awarded a subsidy for this project of up to a maximum of EUR 30 million </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb6a\">by the Dutch Ministry of Economic Affairs and Climate. The subsidy will be subject to advance </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb6b\">payments on 1 July 2024 (EUR 24 million) and 1 July 2026 (EUR 6 million). Repayment of the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb6c\">advanced subsidy payments received may be triggered, in part or in full, if CO</div><div class=\"t m0 h1c ff3 fs11 fc8 sc0 ls1 ws0 gsb6d\">2</div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb6e\"> is not captured </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb6f\">according to the conditions in the subsidy documents.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsb70\">Energy crisis in Europe<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb71\">Yara has been awarded government support in Europe of USD 40 million to partly cover extraor-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb72\">dinarily high energy costs in 2022 due to the energy crises caused by the situation in Ukraine. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb73\">This government support refers to multiple, non-routine programs across several countries, and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb74\">which were established for specific periods, related to a prior year. It differs in nature from other </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb75\">energy related support Yara may earn on a regular basis and is not related to current year energy </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb76\">consumption. Due to the specific nature of this support, it is presented as other income, different </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb77\">from energy tax and excise duty refunds which are recognized as a reduction to the related energy </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb78\">expense.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsb79\">European Union Emissions Trading Scheme (EU ETS)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb7a\">Yara\u2019s European nitric acid and ammonia plants are part of the European Union Emissions Trading </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb7b\">Scheme (EU ETS), a European market mechanism that gives CO<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1c ff3 fs11 fc8 sc0 ls1 ws0 gsb7c\">2</div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb7d\"> a price and creates incentives to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb7e\">reduce emissions. EU ETS follows a \u201ccap-and-trade\u201d approach. This means that EU sets a cap on </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb7f\">GHG emission each year and companies need to hold a European Union Allowance (EUA) for every </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb80\">tonne of CO</div><div class=\"t m0 h1c ff3 fs11 fc8 sc0 ls1 ws0 gsb81\">2</div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb82\"> they emit. Companies receive and/or buy these permits \u2013 and they can trade them. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb83\">Depending on the sector, free allocations are based on activity level and benchmarking towards </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb84\">the best performing plants. Future reduction of free allocations is expected as part of implementa-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb85\">tion of new, emerging European regulation.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb86\">The free EUAs Yara receives are used to settle the Group\u2019s liabilities arising from GHG emissions </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb87\">in Europe. Yara is currently in a net positive position. The surplus balance as of 31 December </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb88\">2023 is currently held to settle emissions from 2023 and to cover an expected deficit in future </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb89\">years. The balance reflects the number of emission allowances on our accounts with the EU reg-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb8a\">istry at this date. It does not include allowances to be granted in 2024, nor emission allowances </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb8b\">to be surrendered in 2024 for 2023 emissions. Yara has not been engaged in external trading </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb8c\">activities.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsb8d\">EU ETS quotas<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsb8e\">Number of quotas (in millions)<span class=\"_ _202\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsb8f\">Opening balance at 1 January<span class=\"_ _2f3\"> </span>12<span class=\"_ _2c2\"> </span>10<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsb90\">Settled emissions from last year<span class=\"_ _2f4\"> </span>(7)<span class=\"_ _28d\"> </span>(8)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsb91\">Allocation of free allowances, current year<span class=\"_ _126\"> </span>7<span class=\"_ _2f\"> </span>11<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsb92\">Closing balance at 31 December<span class=\"_ _67\"> </span>13<span class=\"_ _2c2\"> </span>12</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "4.9 <span class=\"_ _1d\"></span>Government grants<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Government grants are recognized in the financial statements when Yara has reasonable assur-<span class=\"_ _3e7\"> </span>ance that the Group will comply with conditions attached to them and the grants will be received. Any portion of government grants received, but not yet earned, is deferred as a liability until the associated activity is expected to be performed or expenses recognized. Any portion earned, but not yet received, is recognized as a receivable<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>White certificates received are recognized as intangible assets at cost (nominal value zero). If sold, Yara recognizes a gain equal to the selling price. For more information see <span class=\"fc2\">note 2.2</span> Other income and commodity derivative gain/loss and <span class=\"fc2\">note 4.2</span> Intangible assets.<span class=\"_ _3e7\"> </span>Government granted CO<span class=\"_ _3e7\"> </span>2 emission allowances under EU ETS are recognized as intangible assets at cost (nominal value zero). If actual emissions exceed the number of allocated allowances, addi<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>tional allowances are purchased, and the cost of which is included as part of the production cost of<span class=\"_ _3e7\"> </span>inventory. Any sale of excess emission rights is recognized at the time of the sale at the transaction price<span class=\"_ _3e7\"> </span><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb2e\">Compensation for energy tax comprise both refund schemes (actual cash flows) or exemption </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb2f\">schemes (no cash flows). Energy tax and excise duty refunds are recognized as a reduction to the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb30\">related expense in profit and loss.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb31\">Government grants that compensate Yara for the cost of investing in assets are deducted from </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb32\">the carrying value of the asset and recognized in the consolidated statement of income on a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb33\">systematic basis over the useful life of the asset, as a reduction of depreciation expense. If the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb34\">government grant refers to assets under construction, it is recognized as a reduction of deprecia-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb35\">tion expense once the asset is ready for use as intended by management and depreciations begins. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb36\">Investment grants are included as investing activities in the consolidated statement of cash flows.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb37\">If a government grant refers to research and development activities that do not meet the criteria </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb38\">for capitalization, or it refers to self-constructed property, plant and equipment which does not </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb39\">meet Yara\u2019s internal decision gates for capitalization, the government grant is recognized in the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb3a\">consolidated statement of income as a reduction to the costs for which the grant is intended to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb3b\">compensate.<span class=\"_ _3e7\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs8bd\">5.1 <span class=\"_ _108\"> </span>Shareholders\u2019 equit<span class=\"_ _3e7\"> </span>y<span class=\"_ _3e7\"> </span></div>Yara has not purchased or cancelled own shares in 2022 or 2023 and does not hold own shares at 31 December 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "5.1 <span class=\"_ _108\"> </span>Shareholders\u2019 equit<span class=\"_ _3e7\"> </span>y<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>When own shares are repurchased, the amount of consideration paid, including directly attributable costs, is recognized as a change in equity. Repurchased shares are classified as treasury shares and presented as a deduction from total equity. Gain/loss from a sale of own shares is recognized as a change in equity",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "5.1 <span class=\"_ _108\"> </span>Shareholders\u2019 equit<span class=\"_ _3e7\"> </span>y<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Yara recognizes a liability to pay a dividend when the dividend is approved by the shareholders in a General Meeting.<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "5.1 <span class=\"_ _108\"> </span>Shareholders\u2019 equit<span class=\"_ _3e7\"> </span>Dividends<span class=\"_ _3e7\"> </span>Yara will propose a NOK 5 per share annual dividend to be paid after approval in the Annual General Meeting scheduled for 28 May 2024. If authorized, the dividend will be paid on 6 June 2024.<span class=\"_ _3e7\"> </span>In 2023 Yara distributed total dividends of NOK 14,010 million (USD 1,301 million) to its share-<span class=\"_ _3e7\"> </span>holders (NOK <span>55</span> per share). The dividend was approved by the Annual General Meeting held on 12 June 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "5.1 <span class=\"_ _108\"> </span>Shareholders\u2019 equit<span class=\"_ _3e7\"> </span>Share buy-back program<span class=\"_ _3e7\"> </span>On 12 June 2023 the Annual General Meeting also authorized the Board of Directors to acquire up to 12,736,281 shares in the open market and from the Norwegian State. Shares may be purchased within a price range from NOK 10 to NOK 1,000. The shares shall be subsequently cancelled. Yara has renewed its agreement with the Norwegian State according to which the State\u2019s shares will be redeemed on a pro-rata basis to ensure the State\u2019s ownership is unchanged in the event of a cancellation of shares bought back.<span class=\"_ _3e7\"> </span>Total number of shares outstanding at 31 December 2023 is 254,725,627. Yara has not purchased or cancelled own shares in 2022 or 2023 and does not hold own shares at 31 December 2023",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "55",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:NOK/xbrli:shares"
   }
  },
  "fact-477": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gsb95\">5.2 <span class=\"_ _2\"> </span>Non-controlling interests<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb96\">With the sale of its ownership interest in Yara Dallol B.V. completed on 27 January 2023, Yara </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb97\">holds no material non-controlling interests to disclose. Transactions with non-controlling interests </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb98\">of USD 2 million in 2023 relates to companies sold during the year where a non-controlling inter-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb99\">est was present. The sale of these companies had an immaterial impact on Yara\u2019s 2023 financial </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb9a\">statements.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gsb9c\">5.3 <span class=\"_ _2\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsb9d\">Accounting policies<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsb9e\">Interest-bearing debt is initially recognized at fair value less direct transaction costs, and subsequently measured at amortized cost using the effective interest method, see <span class=\"fc2\">note 6.3</span> Financial Instruments.<span class=\"_ _3e7\"> </span></div>6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span>See <span class=\"fc2\">note 5.3</span> Interest-bearing debt, <span class=\"fc2\">note 5.5</span> Trade and other current payables and <span class=\"fc2\">note 4.5</span> Leases. Interest-bearing borrowings are initially recognized at fair value less direct transaction costs. Subsequently they are measured at amortized cost using the effective interest method. Fair value on long-term interest-bearing debt and other long-term liabilities differs from the carrying amounts since some of the USD debenture bonds are held with fixed interest rates and are not subject to hedge accounting. For these USD debenture bonds with fixed interest rates and for other<span class=\"_ _3e7\"> </span>non-current financial liabilities, no active market is available and fair value is calculated based on the present value of future principal and interest cash flows. Cash flows are estimated by using available market rates as a benchmark and adding a credit margin derived from recent transactions or other information available.<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "5.3 <span class=\"_ _2\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Interest-bearing debt is initially recognized at fair value less direct transaction costs, and subsequently measured at amortized cost using the effective interest method, see <span class=\"fc2\">note 6.3</span> Financial Instruments.<span class=\"_ _3e7\"> </span>Specification, including terms and repayment schedule<span class=\"_ _2f5\"> </span><span class=\"fse fc8\">31 December 2023<span class=\"_ _2ad\"> </span>31 December 2022<span class=\"_ _3e7\"> </span></span>USD millions, except percentages<span class=\"_ _2f6\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _19a\"> </span>Maturity<span class=\"_ _3e7\"> </span></span>Weighted average interest rate 1)<span class=\"_ _3e7\"> </span>Denominated amount<span class=\"_ _109\"> </span>Carrying amount 2)<span class=\"_ _3e7\"> </span>Denominated amount<span class=\"_ _109\"> </span>Carrying amount 2)<span class=\"_ _3e7\"> </span>Non-current interest-bearing debt<span class=\"_ _3e7\"> </span>Floating interest rate bonds<span class=\"_ _3e7\"> </span>NOK 1,150 million (Coupon NIBOR + 0.64%)<span class=\"_ _27f\"> </span>2026<span class=\"_ _58\"> </span>5.40%<span class=\"_ _4e\"> </span>113<span class=\"_ _4e\"> </span>113<span class=\"_ _4e\"> </span>117<span class=\"_ _4e\"> </span>117<span class=\"_ _3e7\"> </span>Fixed interest rate bonds<span class=\"_ _3e7\"> </span>NOK 600 million (Coupon 3.00%)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _65\"> </span><span class=\"fc8\">2024<span class=\"_ _58\"> </span>3.02%<span class=\"_ _2c2\"> </span>59<span class=\"_ _2f\"> </span>57<span class=\"_ _2f\"> </span>61<span class=\"_ _2f\"> </span>59<span class=\"_ _3e7\"> </span></span>NOK 1,000 million (Coupon 2.45%)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _65\"> </span><span class=\"fc8\">2024<span class=\"_ _58\"> </span>2.48%<span class=\"_ _2c2\"> </span>98<span class=\"_ _2f\"> </span>95<span class=\"_ _4e\"> </span>102<span class=\"_ _2f\"> </span>98<span class=\"_ _3e7\"> </span></span>USD 500 million (Coupon 3.80%)<span class=\"_ _2f7\"> </span>2026<span class=\"_ _58\"> </span>3.93%<span class=\"_ _4e\"> </span>500<span class=\"_ _4e\"> </span>500<span class=\"_ _4e\"> </span>500<span class=\"_ _4e\"> </span>499<span class=\"_ _3e7\"> </span>NOK 1,000 million (Coupon 2.41%)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _65\"> </span><span class=\"fc8\">2026<span class=\"_ _58\"> </span>2.45%<span class=\"_ _2c2\"> </span>98<span class=\"_ _2f\"> </span>92<span class=\"_ _4e\"> </span>102<span class=\"_ _2f\"> </span>96<span class=\"_ _3e7\"> </span></span>NOK 1,000 million (Coupon 2.90%)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _65\"> </span><span class=\"fc8\">2027<span class=\"_ _58\"> </span>2.93%<span class=\"_ _2c2\"> </span>98<span class=\"_ _2f\"> </span>91<span class=\"_ _4e\"> </span>102<span class=\"_ _2f\"> </span>94<span class=\"_ _3e7\"> </span></span>USD 1,000 million (Coupon 4.75%)<span class=\"_ _8d\"> </span>2028<span class=\"_ _58\"> </span>4.84%<span class=\"_ _4d\"> </span>1,000<span class=\"_ _4e\"> </span>999<span class=\"_ _4d\"> </span>1,000<span class=\"_ _4e\"> </span>998<span class=\"_ _3e7\"> </span>USD 750 million (Coupon 3.15%)<span class=\"_ _2f8\"> </span>2030<span class=\"_ _58\"> </span>3.21%<span class=\"_ _4e\"> </span>750<span class=\"_ _4e\"> </span>748<span class=\"_ _4e\"> </span>750<span class=\"_ _4e\"> </span>747<span class=\"_ _3e7\"> </span>USD 600 million (Coupon 7.38%)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _65\"> </span><span class=\"fc8\">2032<span class=\"_ _58\"> </span>7.47%<span class=\"_ _4e\"> </span>600<span class=\"_ _4e\"> </span>612<span class=\"_ _4e\"> </span>600<span class=\"_ _4e\"> </span>594<span class=\"_ _3e7\"> </span></span>Total unsecured debenture bonds<span class=\"_ _2f9\"> </span>3,317<span class=\"_ _4d\"> </span>3,307<span class=\"_ _4d\"> </span>3,334<span class=\"_ _4d\"> </span>3,302<span class=\"_ _3e7\"> </span>Unsecured bank loans<span class=\"_ _175\"> </span>2024-2026<span class=\"_ _58\"> </span>6.83%<span class=\"_ _4e\"> </span>254<span class=\"_ _4e\"> </span>254<span class=\"_ _4e\"> </span>287<span class=\"_ _4e\"> </span>287<span class=\"_ _3e7\"> </span>Mortgage loans<span class=\"_ _233\"> </span>\u2013<span class=\"_ _6d\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>9<span class=\"_ _6d\"> </span>9<span class=\"_ _3e7\"> </span>Other non-current debt<span class=\"_ _2fa\"> </span>2024-2029<span class=\"_ _58\"> </span>7.23%<span class=\"_ _2c2\"> </span>65<span class=\"_ _2f\"> </span>65<span class=\"_ _2f\"> </span>52<span class=\"_ _2f\"> </span>52<span class=\"_ _3e7\"> </span>Total unsecured bank loans and other loans<span class=\"_ _84\"> </span>319<span class=\"_ _106\"> </span>319<span class=\"_ _4e\"> </span>348<span class=\"_ _4e\"> </span>349<span class=\"_ _3e7\"> </span>Total non-current interest-bearing debt including current portion<span class=\"_ _2fb\"> </span>3,636<span class=\"_ _4d\"> </span>3,626<span class=\"_ _4d\"> </span>3,682<span class=\"_ _4d\"> </span>3,651<span class=\"_ _3e7\"> </span>- of which current portion<span class=\"_ _2fc\"> </span>(342)<span class=\"_ _53\"> </span>(342)<span class=\"_ _2c\"> </span>(54)<span class=\"_ _2c\"> </span>(54)<span class=\"_ _3e7\"> </span>Total non-current interest-bearing debt<span class=\"_ _2fd\"> </span>3,293<span class=\"_ _4d\"> </span>3,284<span class=\"_ _4d\"> </span>3,629<span class=\"_ _4d\"> </span>3,597<span class=\"_ _3e7\"> </span>Current interest-bearing debt<span class=\"_ _3e7\"> </span>Current portion of bonds and bank loans<span class=\"_ _79\"> </span>2024<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>342<span class=\"_ _4e\"> </span>342<span class=\"_ _2f\"> </span>54<span class=\"_ _2c2\"> </span>54<span class=\"_ _3e7\"> </span>Credit facilities<span class=\"_ _2fe\"> </span>2024<span class=\"_ _58\"> </span>7.33%<span class=\"_ _2c2\"> </span>99<span class=\"_ _2f\"> </span>99<span class=\"_ _2f\"> </span>61<span class=\"_ _2f\"> </span>61<span class=\"_ _3e7\"> </span>Overdraft facilities<span class=\"_ _d3\"> </span>2024<span class=\"_ _1b1\"> </span>12.69%<span class=\"_ _6d\"> </span>2<span class=\"_ _1de\"> </span>2<span class=\"_ _2f\"> </span>24<span class=\"_ _2f\"> </span>24<span class=\"_ _3e7\"> </span>Other current debt<span class=\"_ _d3\"> </span>2024<span class=\"_ _58\"> </span>5.24%<span class=\"_ _2f\"> </span>74<span class=\"_ _2f\"> </span>74<span class=\"_ _2c2\"> </span>72<span class=\"_ _2f\"> </span>72<span class=\"_ _3e7\"> </span>Total current interest-bearing debt<span class=\"_ _2ff\"> </span>517<span class=\"_ _4e\"> </span>517<span class=\"_ _4e\"> </span>210<span class=\"_ _4e\"> </span>210<span class=\"_ _3e7\"> </span>Total interest-bearing debt<span class=\"_ _300\"> </span>3,810<span class=\"_ _4d\"> </span>3,801<span class=\"_ _4d\"> </span>3,839<span class=\"_ _4d\"> </span>3,808<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Weighted average interest rates calculated excluding effect of interest rate swap agreements.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>The carrying values include issuance discount, capitalized issuance costs and effect of interest rate swaps, see <span class=\"fc2\">note 6.2</span> Hedge accounting<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>As at 31 December 2023, the fair value of the non-current interest-bearing debt, including the current portion, is USD 3,533 million and the carrying value is USD 3,626 million.<span class=\"_ _3e7\"> </span>Yara builds its funding on a negative pledge structure with the basic funding ranking pari passu. Substantially all unsecured debenture bonds and unsecured bank loan agreements therefore contain provisions restricting the pledging of assets to secure future borrowings.<span class=\"_ _3e7\"> </span>Of the long-term debt at the end of 2023, USD 2,859 million in bond debt originate from Yara\u2019s November 2022, June 2020, June 2018, and June 2016 bond issues in the US market accord-<span class=\"_ _3e7\"> </span>ing to 144A/Regulation S. A further USD 448 million originate from Yara\u2019s December 2014, December 2017, and November 2021 bond issues in the Norwegian market. The entire bond debt in the Norwegian market is converted to USD exposure through cross-currency swaps.<span class=\"_ _3e7\"> </span>In 2022, Yara established a Green Financing Framework which outlines Yara\u2019s approach and principles for issuing Green Financing Instruments. The proceeds from these instruments are exclusively allocated to finance and refinance Eligible Green Projects. The Framework includes guidelines for project evaluation, management of proceeds, and reporting, in alignment with International Capital Market Association (ICMA) 2021 Green Bond Principles and the Loan Market Association (LMA) 2021 Green Loan Principles. The issuance of the USD 600 million bond in 2022 was conducted under this framework.<span class=\"_ _3e7\"> </span>Yara\u2019s additional long-term funding is based on bank loans. The loan facility established in 2018 with partial support by a guarantee from Export Finance Norway has been reduced to USD 84 million through scheduled downpayments, and semi-annual instalments will continue until August 2026. The USD 150 million term loan due 2024 from Svensk Exportkredit AB remains fully drawn at year-<span class=\"_ _3e7\"> </span>end. A further minor portion of the long-term bank loans is borrowed in emerging market.<span class=\"_ _3e7\"> </span>Yara has an undrawn long-term revolving credit facility totaling USD 1,100 million, whereof USD 50 million fall due in 2025, and the rest in 2026. The facility has a link to the Group\u2019s Carbon Intensity Target, whereby the margin is adjusted annually based on Yara\u2019s progress to achieve a 10 percent reduction of GHG emissions per tonne of fertilizer produced (tCO<span class=\"_ _3e7\"> </span>2<span class=\"_ _3e7\"> </span>eq/tN) by 2025. In addition, Yara has access to short-term credit and overdraft facilities with various banks both centrally and in local markets. As at 31 December 2023, the unused frame of such facilities totals approximately USD 1,170 million.<span class=\"_ _3e7\"> </span>Contractual payments on non-current debt<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _301\"> </span><span class=\"ff4 fse\">Debentures </span>1)<span class=\"_ _3e7\"> </span>Bank Loans<span class=\"_ _b4\"> </span>Other<span class=\"_ _cb\"> </span>Total 2)<span class=\"_ _3e7\"> </span>2024<span class=\"_ _141\"> </span>153<span class=\"_ _1b\"> </span>181<span class=\"_ _6d\"> </span>9<span class=\"_ _4e\"> </span>342<span class=\"_ _3e7\"> </span>2025<span class=\"_ _302\"> </span>\u2013<span class=\"_ _10b\"> </span>46<span class=\"_ _2f\"> </span>10<span class=\"_ _2c2\"> </span>56<span class=\"_ _3e7\"> </span>2026<span class=\"_ _141\"> </span>705<span class=\"_ _cb\"> </span>28<span class=\"_ _6d\"> </span>8<span class=\"_ _4e\"> </span>741<span class=\"_ _3e7\"> </span>2027<span class=\"_ _303\"> </span>91<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _6d\"> </span>8<span class=\"_ _2c2\"> </span>99<span class=\"_ _3e7\"> </span>2028<span class=\"_ _141\"> </span>999<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _6d\"> </span>8<span class=\"_ _4d\"> </span>1,007<span class=\"_ _3e7\"> </span>Thereafter<span class=\"_ _1c9\"> </span>1,360<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _2f\"> </span>22<span class=\"_ _4d\"> </span>1,381<span class=\"_ _3e7\"> </span>Total<span class=\"_ _44\"> </span>3,307<span class=\"_ _1b\"> </span>254<span class=\"_ _2c2\"> </span>65<span class=\"_ _4d\"> </span>3,626<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Yara International ASA is responsible for the entire amount.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Including current portion.<span class=\"_ _3e7\"> </span>Reconciliation of liabilities arising from financing activities<span class=\"_ _3e7\"> </span>Non-cash changes<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _121\"> </span><span class=\"ff4 fse\">31 Dec 2022<span class=\"_ _1ec\"> </span>Cash flows<span class=\"_ _3e7\"> </span></span>Additions and lease modifications<span class=\"_ _3e7\"> </span>Debt assumed as part of acquisition<span class=\"_ _3e7\"> </span>Transfer to liabilities associated with assets held for sale<span class=\"_ _3e7\"> </span>Foreign exchange movement<span class=\"_ _a\"> </span>Amortization 1)<span class=\"_ _3e7\"> </span>Other<span class=\"_ _38\"> </span>31 Dec 2023<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _1be\"> </span>3,808<span class=\"_ _5e\"> </span>(31)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _6d\"> </span>3<span class=\"_ _2ad\"> </span>\u2013<span class=\"_ _2c5\"> </span>(18)<span class=\"_ _1e2\"> </span>1<span class=\"_ _4e\"> </span>37 2)<span class=\"_ _3e7\"> </span>3,801<span class=\"_ _3e7\"> </span>Lease liabilities<span class=\"_ _1bb\"> </span>410<span class=\"_ _50\"> </span>(168)<span class=\"_ _50\"> </span>183<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _db\"> </span>(3)<span class=\"_ _e8\"> </span>8<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>429<span class=\"_ _3e7\"> </span>Total<span class=\"_ _22d\"> </span>4,218<span class=\"_ _50\"> </span>(198)<span class=\"_ _50\"> </span>183<span class=\"_ _6d\"> </span>3<span class=\"_ _db\"> </span>(3)<span class=\"_ _2c\"> </span>(11)<span class=\"_ _1e2\"> </span>1<span class=\"_ _2c2\"> </span>37<span class=\"_ _4d\"> </span>4,230<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Amortization of transaction cost.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Other non-cash changes includes a USD 19 million increase related to financing of machinery acquired by a contractor which in substance is controlled by Yara. It also includes fair value changes of USD 19 million on interest rate swaps designated as hedging instruments.<span class=\"_ _3e7\"> </span>See <span class=\"fc2\">note 4.5</span> Leases for reconciliation of liabilities arising from leasing activities.<span class=\"_ _3e7\"> </span>Interest rate profile of the Group\u2019s non-current interest-bearing debt<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _12f\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _2cf\"> </span>2023<span class=\"_ _b1\"> </span>2022<span class=\"_ _3e7\"> </span></span>Floating interest rate loans 1)<span class=\"_ _3e7\"> </span>1,037<span class=\"_ _128\"> </span>1,352<span class=\"_ _3e7\"> </span>Fixed rate loans \u2013 maturity<span class=\"_ _3e7\"> </span>2\u20135 years<span class=\"_ _2b6\"> </span>1,498<span class=\"_ _1b\"> </span>499<span class=\"_ _3e7\"> </span>More than 5 years<span class=\"_ _a6\"> </span>748<span class=\"_ _128\"> </span>1,745<span class=\"_ _3e7\"> </span>Non-current interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _128\"> </span><span class=\"fc8\">3,284<span class=\"_ _1ec\"> </span>3,597<span class=\"_ _3e7\"> </span></span>1) <span class=\"_ _0\"></span>Including fixed rate bonds converted to floating rate by use of interest-rate swaps<span class=\"_ _3e7\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "Specification, including terms and repayment schedule<span class=\"_ _2f5\"> </span><span class=\"fse fc8\">31 December 2023<span class=\"_ _2ad\"> </span>31 December 2022<span class=\"_ _3e7\"> </span></span>USD millions, except percentages<span class=\"_ _2f6\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _19a\"> </span>Maturity<span class=\"_ _3e7\"> </span></span>Weighted average interest rate 1)<span class=\"_ _3e7\"> </span>Denominated amount<span class=\"_ _109\"> </span>Carrying amount 2)<span class=\"_ _3e7\"> </span>Denominated amount<span class=\"_ _109\"> </span>Carrying amount 2)<span class=\"_ _3e7\"> </span>Non-current interest-bearing debt<span class=\"_ _3e7\"> </span>Floating interest rate bonds<span class=\"_ _3e7\"> </span>NOK 1,150 million (Coupon NIBOR + 0.64%)<span class=\"_ _27f\"> </span>2026<span class=\"_ _58\"> </span>5.40%<span class=\"_ _4e\"> </span>113<span class=\"_ _4e\"> </span>113<span class=\"_ _4e\"> </span>117<span class=\"_ _4e\"> </span>117<span class=\"_ _3e7\"> </span>Fixed interest rate bonds<span class=\"_ _3e7\"> </span>NOK 600 million (Coupon 3.00%)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _65\"> </span><span class=\"fc8\">2024<span class=\"_ _58\"> </span>3.02%<span class=\"_ _2c2\"> </span>59<span class=\"_ _2f\"> </span>57<span class=\"_ _2f\"> </span>61<span class=\"_ _2f\"> </span>59<span class=\"_ _3e7\"> </span></span>NOK 1,000 million (Coupon 2.45%)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _65\"> </span><span class=\"fc8\">2024<span class=\"_ _58\"> </span>2.48%<span class=\"_ _2c2\"> </span>98<span class=\"_ _2f\"> </span>95<span class=\"_ _4e\"> </span>102<span class=\"_ _2f\"> </span>98<span class=\"_ _3e7\"> </span></span>USD 500 million (Coupon 3.80%)<span class=\"_ _2f7\"> </span>2026<span class=\"_ _58\"> </span>3.93%<span class=\"_ _4e\"> </span>500<span class=\"_ _4e\"> </span>500<span class=\"_ _4e\"> </span>500<span class=\"_ _4e\"> </span>499<span class=\"_ _3e7\"> </span>NOK 1,000 million (Coupon 2.41%)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _65\"> </span><span class=\"fc8\">2026<span class=\"_ _58\"> </span>2.45%<span class=\"_ _2c2\"> </span>98<span class=\"_ _2f\"> </span>92<span class=\"_ _4e\"> </span>102<span class=\"_ _2f\"> </span>96<span class=\"_ _3e7\"> </span></span>NOK 1,000 million (Coupon 2.90%)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _65\"> </span><span class=\"fc8\">2027<span class=\"_ _58\"> </span>2.93%<span class=\"_ _2c2\"> </span>98<span class=\"_ _2f\"> </span>91<span class=\"_ _4e\"> </span>102<span class=\"_ _2f\"> </span>94<span class=\"_ _3e7\"> </span></span>USD 1,000 million (Coupon 4.75%)<span class=\"_ _8d\"> </span>2028<span class=\"_ _58\"> </span>4.84%<span class=\"_ _4d\"> </span>1,000<span class=\"_ _4e\"> </span>999<span class=\"_ _4d\"> </span>1,000<span class=\"_ _4e\"> </span>998<span class=\"_ _3e7\"> </span>USD 750 million (Coupon 3.15%)<span class=\"_ _2f8\"> </span>2030<span class=\"_ _58\"> </span>3.21%<span class=\"_ _4e\"> </span>750<span class=\"_ _4e\"> </span>748<span class=\"_ _4e\"> </span>750<span class=\"_ _4e\"> </span>747<span class=\"_ _3e7\"> </span>USD 600 million (Coupon 7.38%)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _65\"> </span><span class=\"fc8\">2032<span class=\"_ _58\"> </span>7.47%<span class=\"_ _4e\"> </span>600<span class=\"_ _4e\"> </span>612<span class=\"_ _4e\"> </span>600<span class=\"_ _4e\"> </span>594<span class=\"_ _3e7\"> </span></span>Total unsecured debenture bonds<span class=\"_ _2f9\"> </span>3,317<span class=\"_ _4d\"> </span>3,307<span class=\"_ _4d\"> </span>3,334<span class=\"_ _4d\"> </span>3,302<span class=\"_ _3e7\"> </span>Unsecured bank loans<span class=\"_ _175\"> </span>2024-2026<span class=\"_ _58\"> </span>6.83%<span class=\"_ _4e\"> </span>254<span class=\"_ _4e\"> </span>254<span class=\"_ _4e\"> </span>287<span class=\"_ _4e\"> </span>287<span class=\"_ _3e7\"> </span>Mortgage loans<span class=\"_ _233\"> </span>\u2013<span class=\"_ _6d\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>9<span class=\"_ _6d\"> </span>9<span class=\"_ _3e7\"> </span>Other non-current debt<span class=\"_ _2fa\"> </span>2024-2029<span class=\"_ _58\"> </span>7.23%<span class=\"_ _2c2\"> </span>65<span class=\"_ _2f\"> </span>65<span class=\"_ _2f\"> </span>52<span class=\"_ _2f\"> </span>52<span class=\"_ _3e7\"> </span>Total unsecured bank loans and other loans<span class=\"_ _84\"> </span>319<span class=\"_ _106\"> </span>319<span class=\"_ _4e\"> </span>348<span class=\"_ _4e\"> </span>349<span class=\"_ _3e7\"> </span>Total non-current interest-bearing debt including current portion<span class=\"_ _2fb\"> </span>3,636<span class=\"_ _4d\"> </span>3,626<span class=\"_ _4d\"> </span>3,682<span class=\"_ _4d\"> </span>3,651<span class=\"_ _3e7\"> </span>- of which current portion<span class=\"_ _2fc\"> </span>(342)<span class=\"_ _53\"> </span>(342)<span class=\"_ _2c\"> </span>(54)<span class=\"_ _2c\"> </span>(54)<span class=\"_ _3e7\"> </span>Total non-current interest-bearing debt<span class=\"_ _2fd\"> </span>3,293<span class=\"_ _4d\"> </span>3,284<span class=\"_ _4d\"> </span>3,629<span class=\"_ _4d\"> </span>3,597<span class=\"_ _3e7\"> </span>Current interest-bearing debt<span class=\"_ _3e7\"> </span>Current portion of bonds and bank loans<span class=\"_ _79\"> </span>2024<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>342<span class=\"_ _4e\"> </span>342<span class=\"_ _2f\"> </span>54<span class=\"_ _2c2\"> </span>54<span class=\"_ _3e7\"> </span>Credit facilities<span class=\"_ _2fe\"> </span>2024<span class=\"_ _58\"> </span>7.33%<span class=\"_ _2c2\"> </span>99<span class=\"_ _2f\"> </span>99<span class=\"_ _2f\"> </span>61<span class=\"_ _2f\"> </span>61<span class=\"_ _3e7\"> </span>Overdraft facilities<span class=\"_ _d3\"> </span>2024<span class=\"_ _1b1\"> </span>12.69%<span class=\"_ _6d\"> </span>2<span class=\"_ _1de\"> </span>2<span class=\"_ _2f\"> </span>24<span class=\"_ _2f\"> </span>24<span class=\"_ _3e7\"> </span>Other current debt<span class=\"_ _d3\"> </span>2024<span class=\"_ _58\"> </span>5.24%<span class=\"_ _2f\"> </span>74<span class=\"_ _2f\"> </span>74<span class=\"_ _2c2\"> </span>72<span class=\"_ _2f\"> </span>72<span class=\"_ _3e7\"> </span>Total current interest-bearing debt<span class=\"_ _2ff\"> </span>517<span class=\"_ _4e\"> </span>517<span class=\"_ _4e\"> </span>210<span class=\"_ _4e\"> </span>210<span class=\"_ _3e7\"> </span>Total interest-bearing debt<span class=\"_ _300\"> </span>3,810<span class=\"_ _4d\"> </span>3,801<span class=\"_ _4d\"> </span>3,839<span class=\"_ _4d\"> </span>3,808<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Weighted average interest rates calculated excluding effect of interest rate swap agreements.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>The carrying values include issuance discount, capitalized issuance costs and effect of interest rate swaps, see <span class=\"fc2\">note 6.2</span> Hedge accounting<span class=\"_ _3e7\"> </span>As at 31 December 2023, the fair value of the non-current interest-bearing debt, including the current portion, is USD 3,533 million and the carrying value is USD 3,626 million.<span class=\"_ _3e7\"> </span>Yara builds its funding on a negative pledge structure with the basic funding ranking pari passu. Substantially all unsecured debenture bonds and unsecured bank loan agreements therefore contain provisions restricting the pledging of assets to secure future borrowings.<span class=\"_ _3e7\"> </span>Of the long-term debt at the end of 2023, USD 2,859 million in bond debt originate from Yara\u2019s November 2022, June 2020, June 2018, and June 2016 bond issues in the US market accord-<span class=\"_ _3e7\"> </span>ing to 144A/Regulation S. A further USD 448 million originate from Yara\u2019s December 2014, December 2017, and November 2021 bond issues in the Norwegian market. The entire bond debt in the Norwegian market is converted to USD exposure through cross-currency swaps.<span class=\"_ _3e7\"> </span>In 2022, Yara established a Green Financing Framework which outlines Yara\u2019s approach and principles for issuing Green Financing Instruments. The proceeds from these instruments are exclusively allocated to finance and refinance Eligible Green Projects. The Framework includes guidelines for project evaluation, management of proceeds, and reporting, in alignment with International Capital Market Association (ICMA) 2021 Green Bond Principles and the Loan Market Association (LMA) 2021 Green Loan Principles. The issuance of the USD 600 million bond in 2022 was conducted under this framework.<span class=\"_ _3e7\"> </span>Yara\u2019s additional long-term funding is based on bank loans. The loan facility established in 2018 with partial support by a guarantee from Export Finance Norway has been reduced to USD 84 million through scheduled downpayments, and semi-annual instalments will continue until August 2026. The USD 150 million term loan due 2024 from Svensk Exportkredit AB remains fully drawn at year-<span class=\"_ _3e7\"> </span>end. A further minor portion of the long-term bank loans is borrowed in emerging market.<span class=\"_ _3e7\"> </span>Yara has an undrawn long-term revolving credit facility totaling USD 1,100 million, whereof USD 50 million fall due in 2025, and the rest in 2026. The facility has a link to the Group\u2019s Carbon Intensity Target, whereby the margin is adjusted annually based on Yara\u2019s progress to achieve a 10 percent reduction of GHG emissions per tonne of fertilizer produced (tCO<span class=\"_ _3e7\"> </span>2<span class=\"_ _3e7\"> </span>eq/tN) by 2025. In addition, Yara has access to short-term credit and overdraft facilities with various banks both centrally and in local markets. As at 31 December 2023, the unused frame of such facilities totals approximately USD 1,170 million.<span class=\"_ _3e7\"> </span>Contractual payments on non-current debt<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _301\"> </span><span class=\"ff4 fse\">Debentures </span>1)<span class=\"_ _3e7\"> </span>Bank Loans<span class=\"_ _b4\"> </span>Other<span class=\"_ _cb\"> </span>Total 2)<span class=\"_ _3e7\"> </span>2024<span class=\"_ _141\"> </span>153<span class=\"_ _1b\"> </span>181<span class=\"_ _6d\"> </span>9<span class=\"_ _4e\"> </span>342<span class=\"_ _3e7\"> </span>2025<span class=\"_ _302\"> </span>\u2013<span class=\"_ _10b\"> </span>46<span class=\"_ _2f\"> </span>10<span class=\"_ _2c2\"> </span>56<span class=\"_ _3e7\"> </span>2026<span class=\"_ _141\"> </span>705<span class=\"_ _cb\"> </span>28<span class=\"_ _6d\"> </span>8<span class=\"_ _4e\"> </span>741<span class=\"_ _3e7\"> </span>2027<span class=\"_ _303\"> </span>91<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _6d\"> </span>8<span class=\"_ _2c2\"> </span>99<span class=\"_ _3e7\"> </span>2028<span class=\"_ _141\"> </span>999<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _6d\"> </span>8<span class=\"_ _4d\"> </span>1,007<span class=\"_ _3e7\"> </span>Thereafter<span class=\"_ _1c9\"> </span>1,360<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _2f\"> </span>22<span class=\"_ _4d\"> </span>1,381<span class=\"_ _3e7\"> </span>Total<span class=\"_ _44\"> </span>3,307<span class=\"_ _1b\"> </span>254<span class=\"_ _2c2\"> </span>65<span class=\"_ _4d\"> </span>3,626<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Yara International ASA is responsible for the entire amount.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Including current portion.<span class=\"_ _3e7\"> </span>Reconciliation of liabilities arising from financing activities<span class=\"_ _3e7\"> </span>Non-cash changes<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _121\"> </span><span class=\"ff4 fse\">31 Dec 2022<span class=\"_ _1ec\"> </span>Cash flows<span class=\"_ _3e7\"> </span></span>Additions and lease modifications<span class=\"_ _3e7\"> </span>Debt assumed as part of acquisition<span class=\"_ _3e7\"> </span>Transfer to liabilities associated with assets held for sale<span class=\"_ _3e7\"> </span>Foreign exchange movement<span class=\"_ _a\"> </span>Amortization 1)<span class=\"_ _3e7\"> </span>Other<span class=\"_ _38\"> </span>31 Dec 2023<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _1be\"> </span>3,808<span class=\"_ _5e\"> </span>(31)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _6d\"> </span>3<span class=\"_ _2ad\"> </span>\u2013<span class=\"_ _2c5\"> </span>(18)<span class=\"_ _1e2\"> </span>1<span class=\"_ _4e\"> </span>37 2)<span class=\"_ _3e7\"> </span>3,801<span class=\"_ _3e7\"> </span>Lease liabilities<span class=\"_ _1bb\"> </span>410<span class=\"_ _50\"> </span>(168)<span class=\"_ _50\"> </span>183<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _db\"> </span>(3)<span class=\"_ _e8\"> </span>8<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>429<span class=\"_ _3e7\"> </span>Total<span class=\"_ _22d\"> </span>4,218<span class=\"_ _50\"> </span>(198)<span class=\"_ _50\"> </span>183<span class=\"_ _6d\"> </span>3<span class=\"_ _db\"> </span>(3)<span class=\"_ _2c\"> </span>(11)<span class=\"_ _1e2\"> </span>1<span class=\"_ _2c2\"> </span>37<span class=\"_ _4d\"> </span>4,230<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Amortization of transaction cost.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Other non-cash changes includes a USD 19 million increase related to financing of machinery acquired by a contractor which in substance is controlled by Yara. It also includes fair value changes of USD 19 million on interest rate swaps designated as hedging instruments.<span class=\"_ _3e7\"> </span>See <span class=\"fc2\">note 4.5</span> Leases for reconciliation of liabilities arising from leasing activities",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fc\">5.4 <span class=\"_ _102\"></span>Pensions and other long-term employee benefit obligations<span class=\"_ _3e7\"> </span></div>Overview<span class=\"_ _3e7\"> </span>The Group companies provide various retirement plans in accordance with local regulations and practices in the countries in which they operate.<span class=\"_ _3e7\"> </span>Defined benefit plans are generally based on years of service and average or final salary levels, offering retirement benefits in addition to what is provided by state pension plans. Most of the defined benefit plan obligations are covered by external insurance companies or by pension funds. By definition, both investment risk and actuarial risk (i.e. the actual level of benefits to be paid in the future) are retained by the Group companies.<span class=\"_ _3e7\"> </span>Defined contribution plans require the companies to make agreed contributions to a separate fund when employees have rendered services entitling them to the contributions. The companies have no legal or constructive obligation to pay further contributions.<span class=\"_ _3e7\"> </span>Some companies make contributions to multi-employer pension plans included in a joint arrange-<span class=\"_ _3e7\"> </span>ment with others. All multi-employer plans are accounted for as defined contribution plans.<span class=\"_ _3e7\"> </span>Some companies have recognized provisions for jubilee benefits, which are classified as Other long-term employee benefits<span class=\"_ _3e7\"> </span><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsbbb\">Other long-term benefits<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbbc\">The Group\u2019s obligation in respect of other long-term benefits is the amount of future benefits that </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbbd\">the employees have earned in return for their service in current and prior periods. The obligation is </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbbe\">discounted based on the same principles as defined benefit plans.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsbbf\">Non-current employee benefit obligations recognized in the </div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsbc0\">consolidated statement of financial position<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsbc1\">USD millions<span class=\"_ _12f\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _2cf\"> </span>2023<span class=\"_ _b1\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbc2\">Defined benefit plans<span class=\"_ _9f\"> </span>(269)<span class=\"_ _9d\"> </span>(277)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbc3\">Surplus on funded defined benefit plans<span class=\"_ _f6\"> </span>221<span class=\"_ _24f\"> </span>215<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbc4\">Net liability for defined benefit plans<span class=\"_ _99\"> </span>(48)<span class=\"_ _24f\"> </span>(63)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbc5\">Termination benefits<span class=\"_ _2d7\"> </span>(3)<span class=\"_ _b7\"> </span>(3)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbc6\">Other long-term employee benefits<span class=\"_ _64\"> </span>(14)<span class=\"_ _23\"> </span>(13)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbc7\">Net long-term employee benefit obligations recognized in </div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbc8\">consolidated statement of financial position<span class=\"_ _1bf\"> </span>(65)<span class=\"_ _23\"> </span>(79)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbc9\">Of which classified as Other non-current non-financial assets<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsbca\">4.6<span class=\"_ _1b\"> </span><span class=\"fc8\">221<span class=\"_ _1b\"> </span>215<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbcb\">Of which classified as Non-current Employee benefit liabilities<span class=\"_ _236\"> </span>(286)<span class=\"_ _9d\"> </span>(293)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsbcc\">Expenses for non-current employee benefit obligations recognized in the statement of income<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsbcd\">USD millions<span class=\"_ _12f\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _2cf\"> </span>2023<span class=\"_ _b1\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbce\">Defined benefit plans<span class=\"_ _304\"> </span>(30)<span class=\"_ _23\"> </span>(44)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbcf\">Defined contribution plans<span class=\"_ _129\"> </span>(37)<span class=\"_ _24f\"> </span>(37)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbd0\">Multi-employer plans<span class=\"_ _253\"> </span>(9)<span class=\"_ _cb\"> </span>(9)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbd1\">Termination benefits </div><div class=\"t m0 h23 ff3 fs13 fc8 sc0 ls1 ws0 gsbd2\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbd3\">(44)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbd4\">Other long-term employee benefits<span class=\"_ _15a\"> </span>(3)<span class=\"_ _cb\"> </span>(2)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbd5\">Net expenses recognized in consolidated statement of income<span class=\"_ _15f\"> </span>(123)<span class=\"_ _23\"> </span>(91)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsbd6\">Of which classified as Payroll and related costs<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsbd7\">2.5<span class=\"_ _dc\"> </span><span class=\"fc8\">(122)<span class=\"_ _204\"> </span>(88)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls38 ws64 gsbd8\">Of which classified as Interest expense and other financial items<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsbd9\">2.7<span class=\"_ _bc\"> </span><span class=\"fc8\">(1)<span class=\"_ _b7\"> </span>(3)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gsbda\">1)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsbdb\"> <span class=\"_ _0\"></span>Includes termination benefits of USD 40 million as part of a restructuring provision for the Montoir site, see <span class=\"fc2\">note 5.6</span> Provisions and </div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsbdc\">contingencies for more information.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsbe2\">Defined benefit plans<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbe3\">Yara International ASA and Norwegian subsidiaries have incurred obligations under a funded </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbe4\">defined benefit plan. The pension plan was closed to new entrants in 2006 and employees below </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbe5\">the age of 55 at that time received a paid-up policy for previously earned benefit entitlements. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbe6\">The defined benefit plan was replaced by a defined contribution plan from the same date. Further </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbe7\">pension obligations in Norway include certain unfunded pension arrangements as well as early </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbe8\">retirement schemes. Retirement age is flexible from age 62 to age 67.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbe9\">A majority of Yara\u2019s obligations under defined benefit plans are related to subsidiaries within the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbea\">Eurozone:<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbeb\">Employees of Yara\u2019s Dutch subsidiaries hired before 1 August 2014 are members of a funded </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbec\">Defined Benefit pension plan. Employees born before 1950 and who were in service before 2006 </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbed\">are entitled to a pension scheme based on final salary at the age of retirement. The other employ-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbee\">ees are members of an Average Pay scheme. Retirement age is 68. The funded Defined Benefit </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbef\">pension plan has been closed for new members from 1 August 2014. New hires are enrolled in a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbf0\">Defined Contribution pension plan from the same date.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbf1\">The Dutch pension system is currently being reformed. On 1 July 2023, the Future Pensions </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbf2\">Act became effective. All Dutch pension schemes must comply with the new legislation no later </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbf3\">than 1 January 2028. By this date all defined benefit plans will need to be converted to contribu-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbf4\">tion-based pension schemes. Yara\u2019s defined benefit plan in the Netherlands was closed for new </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbf5\">entries from 1 August 2014. The plan currently covers 381 active employees, 1,256 retirees, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbf6\">and 315 deferrals. The fair value of plan assets at 31 December 2023, was USD 677 million, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbf7\">while the pension liability was remeasured at USD 567 million. A pension plan asset of USD 111 </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbf8\">million has been recognized as, under the current pension scheme, the surplus would become </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbf9\">recoverable for Yara at a future date. The terms of the revised defined contribution scheme are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbfa\">yet to be determined. Yara is cooperating with Yara pension fund and employee representatives, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbfb\">to establish a balanced transition. A transition plan will need to be submitted by 1 January 2025. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbfc\">This transitional process will focus on the future pension commitments as well as the current </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbfd\">pension entitlements. The impact to Yara\u2019s financial statements will depend on the outcome of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbfe\">this process.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsbff\">Obligations in Finland include the statutory TyEL pension scheme, as well as a voluntary defined </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc00\">benefit plan which is closed to new entrants. Both schemes are covered by pension funds. The </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc01\">TyEL pension scheme provides for a flexible retirement age from 63 to 68 based on the employ-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc02\">ee\u2019s salary each year and with accelerated earning of retirement benefits beyond the age of 63. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc03\">A reform of the Employees Pensions Act was agreed in 2017, which will gradually increase the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc04\">minimum retirement age from 63 to 65 while also gradually increase the maximum retirement </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc05\">age from 68 to 70. Further, accrual rates will change, and retirement age will be linked to life </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc06\">expectancy (from year 2027). The voluntary pension plan regulations have also been amended in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc07\">order to adapt to the revised pension legislation.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc08\">Subsidiaries of Yara are also liable to retirement benefits in France, Germany, Belgium and Italy </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc09\">within the Eurozone.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc0a\">Yara sponsors a funded defined benefit pension plan for qualifying UK employees. On </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc0b\">21 December 2023 the Trustees of the Yara UK Pension Fund signed a full scheme buy-in trans-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc0c\">action. The buy-in asset covers all accrued benefits in the Plan, excluding any additional benefits </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc0d\">due to members because of Guaranteed Minimum Pension (GMP) equalization. Following a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc0e\">High Court ruling in October 2018 many pension schemes in the UK including Yara UK Pension </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc0f\">Fund, will need to equalize for the effect of Guaranteed Minimum Pensions for men and women. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc10\">Consequently, benefits may need to be improved for individual members of the pension plan. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc11\">These adjustments will be quantified alongside any other data and/or benefits adjustments and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc12\">included in a subsequent pricing adjustment of the buy-in. A pricing adjustment may reduce or </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc13\">increase the surplus of the plan. Following the buy-in transaction Yara has recognized a pension </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc14\">plan asset and a gain in Other comprehensive income of USD 36 million net of tax, reflecting the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc15\">value of residual assets remaining in the fund assuming gradual settlement of plan liabilities over </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc16\">time.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc17\">Other defined benefit plan obligations include employees of subsidiaries in Switzerland, Sweden, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc18\">Trinidad and South Africa.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc19\">Most defined benefit plans include benefits in case of disability, death in service and death after </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc1a\">retirement, which are included in the valuation of liabilities.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc1b\">The provision for defined benefit plans also includes liabilities for medical plans in Great Britain, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc1c\">Trinidad, and South Africa with a total of USD 8 million (2022: USD 8 million).<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsc1e\">Pension cost recognized in the consolidated statement of income<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc1f\">The assumptions used to value the defined benefit obligations at 31 December are used in the following year to determine the net pension cost. The discount rate is used to calculate the interest income </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc20\">from plan assets.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsc21\">The following items have been recognized in the consolidated statement of income<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsc22\">USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc23\">Current service cost<span class=\"_ _305\"> </span>(27)<span class=\"_ _2c\"> </span>(37)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc24\">Contribution by employees<span class=\"_ _1d3\"> </span>2<span class=\"_ _1de\"> </span>2<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc25\">Administration cost<span class=\"_ _1ea\"> </span>(2)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc26\">Past service cost<span class=\"_ _306\"> </span>(1)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc27\">Other </div><div class=\"t m0 h23 ff3 fs13 fc8 sc0 ls1 ws0 gsc28\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc29\">\u2013<span class=\"_ _e8\"> </span>(3)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc2a\">Social security cost<span class=\"_ _2d3\"> </span>(2)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc2b\">Payroll and related costs<span class=\"_ _182\"> </span>(29)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc2c\">Interest expense on obligation<span class=\"_ _163\"> </span>(61)<span class=\"_ _2c\"> </span>(31)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc2d\">Interest income from plan assets<span class=\"_ _22b\"> </span>60<span class=\"_ _2f\"> </span>27<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc2e\">Net interest expense on the net obligation<span class=\"_ _74\"> </span>(1)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc2f\">Net pension cost recognized in the consolidated statement of </div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc30\">income<span class=\"_ _290\"> </span>(30)<span class=\"_ _2c\"> </span>(44)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gsc31\">1)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsc32\"> <span class=\"_ _0\"></span>Other defined benefit costs included in 2022 the initial recognition as a defined benefit liability for a pension plan in Switzerland </div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsc33\">(USD 3 million). The pension plan was previously recognized as a defined contribution plan.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsc34\">Pension cost recognized in the consolidated statement of income, by origin<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsc35\">USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsc36\">Payroll and related costs<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc37\">Finland<span class=\"_ _28e\"> </span>(5)<span class=\"_ _28d\"> </span>(7)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc38\">The Netherlands<span class=\"_ _2d2\"> </span>(7)<span class=\"_ _2c\"> </span>(15)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc39\">Great Britain<span class=\"_ _307\"> </span>(1)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc3a\">Norway<span class=\"_ _27b\"> </span>(4)<span class=\"_ _28d\"> </span>(4)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc3b\">Other<span class=\"_ _308\"> </span>(11)<span class=\"_ _2c\"> </span>(12)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc3c\">Total<span class=\"_ _309\"> </span>(29)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsc3d\">USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsc3e\">Net interest income/(expense) on the net obligation/asset<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc3f\">Finland<span class=\"_ _8b\"> </span>1<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc40\">The Netherlands<span class=\"_ _244\"> </span>5<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc41\">Great Britain<span class=\"_ _87\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc42\">Norway<span class=\"_ _27b\"> </span>(2)<span class=\"_ _28d\"> </span>(1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc43\">Other<span class=\"_ _30a\"> </span>(5)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc44\">Total<span class=\"_ _8c\"> </span>(1)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _3e7\"> </span></div>Remeasurement gains/(losses) recognized in other comprehensive income<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _5a\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _2cf\"> </span>2022<span class=\"_ _3e7\"> </span></span>Remeasurement gains/(losses) on obligation for defined benefit plans<span class=\"_ _53\"> </span>(75)<span class=\"_ _1b1\"> </span>424<span class=\"_ _3e7\"> </span>Remeasurement gains/(losses) on plan assets for defined benefit plans<span class=\"_ _d\"> </span>8<span class=\"_ _94\"> </span>(261)<span class=\"_ _3e7\"> </span>(Increase)/decrease in recognized net liability due to asset ceiling limit 1)<span class=\"_ _3e7\"> </span>57<span class=\"_ _10b\"> </span>22<span class=\"_ _3e7\"> </span>Net remeasurement gains/(losses) for defined benefit plans<span class=\"_ _301\"> </span>(9)<span class=\"_ _1b1\"> </span>183<span class=\"_ _3e7\"> </span>Change in deferred tax related to remeasurement gains/(losses) for defined benefit plans 2)<span class=\"_ _3e7\"> </span>10<span class=\"_ _c6\"> </span>(44)<span class=\"_ _3e7\"> </span>Total remeasurement gains/(losses) recognized in other comprehensive income<span class=\"_ _1da\"> </span>1<span class=\"_ _1b\"> </span>140<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Following a buy-in transaction in 2023 Yara (UK) Ltd. has recognized a surplus asset of USD 36 million.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Includes impact from change in tax percentage on remeasurement gains and losses recognized in prior years.<span class=\"_ _3e7\"> </span>Remeasurement gains and losses include experience adjustments, reflecting the difference between estimated and actual changes in obligations and plan assets during the year, as well as the impact of change in demographic and financial assumptions when measuring the present value of pension liabilities at year-end with revised assumptions. Actuarial valuations provided the following results<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _5a\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _2cf\"> </span>2022<span class=\"_ _3e7\"> </span></span>Present value of fully or partially funded liabilities for defined benefit plans<span class=\"_ _1d3\"> </span>(1,530)<span class=\"_ _1c5\"> </span>(1,414)<span class=\"_ _3e7\"> </span>Present value of unfunded liabilities for defined benefit plans<span class=\"_ _20c\"> </span>(194)<span class=\"_ _75\"> </span>(200)<span class=\"_ _3e7\"> </span>Present value of liabilities for defined benefit plans<span class=\"_ _fa\"> </span>(1,724)<span class=\"_ _1c5\"> </span>(1,614)<span class=\"_ _3e7\"> </span>Fair value of plan assets<span class=\"_ _27c\"> </span>1,704<span class=\"_ _1ec\"> </span>1,635<span class=\"_ _3e7\"> </span>Unrecognized asset due to asset ceiling limitation 1)<span class=\"_ _3e7\"> </span>(12)<span class=\"_ _23\"> </span>(66)<span class=\"_ _3e7\"> </span>Social security tax liability on defined benefit plans<span class=\"_ _30b\"> </span>(16)<span class=\"_ _23\"> </span>(17)<span class=\"_ _3e7\"> </span>Net liability recognized for defined benefit plans<span class=\"_ _30c\"> </span>(48)<span class=\"_ _23\"> </span>(63)<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Following a buy-in transaction in 2023 Yara (UK) Ltd. has recognized a surplus asset of USD 36 million. The remaining asset ceiling limita-<span class=\"_ _3e7\"> </span>tion reflects taxes to be withheld by the pension fund.<span class=\"_ _3e7\"> </span>Defined benefit obligations and plan assets by origin<span class=\"_ _3e7\"> </span>2023<span class=\"_ _220\"> </span>2022<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _30d\"> </span><span class=\"ff4 fse\">Obligations<span class=\"_ _98\"> </span>Assets<span class=\"_ _e\"> </span>Obligations<span class=\"_ _98\"> </span>Assets<span class=\"_ _3e7\"> </span></span>Finland<span class=\"_ _21d\"> </span>(299)<span class=\"_ _94\"> </span>292<span class=\"_ _94\"> </span>(281)<span class=\"_ _1b1\"> </span>319<span class=\"_ _3e7\"> </span>The Netherlands<span class=\"_ _19e\"> </span>(567)<span class=\"_ _1b1\"> </span>677<span class=\"_ _dc\"> </span>(482)<span class=\"_ _1b1\"> </span>604<span class=\"_ _3e7\"> </span>Other Eurozone<span class=\"_ _30e\"> </span>(203)<span class=\"_ _94\"> </span>106<span class=\"_ _94\"> </span>(199)<span class=\"_ _58\"> </span>90<span class=\"_ _3e7\"> </span>Great Britain 1)<span class=\"_ _3e7\"> </span>(269)<span class=\"_ _94\"> </span>304<span class=\"_ _94\"> </span>(255)<span class=\"_ _1b1\"> </span>254<span class=\"_ _3e7\"> </span>Norway 2)<span class=\"_ _3e7\"> </span>(284)<span class=\"_ _94\"> </span>228<span class=\"_ _94\"> </span>(304)<span class=\"_ _1b1\"> </span>219<span class=\"_ _3e7\"> </span>Other<span class=\"_ _255\"> </span>(119)<span class=\"_ _58\"> </span>85<span class=\"_ _94\"> </span>(111)<span class=\"_ _58\"> </span>82<span class=\"_ _3e7\"> </span>Total<span class=\"_ _217\"> </span>(1,740)<span class=\"_ _1b5\"> </span>1,692<span class=\"_ _17\"> </span>(1,632)<span class=\"_ _1b5\"> </span>1,569<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Including asset ceiling adjustment.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Including social security tax liability.<span class=\"_ _3e7\"> </span>Development of defined benefit obligations<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _5a\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _2cf\"> </span>2022<span class=\"_ _3e7\"> </span></span>Defined benefit obligation at 1 January<span class=\"_ _21d\"> </span>(1,614)<span class=\"_ _1c5\"> </span>(2,206)<span class=\"_ _3e7\"> </span>Current service cost<span class=\"_ _258\"> </span>(27)<span class=\"_ _24f\"> </span>(37)<span class=\"_ _3e7\"> </span>Interest cost<span class=\"_ _5a\"> </span>(61)<span class=\"_ _23\"> </span>(31)<span class=\"_ _3e7\"> </span>Experience adjustments<span class=\"_ _2dc\"> </span>(43)<span class=\"_ _23\"> </span>(34)<span class=\"_ _3e7\"> </span>Effect of changes in financial assumptions<span class=\"_ _193\"> </span>(38)<span class=\"_ _1b1\"> </span>469<span class=\"_ _3e7\"> </span>Effect of changes in demographic assumptions<span class=\"_ _100\"> </span>5<span class=\"_ _c6\"> </span>(12)<span class=\"_ _3e7\"> </span>Past service cost<span class=\"_ _160\"> </span>(1)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _3e7\"> </span>Benefits paid<span class=\"_ _5a\"> </span>94<span class=\"_ _10b\"> </span>91<span class=\"_ _3e7\"> </span>Transfer of obligation (in)/out<span class=\"_ _191\"> </span>\u2013<span class=\"_ _bc\"> </span>(6)<span class=\"_ _3e7\"> </span>Foreign currency translation on foreign plans<span class=\"_ _2ef\"> </span>(40)<span class=\"_ _1b1\"> </span>166<span class=\"_ _3e7\"> </span>Other 1)<span class=\"_ _3e7\"> </span>\u2013<span class=\"_ _c6\"> </span>(16)<span class=\"_ _3e7\"> </span>Defined benefit obligation at 31 December<span class=\"_ _165\"> </span>(1,724)<span class=\"_ _1c5\"> </span>(1,614)<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Other changes included the initial recognition in 2022 of a defined benefit liability of USD 18 million following a revised assessment for a pension plan in Switzerland, which had previously been accounted for as a defined contribution plan<span class=\"_ _3e7\"> </span>Development of plan assets<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _5a\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _2cf\"> </span>2022<span class=\"_ _3e7\"> </span></span>Fair value of plan assets at 1 January<span class=\"_ _26f\"> </span>1,635<span class=\"_ _1ec\"> </span>2,064<span class=\"_ _3e7\"> </span>Interest income from plan assets<span class=\"_ _30f\"> </span>60<span class=\"_ _10b\"> </span>27<span class=\"_ _3e7\"> </span>Administration cost on plan assets<span class=\"_ _16b\"> </span>(2)<span class=\"_ _b7\"> </span>(2)<span class=\"_ _3e7\"> </span>Return on plan assets (excluding the calculated interest income)<span class=\"_ _1cb\"> </span>8<span class=\"_ _94\"> </span>(261)<span class=\"_ _3e7\"> </span>Employer contributions<span class=\"_ _282\"> </span>34<span class=\"_ _cb\"> </span>21<span class=\"_ _3e7\"> </span>Employees' contributions<span class=\"_ _305\"> </span>2<span class=\"_ _c4\"> </span>2<span class=\"_ _3e7\"> </span>Benefits paid<span class=\"_ _273\"> </span>(80)<span class=\"_ _23\"> </span>(79)<span class=\"_ _3e7\"> </span>Transfer of plan assets in/(out)<span class=\"_ _221\"> </span>\u2013<span class=\"_ _c4\"> </span>6<span class=\"_ _3e7\"> </span>Other 1)<span class=\"_ _3e7\"> </span>\u2013<span class=\"_ _10b\"> </span>15<span class=\"_ _3e7\"> </span>Foreign currency translation on foreign plans<span class=\"_ _303\"> </span>48<span class=\"_ _94\"> </span>(159)<span class=\"_ _3e7\"> </span>Fair value of plan assets at 31 December<span class=\"_ _21e\"> </span>1,704<span class=\"_ _128\"> </span>1,635<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Other changes included the initial recognition in 2022 of plan assets of USD 15 million, following a revised assessment for a pension plan in Switzerland, which had previously been accounted for as a defined contribution plan.<span class=\"_ _3e7\"> </span>Depending on local regulations, Yara may be required to ensure a certain funding level of the pension plans. In The Netherlands, an agreement is in place in which Yara will need to ensure a minimum level of funding by making additional contribution to the fund. On the other hand, Yara will be able to recover parts of the contribution which has been paid to the fund, in case the funding ratio reaches a certain level. In Norway, Yara may be required to increase the capital buffer of the pension fund.<span class=\"_ _3e7\"> </span>The pension funds have the legal form of foundations, independently governed by their Board of Directors or Board of Trustees. It is the responsibility of the Board to determine the investment strategy, and to review the administration of plan assets and the funding level of the pension plans.<span class=\"_ _3e7\"> </span>Yara\u2019s defined benefit plan obligations are inherently exposed to inflation risk, interest rate risk, disability risk, and longevity risk. The investment strategies of the pension funds ensure diversifi-<span class=\"_ _3e7\"> </span>cation of investments in order to keep market volatility risk at a desired level. An exception is the pension fund of Yara in Finland, which has invested 38 percent of the fair value of plan assets into shares of non-listed Pohjolan Voima Oy, a company producing electricity and heat for its share-<span class=\"_ _3e7\"> </span>holders on an at cost-basis. The Boards of the pension funds are targeting a satisfactory level of risk and return corresponding to the maturity profile of future pension benefit payments.<span class=\"_ _3e7\"> </span>At the end of the year, the plan assets were invested as follows<span class=\"_ _3e7\"> </span>USD millions, except percentages<span class=\"_ _be\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _2cf\"> </span>2023<span class=\"_ _b1\"> </span>2022<span class=\"_ _b1\"> </span>2022<span class=\"_ _3e7\"> </span></span>Cash and cash equivalents<span class=\"_ _208\"> </span>60<span class=\"_ _4d\"> </span>4%<span class=\"_ _10b\"> </span>16<span class=\"_ _4d\"> </span>1%<span class=\"_ _3e7\"> </span>Shares<span class=\"_ _310\"> </span>364<span class=\"_ _19a\"> </span>21%<span class=\"_ _24f\"> </span>320<span class=\"_ _4b\"> </span>20%<span class=\"_ _3e7\"> </span>Other equity instruments<span class=\"_ _215\"> </span>49<span class=\"_ _4d\"> </span>3%<span class=\"_ _10b\"> </span>51<span class=\"_ _4d\"> </span>3%<span class=\"_ _3e7\"> </span>High yield debt instruments<span class=\"_ _1ff\"> </span>91<span class=\"_ _4d\"> </span>5%<span class=\"_ _10b\"> </span>94<span class=\"_ _4d\"> </span>6%<span class=\"_ _3e7\"> </span>Investment grade debt instruments<span class=\"_ _da\"> </span>513<span class=\"_ _4b\"> </span>30%<span class=\"_ _1b\"> </span>577<span class=\"_ _4b\"> </span>35%<span class=\"_ _3e7\"> </span>Properties<span class=\"_ _311\"> </span>58<span class=\"_ _4d\"> </span>3%<span class=\"_ _10b\"> </span>61<span class=\"_ _4d\"> </span>4%<span class=\"_ _3e7\"> </span>Other quoted plan assets 1)<span class=\"_ _3e7\"> </span>433<span class=\"_ _19a\"> </span>25%<span class=\"_ _24f\"> </span>331<span class=\"_ _4b\"> </span>20%<span class=\"_ _3e7\"> </span>Total investments quoted in active markets<span class=\"_ _1c3\"> </span>1,569<span class=\"_ _4b\"> </span>92%<span class=\"_ _128\"> </span>1,450<span class=\"_ _19a\"> </span>89%<span class=\"_ _3e7\"> </span>Shares and other equity instruments<span class=\"_ _20f\"> </span>110<span class=\"_ _4d\"> </span>6%<span class=\"_ _1b\"> </span>150<span class=\"_ _4d\"> </span>9%<span class=\"_ _3e7\"> </span>Other plan assets 2)<span class=\"_ _3e7\"> </span>26<span class=\"_ _4d\"> </span>2%<span class=\"_ _10b\"> </span>34<span class=\"_ _4d\"> </span>2%<span class=\"_ _3e7\"> </span>Total unquoted investments<span class=\"_ _f2\"> </span>136<span class=\"_ _4d\"> </span>8%<span class=\"_ _1b\"> </span>184<span class=\"_ _4b\"> </span>11%<span class=\"_ _3e7\"> </span>Total plan assets<span class=\"_ _1fb\"> </span>1,704<span class=\"_ _f8\"> </span>1,635<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Other quoted plan assets include insurance policies, hybrid funds and other fund investments.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Other unquoted plan assets is mainly a loan to Yara Suomi Oy.<span class=\"_ _3e7\"> </span>Contributions expected to be paid to the defined benefit plans for 2024 are USD 38 million (including benefits to be paid for unfunded plans). The contributions paid in 2023 were USD 47 million.<span class=\"_ _3e7\"> </span>Duration of liabilities at the end of the year:<span class=\"_ _3e7\"> </span>Duration of liabilities (in years)<span class=\"_ _312\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _3e7\"> </span></span>Finland<span class=\"_ _313\"> </span>14<span class=\"_ _3e7\"> </span>The Netherlands<span class=\"_ _29c\"> </span>16<span class=\"_ _3e7\"> </span>Great Britain<span class=\"_ _2f5\"> </span>12<span class=\"_ _3e7\"> </span>Norway<span class=\"_ _314\"> </span>10<span class=\"_ _3e7\"> </span>Total 1)<span class=\"_ _3e7\"> </span>13<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Weighted average<span class=\"_ _3e7\"> </span><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsc46\">Valuation of defined benefit obligations<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc47\">The defined benefit plans are valued at 31 December using updated financial and demographical </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc48\">assumptions and taking into account the relevant economic environment of each pension plan.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls56 ws63 gsc49\">The discount rate is a weighted average of the yields at the balance sheet date on high quality corpo<span class=\"ls1 ws0\">-<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls56 ws63 gsc4a\">rate bonds, or government bonds where no deep market exists for high quality corporate bonds. The </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls56 ws63 gsc4b\">discount rate is adjusted by extrapolation if necessary, to take into account differences in maturities.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsc4c\">The following financial assumptions have been applied for the valuation of liabilities<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsc4d\">Discount rate (in %)<span class=\"_ _305\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc4e\">Finland<span class=\"_ _290\"> </span>3.3<span class=\"_ _2c5\"> </span>3.8<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc4f\">The Netherlands<span class=\"_ _315\"> </span>3.3<span class=\"_ _2c5\"> </span>3.7<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc50\">Great Britain<span class=\"_ _157\"> </span>4.6<span class=\"_ _2c5\"> </span>4.8<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc51\">Norway<span class=\"_ _225\"> </span>3.3<span class=\"_ _5e\"> </span>3.2<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc52\">Total </div><div class=\"t m0 h23 ff3 fs13 fc8 sc0 ls1 ws0 gsc53\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc54\">3.6<span class=\"_ _2c5\"> </span>3.9<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gsc55\">1)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsc56\"> <span class=\"_ _0\"></span>Weighted average.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsc57\">Expected salary increase (in %)<span class=\"_ _19b\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc58\">Finland<span class=\"_ _290\"> </span>2.5<span class=\"_ _2c5\"> </span>2.6<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc59\">The Netherlands<span class=\"_ _315\"> </span>2.8<span class=\"_ _2c5\"> </span>2.9<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc5a\">Great Britain<span class=\"_ _157\"> </span>3.0<span class=\"_ _2c5\"> </span>3.2<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc5b\">Norway<span class=\"_ _225\"> </span>3.4<span class=\"_ _5e\"> </span>3.4<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc5c\">Total </div><div class=\"t m0 h23 ff3 fs13 fc8 sc0 ls1 ws0 gsc5d\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc5e\">2.9<span class=\"_ _2c5\"> </span>3.0<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gsc5f\">1)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsc60\"> <span class=\"_ _0\"></span>Weighted average.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsc61\">Expected pension indexation (in %)<span class=\"_ _257\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc62\">Finland<span class=\"_ _290\"> </span>2.1<span class=\"_ _2c5\"> </span>2.4<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc63\">The Netherlands<span class=\"_ _315\"> </span>1.5<span class=\"_ _2c5\"> </span>2.1<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc64\">Great Britain<span class=\"_ _157\"> </span>2.8<span class=\"_ _2c5\"> </span>2.8<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc65\">Norway<span class=\"_ _225\"> </span>2.7<span class=\"_ _5e\"> </span>3.3<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc66\">Total </div><div class=\"t m0 h23 ff3 fs13 fc8 sc0 ls1 ws0 gsc67\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc68\">2.2<span class=\"_ _2c5\"> </span>2.3<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gsc69\">1)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsc6a\"> <span class=\"_ _0\"></span>Weighted average.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc6b\">The following table presents indicators of life expectancy of the mortality tables applied for </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc6c\">valuation of the obligations, by showing expected longevity of a current employee aged 45 today </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc6d\">from the date he or she reaches age 65, and the expected longevity of a current retiree aged 65.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsc6e\">Expected longevity (in years)<span class=\"_ _302\"> </span>Current employee<span class=\"_ _24e\"> </span>Current retiree<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc6f\">Finland<span class=\"_ _28c\"> </span>25.9<span class=\"_ _2c1\"> </span>23.4<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc70\">The Netherlands<span class=\"_ _1ea\"> </span>25.2<span class=\"_ _50\"> </span>22.9<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc71\">Great Britain<span class=\"_ _316\"> </span>24.1<span class=\"_ _50\"> </span>22.4<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc72\">Norway<span class=\"_ _5a\"> </span>25.1<span class=\"_ _50\"> </span>23.5<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsc73\">Sensitivity of assumptions<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc74\">Measurement of defined benefit obligations and pension costs requires the use of a number of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc75\">assumptions and estimates. The table below indicates the sensitivity of the most significant </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc76\">assumptions applied to the defined benefit obligation, by showing the estimated result from a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc77\">reasonable increase or decrease in any one of the key assumptions applied. Holding all other </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc78\">assumptions constant represents a limitation of the analysis, as some of the assumptions may be </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsc79\">correlated. The methods used in preparing the analysis are consistent with previous years.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsc7a\">USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc7b\">Actual valuation<span class=\"_ _1d4\"> </span>(1,724)<span class=\"_ _72\"> </span>(1,614)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc7c\">Discount rate +0.5%<span class=\"_ _317\"> </span>(1,625)<span class=\"_ _72\"> </span>(1,522)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc7d\">Discount rate -0.5%<span class=\"_ _191\"> </span>(1,835)<span class=\"_ _72\"> </span>(1,717)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc7e\">Expected rate of salary increase +0.5%<span class=\"_ _165\"> </span>(1,735)<span class=\"_ _72\"> </span>(1,624)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc7f\">Expected rate of salary increase -0.5%<span class=\"_ _218\"> </span>(1,714)<span class=\"_ _72\"> </span>(1,605)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc80\">Expected rate of pension increase +0.5%<span class=\"_ _19c\"> </span>(1,811)<span class=\"_ _72\"> </span>(1,694)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc81\">Expected rate of pension increase -0.5%<span class=\"_ _133\"> </span>(1,648)<span class=\"_ _72\"> </span>(1,543)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc82\">Expected longevity +1 year<span class=\"_ _19b\"> </span>(1,785)<span class=\"_ _72\"> </span>(1,669)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsc83\">Expected longevity -1 year<span class=\"_ _ac\"> </span>(1,664)<span class=\"_ _72\"> </span>(1,560)</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "5.4 <span class=\"_ _102\"></span>Pensions and other long-term employee benefit obligations<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Defined benefit plans<span class=\"_ _3e7\"> </span>The Group\u2019s net obligation in respect of defined benefit plans is calculated separately for each plan. The amount is an estimation of future benefits that the employees have earned in return for their service in current and prior periods. The benefit is discounted to determine its present value, and the fair value of plan assets is deducted. The discount rate is the yield at the balance sheet date on high quality corporate bonds or government bonds where no market for high quality corporate bonds exists. If the bond has a different maturity from the obligation, the discount rate is adjusted. Qualified actuaries using the projected credit unit method perform the calculations.<span class=\"_ _3e7\"> </span>Past service costs arising from the amendment of plan benefits are recognized immediately in profit or loss. Remeasurement gains and losses are recognized as retained earnings through other comprehen<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>sive income in the period they occur and will not be reclassified to profit or loss in subsequent periods.<span class=\"_ _3e7\"> </span>Defined contribution plans<span class=\"_ _3e7\"> </span>Contributions to defined contribution plans are recognized as an expense in the consolidated state<span class=\"ls1 ws0\">-<span class=\"_ _3e7\"> </span></span>ment of income when employees have rendered services entitling them to the contributions. Prepaid contributions are recognized as an asset to the extent that a cash refund or deduction in future pay<span class=\"ls1 ws0\">-<span class=\"_ _3e7\"> </span></span>ments is available",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fc\">5.5 <span class=\"_ _4\"> </span>Trade and other current payables<span class=\"_ _3e7\"> </span></div>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Trade and other payables<span class=\"_ _3e7\"> </span>Trade payables<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _4d\"> </span><span class=\"fc8\">1,906<span class=\"_ _4d\"> </span>2,334<span class=\"_ _3e7\"> </span></span>Payroll and value-added taxes<span class=\"_ _ad\"> </span>142<span class=\"_ _4e\"> </span>214<span class=\"_ _3e7\"> </span>Total<span class=\"_ _27d\"> </span>2,049<span class=\"_ _4d\"> </span>2,549<span class=\"_ _3e7\"> </span>Trade payables are non-interest bearing and have an average payment term of 60 days. Payroll and value-added taxes are mainly settled every other month or on a quarterly basis",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "5.5 <span class=\"_ _4\"> </span>Trade and other current payables<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Trade payables are initially recognized at fair value and subsequently measured at amortized cost under the effective interest method. Trade and other current payables are normally not discounted<span class=\"_ _3e7\"> </span>Trade payables are non-interest bearing and have an average payment term of 60 days. Payroll and value-added taxes are mainly settled every other month or on a quarterly basis",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "5.5 <span class=\"_ _4\"> </span>Trade and other current payables<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Trade and other payables<span class=\"_ _3e7\"> </span>Trade payables<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _4d\"> </span><span class=\"fc8\">1,906<span class=\"_ _4d\"> </span>2,334<span class=\"_ _3e7\"> </span></span>Payroll and value-added taxes<span class=\"_ _ad\"> </span>142<span class=\"_ _4e\"> </span>214<span class=\"_ _3e7\"> </span>Total<span class=\"_ _27d\"> </span>2,049<span class=\"_ _4d\"> </span>2,549<span class=\"_ _3e7\"> </span>Trade payables are non-interest bearing and have an average payment term of 60 days. Payroll and value-added taxes are mainly settled every other month or on a quarterly basis",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "5.5 <span class=\"_ _4\"> </span>Trade and other current payables<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Trade and other payables<span class=\"_ _3e7\"> </span>Trade payables<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _4d\"> </span><span class=\"fc8\">1,906<span class=\"_ _4d\"> </span>2,334<span class=\"_ _3e7\"> </span></span>Payroll and value-added taxes<span class=\"_ _ad\"> </span>142<span class=\"_ _4e\"> </span>214<span class=\"_ _3e7\"> </span>Total<span class=\"_ _27d\"> </span>2,049<span class=\"_ _4d\"> </span>2,549<span class=\"_ _3e7\"> </span>Trade payables are non-interest bearing and have an average payment term of 60 days. Payroll and value-added taxes are mainly settled every other month or on a quarterly basis",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "USD millions<span class=\"_ _64\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _49\"> </span>2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Trade and other payables<span class=\"_ _3e7\"> </span>Trade payables<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _4d\"> </span><span class=\"fc8\">1,906<span class=\"_ _4d\"> </span>2,334<span class=\"_ _3e7\"> </span></span>Payroll and value-added taxes<span class=\"_ _ad\"> </span>142<span class=\"_ _4e\"> </span>214<span class=\"_ _3e7\"> </span>Total<span class=\"_ _27d\"> </span>2,049<span class=\"_ _4d\"> </span>2,549<span class=\"_ _3e7\"> </span>Trade payables are non-interest bearing and have an average payment term of 60 days. Payroll and value-added taxes are mainly settled every other month or on a quarterly basis",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gsc86\">5.6 <span class=\"_ _21\"> </span>Provisions and contingencies<span class=\"_ _3e7\"> </span></div>Contingencies<span class=\"_ _3e7\"> </span>Environmental contingencies<span class=\"_ _3e7\"> </span>In addition to environmental provisions recognized based on best estimates of future probable cash outflows, Yara has various contingent environmental liabilities not recognized as their existence depend on future events associated with higher uncertainty. This uncertainty relates to future technology development, changes in environmental regulations and authorities\u2019 approval, as well as other conditions which could lead to future environmental expenditures. As of year-end 2023, Yara`s environmental contingencies mainly refer to possible remediation and clean-up at various production facilities, warehouses and Yara\u2019s after-care obligation to landscape the mining and landfilling areas at its mining site in Siilinj\u00e4rvi, Finland<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Sanctions<span class=\"_ _3e7\"> </span>Yara has certain long-term supply agreements where sourcing has, to date, been stopped or termi-<span class=\"_ _3e7\"> </span>nated as a result of the political and economic import restrictions and sanctions imposed against Russia and certain Russian entities and individuals. Yara, together with its advisors, is constantly reviewing the scope of the sanctions to ensure that the Group operates in accordance with relevant government regulation and contractual commitments. As the sanction regulations are complex and the assessments of the related impact on each business partner depend on several judge-<span class=\"_ _3e7\"> </span>ments, there is uncertainty when drawing conclusions. The suppliers\u2019 assessments of the sanction regulation and the related impact on contractual commitments may therefore differ from Yara\u2019s conclusions, which could subject Yara to potential claims.<span class=\"_ _3e7\"> </span>Yara has received contractual demands from suppliers that are linked to Russian sanctioned individ<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>uals. For each of these demands, Yara has considered if it is probable that they will require outflow of resources. Based on available information and legal advice, Yara has not made material provisions for these demands. It is not possible to provide a reliable estimate of the potential exposure at this time as these demands are not detailed with amounts and have not been sufficiently stipulated.<span class=\"_ _3e7\"> </span>Legal contingencies<span class=\"_ _3e7\"> </span>Following Yara Fertilisers India Pvt. Ltd.\u2019s acquisition of Tata Chemical Ltd.\u2019s urea business, stamp duty is payable on the lease of the Babrala plant site. Yara\u2019s position is that the stamp duty on this lease is less than USD 1 million. In order to ascertain the amount of stamp duty payable, Yara sought adjudication of the amount by the local tax authorities. The authority has assessed stamp duty on the lease at approximately USD 36 million (based on exchange rates as of December 2023). Yara is of the view that the authority\u2019s decision is incorrect, and remains of the view that the correct amount of stamp duty is less than USD 1 million. Hence, Yara Fertilisers India Pvt. Ltd. in 2019 filed a written petition in the high court of Uttar Pradesh. State of Uttar Pradesh has filed its response to the Petition, but no date has yet been scheduled for substantial hearing of the petition. In addition to the stamp duty on the lease, Yara has also sought adjudication of stamp duty in the same state on the court order for the acquisition. Yara\u2019s position is that the stamp duty payable is less than USD 6 million (based on exchange rates as of December<span class=\"_ _3e7\"> </span>the relevant authority has not yet issued its decision. The provisions made for stamp duties in the Uttar Pradesh state corresponds to Yara\u2019s assessment.<span class=\"_ _3e7\"> </span>Further information related to an ongoing environmental case in Brazil, where Yara is a part due to the acquisition of Adubos Trevo from the Trevisa Group in the year 2000, is provided below since it is not possible to provide a reliable estimate of the maximum potential exposure:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Yara has together with other companies related to the Trevisa Group been sued by an associa-<span class=\"_ _3e7\"> </span>tion representing approximately 1,300 potential victims in two separate lawsuits. The lawsuits are related to mine and lead industry activities performed by the company Plumbum Com\u00e9rcio e Representa\u00e7\u00f5es de Produtos Mineirais e Industriais (Plumbum) in the cities Santo Amaro da Purifica\u00e7\u00e3o and Boquira in Bahia state in Brazil. Plumbum was formerly part of the Trevisa Group. Adubos Trevo has not been involved in any of the activities included in the lawsuits. The lawsuits include claims for various personal losses, damage to properties, institution of relief funds, environmental restoration and clean-up activities. The lawsuits were filed in 2011 and 2012 but are still in the initial phase. Yara denies liability for any potential damage caused by the activities of Plumbum and has not made any provision for the claims.<span class=\"_ _3e7\"> </span>In addition to the legal contingencies mentioned above, Yara is party to a number of lawsuits related to laws and regulations in various jurisdictions arising out of the conduct of its business. Several of these cases have been ongoing for a number of years, and the timing of possible out-<span class=\"_ _3e7\"> </span>flows is uncertain. While acknowledging the uncertainties of litigation, Yara is of the opinion that based on the information currently available, these matters will be solved without material adverse effect. The total estimate of the financial effect in the unlikely event that all should have a nega-<span class=\"_ _3e7\"> </span>tive outcome, is USD 85 million, mainly related to cases in Brazil.<span class=\"_ _3e7\"> </span>On 21 and 22 January 2020 the Spanish competition authority (CNMC) visited the premises of Yara Iberian S.A.U. (Spain). Yara Iberian cooperated with the officials during the site visit. The CNMC is conducting a preliminary inquiry into possible infringements of the Spanish Competition Act. As such, Yara is not under any formal investigation and no employees are formally suspected in the case which is still being preliminary assessed by the CNMC.<span class=\"_ _3e7\"> </span>Tax contingencies and uncertain tax treatments<span class=\"_ _3e7\"> </span>In relation to an ongoing tax dispute and to safeguard their taxation rights, the Dutch tax author-<span class=\"_ _3e7\"> </span>ities in 2018 issued a new tax assessment for business restructuring (\u201cexit tax assessment\u201d). The tax assessment would increase the tax cost with USD 500 million, plus USD 200 million in accumulated interest. It is Yara\u2019s position that the tax assessment is unreasonable and unfounded, and no provision has been made for the exit tax claim. The tax authorities\u2019 principal claim is significantly lower and Yara has considered that claim separately from the exit tax assessment. Yara expects that the exit tax assessment will not trigger any immediate payment and that tax payments will be deferred until the case has been fully resolved or the tax assessment has been withdrawn.<span class=\"_ _3e7\"> </span>Several subsidiaries are engaged in juridical and administrative proceedings related to various disputed tax matters where the probability of cash outflow is not considered probable. A majority of these contingencies are related to taxes in Brazil, with an estimated maximum exposure of approximately USD 84 million. Tax contingencies outside Brazil and excluding the above-men-<span class=\"_ _3e7\"> </span>tioned exit tax assessment in the Netherlands have an estimated maximum exposure of approximately USD 148 million.<span class=\"_ _3e7\"> </span>A subsidiary received in 2022 a notification of potential changes to historic tax assessments com-<span class=\"_ _3e7\"> </span>bined with a request for more information. Yara disagrees with the basis for the notification which has a potential tax exposure of approximately USD 50 million.<span class=\"_ _3e7\"> </span>On 25 October 2023, Yara announced that it had received a draft tax reassessment from the Norwegian Tax Authorities (NTA) related to a transfer pricing audit for the years 2015, 2016 and 2017. Yara is currently preparing its response. The position of the NTA is to increase Yara International ASA\u2019s tax results by approximately USD 650 million in total for the years 2015 to 2017, which would increase tax cost by an estimated USD 170 million. When applying the same principles for the years up to and including 2023, the total tax cost would increase by an additional USD 230 million. Although Yara disagrees with the draft reassessment and still considers its transfer pricing to be in line with applicable tax legislation, it is recognized that transfer pricing is a complex tax area that involves a level of discretion. When calculating a related provision, Yara has reflected the uncertainty by probability-weighting amounts in a range of outcomes. The total pro-<span class=\"_ _3e7\"> </span>vision in relation to the transfer price audit is USD 17 million at year-end 2023, and this amount covers all years from 2015 to 2023.<span class=\"_ _3e7\"> </span>In 2023, it was determined that a previously unrecognized tax deduction related to a divestment in 2020 can now be recognized. This reduced the tax cost in 2023 by USD 41 million. Yara previously did not consider it probable that the tax deduction would be accepted by the relevant tax authority. After engaging with the tax authority during 2023 and after obtaining external legal advice, the tax deduction is now considered to be probable. This uncertain position was included in the amount disclosed under the heading \u201cUncertain tax treatments\u201d in this same note to the 2022 financial statements.<span class=\"_ _3e7\"> </span>In 2020, Yara realized taxable losses due to disposal of shares and when restructuring the corpo-<span class=\"_ _3e7\"> </span>rate holding structure. Due to uncertainty of the tax treatment related to the losses, tax assets of USD 41 million are not recognized in the financial statements.<span class=\"_ _3e7\"> </span>At year-end 2023, Yara has an income tax provision of USD 47 million related to an ongoing tax case. The majority of the provision was recognized in 2019 due to a court ruling against one of Yara\u2019s subsidiaries, and the provision is considered to cover the full exposure. In addition to the income tax provision, Yara has recognized a provision for related interest charges of USD 5 million. Yara has appealed the ruling<span class=\"_ _3e7\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "5.6 <span class=\"_ _21\"> </span>Provisions and contingencies<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>A provision is recognized when the Group has a present obligation (legal or constructive) following a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obli-<span class=\"_ _3e7\"> </span>gation. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertain-<span class=\"_ _3e7\"> </span>ties surrounding the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of the cash flows.<span class=\"_ _3e7\"> </span>Environmental provisions refer to environmental remediation and clean-up. An environmental pro-<span class=\"_ _3e7\"> </span>vision is based on currently enacted environmental laws and upon existing technology. However, new laws and regulations are included as part of the assessments when it is virtually certain that these will be enacted and require corrective actions. Yara\u2019s future cost for environmental reme-<span class=\"_ _3e7\"> </span>diation and clean-up depends on a number of uncertain factors. Due to this uncertain nature, they could be revised in the near term. See also <span class=\"fc2\">note 4.9</span> Government grants for information on European Union Emissions Trading Scheme (EU ETS).<span class=\"_ _3e7\"> </span>Decommissioning refers to the process of dismantling and removing equipment and site restora-<span class=\"_ _3e7\"> </span>tion when a site is closed down. A liability is recognized as soon as a decommissioning obligation arises. The obligation can be legal or constructive and is accounted for based on a best estimate discounted to the present value. The discounted provision is progressively unwound, with the unwinding charge presented as a finance cost. The unwinding charge takes the provision from its current net present value to its future end value. If an obligation exits to decommission PP&amp;E, the carrying value of the assets is increased with the discounted value of the obligation. This is also the case if an obligation arises during construction or due to new legal requirements. The decom-<span class=\"_ _3e7\"> </span>missioning asset is depreciated over the useful life of the asset. If an obligation arises as a result of day-to-day operations where the asset has been used to produce inventory, the cost is expensed as incurred. Decommissioning provisions are updated when new information becomes available.<span class=\"_ _3e7\"> </span>A restructuring provision is recognized when the Group has developed a detailed formal plan for the restructuring and has raised a valid expectation that it will carry out the restructuring by starting to implement the plan or announcing its main features to those affected by it. The restructuring provision includes only the direct expenditures arising from the restructuring. These expenditures are those that are both necessarily entailed by the restructuring and not associated with the ongoing activities of the entity.<span class=\"_ _3e7\"> </span>Yara is party to a number of lawsuits related to laws and regulations in various jurisdictions arising out of the conduct of its business. Legal claims are assessed on an individual basis and provisions are recognized if the specific claims give rise to present, probable obligations and the costs can be reliably measured<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Provisions<span class=\"_ _3e7\"> </span>Environmental provisions<span class=\"_ _3e7\"> </span>Provisions for environmental remediation and clean-up mainly relate to pollution from production facilities and warehouses currently in operation. It also refers to production facilities which are closed where remediation and clean-up is not yet finalized. The most significant provisions relate to sites in Europe and refers to actions such as restoration or rehabilitation of both industrial and mining sites, disposal of contaminated material and related activities. The additional provision recognized in 2023 is mainly related to development in environmental regulations in Europe. Decommission provisions<span class=\"_ _3e7\"> </span>Yara has obligations to decommission and remove installations at the end of the production period. Establishing the appropriate provisions for such obligations involve the application of considerable judgement and involve an inherent risk of significant adjustments. The costs of these decommissioning and removal activities require revisions due to changes in current regulations and technology while considering relevant risks and uncertainties. Most of the removal activities are many years into the future, and the removal technology and costs are constantly changing. The estimates include assumptions of the time required and can vary considerably depending on the assumed removal complexity. Moreover, changes in the discount rate and currency exchange rates may impact the estimates significantly. As a result, the initial recognition of the liability and the capitalized cost associated with decommissioning and removal obligations, and the subsequent adjustment of these balance sheet items, involve the application of judgement. The most signif-<span class=\"_ _3e7\"> </span>icant decommissioning provisions relate to contractual obligations for operations on leased land, the main ones being plants in Australia and France.<span class=\"_ _3e7\"> </span>Restructuring provisions<span class=\"_ _3e7\"> </span>Restructuring mainly relates to closure or significant reorganization of business locations in a country or region. The provision is a best estimate based on the detailed formal plan for the business and location affected. In 2023, Yara France informed employee unions, employees and other stakeholders about its intention to transform the Montoir site from today\u2019s chemical production of fertilizer into a blending and distribution fertilizer unit. The project to transform the activities in Montoir is expected to lead to 139 positions being made redundant. The information and consultation process with the employee unions are ongoing and are expected to continue until at least second quarter 2024. The restructuring provision recognized in 2023 related to the repurposing of the Montoir site was USD 41 million.<span class=\"_ _3e7\"> </span>Legal claims<span class=\"_ _3e7\"> </span>Yara is involved in a number of proceedings globally concerning matters arising in connection with the conduct of its business. Yara does not believe such proceedings will, individually or in the aggregate, have a significant effect on Yara\u2019s financial position, profitability, results of operations or liquidity.<span class=\"_ _3e7\"> </span>Other provisions<span class=\"_ _3e7\"> </span>Other provisions include onerous contracts, warranties and various other provisions",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "5.6 <span class=\"_ _21\"> </span>Provisions and contingencies<span class=\"_ _3e7\"> </span><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsca0\">2023<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsca1\">USD millions<span class=\"_ _318\"> </span><span class=\"ff4 fse\">Environmental<span class=\"_ _2b\"> </span>Decommission<span class=\"_ _13\"> </span>Restructuring<span class=\"_ _298\"> </span>Legal claims<span class=\"_ _b4\"> </span>Other<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsca2\">Balance at 1 January 2023<span class=\"_ _319\"> </span>78<span class=\"_ _4e\"> </span>121<span class=\"_ _2c2\"> </span>16<span class=\"_ _2f\"> </span>43<span class=\"_ _2f\"> </span>65<span class=\"_ _4e\"> </span>323<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsca3\">Additional provision in the year<span class=\"_ _1a9\"> </span>25<span class=\"_ _2f\"> </span>12<span class=\"_ _2f\"> </span>45<span class=\"_ _2f\"> </span>14<span class=\"_ _2f\"> </span>25<span class=\"_ _4e\"> </span>122<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsca4\">Interest expense on liability and effect of change in discount rate<span class=\"_ _2cd\"> </span>(1)<span class=\"_ _1e2\"> </span>2<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1de\"> </span>1<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>2<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsca5\">Unused provision<span class=\"_ _31a\"> </span>(2)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _28d\"> </span>(9)<span class=\"_ _2c\"> </span>(24)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsca6\">Utilization of provision<span class=\"_ _1a8\"> </span>(11)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _28d\"> </span>(7)<span class=\"_ _28d\"> </span>(6)<span class=\"_ _2c\"> </span>(32)<span class=\"_ _2c\"> </span>(58)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsca7\">Transferred to held for sale<span class=\"_ _31b\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1b2\"> </span>(1)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(11)<span class=\"_ _2c8\"> </span>(13)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsca8\">Currency translation effects<span class=\"_ _31c\"> </span>4<span class=\"_ _6d\"> </span>4<span class=\"_ _1de\"> </span>1<span class=\"_ _6d\"> </span>3<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>11<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsca9\">Balance at 31 December 2023<span class=\"_ _31d\"> </span>93<span class=\"_ _4e\"> </span>135<span class=\"_ _2c2\"> </span>51<span class=\"_ _2f\"> </span>47<span class=\"_ _2f\"> </span>22<span class=\"_ _4e\"> </span>348<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gscaa\">2022<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gscab\">USD millions<span class=\"_ _318\"> </span><span class=\"ff4 fse\">Environmental<span class=\"_ _2b\"> </span>Decommission<span class=\"_ _13\"> </span>Restructuring<span class=\"_ _298\"> </span>Legal claims<span class=\"_ _b4\"> </span>Other<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscac\">Balance at 1 January 2022<span class=\"_ _319\"> </span>78<span class=\"_ _4e\"> </span>176<span class=\"_ _2c2\"> </span>19<span class=\"_ _2f\"> </span>33<span class=\"_ _2f\"> </span>52<span class=\"_ _4e\"> </span>357<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscad\">Additional provision in the year<span class=\"_ _1a9\"> </span>10<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>6<span class=\"_ _2f\"> </span>14<span class=\"_ _2c2\"> </span>53<span class=\"_ _2f\"> </span>83<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscae\">Interest expense on liability and effect of change in discount rate<span class=\"_ _199\"> </span>\u2013<span class=\"_ _2c5\"> </span>(43)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _6d\"> </span>2<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _d9\"> </span>(41)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscaf\">Unused provision<span class=\"_ _31a\"> </span>(1)<span class=\"_ _28d\"> </span>(1)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _28d\"> </span>(4)<span class=\"_ _2c\"> </span>(14)<span class=\"_ _2c\"> </span>(41)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscb0\">Utilization of provision<span class=\"_ _235\"> </span>(6)<span class=\"_ _28d\"> </span>(6)<span class=\"_ _28d\"> </span>(5)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _2c\"> </span>(23)<span class=\"_ _2c\"> </span>(25)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscb1\">Companies purchased/sold<span class=\"_ _319\"> </span>(1)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1b2\"> </span>(1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscb2\">Currency translation effects<span class=\"_ _31e\"> </span>(2)<span class=\"_ _28d\"> </span>(4)<span class=\"_ _28d\"> </span>(1)<span class=\"_ _e8\"> </span>1<span class=\"_ _e8\"> </span>(3)<span class=\"_ _28d\"> </span>(9)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscb3\">Balance at 31 December 2022<span class=\"_ _31d\"> </span>78<span class=\"_ _4e\"> </span>121<span class=\"_ _2c2\"> </span>16<span class=\"_ _2f\"> </span>43<span class=\"_ _2f\"> </span>65<span class=\"_ _4e\"> </span>323<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gscb4\">Provisions presented in the consolidated statement of financial position<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gscb5\">USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscb6\">Current liabilities<span class=\"_ _299\"> </span>50<span class=\"_ _2f\"> </span>92<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscb7\">Non-current liabilities<span class=\"_ _243\"> </span>298<span class=\"_ _4e\"> </span>231<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscb8\">Total<span class=\"_ _28e\"> </span>348<span class=\"_ _4e\"> </span>323<span class=\"_ _3e7\"> </span></div>Provisions<span class=\"_ _3e7\"> </span>Environmental provisions<span class=\"_ _3e7\"> </span>Provisions for environmental remediation and clean-up mainly relate to pollution from production facilities and warehouses currently in operation. It also refers to production facilities which are closed where remediation and clean-up is not yet finalized. The most significant provisions relate to sites in Europe and refers to actions such as restoration or rehabilitation of both industrial and mining sites, disposal of contaminated material and related activities. The additional provision recognized in 2023 is mainly related to development in environmental regulations in Europe. Decommission provisions<span class=\"_ _3e7\"> </span>Yara has obligations to decommission and remove installations at the end of the production period. Establishing the appropriate provisions for such obligations involve the application of considerable judgement and involve an inherent risk of significant adjustments. The costs of these decommissioning and removal activities require revisions due to changes in current regulations and technology while considering relevant risks and uncertainties. Most of the removal activities are many years into the future, and the removal technology and costs are constantly changing. The estimates include assumptions of the time required and can vary considerably depending on the assumed removal complexity. Moreover, changes in the discount rate and currency exchange rates may impact the estimates significantly. As a result, the initial recognition of the liability and the capitalized cost associated with decommissioning and removal obligations, and the subsequent adjustment of these balance sheet items, involve the application of judgement. The most signif-<span class=\"_ _3e7\"> </span>icant decommissioning provisions relate to contractual obligations for operations on leased land, the main ones being plants in Australia and France.<span class=\"_ _3e7\"> </span>Restructuring provisions<span class=\"_ _3e7\"> </span>Restructuring mainly relates to closure or significant reorganization of business locations in a country or region. The provision is a best estimate based on the detailed formal plan for the business and location affected. In 2023, Yara France informed employee unions, employees and other stakeholders about its intention to transform the Montoir site from today\u2019s chemical production of fertilizer into a blending and distribution fertilizer unit. The project to transform the activities in Montoir is expected to lead to 139 positions being made redundant. The information and consultation process with the employee unions are ongoing and are expected to continue until at least second quarter 2024. The restructuring provision recognized in 2023 related to the repurposing of the Montoir site was USD 41 million.<span class=\"_ _3e7\"> </span>Legal claims<span class=\"_ _3e7\"> </span>Yara is involved in a number of proceedings globally concerning matters arising in connection with the conduct of its business. Yara does not believe such proceedings will, individually or in the aggregate, have a significant effect on Yara\u2019s financial position, profitability, results of operations or liquidity.<span class=\"_ _3e7\"> </span>Other provisions<span class=\"_ _3e7\"> </span>Other provisions include onerous contracts, warranties and various other provisions.<span class=\"_ _3e7\"> </span>Contingencies<span class=\"_ _3e7\"> </span>Environmental contingencies<span class=\"_ _3e7\"> </span>In addition to environmental provisions recognized based on best estimates of future probable cash outflows, Yara has various contingent environmental liabilities not recognized as their existence depend on future events associated with higher uncertainty. This uncertainty relates to future technology development, changes in environmental regulations and authorities\u2019 approval, as well as other conditions which could lead to future environmental expenditures. As of year-end 2023, Yara`s environmental contingencies mainly refer to possible remediation and clean-up at various production facilities, warehouses and Yara\u2019s after-care obligation to landscape the mining and landfilling areas at its mining site in Siilinj\u00e4rvi, Finland<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Sanctions<span class=\"_ _3e7\"> </span>Yara has certain long-term supply agreements where sourcing has, to date, been stopped or termi-<span class=\"_ _3e7\"> </span>nated as a result of the political and economic import restrictions and sanctions imposed against Russia and certain Russian entities and individuals. Yara, together with its advisors, is constantly reviewing the scope of the sanctions to ensure that the Group operates in accordance with relevant government regulation and contractual commitments. As the sanction regulations are complex and the assessments of the related impact on each business partner depend on several judge-<span class=\"_ _3e7\"> </span>ments, there is uncertainty when drawing conclusions. The suppliers\u2019 assessments of the sanction regulation and the related impact on contractual commitments may therefore differ from Yara\u2019s conclusions, which could subject Yara to potential claims.<span class=\"_ _3e7\"> </span>Yara has received contractual demands from suppliers that are linked to Russian sanctioned individ<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>uals. For each of these demands, Yara has considered if it is probable that they will require outflow of resources. Based on available information and legal advice, Yara has not made material provisions for these demands. It is not possible to provide a reliable estimate of the potential exposure at this time as these demands are not detailed with amounts and have not been sufficiently stipulated.<span class=\"_ _3e7\"> </span>Legal contingencies<span class=\"_ _3e7\"> </span>Following Yara Fertilisers India Pvt. Ltd.\u2019s acquisition of Tata Chemical Ltd.\u2019s urea business, stamp duty is payable on the lease of the Babrala plant site. Yara\u2019s position is that the stamp duty on this lease is less than USD 1 million. In order to ascertain the amount of stamp duty payable, Yara sought adjudication of the amount by the local tax authorities. The authority has assessed stamp duty on the lease at approximately USD 36 million (based on exchange rates as of December 2023). Yara is of the view that the authority\u2019s decision is incorrect, and remains of the view that the correct amount of stamp duty is less than USD 1 million. Hence, Yara Fertilisers India Pvt. Ltd. in 2019 filed a written petition in the high court of Uttar Pradesh. State of Uttar Pradesh has filed its response to the Petition, but no date has yet been scheduled for substantial hearing of the petition. In addition to the stamp duty on the lease, Yara has also sought adjudication of stamp duty in the same state on the court order for the acquisition. Yara\u2019s position is that the stamp duty payable is less than USD 6 million (based on exchange rates as of December<span class=\"_ _3e7\"> </span>the relevant authority has not yet issued its decision. The provisions made for stamp duties in the Uttar Pradesh state corresponds to Yara\u2019s assessment.<span class=\"_ _3e7\"> </span>Further information related to an ongoing environmental case in Brazil, where Yara is a part due to the acquisition of Adubos Trevo from the Trevisa Group in the year 2000, is provided below since it is not possible to provide a reliable estimate of the maximum potential exposure:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Yara has together with other companies related to the Trevisa Group been sued by an associa-<span class=\"_ _3e7\"> </span>tion representing approximately 1,300 potential victims in two separate lawsuits. The lawsuits are related to mine and lead industry activities performed by the company Plumbum Com\u00e9rcio e Representa\u00e7\u00f5es de Produtos Mineirais e Industriais (Plumbum) in the cities Santo Amaro da Purifica\u00e7\u00e3o and Boquira in Bahia state in Brazil. Plumbum was formerly part of the Trevisa Group. Adubos Trevo has not been involved in any of the activities included in the lawsuits. The lawsuits include claims for various personal losses, damage to properties, institution of relief funds, environmental restoration and clean-up activities. The lawsuits were filed in 2011 and 2012 but are still in the initial phase. Yara denies liability for any potential damage caused by the activities of Plumbum and has not made any provision for the claims.<span class=\"_ _3e7\"> </span>In addition to the legal contingencies mentioned above, Yara is party to a number of lawsuits related to laws and regulations in various jurisdictions arising out of the conduct of its business. Several of these cases have been ongoing for a number of years, and the timing of possible out-<span class=\"_ _3e7\"> </span>flows is uncertain. While acknowledging the uncertainties of litigation, Yara is of the opinion that based on the information currently available, these matters will be solved without material adverse effect. The total estimate of the financial effect in the unlikely event that all should have a nega-<span class=\"_ _3e7\"> </span>tive outcome, is USD 85 million, mainly related to cases in Brazil.<span class=\"_ _3e7\"> </span>On 21 and 22 January 2020 the Spanish competition authority (CNMC) visited the premises of Yara Iberian S.A.U. (Spain). Yara Iberian cooperated with the officials during the site visit. The CNMC is conducting a preliminary inquiry into possible infringements of the Spanish Competition Act. As such, Yara is not under any formal investigation and no employees are formally suspected in the case which is still being preliminary assessed by the CNMC.<span class=\"_ _3e7\"> </span>Tax contingencies and uncertain tax treatments<span class=\"_ _3e7\"> </span>In relation to an ongoing tax dispute and to safeguard their taxation rights, the Dutch tax author-<span class=\"_ _3e7\"> </span>ities in 2018 issued a new tax assessment for business restructuring (\u201cexit tax assessment\u201d). The tax assessment would increase the tax cost with USD 500 million, plus USD 200 million in accumulated interest. It is Yara\u2019s position that the tax assessment is unreasonable and unfounded, and no provision has been made for the exit tax claim. The tax authorities\u2019 principal claim is significantly lower and Yara has considered that claim separately from the exit tax assessment. Yara expects that the exit tax assessment will not trigger any immediate payment and that tax payments will be deferred until the case has been fully resolved or the tax assessment has been withdrawn.<span class=\"_ _3e7\"> </span>Several subsidiaries are engaged in juridical and administrative proceedings related to various disputed tax matters where the probability of cash outflow is not considered probable. A majority of these contingencies are related to taxes in Brazil, with an estimated maximum exposure of approximately USD 84 million. Tax contingencies outside Brazil and excluding the above-men-<span class=\"_ _3e7\"> </span>tioned exit tax assessment in the Netherlands have an estimated maximum exposure of approximately USD 148 million.<span class=\"_ _3e7\"> </span>A subsidiary received in 2022 a notification of potential changes to historic tax assessments com-<span class=\"_ _3e7\"> </span>bined with a request for more information. Yara disagrees with the basis for the notification which has a potential tax exposure of approximately USD 50 million.<span class=\"_ _3e7\"> </span>On 25 October 2023, Yara announced that it had received a draft tax reassessment from the Norwegian Tax Authorities (NTA) related to a transfer pricing audit for the years 2015, 2016 and 2017. Yara is currently preparing its response. The position of the NTA is to increase Yara International ASA\u2019s tax results by approximately USD 650 million in total for the years 2015 to 2017, which would increase tax cost by an estimated USD 170 million. When applying the same principles for the years up to and including 2023, the total tax cost would increase by an additional USD 230 million. Although Yara disagrees with the draft reassessment and still considers its transfer pricing to be in line with applicable tax legislation, it is recognized that transfer pricing is a complex tax area that involves a level of discretion. When calculating a related provision, Yara has reflected the uncertainty by probability-weighting amounts in a range of outcomes. The total pro-<span class=\"_ _3e7\"> </span>vision in relation to the transfer price audit is USD 17 million at year-end 2023, and this amount covers all years from 2015 to 2023.<span class=\"_ _3e7\"> </span>In 2023, it was determined that a previously unrecognized tax deduction related to a divestment in 2020 can now be recognized. This reduced the tax cost in 2023 by USD 41 million. Yara previously did not consider it probable that the tax deduction would be accepted by the relevant tax authority. After engaging with the tax authority during 2023 and after obtaining external legal advice, the tax deduction is now considered to be probable. This uncertain position was included in the amount disclosed under the heading \u201cUncertain tax treatments\u201d in this same note to the 2022 financial statements.<span class=\"_ _3e7\"> </span>In 2020, Yara realized taxable losses due to disposal of shares and when restructuring the corpo-<span class=\"_ _3e7\"> </span>rate holding structure. Due to uncertainty of the tax treatment related to the losses, tax assets of USD 41 million are not recognized in the financial statements.<span class=\"_ _3e7\"> </span>At year-end 2023, Yara has an income tax provision of USD 47 million related to an ongoing tax case. The majority of the provision was recognized in 2019 due to a court ruling against one of Yara\u2019s subsidiaries, and the provision is considered to cover the full exposure. In addition to the income tax provision, Yara has recognized a provision for related interest charges of USD 5 million. Yara has appealed the ruling<span class=\"_ _3e7\"> </span>5.8 <span class=\"_ _102\"></span>Secured debt and guarantees<span class=\"_ _3e7\"> </span><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsccd\">USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscce\">Amount of secured debt<span class=\"_ _320\"> </span>3<span class=\"_ _6d\"> </span>9<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsccf\">Assets used as security for debt<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscd0\">Property, plant and equipment<span class=\"_ _256\"> </span>6<span class=\"_ _2c2\"> </span>17<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscd1\">Other<span class=\"_ _8d\"> </span>2<span class=\"_ _6d\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscd2\">Total<span class=\"_ _321\"> </span>8<span class=\"_ _2c2\"> </span>17<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gscd3\">Assets used as security for non-financial liabilities<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscd4\">Property, plant and equipment<span class=\"_ _16b\"> </span>42<span class=\"_ _2c2\"> </span>17<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscd5\">Total<span class=\"_ _264\"> </span>42<span class=\"_ _2c2\"> </span>17<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gscd6\">Guarantees (off-balance sheet)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscd7\">Contingency for sales under government and finance schemes<span class=\"_ _1db\"> </span>68<span class=\"_ _4e\"> </span>139<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscd8\">Parent company guarantees<span class=\"_ _1a1\"> </span>88<span class=\"_ _106\"> </span>103<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscd9\">Bank guarantees<span class=\"_ _322\"> </span>54<span class=\"_ _2c2\"> </span>75<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gscda\">Total<span class=\"_ _28e\"> </span>209<span class=\"_ _4e\"> </span>317<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gscf1\">Contingent liabilities related to the demerger from Norsk Hydro ASA<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscf2\">Under Norwegian law, Yara is contingently liable for its share of unfunded pension liabilities </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscf3\">accrued prior to demerging from Norsk Hydro ASA (Hydro) on March 24, 2004. Hydro\u2019s unfunded </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscf4\">pension liabilities, calculated in accordance with Hydro\u2019s accounting policies, amounted to approxi-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscf5\">mately NOK 2 billion at the time of the demerger and have been reduced by payments thereafter.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "5.6 <span class=\"_ _21\"> </span>Provisions and contingencies<span class=\"_ _3e7\"> </span>2023<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _318\"> </span><span class=\"ff4 fse\">Environmental<span class=\"_ _2b\"> </span>Decommission<span class=\"_ _13\"> </span>Restructuring<span class=\"_ _298\"> </span>Legal claims<span class=\"_ _b4\"> </span>Other<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span></span>Balance at 1 January 2023<span class=\"_ _319\"> </span>78<span class=\"_ _4e\"> </span>121<span class=\"_ _2c2\"> </span>16<span class=\"_ _2f\"> </span>43<span class=\"_ _2f\"> </span>65<span class=\"_ _4e\"> </span>323<span class=\"_ _3e7\"> </span>Additional provision in the year<span class=\"_ _1a9\"> </span>25<span class=\"_ _2f\"> </span>12<span class=\"_ _2f\"> </span>45<span class=\"_ _2f\"> </span>14<span class=\"_ _2f\"> </span>25<span class=\"_ _4e\"> </span>122<span class=\"_ _3e7\"> </span>Interest expense on liability and effect of change in discount rate<span class=\"_ _2cd\"> </span>(1)<span class=\"_ _1e2\"> </span>2<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1de\"> </span>1<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>2<span class=\"_ _3e7\"> </span>Unused provision<span class=\"_ _31a\"> </span>(2)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _28d\"> </span>(9)<span class=\"_ _2c\"> </span>(24)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _3e7\"> </span>Utilization of provision<span class=\"_ _1a8\"> </span>(11)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _28d\"> </span>(7)<span class=\"_ _28d\"> </span>(6)<span class=\"_ _2c\"> </span>(32)<span class=\"_ _2c\"> </span>(58)<span class=\"_ _3e7\"> </span>Transferred to held for sale<span class=\"_ _31b\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1b2\"> </span>(1)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(11)<span class=\"_ _2c8\"> </span>(13)<span class=\"_ _3e7\"> </span>Currency translation effects<span class=\"_ _31c\"> </span>4<span class=\"_ _6d\"> </span>4<span class=\"_ _1de\"> </span>1<span class=\"_ _6d\"> </span>3<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>11<span class=\"_ _3e7\"> </span>Balance at 31 December 2023<span class=\"_ _31d\"> </span>93<span class=\"_ _4e\"> </span>135<span class=\"_ _2c2\"> </span>51<span class=\"_ _2f\"> </span>47<span class=\"_ _2f\"> </span>22<span class=\"_ _4e\"> </span>348<span class=\"_ _3e7\"> </span>2022<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _318\"> </span><span class=\"ff4 fse\">Environmental<span class=\"_ _2b\"> </span>Decommission<span class=\"_ _13\"> </span>Restructuring<span class=\"_ _298\"> </span>Legal claims<span class=\"_ _b4\"> </span>Other<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span></span>Balance at 1 January 2022<span class=\"_ _319\"> </span>78<span class=\"_ _4e\"> </span>176<span class=\"_ _2c2\"> </span>19<span class=\"_ _2f\"> </span>33<span class=\"_ _2f\"> </span>52<span class=\"_ _4e\"> </span>357<span class=\"_ _3e7\"> </span>Additional provision in the year<span class=\"_ _1a9\"> </span>10<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>6<span class=\"_ _2f\"> </span>14<span class=\"_ _2c2\"> </span>53<span class=\"_ _2f\"> </span>83<span class=\"_ _3e7\"> </span>Interest expense on liability and effect of change in discount rate<span class=\"_ _199\"> </span>\u2013<span class=\"_ _2c5\"> </span>(43)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _6d\"> </span>2<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _d9\"> </span>(41)<span class=\"_ _3e7\"> </span>Unused provision<span class=\"_ _31a\"> </span>(1)<span class=\"_ _28d\"> </span>(1)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _28d\"> </span>(4)<span class=\"_ _2c\"> </span>(14)<span class=\"_ _2c\"> </span>(41)<span class=\"_ _3e7\"> </span>Utilization of provision<span class=\"_ _235\"> </span>(6)<span class=\"_ _28d\"> </span>(6)<span class=\"_ _28d\"> </span>(5)<span class=\"_ _28d\"> </span>(3)<span class=\"_ _2c\"> </span>(23)<span class=\"_ _2c\"> </span>(25)<span class=\"_ _3e7\"> </span>Companies purchased/sold<span class=\"_ _319\"> </span>(1)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _1b2\"> </span>(1)<span class=\"_ _3e7\"> </span>Currency translation effects<span class=\"_ _31e\"> </span>(2)<span class=\"_ _28d\"> </span>(4)<span class=\"_ _28d\"> </span>(1)<span class=\"_ _e8\"> </span>1<span class=\"_ _e8\"> </span>(3)<span class=\"_ _28d\"> </span>(9)<span class=\"_ _3e7\"> </span>Balance at 31 December 2022<span class=\"_ _31d\"> </span>78<span class=\"_ _4e\"> </span>121<span class=\"_ _2c2\"> </span>16<span class=\"_ _2f\"> </span>43<span class=\"_ _2f\"> </span>65<span class=\"_ _4e\"> </span>323<span class=\"_ _3e7\"> </span>Provisions presented in the consolidated statement of financial position<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>Current liabilities<span class=\"_ _299\"> </span>50<span class=\"_ _2f\"> </span>92<span class=\"_ _3e7\"> </span>Non-current liabilities<span class=\"_ _243\"> </span>298<span class=\"_ _4e\"> </span>231<span class=\"_ _3e7\"> </span>Total<span class=\"_ _28e\"> </span>348<span class=\"_ _4e\"> </span>323<span class=\"_ _3e7\"> </span>Provisions<span class=\"_ _3e7\"> </span>Environmental provisions<span class=\"_ _3e7\"> </span>Provisions for environmental remediation and clean-up mainly relate to pollution from production facilities and warehouses currently in operation. It also refers to production facilities which are closed where remediation and clean-up is not yet finalized. The most significant provisions relate to sites in Europe and refers to actions such as restoration or rehabilitation of both industrial and mining sites, disposal of contaminated material and related activities. The additional provision recognized in 2023 is mainly related to development in environmental regulations in Europe. Decommission provisions<span class=\"_ _3e7\"> </span>Yara has obligations to decommission and remove installations at the end of the production period. Establishing the appropriate provisions for such obligations involve the application of considerable judgement and involve an inherent risk of significant adjustments. The costs of these decommissioning and removal activities require revisions due to changes in current regulations and technology while considering relevant risks and uncertainties. Most of the removal activities are many years into the future, and the removal technology and costs are constantly changing. The estimates include assumptions of the time required and can vary considerably depending on the assumed removal complexity. Moreover, changes in the discount rate and currency exchange rates may impact the estimates significantly. As a result, the initial recognition of the liability and the capitalized cost associated with decommissioning and removal obligations, and the subsequent adjustment of these balance sheet items, involve the application of judgement. The most signif-<span class=\"_ _3e7\"> </span>icant decommissioning provisions relate to contractual obligations for operations on leased land, the main ones being plants in Australia and France.<span class=\"_ _3e7\"> </span>Restructuring provisions<span class=\"_ _3e7\"> </span>Restructuring mainly relates to closure or significant reorganization of business locations in a country or region. The provision is a best estimate based on the detailed formal plan for the business and location affected. In 2023, Yara France informed employee unions, employees and other stakeholders about its intention to transform the Montoir site from today\u2019s chemical production of fertilizer into a blending and distribution fertilizer unit. The project to transform the activities in Montoir is expected to lead to 139 positions being made redundant. The information and consultation process with the employee unions are ongoing and are expected to continue until at least second quarter 2024. The restructuring provision recognized in 2023 related to the repurposing of the Montoir site was USD 41 million.<span class=\"_ _3e7\"> </span>Legal claims<span class=\"_ _3e7\"> </span>Yara is involved in a number of proceedings globally concerning matters arising in connection with the conduct of its business. Yara does not believe such proceedings will, individually or in the aggregate, have a significant effect on Yara\u2019s financial position, profitability, results of operations or liquidity.<span class=\"_ _3e7\"> </span>Other provisions<span class=\"_ _3e7\"> </span>Other provisions include onerous contracts, warranties and various other provisions",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "5.6 <span class=\"_ _21\"> </span>Provisions and contingencies<span class=\"_ _3e7\"> </span>Yara is party to a number of lawsuits related to laws and regulations in various jurisdictions arising out of the conduct of its business. Legal claims are assessed on an individual basis and provisions are recognized if the specific claims give rise to present, probable obligations and the costs can be reliably measured<span class=\"_ _3e7\"> </span>6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span>Contingent consideration is initially recognized at fair value and subsequently measured FVTPL. Fair value of contingent consideration is calculated considering the present value of expected payments, discounted using a risk-adjusted discount rate. The expected payment is determined by considering the possible scenarios of financial performance, the amount to be paid under each scenario and the probability of each scenario",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "Legal claims<span class=\"_ _3e7\"> </span>Yara is involved in a number of proceedings globally concerning matters arising in connection with the conduct of its business. Yara does not believe such proceedings will, individually or in the aggregate, have a significant effect on Yara\u2019s financial position, profitability, results of operations or liquidity.<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "Contingencies<span class=\"_ _3e7\"> </span>Environmental contingencies<span class=\"_ _3e7\"> </span>In addition to environmental provisions recognized based on best estimates of future probable cash outflows, Yara has various contingent environmental liabilities not recognized as their existence depend on future events associated with higher uncertainty. This uncertainty relates to future technology development, changes in environmental regulations and authorities\u2019 approval, as well as other conditions which could lead to future environmental expenditures. As of year-end 2023, Yara`s environmental contingencies mainly refer to possible remediation and clean-up at various production facilities, warehouses and Yara\u2019s after-care obligation to landscape the mining and landfilling areas at its mining site in Siilinj\u00e4rvi, Finland<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Sanctions<span class=\"_ _3e7\"> </span>Yara has certain long-term supply agreements where sourcing has, to date, been stopped or termi-<span class=\"_ _3e7\"> </span>nated as a result of the political and economic import restrictions and sanctions imposed against Russia and certain Russian entities and individuals. Yara, together with its advisors, is constantly reviewing the scope of the sanctions to ensure that the Group operates in accordance with relevant government regulation and contractual commitments. As the sanction regulations are complex and the assessments of the related impact on each business partner depend on several judge-<span class=\"_ _3e7\"> </span>ments, there is uncertainty when drawing conclusions. The suppliers\u2019 assessments of the sanction regulation and the related impact on contractual commitments may therefore differ from Yara\u2019s conclusions, which could subject Yara to potential claims.<span class=\"_ _3e7\"> </span>Yara has received contractual demands from suppliers that are linked to Russian sanctioned individ<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>uals. For each of these demands, Yara has considered if it is probable that they will require outflow of resources. Based on available information and legal advice, Yara has not made material provisions for these demands. It is not possible to provide a reliable estimate of the potential exposure at this time as these demands are not detailed with amounts and have not been sufficiently stipulated.<span class=\"_ _3e7\"> </span>Legal contingencies<span class=\"_ _3e7\"> </span>Following Yara Fertilisers India Pvt. Ltd.\u2019s acquisition of Tata Chemical Ltd.\u2019s urea business, stamp duty is payable on the lease of the Babrala plant site. Yara\u2019s position is that the stamp duty on this lease is less than USD 1 million. In order to ascertain the amount of stamp duty payable, Yara sought adjudication of the amount by the local tax authorities. The authority has assessed stamp duty on the lease at approximately USD 36 million (based on exchange rates as of December 2023). Yara is of the view that the authority\u2019s decision is incorrect, and remains of the view that the correct amount of stamp duty is less than USD 1 million. Hence, Yara Fertilisers India Pvt. Ltd. in 2019 filed a written petition in the high court of Uttar Pradesh. State of Uttar Pradesh has filed its response to the Petition, but no date has yet been scheduled for substantial hearing of the petition. In addition to the stamp duty on the lease, Yara has also sought adjudication of stamp duty in the same state on the court order for the acquisition. Yara\u2019s position is that the stamp duty payable is less than USD 6 million (based on exchange rates as of December<span class=\"_ _3e7\"> </span>the relevant authority has not yet issued its decision. The provisions made for stamp duties in the Uttar Pradesh state corresponds to Yara\u2019s assessment.<span class=\"_ _3e7\"> </span>Further information related to an ongoing environmental case in Brazil, where Yara is a part due to the acquisition of Adubos Trevo from the Trevisa Group in the year 2000, is provided below since it is not possible to provide a reliable estimate of the maximum potential exposure:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>Yara has together with other companies related to the Trevisa Group been sued by an associa-<span class=\"_ _3e7\"> </span>tion representing approximately 1,300 potential victims in two separate lawsuits. The lawsuits are related to mine and lead industry activities performed by the company Plumbum Com\u00e9rcio e Representa\u00e7\u00f5es de Produtos Mineirais e Industriais (Plumbum) in the cities Santo Amaro da Purifica\u00e7\u00e3o and Boquira in Bahia state in Brazil. Plumbum was formerly part of the Trevisa Group. Adubos Trevo has not been involved in any of the activities included in the lawsuits. The lawsuits include claims for various personal losses, damage to properties, institution of relief funds, environmental restoration and clean-up activities. The lawsuits were filed in 2011 and 2012 but are still in the initial phase. Yara denies liability for any potential damage caused by the activities of Plumbum and has not made any provision for the claims.<span class=\"_ _3e7\"> </span>In addition to the legal contingencies mentioned above, Yara is party to a number of lawsuits related to laws and regulations in various jurisdictions arising out of the conduct of its business. Several of these cases have been ongoing for a number of years, and the timing of possible out-<span class=\"_ _3e7\"> </span>flows is uncertain. While acknowledging the uncertainties of litigation, Yara is of the opinion that based on the information currently available, these matters will be solved without material adverse effect. The total estimate of the financial effect in the unlikely event that all should have a nega-<span class=\"_ _3e7\"> </span>tive outcome, is USD 85 million, mainly related to cases in Brazil.<span class=\"_ _3e7\"> </span>On 21 and 22 January 2020 the Spanish competition authority (CNMC) visited the premises of Yara Iberian S.A.U. (Spain). Yara Iberian cooperated with the officials during the site visit. The CNMC is conducting a preliminary inquiry into possible infringements of the Spanish Competition Act. As such, Yara is not under any formal investigation and no employees are formally suspected in the case which is still being preliminary assessed by the CNMC.<span class=\"_ _3e7\"> </span>Tax contingencies and uncertain tax treatments<span class=\"_ _3e7\"> </span>In relation to an ongoing tax dispute and to safeguard their taxation rights, the Dutch tax author-<span class=\"_ _3e7\"> </span>ities in 2018 issued a new tax assessment for business restructuring (\u201cexit tax assessment\u201d). The tax assessment would increase the tax cost with USD 500 million, plus USD 200 million in accumulated interest. It is Yara\u2019s position that the tax assessment is unreasonable and unfounded, and no provision has been made for the exit tax claim. The tax authorities\u2019 principal claim is significantly lower and Yara has considered that claim separately from the exit tax assessment. Yara expects that the exit tax assessment will not trigger any immediate payment and that tax payments will be deferred until the case has been fully resolved or the tax assessment has been withdrawn.<span class=\"_ _3e7\"> </span>Several subsidiaries are engaged in juridical and administrative proceedings related to various disputed tax matters where the probability of cash outflow is not considered probable. A majority of these contingencies are related to taxes in Brazil, with an estimated maximum exposure of approximately USD 84 million. Tax contingencies outside Brazil and excluding the above-men-<span class=\"_ _3e7\"> </span>tioned exit tax assessment in the Netherlands have an estimated maximum exposure of approximately USD 148 million.<span class=\"_ _3e7\"> </span>A subsidiary received in 2022 a notification of potential changes to historic tax assessments com-<span class=\"_ _3e7\"> </span>bined with a request for more information. Yara disagrees with the basis for the notification which has a potential tax exposure of approximately USD 50 million.<span class=\"_ _3e7\"> </span>On 25 October 2023, Yara announced that it had received a draft tax reassessment from the Norwegian Tax Authorities (NTA) related to a transfer pricing audit for the years 2015, 2016 and 2017. Yara is currently preparing its response. The position of the NTA is to increase Yara International ASA\u2019s tax results by approximately USD 650 million in total for the years 2015 to 2017, which would increase tax cost by an estimated USD 170 million. When applying the same principles for the years up to and including 2023, the total tax cost would increase by an additional USD 230 million. Although Yara disagrees with the draft reassessment and still considers its transfer pricing to be in line with applicable tax legislation, it is recognized that transfer pricing is a complex tax area that involves a level of discretion. When calculating a related provision, Yara has reflected the uncertainty by probability-weighting amounts in a range of outcomes. The total pro-<span class=\"_ _3e7\"> </span>vision in relation to the transfer price audit is USD 17 million at year-end 2023, and this amount covers all years from 2015 to 2023.<span class=\"_ _3e7\"> </span>In 2023, it was determined that a previously unrecognized tax deduction related to a divestment in 2020 can now be recognized. This reduced the tax cost in 2023 by USD 41 million. Yara previously did not consider it probable that the tax deduction would be accepted by the relevant tax authority. After engaging with the tax authority during 2023 and after obtaining external legal advice, the tax deduction is now considered to be probable. This uncertain position was included in the amount disclosed under the heading \u201cUncertain tax treatments\u201d in this same note to the 2022 financial statements.<span class=\"_ _3e7\"> </span>In 2020, Yara realized taxable losses due to disposal of shares and when restructuring the corpo-<span class=\"_ _3e7\"> </span>rate holding structure. Due to uncertainty of the tax treatment related to the losses, tax assets of USD 41 million are not recognized in the financial statements.<span class=\"_ _3e7\"> </span>At year-end 2023, Yara has an income tax provision of USD 47 million related to an ongoing tax case. The majority of the provision was recognized in 2019 due to a court ruling against one of Yara\u2019s subsidiaries, and the provision is considered to cover the full exposure. In addition to the income tax provision, Yara has recognized a provision for related interest charges of USD 5 million. Yara has appealed the ruling<span class=\"_ _3e7\"> </span>5.7 <span class=\"_ _4\"> </span>Contractual obligations<span class=\"_ _3e7\"> </span>Take-or-pay and long-term contracts<span class=\"_ _3e7\"> </span>Yara has entered into take-or-pay and long-term contracts requiring future payments for raw materials, energy, and transportation capacity. Contractual obligations include a commitment for transportation and storage of CO<span class=\"_ _3e7\"> </span>2 from Yara\u2019s production facility in Sluiskil, the Netherlands, see note 7.1<span class=\"fc8\"> Business initiatives. Yara has marketing and off-take agreements with some of its joint </span>operations, see <span class=\"fc2\">note 4.4</span> Joint Operations<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>The noncancellable future obligations at 31 December (undiscounted amounts)<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _272\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _49\"> </span>2022<span class=\"_ _3e7\"> </span></span>1 Year<span class=\"_ _265\"> </span>468<span class=\"_ _4e\"> </span>698<span class=\"_ _3e7\"> </span>2 Years<span class=\"_ _269\"> </span>226<span class=\"_ _4e\"> </span>405<span class=\"_ _3e7\"> </span>3 Years<span class=\"_ _269\"> </span>220<span class=\"_ _4e\"> </span>202<span class=\"_ _3e7\"> </span>4 Years<span class=\"_ _143\"> </span>244<span class=\"_ _4e\"> </span>197<span class=\"_ _3e7\"> </span>5 Years<span class=\"_ _26a\"> </span>207<span class=\"_ _4e\"> </span>183<span class=\"_ _3e7\"> </span>Thereafter<span class=\"_ _31f\"> </span>1,161<span class=\"_ _4e\"> </span>654<span class=\"_ _3e7\"> </span>Total<span class=\"_ _27d\"> </span>2,526<span class=\"_ _4d\"> </span>2,340<span class=\"_ _3e7\"> </span>Future take-or-pay obligations are included in the table above only if they are non-cancellable and the contractually agreed pricing is fixed or may otherwise deviate from observable market prices at the time of delivery.<span class=\"_ _3e7\"> </span>Yara did not need to pay any significant amount to fulfill take-or-pay clauses in 2023.<span class=\"_ _3e7\"> </span>For further information regarding future obligations, see <span class=\"fc2\">note 5.4</span> for future obligations related to pensions, <span class=\"fc2\">note 5.6</span> for provisions and contingencies and <span class=\"fc2\">note 4.5</span> for future commitments related to lease arrangements.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fe\">5.8 <span class=\"_ _102\"></span>Secured debt and guarantees<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscdc\">Off-balance sheet exposures consist mainly of guarantees related to commercial contract </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscdd\">obligations (bid bonds, performance guarantees), payment guarantees related to environmental </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscde\">obligations, and mandatory public guarantees related to receivable VAT. These guarantees are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscdf\">issued on behalf of Yara International ASA and its subsidiaries. The guarantor could be required to </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsce0\">perform in the event of a default on a commercial contract or non-compliance with public authority </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsce1\">regulations.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsce2\">Guarantees related to pension liabilities are included to the extent such guarantees exceed the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsce3\">gross liability included in the consolidated statement of financial position. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsce4\">Yara is also contingently liable to third parties for credits granted under various financing </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsce5\">agreements including government finance schemes, securitization programs and factoring. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsce6\">Yara, as the supplier in the agreements, derecognizes the related trade receivables from the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsce7\">financial statements once payment is received under the terms of the schemes, and considers </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsce8\">the transactions to represent ordinary cash flows from operating activities. Yara considers the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsce9\">contingent liability risk exposure towards third parties to be limited and close to zero, supported by </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gscea\">very low historical losses. </div>Guarantees of debt issued on behalf of consolidated companies are not included since the drawings under such credit lines are included in the consolidated statement of financial position. The guaranteed obligation under such guarantees is at any time limited to the amount drawn under the credit facility.<span class=\"_ _3e7\"> </span>Guarantees issued to public authorities covering tax and VAT liabilities are also not included as these obligations are already included in the consolidated statement of financial position",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "5.8 Secured debt and guarantees USD millions 2023 2022 Amount of secured debt 3 9 Assets used as security for debt Property, plant and equipment 6 17 Other 2 \u2013 Total 8 17 Assets used as security for non-financial liabilities Property, plant and equipment 42 17 Total 42 17 Guarantees (off-balance sheet) Contingency for sales under government and finance schemes 68 139 Parent company guarantees 88 103 Bank guarantees 54 75 Total 209 317 ",
   "dimensions": {
    "concept": "yarainternationalasa:Page285",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs8bd\">6.1 <span class=\"_ _13b\"> </span>Financial risk management<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsd00\">Liquidity risk<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd01\">Yara manages liquidity risk by maintaining adequate reserves and committed bank facilities and by continuously monitoring forecasted and actual cash flows. Yara aims at an even debt repayment </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd02\">schedule and has secured committed undrawn credit facilities to provide sufficient reserves to meet unforeseen liquidity needs.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd03\">Undrawn facilities that the Group has at its disposal are presented in <span class=\"fc2\">note 5.3</span> Interest-bearing debt.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsd04\">Contractual maturities of financial liabilities<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsd05\">31 December 2023<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsd06\">USD millions<span class=\"_ _27e\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd07\">Carrying </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd08\">amount<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd09\">Contractual </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd0a\">cash flows<span class=\"_ _8\"> </span>On demand<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd0b\">6 months </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd0c\">or less<span class=\"_ _13f\"> </span>6\u201312 months<span class=\"_ _de\"> </span>1\u20132 years<span class=\"_ _de\"> </span>2\u20135 years<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd0d\">More than </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd0e\">5 years<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsd0f\">Non-derivative financial liabilities<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd10\">Interest-bearing debt<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsd11\">5.3<span class=\"_ _1b5\"> </span><span class=\"fc8\">(3,801)<span class=\"_ _1c5\"> </span>(4,684)<span class=\"_ _23\"> </span>(74)<span class=\"_ _9d\"> </span>(187)<span class=\"_ _9d\"> </span>(416)<span class=\"_ _75\"> </span>(222)<span class=\"_ _1c5\"> </span>(2,220)<span class=\"_ _1c5\"> </span>(1,564)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd12\">Other non-current liabilities<span class=\"_ _324\"> </span>(24)<span class=\"_ _23\"> </span>(25)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _bc\"> </span>(4)<span class=\"_ _b7\"> </span>(2)<span class=\"_ _23\"> </span>(18)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd13\">Trade payables<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsd14\">5.5<span class=\"_ _1b5\"> </span><span class=\"fc8\">(1,906)<span class=\"_ _1c5\"> </span>(1,906)<span class=\"_ _23\"> </span>(10)<span class=\"_ _1c5\"> </span>(1,877)<span class=\"_ _23\"> </span>(19)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd15\">Other current liabilities<span class=\"_ _d0\"> </span>(230)<span class=\"_ _9d\"> </span>(231)<span class=\"_ _b7\"> </span>(2)<span class=\"_ _9d\"> </span>(194)<span class=\"_ _24f\"> </span>(31)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _bc\"> </span>(4)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsd16\">Derivative financial instruments<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd17\">Freestanding financial derivatives<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsd18\">6.3<span class=\"_ _dc\"> </span><span class=\"fc8\">(115)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd19\">Outflow<span class=\"_ _325\"> </span>(934)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _dc\"> </span>(335)<span class=\"_ _9d\"> </span>(182)<span class=\"_ _23\"> </span>(18)<span class=\"_ _9d\"> </span>(396)<span class=\"_ _cb\"> </span>(2)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd1a\">Inflow<span class=\"_ _326\"> </span>783<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _1b\"> </span>327<span class=\"_ _1b\"> </span>114<span class=\"_ _cb\"> </span>14<span class=\"_ _1b\"> </span>327<span class=\"_ _c4\"> </span>1<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd1b\">Commodity derivatives<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsd1c\">6.3<span class=\"_ _ba\"> </span><span class=\"fc8\">\u2013<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd1d\">Inflow<span class=\"_ _327\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd1e\">Hedge designated derivatives<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsd1f\">6.2<span class=\"fc8\">, </span>6.3<span class=\"_ _bc\"> </span><span class=\"fc8\">(2)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd20\">Outflow<span class=\"_ _325\"> </span>(257)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _dc\"> </span>(100)<span class=\"_ _204\"> </span>(23)<span class=\"_ _23\"> </span>(27)<span class=\"_ _23\"> </span>(83)<span class=\"_ _23\"> </span>(23)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd21\">Inflow<span class=\"_ _326\"> </span>246<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>87<span class=\"_ _10b\"> </span>22<span class=\"_ _10b\"> </span>30<span class=\"_ _cb\"> </span>82<span class=\"_ _10b\"> </span>25<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd22\">Total<span class=\"_ _22c\"> </span>(6,079)<span class=\"_ _1c5\"> </span>(7,008)<span class=\"_ _24f\"> </span>(86)<span class=\"_ _1c5\"> </span>(2,280)<span class=\"_ _9d\"> </span>(536)<span class=\"_ _9d\"> </span>(228)<span class=\"_ _1c5\"> </span>(2,293)<span class=\"_ _1c5\"> </span>(1,585)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsd23\">See <span class=\"fc2\">note 4.5</span> Leases for contractual maturities of lease liabilities<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span></div>31 December 2022<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _27e\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Carrying amount<span class=\"_ _3e7\"> </span>Contractual cash flows<span class=\"_ _8\"> </span>On demand<span class=\"_ _3e7\"> </span>6 months or less<span class=\"_ _13f\"> </span>6\u201312 months<span class=\"_ _de\"> </span>1\u20132 years<span class=\"_ _de\"> </span>2\u20135 years<span class=\"_ _3e7\"> </span>More than 5 years<span class=\"_ _3e7\"> </span>Non-derivative financial liabilities<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _1b5\"> </span><span class=\"fc8\">(3,808)<span class=\"_ _1c5\"> </span>(4,878)<span class=\"_ _9d\"> </span>(154)<span class=\"_ _75\"> </span>(100)<span class=\"_ _9d\"> </span>(120)<span class=\"_ _9d\"> </span>(526)<span class=\"_ _1c5\"> </span>(1,310)<span class=\"_ _1c5\"> </span>(2,668)<span class=\"_ _3e7\"> </span></span>Other non-current liabilities<span class=\"_ _324\"> </span>(12)<span class=\"_ _23\"> </span>(12)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _bc\"> </span>(8)<span class=\"_ _b7\"> </span>(1)<span class=\"_ _b7\"> </span>(4)<span class=\"_ _3e7\"> </span>Trade payables<span class=\"_ _3e7\"> </span>5.5<span class=\"_ _1b5\"> </span><span class=\"fc8\">(2,334)<span class=\"_ _1c5\"> </span>(2,334)<span class=\"_ _23\"> </span>(10)<span class=\"_ _1c5\"> </span>(2,313)<span class=\"_ _23\"> </span>(12)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span></span>Other current liabilities<span class=\"_ _d0\"> </span>(254)<span class=\"_ _9d\"> </span>(253)<span class=\"_ _b7\"> </span>(1)<span class=\"_ _9d\"> </span>(220)<span class=\"_ _24f\"> </span>(32)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span>Derivative financial instruments<span class=\"_ _3e7\"> </span>Freestanding financial derivatives<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _dc\"> </span><span class=\"fc8\">(113)<span class=\"_ _3e7\"> </span></span>Outflow<span class=\"_ _c9\"> </span>(1,903)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _94\"> </span>(922)<span class=\"_ _204\"> </span>(74)<span class=\"_ _9d\"> </span>(281)<span class=\"_ _75\"> </span>(484)<span class=\"_ _9d\"> </span>(145)<span class=\"_ _3e7\"> </span>Inflow<span class=\"_ _ca\"> </span>1,764<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _1b\"> </span>906<span class=\"_ _10b\"> </span>71<span class=\"_ _1b\"> </span>238<span class=\"_ _24f\"> </span>420<span class=\"_ _1b\"> </span>132<span class=\"_ _3e7\"> </span>Commodity derivatives<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _c4\"> </span><span class=\"fc8\">4<span class=\"_ _3e7\"> </span></span>Outflow<span class=\"_ _7d\"> </span>(3)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _49\"> </span>(2)<span class=\"_ _cb\"> </span>(1)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span>Inflow<span class=\"_ _1fe\"> </span>4<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _c4\"> </span>7<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span>Hedge designated derivatives<span class=\"_ _3e7\"> </span>6.2<span class=\"fc8\">, </span>6.3<span class=\"_ _c6\"> </span><span class=\"fc8\">(22)<span class=\"_ _3e7\"> </span></span>Outflow<span class=\"_ _325\"> </span>(300)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _c6\"> </span>(23)<span class=\"_ _23\"> </span>(28)<span class=\"_ _23\"> </span>(43)<span class=\"_ _23\"> </span>(91)<span class=\"_ _9d\"> </span>(116)<span class=\"_ _3e7\"> </span>Inflow<span class=\"_ _326\"> </span>281<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>12<span class=\"_ _10b\"> </span>22<span class=\"_ _10b\"> </span>35<span class=\"_ _cb\"> </span>88<span class=\"_ _1b\"> </span>124<span class=\"_ _3e7\"> </span>Total<span class=\"_ _22c\"> </span>(6,539)<span class=\"_ _1c5\"> </span>(7,632)<span class=\"_ _75\"> </span>(165)<span class=\"_ _1c5\"> </span>(2,662)<span class=\"_ _9d\"> </span>(175)<span class=\"_ _9d\"> </span>(577)<span class=\"_ _1c5\"> </span>(1,377)<span class=\"_ _1c5\"> </span>(2,677)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "6.1 <span class=\"_ _13b\"> </span>Financial risk management<span class=\"_ _3e7\"> </span>Risk management policies<span class=\"_ _3e7\"> </span>Risk management in Yara is based on the principle that risk evaluation is an integral part of all business activities. Yara\u2019s strategic approach is to determine appropriate risk levels or limits for the main risks and to constantly maintain and develop tools and procedures for monitoring the asso-<span class=\"_ _3e7\"> </span>ciated exposures. The Group\u2019s policies, approved by the Board of Directors, thus provide written principles on funding risk, currency risk, interest rate risk, credit risk, and the investment of excess liquidity. In general, risks arising from operational activities may either be accepted or reduced. The policies restrict transactions that will increase the Group\u2019s exposure beyond the level stemming from operations.<span class=\"_ _3e7\"> </span>Yara\u2019s Executive Management is responsible for reviewing and operationalizing the Board defined policies, while the operating regions and expert organizations act as risk owners. The financial risks related to the operations of the Group are thus monitored and managed by Yara\u2019s Finance, Treasury &amp; Insurance function through internal risk reports that analyze each exposure by degree and magnitude of risk. The Finance, Treasury &amp; Insurance function reports regularly to the Group\u2019s Executive Management.<span class=\"_ _3e7\"> </span>Based on the overall evaluation of risk, Yara may seek to reduce its inherent exposures by using insurance policies, trade finance contracts, guarantees or derivative instruments such as forward contracts, options and swaps. The use of such instruments is also governed by the Board approved policies.<span class=\"_ _3e7\"> </span>Yara may designate and document the use of certain derivatives and other financial assets or liabilities as hedging instruments against changes in fair value of recognized assets and liabilities (fair value hedges), highly probable forecast transactions (cash flow hedges) and net investments in foreign operations (net investment hedges). The prospective effectiveness of any such hedge is assessed at inception and verified on a quarterly basis. Derivatives not designated in a hedging relationship are classified as undesignated derivatives and acquired and managed within the framework and policies defined by the Board also when hedge accounting is not applied.<span class=\"_ _3e7\"> </span>There were no principal changes in the Group\u2019s approach to capital management during the years ending 31 December 2023 and 31 December 2022. Yara\u2019s liquidity surplus, kept as short-term bank deposits, decreased during 2023, primarily reflecting distribution of dividend to the share-<span class=\"_ _3e7\"> </span>holders.<span class=\"_ _3e7\"> </span>Funding risk<span class=\"_ _3e7\"> </span>The capital structure of the Group consists of interest-bearing debt as disclosed in <span class=\"fc2\">note 5.3</span> Interest-bearing debt, cash and cash equivalents as disclosed in <span class=\"fc2\">note 3.4</span> Cash and cash equiv-<span class=\"_ _3e7\"> </span>alents plus equity attributable to equity holders of the parent, comprising paid-in capital and retained earnings as disclosed in <span class=\"fc2\">note 5.1</span> Share information and the consolidated statement of changes in equity.<span class=\"_ _3e7\"> </span>To secure access to capital markets at attractive terms and remain financially solid, Yara aims to maintain a BBB and Baa2 credit rating from Standard &amp; Poor\u2019s and Moody\u2019s respectively.<span class=\"_ _3e7\"> </span>Yara\u2019s only financial covenant refers to the debt-to-equity ratio, calculated as net interest-bearing debt divided by shareholders\u2019 equity plus non-controlling interests 1)<span class=\"_ _3e7\"> </span>. In the most restrictive agree-<span class=\"_ _3e7\"> </span>ments, that ratio should not exceed 1.4. At the end of 2023, the ratio was 0.49 compared with 0.37 at the end of 2022. The Group is not subject to other externally imposed capital require-<span class=\"_ _3e7\"> </span>ments, but maintains internally defined capital policy targets.<span class=\"_ _3e7\"> </span>Through its financial structure, Yara has the necessary flexibility to support the development of its business and mitigate adverse events that may affect the group. Yara will seek to maintain ade-<span class=\"_ _3e7\"> </span>quate financial capacity throughout the business cycle.<span class=\"_ _3e7\"> </span>1) See <span class=\"_ _1c\"></span><span class=\"fc2 ws0\">pages 343\u2013353<span class=\"fc8\"> for definitions, explanations, and reconciliations of Alternative Performance Measures (APMs)<span class=\"_ _3e7\"> </span></span></span>Currency risk<span class=\"_ _3e7\"> </span>Prices of Yara\u2019s most important products are either directly denominated or determined in US dollars. In markets outside the US, local prices will generally adjust to fluctuations in the US dollar exchange rate, however with a certain time lag. Yara\u2019s raw materials costs, such as natural gas used in the production of ammonia, are either denominated in US dollars or highly correlated to changes in the US dollar exchange rate. In order to hedge Yara\u2019s overall economic exposure to fluctuations in the US dollar exchange rate, Yara incurs most of its debt in US dollars. The part of Yara\u2019s US dollar debt that constitutes a hedge of future earnings was gradually increased from around USD 2,100 million at the start of the year to around USD 3,100 million in the middle of the year, and thereafter gradually reduced to around USD 2,800 million at the end of the year. (2022: Gradually reduced from around USD 2,700 million at the start of the year to around USD 2,100 million at the end of the year.) A certain portion of the total debt is kept in various local currencies in order to finance local currency exposed business positions.<span class=\"_ _3e7\"> </span>Yara thus primarily manages currency risks by adjusting the composition of the debt or liquidity portfolios to changes in Yara\u2019s overall risk exposure. Derivative instruments may also be used to manage currency risk related to future purchases and sales or to offset short-term liquidity need in one currency with surplus liquidity in another currency. Such forward contracts are not designated as hedging instruments for accounting purposes. Changes in fair value are therefore recognized in the income statement.<span class=\"_ _3e7\"> </span>Sensitivity - net income<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _5a\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _2cf\"> </span>2022<span class=\"_ _3e7\"> </span></span>A 10% weakening 1) of the below currencies at the reporting date would have increased/(decreased) net income by:<span class=\"_ _3e7\"> </span>US dollar<span class=\"_ _2e9\"> </span>211<span class=\"_ _1b\"> </span>132<span class=\"_ _3e7\"> </span>Euro<span class=\"_ _27a\"> </span>(382)<span class=\"_ _9d\"> </span>(229)<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span> Against functional currencies.<span class=\"_ _3e7\"> </span>All other variables remain constant. This analysis is done for illustrative purposes only, taking into consideration only the effect on the value of financial instruments as at the balance sheet date. Since all other variables are assumed to remain constant, the analysis does not reflect subsequent effects on operating income. The analysis was performed on the same basis for 2022. A 10 percent strengthening of the currencies at the reporting date would have had the opposite effect of the amounts shown above.<span class=\"_ _3e7\"> </span>Sensitivity - Other comprehensive income<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _5a\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _2cf\"> </span>2022<span class=\"_ _3e7\"> </span></span>A 10% weakening 1) of the below currencies at the reporting date would have increased/(decreased) other comprehensive income by:<span class=\"_ _3e7\"> </span>Norwegian krone<span class=\"_ _2d2\"> </span>(160)<span class=\"_ _23\"> </span>(69)<span class=\"_ _3e7\"> </span>Canadian dollar<span class=\"_ _18d\"> </span>(103)<span class=\"_ _9d\"> </span>(107)<span class=\"_ _3e7\"> </span>Brazilian real<span class=\"_ _273\"> </span>(69)<span class=\"_ _23\"> </span>(79)<span class=\"_ _3e7\"> </span>Euro<span class=\"_ _323\"> </span>(71)<span class=\"_ _9d\"> </span>(187)<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span> Against US dollar (presentation currency of the Group).<span class=\"_ _3e7\"> </span>All other variables remain constant. This analysis is done for illustrative purposes only, taking into consideration only the effect on equity in foreign operations as at the balance sheet date. Since all other variables are assumed to remain constant, the analysis does not reflect subsequent effects on equity. The analysis was performed on the same basis for 2022.<span class=\"_ _3e7\"> </span>Interest rate risk<span class=\"_ _3e7\"> </span>Yara\u2019s exposure to changes in interest rates is mainly linked to fair value risk and cash flow risk from its debt portfolio as disclosed in <span class=\"fc2\">note 5.3</span> Interest-bearing debt.<span class=\"_ _3e7\"> </span>Yara has a defined framework for fair value risk arising from exposure towards fixed interest rates. In accordance with that framework, all bank loans have been borrowed at floating rates. A portion of the bond debt has been retained at fixed interest rates, while the remaining part of the bond debt has been converted to floating rates through interest rate swaps and cross-currency swaps. Consequently, the interest expense related to the converted (hedged) part of the bond debt will fluctuate in line with market changes. At the reporting date, the interest rate profile of the Group\u2019s non-current interest-bearing debt is summarized in the table below.<span class=\"_ _3e7\"> </span>Interest rate profile of the Group\u2019s non-current interest-bearing debt<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _12f\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _2cf\"> </span>2023<span class=\"_ _b1\"> </span>2022<span class=\"_ _3e7\"> </span></span>Floating interest rate loans 1)<span class=\"_ _3e7\"> </span>1,037<span class=\"_ _128\"> </span>1,352<span class=\"_ _3e7\"> </span>Fixed rate loans \u2013 maturity<span class=\"_ _3e7\"> </span>2\u20135 years<span class=\"_ _2b6\"> </span>1,498<span class=\"_ _1b\"> </span>499<span class=\"_ _3e7\"> </span>More than 5 years<span class=\"_ _a6\"> </span>748<span class=\"_ _128\"> </span>1,745<span class=\"_ _3e7\"> </span>Non-current interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _128\"> </span><span class=\"fc8\">3,284<span class=\"_ _1ec\"> </span>3,597<span class=\"_ _3e7\"> </span></span>1) <span class=\"_ _0\"></span>Including fixed rate bonds converted to floating rate by use of interest-rate swaps<span class=\"_ _3e7\"> </span>Yara\u2019s financial portfolio exposed to changes in interest rates comprises current and non-current inter<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>est-bearing debt, derivative financial instruments, and cash and cash equivalents. As at 31 December, an interest rate increase would have affected this portfolio as shown in the table below.<span class=\"_ _3e7\"> </span>Sensitivity - net income<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _5a\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _2cf\"> </span>2022<span class=\"_ _3e7\"> </span></span>An increase of 100 basis points of the below interest rates at the reporting date would have increased/(decreased) net income by:<span class=\"_ _3e7\"> </span>USD interest rates<span class=\"_ _278\"> </span>(5)<span class=\"_ _b7\"> </span>(1)<span class=\"_ _3e7\"> </span>NOK interest rates<span class=\"_ _251\"> </span>(2)<span class=\"_ _49\"> </span>1<span class=\"_ _3e7\"> </span>All other variables remain constant. This analysis is done for illustrative purposes only, taking into consideration only the effect on financial instruments in the balance sheet as at year-end. The analysis was performed on the same basis for 2022. A decrease of 100 basis points at the report-<span class=\"_ _3e7\"> </span>ing date would have had the opposite effect of the amounts shown above.<span class=\"_ _3e7\"> </span>Adaptation to the interest rate benchmark reform<span class=\"_ _3e7\"> </span>Publication of the USD LIBOR interest rate benchmarks ceased at the end of June 2023. Prior to the cessation, Yara\u2019s Finance, Treasury &amp; Insurance function completed a transition program comprising a treasury system upgrade, inclusion of fallback language in applicable agreements, and a revision of benchmark references for undrawn facilities.<span class=\"_ _3e7\"> </span>Yara continues to have exposure to NIBOR benchmark rates, and there are thus far no indicated cessation dates for those benchmarks.<span class=\"_ _3e7\"> </span>None of Yara\u2019s existing hedging relations (see <span class=\"fc2\">note 6.2</span> Hedge accounting) were affected by the benchmark reform.<span class=\"_ _3e7\"> </span>Credit risk<span class=\"_ _3e7\"> </span>Yara has a well-established system for credit management with established limits at both cus-<span class=\"_ _3e7\"> </span>tomer and country level. Yara\u2019s geographically diversified portfolio reduces the overall credit risk of the Group. Credit risk arising from the inability of the counterparty to meet the terms of Yara\u2019s financial instruments is generally limited to amounts, if any, by which the counterparty\u2019s obliga-<span class=\"_ _3e7\"> </span>tions exceed Yara\u2019s obligations.<span class=\"_ _3e7\"> </span>The exposure to credit risk is represented by the carrying amount of each class of financial assets, including derivative financial instruments, recorded in the consolidated statement of financial position and as disclosed in <span class=\"fc2\">note 6.3</span> Financial instruments.<span class=\"_ _3e7\"> </span>Yara\u2019s policy is to enter into financial instruments with various international banks with estab-<span class=\"_ _3e7\"> </span>lished limits for transactions with each institution. Yara also has agreed limits for credit exposure (collateral agreements) with most of its main banks. At the end of the reporting period, Yara had deposited USD 104.5 million (2022: USD 81.3 million) in cash with its counterparties to mitigate exposure from financial liabilities covered by such agreements. These deposits are reported as prepaid expenses and other current assets in the consolidated statement of financial position. Collateral deposits are made at overnight terms and required collateral is reassessed twice every month.<span class=\"_ _3e7\"> </span>Due to Yara\u2019s geographical spread and significant number of customers there are no significant concentrations of credit risk. Therefore, Yara does not expect to incur material credit losses on its customer portfolio.<span class=\"_ _3e7\"> </span>Yara may undertake a number of measures to reduce credit risk of particular receivables. Such measures include letters of credit, bank guarantees and credit insurance agreements. The effect of credit risk reduction from these measures is not considered to be material for the Group<span class=\"_ _3e7\"> </span>Liquidity risk<span class=\"_ _3e7\"> </span>Yara manages liquidity risk by maintaining adequate reserves and committed bank facilities and by continuously monitoring forecasted and actual cash flows. Yara aims at an even debt repayment schedule and has secured committed undrawn credit facilities to provide sufficient reserves to meet unforeseen liquidity needs.<span class=\"_ _3e7\"> </span>Undrawn facilities that the Group has at its disposal are presented in <span class=\"fc2\">note 5.3</span> Interest-bearing debt.<span class=\"_ _3e7\"> </span>Contractual maturities of financial liabilities<span class=\"_ _3e7\"> </span>31 December 2023<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _27e\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Carrying amount<span class=\"_ _3e7\"> </span>Contractual cash flows<span class=\"_ _8\"> </span>On demand<span class=\"_ _3e7\"> </span>6 months or less<span class=\"_ _13f\"> </span>6\u201312 months<span class=\"_ _de\"> </span>1\u20132 years<span class=\"_ _de\"> </span>2\u20135 years<span class=\"_ _3e7\"> </span>More than 5 years<span class=\"_ _3e7\"> </span>Non-derivative financial liabilities<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _1b5\"> </span><span class=\"fc8\">(3,801)<span class=\"_ _1c5\"> </span>(4,684)<span class=\"_ _23\"> </span>(74)<span class=\"_ _9d\"> </span>(187)<span class=\"_ _9d\"> </span>(416)<span class=\"_ _75\"> </span>(222)<span class=\"_ _1c5\"> </span>(2,220)<span class=\"_ _1c5\"> </span>(1,564)<span class=\"_ _3e7\"> </span></span>Other non-current liabilities<span class=\"_ _324\"> </span>(24)<span class=\"_ _23\"> </span>(25)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _bc\"> </span>(4)<span class=\"_ _b7\"> </span>(2)<span class=\"_ _23\"> </span>(18)<span class=\"_ _3e7\"> </span>Trade payables<span class=\"_ _3e7\"> </span>5.5<span class=\"_ _1b5\"> </span><span class=\"fc8\">(1,906)<span class=\"_ _1c5\"> </span>(1,906)<span class=\"_ _23\"> </span>(10)<span class=\"_ _1c5\"> </span>(1,877)<span class=\"_ _23\"> </span>(19)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span></span>Other current liabilities<span class=\"_ _d0\"> </span>(230)<span class=\"_ _9d\"> </span>(231)<span class=\"_ _b7\"> </span>(2)<span class=\"_ _9d\"> </span>(194)<span class=\"_ _24f\"> </span>(31)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _bc\"> </span>(4)<span class=\"_ _3e7\"> </span>Derivative financial instruments<span class=\"_ _3e7\"> </span>Freestanding financial derivatives<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _dc\"> </span><span class=\"fc8\">(115)<span class=\"_ _3e7\"> </span></span>Outflow<span class=\"_ _325\"> </span>(934)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _dc\"> </span>(335)<span class=\"_ _9d\"> </span>(182)<span class=\"_ _23\"> </span>(18)<span class=\"_ _9d\"> </span>(396)<span class=\"_ _cb\"> </span>(2)<span class=\"_ _3e7\"> </span>Inflow<span class=\"_ _326\"> </span>783<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _1b\"> </span>327<span class=\"_ _1b\"> </span>114<span class=\"_ _cb\"> </span>14<span class=\"_ _1b\"> </span>327<span class=\"_ _c4\"> </span>1<span class=\"_ _3e7\"> </span>Commodity derivatives<span class=\"_ _3e7\"> </span>6.3<span class=\"_ _ba\"> </span><span class=\"fc8\">\u2013<span class=\"_ _3e7\"> </span></span>Inflow<span class=\"_ _327\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span>Hedge designated derivatives<span class=\"_ _3e7\"> </span>6.2<span class=\"fc8\">, </span>6.3<span class=\"_ _bc\"> </span><span class=\"fc8\">(2)<span class=\"_ _3e7\"> </span></span>Outflow<span class=\"_ _325\"> </span>(257)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _dc\"> </span>(100)<span class=\"_ _204\"> </span>(23)<span class=\"_ _23\"> </span>(27)<span class=\"_ _23\"> </span>(83)<span class=\"_ _23\"> </span>(23)<span class=\"_ _3e7\"> </span>Inflow<span class=\"_ _326\"> </span>246<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>87<span class=\"_ _10b\"> </span>22<span class=\"_ _10b\"> </span>30<span class=\"_ _cb\"> </span>82<span class=\"_ _10b\"> </span>25<span class=\"_ _3e7\"> </span>Total<span class=\"_ _22c\"> </span>(6,079)<span class=\"_ _1c5\"> </span>(7,008)<span class=\"_ _24f\"> </span>(86)<span class=\"_ _1c5\"> </span>(2,280)<span class=\"_ _9d\"> </span>(536)<span class=\"_ _9d\"> </span>(228)<span class=\"_ _1c5\"> </span>(2,293)<span class=\"_ _1c5\"> </span>(1,585)<span class=\"_ _3e7\"> </span>See <span class=\"fc2\">note 4.5</span> Leases for contractual maturities of lease liabilities<span class=\"_ _3e7\"> </span><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsd2d\">31 December 2022<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsd2e\">USD millions<span class=\"_ _27e\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd2f\">Carrying </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd30\">amount<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd31\">Contractual </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd32\">cash flows<span class=\"_ _8\"> </span>On demand<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd33\">6 months </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd34\">or less<span class=\"_ _13f\"> </span>6\u201312 months<span class=\"_ _de\"> </span>1\u20132 years<span class=\"_ _de\"> </span>2\u20135 years<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd35\">More than </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd36\">5 years<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsd37\">Non-derivative financial liabilities<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd38\">Interest-bearing debt<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsd39\">5.3<span class=\"_ _1b5\"> </span><span class=\"fc8\">(3,808)<span class=\"_ _1c5\"> </span>(4,878)<span class=\"_ _9d\"> </span>(154)<span class=\"_ _75\"> </span>(100)<span class=\"_ _9d\"> </span>(120)<span class=\"_ _9d\"> </span>(526)<span class=\"_ _1c5\"> </span>(1,310)<span class=\"_ _1c5\"> </span>(2,668)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd3a\">Other non-current liabilities<span class=\"_ _324\"> </span>(12)<span class=\"_ _23\"> </span>(12)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _bc\"> </span>(8)<span class=\"_ _b7\"> </span>(1)<span class=\"_ _b7\"> </span>(4)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd3b\">Trade payables<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsd3c\">5.5<span class=\"_ _1b5\"> </span><span class=\"fc8\">(2,334)<span class=\"_ _1c5\"> </span>(2,334)<span class=\"_ _23\"> </span>(10)<span class=\"_ _1c5\"> </span>(2,313)<span class=\"_ _23\"> </span>(12)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd3d\">Other current liabilities<span class=\"_ _d0\"> </span>(254)<span class=\"_ _9d\"> </span>(253)<span class=\"_ _b7\"> </span>(1)<span class=\"_ _9d\"> </span>(220)<span class=\"_ _24f\"> </span>(32)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsd3e\">Derivative financial instruments<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd3f\">Freestanding financial derivatives<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsd40\">6.3<span class=\"_ _dc\"> </span><span class=\"fc8\">(113)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd41\">Outflow<span class=\"_ _c9\"> </span>(1,903)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _94\"> </span>(922)<span class=\"_ _204\"> </span>(74)<span class=\"_ _9d\"> </span>(281)<span class=\"_ _75\"> </span>(484)<span class=\"_ _9d\"> </span>(145)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd42\">Inflow<span class=\"_ _ca\"> </span>1,764<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _1b\"> </span>906<span class=\"_ _10b\"> </span>71<span class=\"_ _1b\"> </span>238<span class=\"_ _24f\"> </span>420<span class=\"_ _1b\"> </span>132<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd43\">Commodity derivatives<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsd44\">6.3<span class=\"_ _c4\"> </span><span class=\"fc8\">4<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd45\">Outflow<span class=\"_ _7d\"> </span>(3)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _49\"> </span>(2)<span class=\"_ _cb\"> </span>(1)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd46\">Inflow<span class=\"_ _1fe\"> </span>4<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _c4\"> </span>7<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd47\">Hedge designated derivatives<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsd48\">6.2<span class=\"fc8\">, </span>6.3<span class=\"_ _c6\"> </span><span class=\"fc8\">(22)<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd49\">Outflow<span class=\"_ _325\"> </span>(300)<span class=\"_ _b4\"> </span>\u2013<span class=\"_ _c6\"> </span>(23)<span class=\"_ _23\"> </span>(28)<span class=\"_ _23\"> </span>(43)<span class=\"_ _23\"> </span>(91)<span class=\"_ _9d\"> </span>(116)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd4a\">Inflow<span class=\"_ _326\"> </span>281<span class=\"_ _ba\"> </span>\u2013<span class=\"_ _10b\"> </span>12<span class=\"_ _10b\"> </span>22<span class=\"_ _10b\"> </span>35<span class=\"_ _cb\"> </span>88<span class=\"_ _1b\"> </span>124<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd4b\">Total<span class=\"_ _22c\"> </span>(6,539)<span class=\"_ _1c5\"> </span>(7,632)<span class=\"_ _75\"> </span>(165)<span class=\"_ _1c5\"> </span>(2,662)<span class=\"_ _9d\"> </span>(175)<span class=\"_ _9d\"> </span>(577)<span class=\"_ _1c5\"> </span>(1,377)<span class=\"_ _1c5\"> </span>(2,677)</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "Credit risk<span class=\"_ _3e7\"> </span>Yara has a well-established system for credit management with established limits at both cus-<span class=\"_ _3e7\"> </span>tomer and country level. Yara\u2019s geographically diversified portfolio reduces the overall credit risk of the Group. Credit risk arising from the inability of the counterparty to meet the terms of Yara\u2019s financial instruments is generally limited to amounts, if any, by which the counterparty\u2019s obliga-<span class=\"_ _3e7\"> </span>tions exceed Yara\u2019s obligations.<span class=\"_ _3e7\"> </span>The exposure to credit risk is represented by the carrying amount of each class of financial assets, including derivative financial instruments, recorded in the consolidated statement of financial position and as disclosed in <span class=\"fc2\">note 6.3</span> Financial instruments.<span class=\"_ _3e7\"> </span>Yara\u2019s policy is to enter into financial instruments with various international banks with estab-<span class=\"_ _3e7\"> </span>lished limits for transactions with each institution. Yara also has agreed limits for credit exposure (collateral agreements) with most of its main banks. At the end of the reporting period, Yara had deposited USD 104.5 million (2022: USD 81.3 million) in cash with its counterparties to mitigate exposure from financial liabilities covered by such agreements. These deposits are reported as prepaid expenses and other current assets in the consolidated statement of financial position. Collateral deposits are made at overnight terms and required collateral is reassessed twice every month.<span class=\"_ _3e7\"> </span>Due to Yara\u2019s geographical spread and significant number of customers there are no significant concentrations of credit risk. Therefore, Yara does not expect to incur material credit losses on its customer portfolio.<span class=\"_ _3e7\"> </span>Yara may undertake a number of measures to reduce credit risk of particular receivables. Such measures include letters of credit, bank guarantees and credit insurance agreements. The effect of credit risk reduction from these measures is not considered to be material for the Group<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "Yara\u2019s policy is to enter into financial instruments with various international banks with estab-<span class=\"_ _3e7\"> </span>lished limits for transactions with each institution. Yara also has agreed limits for credit exposure (collateral agreements) with most of its main banks. At the end of the reporting period, Yara had deposited USD 104.5 million (2022: USD 81.3 million) in cash with its counterparties to mitigate exposure from financial liabilities covered by such agreements. These deposits are reported as prepaid expenses and other current assets in the consolidated statement of financial position. Collateral deposits are made at overnight terms and required collateral is reassessed twice every month",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fc\">6.2 <span class=\"_ _21\"> </span>Hedge accounting<span class=\"_ _3e7\"> </span></div>Accounting policies<span class=\"_ _3e7\"> </span>Yara designates certain derivatives as either hedges of the fair value of recognized assets or liabili-<span class=\"_ _3e7\"> </span>ties (fair value hedges), hedges of foreign currency risk of recognized assets or liabilities (cash flow hedges), or hedges of net investments in foreign operations.<span class=\"_ _3e7\"> </span>Changes in fair value of financial instruments designated as fair value hedges are recognized in the consolidated statement of income. The carrying amount of the hedged item is adjusted for changes in the fair value attributable to the hedged risk.<span class=\"_ _3e7\"> </span>Changes in fair value of financial instruments used as hedging instruments in cash flow hedges are recognized in equity until the hedged transactions are recognized. Any ineffective part of a hedge is recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span>Changes in fair value of financial instruments used as hedges of net investment in foreign opera-<span class=\"_ _3e7\"> </span>tions are recognized as other comprehensive income. Any ineffective part of a hedge is recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span>Hedge accounting ceases when the hedging instrument expires, is sold, terminated or exercised. Hedge accounting also ceases if the hedge relationship for some reason no longer fulfills the requirements for hedge accounting<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "6.2 <span class=\"_ _21\"> </span>Hedge accounting<span class=\"_ _3e7\"> </span>A description of the Group\u2019s general risk management policies and principles can be found in note 6.1<span class=\"fc8\"> Financial risk management<span class=\"_ _3e7\"> </span></span>Fair value hedges<span class=\"_ _3e7\"> </span>In December 2014, Yara designated a portfolio of long-term NOK fixed-to-floating interest rate swaps as hedging instruments. The remaining hedged risk is the change in fair value due to changes in risk-free interest rates (NIBOR) of the NOK 600 million fixed rate bond debt from 2014.<span class=\"_ _3e7\"> </span>In December 2017, Yara designated a portfolio of long-term NOK fixed-to-floating interest rate swaps as hedging instruments. The remaining hedged risk is the change in fair value due to changes in risk-free interest rates (NIBOR) of the NOK 1,000 million and NOK 1,000 million fixed rate bond debt from 2017.<span class=\"_ _3e7\"> </span>In November 2021, Yara designated a long-term NOK fixed-to-floating interest rate swap as hedging instrument. The hedged risk is the change in fair value due to changes in risk-free interest rates (NIBOR) of the NOK 1,000 million fixed rate bond debt from 2021.<span class=\"_ _3e7\"> </span>In November 2022, Yara designated a long-term USD fixed-to-floating interest rate swap as hedging instrument. The hedged risk is the change in fair value due to changes in risk-free interest rates (SOFR) of the USD 600 million fixed rate bond debt from 2022.<span class=\"_ _3e7\"> </span>Subsequent to initial recognition, Yara measures interest-bearing borrowings at amortized cost. However, the designation of interest rate swaps as hedging instruments and use of hedge account<span class=\"ws0\">-<span class=\"_ _3e7\"> </span></span>ing enables Yara to include the fair value of changes in interest rates in the carrying value of the bonds. The corresponding adjustment in the consolidated statement of income offsets the effects of the recognized interest rate swaps, leading to less volatility in net income.<span class=\"_ _3e7\"> </span>As the key parameters of the hedging instruments (interest basis, inception dates and maturity dates) are identical to the respective hedged items, no ineffectiveness has been identified.<span class=\"_ _3e7\"> </span>Cash flow hedges<span class=\"_ _3e7\"> </span>Yara had no cash flow hedges in 2023 or 2022. However, Yara has used derivative instruments to hedge cash flows of planned transactions in the past and may do so also in the future.<span class=\"_ _3e7\"> </span>Net investment hedges<span class=\"_ _3e7\"> </span>At 31 December 2023, Yara has designated in total USD 815 million (2022: USD 815 million) of its USD denominated interest-bearing debt as hedges of net investments in foreign (USD based) entities. The hedging instruments comprise USD denominated bonds and the currency component of a portion of the Group\u2019s cross-currency swap portfolio.<span class=\"_ _3e7\"> </span>The designation of interest-bearing debt as hedges of net investments leads to changes of foreign currency translation (gain/loss) being recognized in the consolidated statement of comprehensive income instead of in the consolidated statement of income<span class=\"_ _3e7\"> <span class=\"_ _3e7\"> </span></span><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsd66\">Effect on financial position and performance in 2023<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd67\">Carrying amount of the </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd68\">hedged item </div><div class=\"t m0 h60 ff4 fs30 fc8 sc0 ls1 ws0 gsd69\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd6a\">Accumulated amount </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd6b\">of hedge adjustment on </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd6c\">the hedged item </div><div class=\"t m0 h60 ff4 fs30 fc8 sc0 ls1 ws0 gsd6d\">2)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd6e\">Line item in the consolidated </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd6f\">statement of financial position in </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd70\">which the hedged item is included<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd71\">Line item in the consolidated </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd72\">statement of financial </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd73\">position in which the hedging </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd74\">instrument is included<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd75\">Change in </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd76\">value of the </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd77\">hedged item </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd78\">used for </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd79\">calculating </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsd7a\">hedge </div><div class=\"t m15 h20 ff4 fse fc8 sc0 ls2d ws65 gsd7b\">ineffective ness<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h20 ff4 fse fc8 sc0 ls1 ws0 gsd7c\">This year\u2019s </div><div class=\"t m3 h20 ff4 fse fc8 sc0 ls1 ws0 gsd7d\">change </div><div class=\"t m3 h20 ff4 fse fc8 sc0 ls1 ws0 gsd7e\">in value </div><div class=\"t m3 h20 ff4 fse fc8 sc0 ls1 ws0 gsd7f\">of the </div><div class=\"t m3 h20 ff4 fse fc8 sc0 ls1 ws0 gsd80\">hedging </div><div class=\"t m3 h20 ff4 fse fc8 sc0 ls1 ws0 gsd81\">instrument<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsd82\">USD millions<span class=\"_ _134\"> </span><span class=\"ff4 fse\">Currency<span class=\"_ _1b7\"> </span>Hedge rates<span class=\"_ _3e7\"> </span></span></div><div class=\"t m3 h20 ff4 fse fc8 sc0 ls1 ws0 gsd83\">Denomi-<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h20 ff4 fse fc8 sc0 ls1 ws0 gsd84\">nated </div><div class=\"t m3 h20 ff4 fse fc8 sc0 ls1 ws0 gsd85\">amount<span class=\"_ _2b\"> </span>Assets<span class=\"_ _dd\"> </span>Liabilities<span class=\"_ _2b\"> </span>Assets<span class=\"_ _dd\"> </span>Liabilities<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsd86\">Fair value hedges<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd87\">Interest rate risk<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd88\">- Fixed interest, NOK bonds (2014)<span class=\"_ _1e7\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _18\"> </span>59<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _8e\"> </span>57<span class=\"_ _91\"> </span>2<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _4e\"> </span>\u2013<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd89\">- Fixed interest, NOK bonds (2017)<span class=\"_ _33\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _13\"> </span>196<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _179\"> </span>186<span class=\"_ _8e\"> </span>10<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _b4\"> </span>(2)<span class=\"_ _95\"> </span>2<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd8a\">- Fixed interest, NOK bonds (2021)<span class=\"_ _146\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _196\"> </span>98<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _8e\"> </span>92<span class=\"_ _91\"> </span>6<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _106\"> </span>\u2013<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd8b\">- Fixed interest, USD bonds (2022)<span class=\"_ _14\"> </span>USD<span class=\"_ _10d\"> </span>SOFR<span class=\"_ _54\"> </span>600<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _179\"> </span>612<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _8e\"> </span>15<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _1ce\"> </span>(17)<span class=\"_ _18\"> </span>17<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsd8c\">Net investment hedges<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd8d\">Foreign exchange risk<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd8e\">- Net equity in subsidiaries </div><div class=\"t m3 h23 ff3 fs13 fc8 sc0 ls1 ws0 gsd8f\">3)<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd90\">USD<span class=\"_ _26c\"> </span>Spot </div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd91\">USDNOK<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd92\">\u2013<span class=\"_ _179\"> </span>815<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _179\"> </span>300<span class=\"_ _1b7\"> </span>Retained earnings<span class=\"_ _29f\"> </span>Non-current </div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd93\">interest-bearing debt </div><div class=\"t m3 h23 ff3 fs13 fc8 sc0 ls1 ws0 gsd94\">4)<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsd95\">(22)<span class=\"_ _196\"> </span>22<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h19 ff3 fsf fc8 sc0 ls1 ws0 gsd96\">1)</div><div class=\"t m3 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsd97\"> <span class=\"_ _0\"></span>The designated nominal amounts of the hedging instruments equal the nominal amounts of the hedged items.<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h19 ff3 fsf fc8 sc0 ls1 ws0 gsd98\">2)</div><div class=\"t m3 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsd99\"> <span class=\"_ _0\"></span>Included in the carrying amount of the hedged item on fair value hedges.<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h19 ff3 fsf fc8 sc0 ls1 ws0 gsd9a\">3)</div><div class=\"t m3 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsd9b\"> <span class=\"_ _0\"></span>Amounts are after tax. See <span class=\"fc2\">note 2.8</span> Income taxes for the tax effect.<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h19 ff3 fsf fc8 sc0 ls1 ws0 gsd9c\">4)</div><div class=\"t m3 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsd9d\"> <span class=\"_ _0\"></span>Includes USD (1) million related to the part of the hedging instrument (cross-currency swap) which refers to the line item Other non-current liabilities<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span></div>Effect on financial position and performance in 2022<span class=\"_ _3e7\"> </span>Carrying amount of the hedged item 1)<span class=\"_ _3e7\"> </span>Accumulated amount of hedge adjustment on the hedged item 2)<span class=\"_ _3e7\"> </span>Line item in the consolidated statement of financial position in which the hedged item is included<span class=\"_ _3e7\"> </span>Line item in the consolidated statement of financial position in which the hedging instrument is included<span class=\"_ _3e7\"> </span>Change in value of the hedged item used for calculating hedge ineffective ness<span class=\"_ _3e7\"> </span>This year\u2019s change in value of the hedging instrument<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _134\"> </span><span class=\"ff4 fse\">Currency<span class=\"_ _1b7\"> </span>Hedge rates<span class=\"_ _3e7\"> </span></span>Denomi-<span class=\"_ _3e7\"> </span>nated amount<span class=\"_ _2b\"> </span>Assets<span class=\"_ _dd\"> </span>Liabilities<span class=\"_ _2b\"> </span>Assets<span class=\"_ _dd\"> </span>Liabilities<span class=\"_ _3e7\"> </span>Fair value hedges<span class=\"_ _3e7\"> </span>Interest rate risk<span class=\"_ _3e7\"> </span>- Fixed interest, NOK bonds (2014)<span class=\"_ _1e7\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _18\"> </span>61<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _8e\"> </span>59<span class=\"_ _91\"> </span>2<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _ba\"> </span>2<span class=\"_ _95\"> </span>(2)<span class=\"_ _3e7\"> </span>- Fixed interest, NOK bonds (2017)<span class=\"_ _33\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _13\"> </span>204<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _179\"> </span>192<span class=\"_ _8e\"> </span>12<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _b7\"> </span>10<span class=\"_ _18\"> </span>(10)<span class=\"_ _3e7\"> </span>- Fixed interest, NOK bonds (2021)<span class=\"_ _146\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _88\"> </span>102<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _8e\"> </span>96<span class=\"_ _91\"> </span>6<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _ba\"> </span>6<span class=\"_ _95\"> </span>(6)<span class=\"_ _3e7\"> </span>- Fixed interest, USD bonds (2022)<span class=\"_ _14\"> </span>USD<span class=\"_ _10d\"> </span>SOFR<span class=\"_ _54\"> </span>600<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _179\"> </span>594<span class=\"_ _91\"> </span>2<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _ba\"> </span>2<span class=\"_ _95\"> </span>(2)<span class=\"_ _3e7\"> </span>Net investment hedges<span class=\"_ _3e7\"> </span>Foreign exchange risk<span class=\"_ _3e7\"> </span>- Net equity in subsidiaries 3)<span class=\"_ _3e7\"> </span>USD<span class=\"_ _26c\"> </span>Spot USDNOK<span class=\"_ _3e7\"> </span>\u2013<span class=\"_ _179\"> </span>815<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _179\"> </span>279<span class=\"_ _1b7\"> </span>Retained earnings<span class=\"_ _29f\"> </span>Non-current interest-bearing debt 4)<span class=\"_ _3e7\"> </span>(70)<span class=\"_ _196\"> </span>70<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>The designated nominal amounts of the hedging instruments equal the nominal amounts of the hedged items.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Included in the carrying amount of the hedged item on fair value hedges.<span class=\"_ _3e7\"> </span>3) <span class=\"_ _0\"></span>Amounts are after tax. See <span class=\"fc2\">note 2.8</span> Income taxes for the tax effect.<span class=\"_ _3e7\"> </span>4) <span class=\"_ _0\"></span>Includes USD (8) million related to the part of the hedging instrument (cross-currency swap) which refers to the line item Other non-current liabilities.<span class=\"_ _3e7\"> </span>For either hedging category, there are no balances remaining from a hedging relationship for which hedge accounting is no longer applied",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDetailedInformationAboutHedgedItemsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "6.2 <span class=\"_ _21\"> </span>Hedge accounting<span class=\"_ _3e7\"> </span>A description of the Group\u2019s general risk management policies and principles can be found in note 6.1<span class=\"fc8\"> Financial risk management<span class=\"_ _3e7\"> </span></span><span class=\"fc8\">.<span class=\"_ _3e7\"> </span></span>Accounting policies<span class=\"_ _3e7\"> </span>Yara designates certain derivatives as either hedges of the fair value of recognized assets or liabili-<span class=\"_ _3e7\"> </span>ties (fair value hedges), hedges of foreign currency risk of recognized assets or liabilities (cash flow hedges), or hedges of net investments in foreign operations.<span class=\"_ _3e7\"> </span>Changes in fair value of financial instruments designated as fair value hedges are recognized in the consolidated statement of income. The carrying amount of the hedged item is adjusted for changes in the fair value attributable to the hedged risk.<span class=\"_ _3e7\"> </span>Changes in fair value of financial instruments used as hedging instruments in cash flow hedges are recognized in equity until the hedged transactions are recognized. Any ineffective part of a hedge is recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span>Changes in fair value of financial instruments used as hedges of net investment in foreign opera-<span class=\"_ _3e7\"> </span>tions are recognized as other comprehensive income. Any ineffective part of a hedge is recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span>Hedge accounting ceases when the hedging instrument expires, is sold, terminated or exercised. Hedge accounting also ceases if the hedge relationship for some reason no longer fulfills the requirements for hedge accounting<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Fair value hedges<span class=\"_ _3e7\"> </span>In December 2014, Yara designated a portfolio of long-term NOK fixed-to-floating interest rate swaps as hedging instruments. The remaining hedged risk is the change in fair value due to changes in risk-free interest rates (NIBOR) of the NOK 600 million fixed rate bond debt from 2014.<span class=\"_ _3e7\"> </span>In December 2017, Yara designated a portfolio of long-term NOK fixed-to-floating interest rate swaps as hedging instruments. The remaining hedged risk is the change in fair value due to changes in risk-free interest rates (NIBOR) of the NOK 1,000 million and NOK 1,000 million fixed rate bond debt from 2017.<span class=\"_ _3e7\"> </span>In November 2021, Yara designated a long-term NOK fixed-to-floating interest rate swap as hedging instrument. The hedged risk is the change in fair value due to changes in risk-free interest rates (NIBOR) of the NOK 1,000 million fixed rate bond debt from 2021.<span class=\"_ _3e7\"> </span>In November 2022, Yara designated a long-term USD fixed-to-floating interest rate swap as hedging instrument. The hedged risk is the change in fair value due to changes in risk-free interest rates (SOFR) of the USD 600 million fixed rate bond debt from 2022.<span class=\"_ _3e7\"> </span>Subsequent to initial recognition, Yara measures interest-bearing borrowings at amortized cost. However, the designation of interest rate swaps as hedging instruments and use of hedge account<span class=\"ws0\">-<span class=\"_ _3e7\"> </span></span>ing enables Yara to include the fair value of changes in interest rates in the carrying value of the bonds. The corresponding adjustment in the consolidated statement of income offsets the effects of the recognized interest rate swaps, leading to less volatility in net income.<span class=\"_ _3e7\"> </span>As the key parameters of the hedging instruments (interest basis, inception dates and maturity dates) are identical to the respective hedged items, no ineffectiveness has been identified.<span class=\"_ _3e7\"> </span>Cash flow hedges<span class=\"_ _3e7\"> </span>Yara had no cash flow hedges in 2023 or 2022. However, Yara has used derivative instruments to hedge cash flows of planned transactions in the past and may do so also in the future.<span class=\"_ _3e7\"> </span>Net investment hedges<span class=\"_ _3e7\"> </span>At 31 December 2023, Yara has designated in total USD 815 million (2022: USD 815 million) of its USD denominated interest-bearing debt as hedges of net investments in foreign (USD based) entities. The hedging instruments comprise USD denominated bonds and the currency component of a portion of the Group\u2019s cross-currency swap portfolio.<span class=\"_ _3e7\"> </span>The designation of interest-bearing debt as hedges of net investments leads to changes of foreign currency translation (gain/loss) being recognized in the consolidated statement of comprehensive income instead of in the consolidated statement of income<span class=\"_ _3e7\"> <span class=\"_ _3e7\"> </span></span>Effect on financial position and performance in 2023<span class=\"_ _3e7\"> </span>Carrying amount of the hedged item 1)<span class=\"_ _3e7\"> </span>Accumulated amount of hedge adjustment on the hedged item 2)<span class=\"_ _3e7\"> </span>Line item in the consolidated statement of financial position in which the hedged item is included<span class=\"_ _3e7\"> </span>Line item in the consolidated statement of financial position in which the hedging instrument is included<span class=\"_ _3e7\"> </span>Change in value of the hedged item used for calculating hedge ineffective ness<span class=\"_ _3e7\"> </span>This year\u2019s change in value of the hedging instrument<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _134\"> </span><span class=\"ff4 fse\">Currency<span class=\"_ _1b7\"> </span>Hedge rates<span class=\"_ _3e7\"> </span></span>Denomi-<span class=\"_ _3e7\"> </span>nated amount<span class=\"_ _2b\"> </span>Assets<span class=\"_ _dd\"> </span>Liabilities<span class=\"_ _2b\"> </span>Assets<span class=\"_ _dd\"> </span>Liabilities<span class=\"_ _3e7\"> </span>Fair value hedges<span class=\"_ _3e7\"> </span>Interest rate risk<span class=\"_ _3e7\"> </span>- Fixed interest, NOK bonds (2014)<span class=\"_ _1e7\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _18\"> </span>59<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _8e\"> </span>57<span class=\"_ _91\"> </span>2<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _4e\"> </span>\u2013<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _3e7\"> </span>- Fixed interest, NOK bonds (2017)<span class=\"_ _33\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _13\"> </span>196<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _179\"> </span>186<span class=\"_ _8e\"> </span>10<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _b4\"> </span>(2)<span class=\"_ _95\"> </span>2<span class=\"_ _3e7\"> </span>- Fixed interest, NOK bonds (2021)<span class=\"_ _146\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _196\"> </span>98<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _8e\"> </span>92<span class=\"_ _91\"> </span>6<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _106\"> </span>\u2013<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _3e7\"> </span>- Fixed interest, USD bonds (2022)<span class=\"_ _14\"> </span>USD<span class=\"_ _10d\"> </span>SOFR<span class=\"_ _54\"> </span>600<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _179\"> </span>612<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _8e\"> </span>15<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _1ce\"> </span>(17)<span class=\"_ _18\"> </span>17<span class=\"_ _3e7\"> </span>Net investment hedges<span class=\"_ _3e7\"> </span>Foreign exchange risk<span class=\"_ _3e7\"> </span>- Net equity in subsidiaries 3)<span class=\"_ _3e7\"> </span>USD<span class=\"_ _26c\"> </span>Spot USDNOK<span class=\"_ _3e7\"> </span>\u2013<span class=\"_ _179\"> </span>815<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _179\"> </span>300<span class=\"_ _1b7\"> </span>Retained earnings<span class=\"_ _29f\"> </span>Non-current interest-bearing debt 4)<span class=\"_ _3e7\"> </span>(22)<span class=\"_ _196\"> </span>22<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>The designated nominal amounts of the hedging instruments equal the nominal amounts of the hedged items.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Included in the carrying amount of the hedged item on fair value hedges.<span class=\"_ _3e7\"> </span>3) <span class=\"_ _0\"></span>Amounts are after tax. See <span class=\"fc2\">note 2.8</span> Income taxes for the tax effect.<span class=\"_ _3e7\"> </span>4) <span class=\"_ _0\"></span>Includes USD (1) million related to the part of the hedging instrument (cross-currency swap) which refers to the line item Other non-current liabilities<span class=\"_ _3e7\"> </span>Effect on financial position and performance in 2022<span class=\"_ _3e7\"> </span>Carrying amount of the hedged item 1)<span class=\"_ _3e7\"> </span>Accumulated amount of hedge adjustment on the hedged item 2)<span class=\"_ _3e7\"> </span>Line item in the consolidated statement of financial position in which the hedged item is included<span class=\"_ _3e7\"> </span>Line item in the consolidated statement of financial position in which the hedging instrument is included<span class=\"_ _3e7\"> </span>Change in value of the hedged item used for calculating hedge ineffective ness<span class=\"_ _3e7\"> </span>This year\u2019s change in value of the hedging instrument<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _134\"> </span><span class=\"ff4 fse\">Currency<span class=\"_ _1b7\"> </span>Hedge rates<span class=\"_ _3e7\"> </span></span>Denomi-<span class=\"_ _3e7\"> </span>nated amount<span class=\"_ _2b\"> </span>Assets<span class=\"_ _dd\"> </span>Liabilities<span class=\"_ _2b\"> </span>Assets<span class=\"_ _dd\"> </span>Liabilities<span class=\"_ _3e7\"> </span>Fair value hedges<span class=\"_ _3e7\"> </span>Interest rate risk<span class=\"_ _3e7\"> </span>- Fixed interest, NOK bonds (2014)<span class=\"_ _1e7\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _18\"> </span>61<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _8e\"> </span>59<span class=\"_ _91\"> </span>2<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _ba\"> </span>2<span class=\"_ _95\"> </span>(2)<span class=\"_ _3e7\"> </span>- Fixed interest, NOK bonds (2017)<span class=\"_ _33\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _13\"> </span>204<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _179\"> </span>192<span class=\"_ _8e\"> </span>12<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _b7\"> </span>10<span class=\"_ _18\"> </span>(10)<span class=\"_ _3e7\"> </span>- Fixed interest, NOK bonds (2021)<span class=\"_ _146\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _88\"> </span>102<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _8e\"> </span>96<span class=\"_ _91\"> </span>6<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _ba\"> </span>6<span class=\"_ _95\"> </span>(6)<span class=\"_ _3e7\"> </span>- Fixed interest, USD bonds (2022)<span class=\"_ _14\"> </span>USD<span class=\"_ _10d\"> </span>SOFR<span class=\"_ _54\"> </span>600<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _179\"> </span>594<span class=\"_ _91\"> </span>2<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _ba\"> </span>2<span class=\"_ _95\"> </span>(2)<span class=\"_ _3e7\"> </span>Net investment hedges<span class=\"_ _3e7\"> </span>Foreign exchange risk<span class=\"_ _3e7\"> </span>- Net equity in subsidiaries 3)<span class=\"_ _3e7\"> </span>USD<span class=\"_ _26c\"> </span>Spot USDNOK<span class=\"_ _3e7\"> </span>\u2013<span class=\"_ _179\"> </span>815<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _179\"> </span>279<span class=\"_ _1b7\"> </span>Retained earnings<span class=\"_ _29f\"> </span>Non-current interest-bearing debt 4)<span class=\"_ _3e7\"> </span>(70)<span class=\"_ _196\"> </span>70<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>The designated nominal amounts of the hedging instruments equal the nominal amounts of the hedged items.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Included in the carrying amount of the hedged item on fair value hedges.<span class=\"_ _3e7\"> </span>3) <span class=\"_ _0\"></span>Amounts are after tax. See <span class=\"fc2\">note 2.8</span> Income taxes for the tax effect.<span class=\"_ _3e7\"> </span>4) <span class=\"_ _0\"></span>Includes USD (8) million related to the part of the hedging instrument (cross-currency swap) which refers to the line item Other non-current liabilities.<span class=\"_ _3e7\"> </span>For either hedging category, there are no balances remaining from a hedging relationship for which hedge accounting is no longer applied",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralHedgeAccountingExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "6.2 <span class=\"_ _21\"> </span>Hedge accounting<span class=\"_ _3e7\"> </span>A description of the Group\u2019s general risk management policies and principles can be found in note 6.1<span class=\"fc8\"> Financial risk management<span class=\"_ _3e7\"> </span></span>Fair value hedges<span class=\"_ _3e7\"> </span>In December 2014, Yara designated a portfolio of long-term NOK fixed-to-floating interest rate swaps as hedging instruments. The remaining hedged risk is the change in fair value due to changes in risk-free interest rates (NIBOR) of the NOK 600 million fixed rate bond debt from 2014.<span class=\"_ _3e7\"> </span>In December 2017, Yara designated a portfolio of long-term NOK fixed-to-floating interest rate swaps as hedging instruments. The remaining hedged risk is the change in fair value due to changes in risk-free interest rates (NIBOR) of the NOK 1,000 million and NOK 1,000 million fixed rate bond debt from 2017.<span class=\"_ _3e7\"> </span>In November 2021, Yara designated a long-term NOK fixed-to-floating interest rate swap as hedging instrument. The hedged risk is the change in fair value due to changes in risk-free interest rates (NIBOR) of the NOK 1,000 million fixed rate bond debt from 2021.<span class=\"_ _3e7\"> </span>In November 2022, Yara designated a long-term USD fixed-to-floating interest rate swap as hedging instrument. The hedged risk is the change in fair value due to changes in risk-free interest rates (SOFR) of the USD 600 million fixed rate bond debt from 2022.<span class=\"_ _3e7\"> </span>Subsequent to initial recognition, Yara measures interest-bearing borrowings at amortized cost. However, the designation of interest rate swaps as hedging instruments and use of hedge account<span class=\"ws0\">-<span class=\"_ _3e7\"> </span></span>ing enables Yara to include the fair value of changes in interest rates in the carrying value of the bonds. The corresponding adjustment in the consolidated statement of income offsets the effects of the recognized interest rate swaps, leading to less volatility in net income.<span class=\"_ _3e7\"> </span>As the key parameters of the hedging instruments (interest basis, inception dates and maturity dates) are identical to the respective hedged items, no ineffectiveness has been identified.<span class=\"_ _3e7\"> </span>Cash flow hedges<span class=\"_ _3e7\"> </span>Yara had no cash flow hedges in 2023 or 2022. However, Yara has used derivative instruments to hedge cash flows of planned transactions in the past and may do so also in the future.<span class=\"_ _3e7\"> </span>Net investment hedges<span class=\"_ _3e7\"> </span>At 31 December 2023, Yara has designated in total USD 815 million (2022: USD 815 million) of its USD denominated interest-bearing debt as hedges of net investments in foreign (USD based) entities. The hedging instruments comprise USD denominated bonds and the currency component of a portion of the Group\u2019s cross-currency swap portfolio.<span class=\"_ _3e7\"> </span>The designation of interest-bearing debt as hedges of net investments leads to changes of foreign currency translation (gain/loss) being recognized in the consolidated statement of comprehensive income instead of in the consolidated statement of income<span class=\"_ _3e7\"> <span class=\"_ _3e7\"> </span></span>Effect on financial position and performance in 2023<span class=\"_ _3e7\"> </span>Carrying amount of the hedged item 1)<span class=\"_ _3e7\"> </span>Accumulated amount of hedge adjustment on the hedged item 2)<span class=\"_ _3e7\"> </span>Line item in the consolidated statement of financial position in which the hedged item is included<span class=\"_ _3e7\"> </span>Line item in the consolidated statement of financial position in which the hedging instrument is included<span class=\"_ _3e7\"> </span>Change in value of the hedged item used for calculating hedge ineffective ness<span class=\"_ _3e7\"> </span>This year\u2019s change in value of the hedging instrument<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _134\"> </span><span class=\"ff4 fse\">Currency<span class=\"_ _1b7\"> </span>Hedge rates<span class=\"_ _3e7\"> </span></span>Denomi-<span class=\"_ _3e7\"> </span>nated amount<span class=\"_ _2b\"> </span>Assets<span class=\"_ _dd\"> </span>Liabilities<span class=\"_ _2b\"> </span>Assets<span class=\"_ _dd\"> </span>Liabilities<span class=\"_ _3e7\"> </span>Fair value hedges<span class=\"_ _3e7\"> </span>Interest rate risk<span class=\"_ _3e7\"> </span>- Fixed interest, NOK bonds (2014)<span class=\"_ _1e7\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _18\"> </span>59<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _8e\"> </span>57<span class=\"_ _91\"> </span>2<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _4e\"> </span>\u2013<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _3e7\"> </span>- Fixed interest, NOK bonds (2017)<span class=\"_ _33\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _13\"> </span>196<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _179\"> </span>186<span class=\"_ _8e\"> </span>10<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _b4\"> </span>(2)<span class=\"_ _95\"> </span>2<span class=\"_ _3e7\"> </span>- Fixed interest, NOK bonds (2021)<span class=\"_ _146\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _196\"> </span>98<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _8e\"> </span>92<span class=\"_ _91\"> </span>6<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _106\"> </span>\u2013<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _3e7\"> </span>- Fixed interest, USD bonds (2022)<span class=\"_ _14\"> </span>USD<span class=\"_ _10d\"> </span>SOFR<span class=\"_ _54\"> </span>600<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _179\"> </span>612<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _8e\"> </span>15<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _1ce\"> </span>(17)<span class=\"_ _18\"> </span>17<span class=\"_ _3e7\"> </span>Net investment hedges<span class=\"_ _3e7\"> </span>Foreign exchange risk<span class=\"_ _3e7\"> </span>- Net equity in subsidiaries 3)<span class=\"_ _3e7\"> </span>USD<span class=\"_ _26c\"> </span>Spot USDNOK<span class=\"_ _3e7\"> </span>\u2013<span class=\"_ _179\"> </span>815<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _179\"> </span>300<span class=\"_ _1b7\"> </span>Retained earnings<span class=\"_ _29f\"> </span>Non-current interest-bearing debt 4)<span class=\"_ _3e7\"> </span>(22)<span class=\"_ _196\"> </span>22<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>The designated nominal amounts of the hedging instruments equal the nominal amounts of the hedged items.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Included in the carrying amount of the hedged item on fair value hedges.<span class=\"_ _3e7\"> </span>3) <span class=\"_ _0\"></span>Amounts are after tax. See <span class=\"fc2\">note 2.8</span> Income taxes for the tax effect.<span class=\"_ _3e7\"> </span>4) <span class=\"_ _0\"></span>Includes USD (1) million related to the part of the hedging instrument (cross-currency swap) which refers to the line item Other non-current liabilities<span class=\"_ _3e7\"> </span>Effect on financial position and performance in 2022<span class=\"_ _3e7\"> </span>Carrying amount of the hedged item 1)<span class=\"_ _3e7\"> </span>Accumulated amount of hedge adjustment on the hedged item 2)<span class=\"_ _3e7\"> </span>Line item in the consolidated statement of financial position in which the hedged item is included<span class=\"_ _3e7\"> </span>Line item in the consolidated statement of financial position in which the hedging instrument is included<span class=\"_ _3e7\"> </span>Change in value of the hedged item used for calculating hedge ineffective ness<span class=\"_ _3e7\"> </span>This year\u2019s change in value of the hedging instrument<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _134\"> </span><span class=\"ff4 fse\">Currency<span class=\"_ _1b7\"> </span>Hedge rates<span class=\"_ _3e7\"> </span></span>Denomi-<span class=\"_ _3e7\"> </span>nated amount<span class=\"_ _2b\"> </span>Assets<span class=\"_ _dd\"> </span>Liabilities<span class=\"_ _2b\"> </span>Assets<span class=\"_ _dd\"> </span>Liabilities<span class=\"_ _3e7\"> </span>Fair value hedges<span class=\"_ _3e7\"> </span>Interest rate risk<span class=\"_ _3e7\"> </span>- Fixed interest, NOK bonds (2014)<span class=\"_ _1e7\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _18\"> </span>61<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _8e\"> </span>59<span class=\"_ _91\"> </span>2<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _ba\"> </span>2<span class=\"_ _95\"> </span>(2)<span class=\"_ _3e7\"> </span>- Fixed interest, NOK bonds (2017)<span class=\"_ _33\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _13\"> </span>204<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _179\"> </span>192<span class=\"_ _8e\"> </span>12<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _b7\"> </span>10<span class=\"_ _18\"> </span>(10)<span class=\"_ _3e7\"> </span>- Fixed interest, NOK bonds (2021)<span class=\"_ _146\"> </span>NOK<span class=\"_ _8\"> </span>3M NIBOR<span class=\"_ _88\"> </span>102<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _8e\"> </span>96<span class=\"_ _91\"> </span>6<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _ba\"> </span>6<span class=\"_ _95\"> </span>(6)<span class=\"_ _3e7\"> </span>- Fixed interest, USD bonds (2022)<span class=\"_ _14\"> </span>USD<span class=\"_ _10d\"> </span>SOFR<span class=\"_ _54\"> </span>600<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _179\"> </span>594<span class=\"_ _91\"> </span>2<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _1b7\"> </span>Non-current interest-bearing debt<span class=\"_ _13d\"> </span>Other non-current liabilities<span class=\"_ _ba\"> </span>2<span class=\"_ _95\"> </span>(2)<span class=\"_ _3e7\"> </span>Net investment hedges<span class=\"_ _3e7\"> </span>Foreign exchange risk<span class=\"_ _3e7\"> </span>- Net equity in subsidiaries 3)<span class=\"_ _3e7\"> </span>USD<span class=\"_ _26c\"> </span>Spot USDNOK<span class=\"_ _3e7\"> </span>\u2013<span class=\"_ _179\"> </span>815<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _179\"> </span>279<span class=\"_ _1b7\"> </span>Retained earnings<span class=\"_ _29f\"> </span>Non-current interest-bearing debt 4)<span class=\"_ _3e7\"> </span>(70)<span class=\"_ _196\"> </span>70<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>The designated nominal amounts of the hedging instruments equal the nominal amounts of the hedged items.<span class=\"_ _3e7\"> </span>2) <span class=\"_ _0\"></span>Included in the carrying amount of the hedged item on fair value hedges.<span class=\"_ _3e7\"> </span>3) <span class=\"_ _0\"></span>Amounts are after tax. See <span class=\"fc2\">note 2.8</span> Income taxes for the tax effect.<span class=\"_ _3e7\"> </span>4) <span class=\"_ _0\"></span>Includes USD (8) million related to the part of the hedging instrument (cross-currency swap) which refers to the line item Other non-current liabilities.<span class=\"_ _3e7\"> </span>For either hedging category, there are no balances remaining from a hedging relationship for which hedge accounting is no longer applied",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "6.2 <span class=\"_ _21\"> </span>Hedge accounting<span class=\"_ _3e7\"> </span>A description of the Group\u2019s general risk management policies and principles can be found in note 6.1<span class=\"fc8\"> Financial risk management<span class=\"_ _3e7\"> </span></span><span class=\"fc8\">.<span class=\"_ _3e7\"> </span></span>Accounting policies<span class=\"_ _3e7\"> </span>Yara designates certain derivatives as either hedges of the fair value of recognized assets or liabili-<span class=\"_ _3e7\"> </span>ties (fair value hedges), hedges of foreign currency risk of recognized assets or liabilities (cash flow hedges), or hedges of net investments in foreign operations.<span class=\"_ _3e7\"> </span>Changes in fair value of financial instruments designated as fair value hedges are recognized in the consolidated statement of income. The carrying amount of the hedged item is adjusted for changes in the fair value attributable to the hedged risk.<span class=\"_ _3e7\"> </span>Changes in fair value of financial instruments used as hedging instruments in cash flow hedges are recognized in equity until the hedged transactions are recognized. Any ineffective part of a hedge is recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span>Changes in fair value of financial instruments used as hedges of net investment in foreign opera-<span class=\"_ _3e7\"> </span>tions are recognized as other comprehensive income. Any ineffective part of a hedge is recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span>Hedge accounting ceases when the hedging instrument expires, is sold, terminated or exercised. Hedge accounting also ceases if the hedge relationship for some reason no longer fulfills the requirements for hedge accounting<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Fair value hedges<span class=\"_ _3e7\"> </span>In December 2014, Yara designated a portfolio of long-term NOK fixed-to-floating interest rate swaps as hedging instruments. The remaining hedged risk is the change in fair value due to changes in risk-free interest rates (NIBOR) of the NOK 600 million fixed rate bond debt from 2014.<span class=\"_ _3e7\"> </span>In December 2017, Yara designated a portfolio of long-term NOK fixed-to-floating interest rate swaps as hedging instruments. The remaining hedged risk is the change in fair value due to changes in risk-free interest rates (NIBOR) of the NOK 1,000 million and NOK 1,000 million fixed rate bond debt from 2017.<span class=\"_ _3e7\"> </span>In November 2021, Yara designated a long-term NOK fixed-to-floating interest rate swap as hedging instrument. The hedged risk is the change in fair value due to changes in risk-free interest rates (NIBOR) of the NOK 1,000 million fixed rate bond debt from 2021.<span class=\"_ _3e7\"> </span>In November 2022, Yara designated a long-term USD fixed-to-floating interest rate swap as hedging instrument. The hedged risk is the change in fair value due to changes in risk-free interest rates (SOFR) of the USD 600 million fixed rate bond debt from 2022.<span class=\"_ _3e7\"> </span>Subsequent to initial recognition, Yara measures interest-bearing borrowings at amortized cost. However, the designation of interest rate swaps as hedging instruments and use of hedge account<span class=\"ws0\">-<span class=\"_ _3e7\"> </span></span>ing enables Yara to include the fair value of changes in interest rates in the carrying value of the bonds. The corresponding adjustment in the consolidated statement of income offsets the effects of the recognized interest rate swaps, leading to less volatility in net income.<span class=\"_ _3e7\"> </span>As the key parameters of the hedging instruments (interest basis, inception dates and maturity dates) are identical to the respective hedged items, no ineffectiveness has been identified.<span class=\"_ _3e7\"> </span>Cash flow hedges<span class=\"_ _3e7\"> </span>Yara had no cash flow hedges in 2023 or 2022. However, Yara has used derivative instruments to hedge cash flows of planned transactions in the past and may do so also in the future.<span class=\"_ _3e7\"> </span>Net investment hedges<span class=\"_ _3e7\"> </span>At 31 December 2023, Yara has designated in total USD 815 million (2022: USD 815 million) of its USD denominated interest-bearing debt as hedges of net investments in foreign (USD based) entities. The hedging instruments comprise USD denominated bonds and the currency component of a portion of the Group\u2019s cross-currency swap portfolio.<span class=\"_ _3e7\"> </span>The designation of interest-bearing debt as hedges of net investments leads to changes of foreign currency translation (gain/loss) being recognized in the consolidated statement of comprehensive income instead of in the consolidated statement of income<span class=\"_ _3e7\"> <span class=\"_ _3e7\"> </span></span>Derivatives<span class=\"_ _3e7\"> </span>The Group uses derivative financial instruments to hedge exposure against currency risk, interest rate risk and commodity price risk arising in operating, financing and investment activities. These derivatives are initially recognized at fair value and subsequently measured at FVTPL at each balance sheet date. Embedded derivatives are separated and treated as derivatives when the risks and characteristics of the derivative are not closely related to the host contract, and the host contract is not measured at fair value with changes in fair value recognized in the consolidated statement of income. Embedded derivatives may refer to financial transactions and sale and purchase transactions for gas, ammonia and other commodities.<span class=\"_ _3e7\"> </span>Fair value of derivatives is measured based on quoted market prices when these are available. When quoted prices from active markets are not available, the Group estimates fair value by using valuation models that make maximum use of observable market data. The resulting change in fair value is recognized immediately in the consolidated statement of income. Gain or loss on deriva-<span class=\"_ _3e7\"> </span>tives that are designated and effective as hedging instruments are recognized in the consolidated statement of income together with the hedging gain or loss on the hedged item. A derivative is classified as non-current if the remaining maturity of the derivative is more than 12 months, and as current if the remaining maturity of the derivative is less than 12 months.<span class=\"_ _3e7\"> </span>All commodity contracts are bilateral contracts, or embedded derivatives in bilateral contracts, for which there are no active markets. Fair value of all items in this category, is therefore calculated using valuation techniques with maximum use of market inputs and assumptions that reasonably reflect factors that market participants would consider in setting a price, relying as little as possible on entity-specific inputs. Fair values of commodity contracts are especially sensitive to changes in forward commodity prices. None of the derivatives in this category are designated in hedge relationships",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "6.2 <span class=\"_ _21\"> </span>Hedge accounting<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>Yara designates certain derivatives as either hedges of the fair value of recognized assets or liabili-<span class=\"_ _3e7\"> </span>ties (fair value hedges), hedges of foreign currency risk of recognized assets or liabilities (cash flow hedges), or hedges of net investments in foreign operations.<span class=\"_ _3e7\"> </span>Changes in fair value of financial instruments designated as fair value hedges are recognized in the consolidated statement of income. The carrying amount of the hedged item is adjusted for changes in the fair value attributable to the hedged risk.<span class=\"_ _3e7\"> </span>Changes in fair value of financial instruments used as hedging instruments in cash flow hedges are recognized in equity until the hedged transactions are recognized. Any ineffective part of a hedge is recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span>Changes in fair value of financial instruments used as hedges of net investment in foreign opera-<span class=\"_ _3e7\"> </span>tions are recognized as other comprehensive income. Any ineffective part of a hedge is recognized in the consolidated statement of income.<span class=\"_ _3e7\"> </span>Hedge accounting ceases when the hedging instrument expires, is sold, terminated or exercised. Hedge accounting also ceases if the hedge relationship for some reason no longer fulfills the requirements for hedge accounting<span class=\"_ _3e7\"> </span>6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsda1\">Accounting policies<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsda2\">A financial instrument is any contract that gives rise to a financial asset of one entity and a </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsda3\">financial liability or equity instrument of another entity. Financial assets and financial liabilities are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsda4\">recognized when the Group becomes party to the contractual obligations of the instrument.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsda5\">Yara classifies financial assets based on the business model in which they are managed and their </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsda6\">contractual cash flows. The principal categories are amortized cost, fair value through other com-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsda7\">prehensive income (FVOCI) and fair value through profit or loss (FVTPL<span class=\"_ _3e7\"> </span>)<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span></div>Equity instruments<span class=\"_ _3e7\"> </span>Equity instruments are initially recognized at fair value and subsequently measured at FVTPL. Investments that are not traded in active markets are measured based on recent market transac-<span class=\"_ _3e7\"> </span>tions and valuation techniques.<span class=\"_ _3e7\"> </span>If an investment leads to control or de facto control over the investee, Yara consolidates the inves-<span class=\"_ _3e7\"> </span>tee. If Yara achieves significant influence or joint control over an investee, Yara takes advantage of the accounting policy choice in IAS 28 to not apply the equity method to these investments. Strategic investments in associates and joint ventures are accounted for by applying the equity method, see <span class=\"fc2\">note 4.3</span> Associated companies and joint ventures.<span class=\"_ _3e7\"> </span>Yara Growth Ventures AS (YGV), the corporate venture capital organization of Yara, invests in start-ups and in venture capital funds which sit at the intersection of science and technology in the food and agriculture industry. YGV\u2019s portfolio currently consists of 19 investments, of which 16 are equity positions and 3 are fund positions. The funding round in which YGV participated is the starting point for measuring fair value. For investments held less than 12 months, these funding rounds are considered the approximate of fair value unless there have been any significant developments or events prior to the balance sheet date. For investments held for 12 months or longer, Yara applies valuation techniques considering both observable and unobservable inputs. YGV\u2019s portfolio of funds is valued based on capital balance and further drawdowns.<span class=\"_ _3e7\"> </span>Yara has made an irrevocable election at initial recognition of a limited number of long-term strategic investments in equity shares not held for trading to present subsequent changes in fair value in OCI.<span class=\"_ _3e7\"> </span>Financial instruments at fair value<span class=\"_ _3e7\"> </span>Financial instruments at fair value (FV) refer to derivatives at FV through profit and loss (P&amp;L), equity instruments at FV through P&amp;L, equity instruments at FV through other comprehensive income (OCI) and financial liabilities at FV through P&amp;L. They are valued according to different levels in the fair value hierarchy in IFRS. The different levels are defined as follows:<span class=\"_ _3e7\"> </span>Level 1:  <span class=\"_ _1\"></span>Quoted prices (unadjusted) in active markets for identical assets or liabilities.<span class=\"_ _3e7\"> </span>Level 2:  <span class=\"_ _1\"></span>Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices).<span class=\"_ _3e7\"> </span>Level 3:  <span class=\"_ _1\"></span>Inputs for the asset or liability that are not based on observable market data (unobserva-<span class=\"_ _3e7\"> </span>ble inputs)<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fc\">6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span></div>Accounting policies<span class=\"_ _3e7\"> </span>A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial assets and financial liabilities are recognized when the Group becomes party to the contractual obligations of the instrument.<span class=\"_ _3e7\"> </span>Yara classifies financial assets based on the business model in which they are managed and their contractual cash flows. The principal categories are amortized cost, fair value through other com-<span class=\"_ _3e7\"> </span>prehensive income (FVOCI) and fair value through profit or loss (FVTPL<span class=\"_ _3e7\"> </span>Financial instruments at fair value<span class=\"_ _3e7\"> </span>Financial instruments at fair value (FV) refer to derivatives at FV through profit and loss (P&amp;L), equity instruments at FV through P&amp;L, equity instruments at FV through other comprehensive income (OCI) and financial liabilities at FV through P&amp;L. They are valued according to different levels in the fair value hierarchy in IFRS. The different levels are defined as follows:<span class=\"_ _3e7\"> </span>Level 1:  <span class=\"_ _1\"></span>Quoted prices (unadjusted) in active markets for identical assets or liabilities.<span class=\"_ _3e7\"> </span>Level 2:  <span class=\"_ _1\"></span>Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices).<span class=\"_ _3e7\"> </span>Level 3:  <span class=\"_ _1\"></span>Inputs for the asset or liability that are not based on observable market data (unobserva-<span class=\"_ _3e7\"> </span>ble inputs)<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-556": {
   "value": "6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial assets and financial liabilities are recognized when the Group becomes party to the contractual obligations of the instrument.<span class=\"_ _3e7\"> </span>Yara classifies financial assets based on the business model in which they are managed and their contractual cash flows. The principal categories are amortized cost, fair value through other com-<span class=\"_ _3e7\"> </span>prehensive income (FVOCI) and fair value through profit or loss (FVTPL<span class=\"_ _3e7\"> </span>)<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial assets and financial liabilities are recognized when the Group becomes party to the contractual obligations of the instrument.<span class=\"_ _3e7\"> </span>Yara classifies financial assets based on the business model in which they are managed and their contractual cash flows. The principal categories are amortized cost, fair value through other com-<span class=\"_ _3e7\"> </span>prehensive income (FVOCI) and fair value through profit or loss (FVTPL<span class=\"_ _3e7\"> </span>)<span class=\"_ _3e7\"> </span>Financial instruments at fair value<span class=\"_ _3e7\"> </span>Financial instruments at fair value (FV) refer to derivatives at FV through profit and loss (P&amp;L), equity instruments at FV through P&amp;L, equity instruments at FV through other comprehensive income (OCI) and financial liabilities at FV through P&amp;L. They are valued according to different levels in the fair value hierarchy in IFRS. The different levels are defined as follows:<span class=\"_ _3e7\"> </span>Level 1:  <span class=\"_ _1\"></span>Quoted prices (unadjusted) in active markets for identical assets or liabilities.<span class=\"_ _3e7\"> </span>Level 2:  <span class=\"_ _1\"></span>Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices).<span class=\"_ _3e7\"> </span>Level 3:  <span class=\"_ _1\"></span>Inputs for the asset or liability that are not based on observable market data (unobserva-<span class=\"_ _3e7\"> </span>ble inputs)<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial assets and financial liabilities are recognized when the Group becomes party to the contractual obligations of the instrument.<span class=\"_ _3e7\"> </span>Yara classifies financial assets based on the business model in which they are managed and their contractual cash flows. The principal categories are amortized cost, fair value through other com-<span class=\"_ _3e7\"> </span>prehensive income (FVOCI) and fair value through profit or loss (FVTPL<span class=\"_ _3e7\"> </span>)<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Derivatives<span class=\"_ _3e7\"> </span>The Group uses derivative financial instruments to hedge exposure against currency risk, interest rate risk and commodity price risk arising in operating, financing and investment activities. These derivatives are initially recognized at fair value and subsequently measured at FVTPL at each balance sheet date. Embedded derivatives are separated and treated as derivatives when the risks and characteristics of the derivative are not closely related to the host contract, and the host contract is not measured at fair value with changes in fair value recognized in the consolidated statement of income. Embedded derivatives may refer to financial transactions and sale and purchase transactions for gas, ammonia and other commodities.<span class=\"_ _3e7\"> </span>Fair value of derivatives is measured based on quoted market prices when these are available. When quoted prices from active markets are not available, the Group estimates fair value by using valuation models that make maximum use of observable market data. The resulting change in fair value is recognized immediately in the consolidated statement of income. Gain or loss on deriva-<span class=\"_ _3e7\"> </span>tives that are designated and effective as hedging instruments are recognized in the consolidated statement of income together with the hedging gain or loss on the hedged item. A derivative is classified as non-current if the remaining maturity of the derivative is more than 12 months, and as current if the remaining maturity of the derivative is less than 12 months.<span class=\"_ _3e7\"> </span>All commodity contracts are bilateral contracts, or embedded derivatives in bilateral contracts, for which there are no active markets. Fair value of all items in this category, is therefore calculated using valuation techniques with maximum use of market inputs and assumptions that reasonably reflect factors that market participants would consider in setting a price, relying as little as possible on entity-specific inputs. Fair values of commodity contracts are especially sensitive to changes in forward commodity prices. None of the derivatives in this category are designated in hedge relationships.<span class=\"_ _3e7\"> </span>Receivables and deposits<span class=\"_ _3e7\"> </span>See <span class=\"fc2\">note 3.3</span> Trade receivables, <span class=\"fc2\">note 3.4</span> Cash and cash equivalents and <span class=\"fc2\">note 4.6</span> Other non-cur-<span class=\"_ _3e7\"> </span>rent assets. Yara\u2019s expected credit loss on receivables and deposits are limited. As a result, disclosures are reduced due to materiality.<span class=\"_ _3e7\"> </span>Equity instruments<span class=\"_ _3e7\"> </span>Equity instruments are initially recognized at fair value and subsequently measured at FVTPL. Investments that are not traded in active markets are measured based on recent market transac-<span class=\"_ _3e7\"> </span>tions and valuation techniques.<span class=\"_ _3e7\"> </span>If an investment leads to control or de facto control over the investee, Yara consolidates the inves-<span class=\"_ _3e7\"> </span>tee. If Yara achieves significant influence or joint control over an investee, Yara takes advantage of the accounting policy choice in IAS 28 to not apply the equity method to these investments. Strategic investments in associates and joint ventures are accounted for by applying the equity method, see <span class=\"fc2\">note 4.3</span> Associated companies and joint ventures.<span class=\"_ _3e7\"> </span>Yara Growth Ventures AS (YGV), the corporate venture capital organization of Yara, invests in start-ups and in venture capital funds which sit at the intersection of science and technology in the food and agriculture industry. YGV\u2019s portfolio currently consists of 19 investments, of which 16 are equity positions and 3 are fund positions. The funding round in which YGV participated is the starting point for measuring fair value. For investments held less than 12 months, these funding rounds are considered the approximate of fair value unless there have been any significant developments or events prior to the balance sheet date. For investments held for 12 months or longer, Yara applies valuation techniques considering both observable and unobservable inputs. YGV\u2019s portfolio of funds is valued based on capital balance and further drawdowns.<span class=\"_ _3e7\"> </span>Yara has made an irrevocable election at initial recognition of a limited number of long-term strategic investments in equity shares not held for trading to present subsequent changes in fair value in OCI.<span class=\"_ _3e7\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span>See <span class=\"fc2\">note 5.3</span> Interest-bearing debt, <span class=\"fc2\">note 5.5</span> Trade and other current payables and <span class=\"fc2\">note 4.5</span> Leases. Interest-bearing borrowings are initially recognized at fair value less direct transaction costs. Subsequently they are measured at amortized cost using the effective interest method. Fair value on long-term interest-bearing debt and other long-term liabilities differs from the carrying amounts since some of the USD debenture bonds are held with fixed interest rates and are not subject to hedge accounting. For these USD debenture bonds with fixed interest rates and for other<span class=\"_ _3e7\"> </span>the present value of future principal and interest cash flows. Cash flows are estimated by using available market rates as a benchmark and adding a credit margin derived from recent transactions or other information available.<span class=\"_ _3e7\"> </span>Contingent consideration is initially recognized at fair value and subsequently measured FVTPL. Fair value of contingent consideration is calculated considering the present value of expected payments, discounted using a risk-adjusted discount rate. The expected payment is determined by considering the possible scenarios of financial performance, the amount to be paid under each scenario and the probability of each scenario.<span class=\"_ _3e7\"> </span>Financial instruments at fair value<span class=\"_ _3e7\"> </span>Financial instruments at fair value (FV) refer to derivatives at FV through profit and loss (P&amp;L), equity instruments at FV through P&amp;L, equity instruments at FV through other comprehensive income (OCI) and financial liabilities at FV through P&amp;L. They are valued according to different levels in the fair value hierarchy in IFRS. The different levels are defined as follows:<span class=\"_ _3e7\"> </span>Level 1:  <span class=\"_ _1\"></span>Quoted prices (unadjusted) in active markets for identical assets or liabilities.<span class=\"_ _3e7\"> </span>Level 2:  <span class=\"_ _1\"></span>Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices).<span class=\"_ _3e7\"> </span>Level 3:  <span class=\"_ _1\"></span>Inputs for the asset or liability that are not based on observable market data (unobserva-<span class=\"_ _3e7\"> </span>ble inputs)<span class=\"_ _3e7\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span>Accounting policies<span class=\"_ _3e7\"> </span>A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial assets and financial liabilities are recognized when the Group becomes party to the contractual obligations of the instrument.<span class=\"_ _3e7\"> </span>Yara classifies financial assets based on the business model in which they are managed and their contractual cash flows. The principal categories are amortized cost, fair value through other com-<span class=\"_ _3e7\"> </span>prehensive income (FVOCI) and fair value through profit or loss (FVTPL<span class=\"_ _3e7\"> </span>)<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Derivatives<span class=\"_ _3e7\"> </span>The Group uses derivative financial instruments to hedge exposure against currency risk, interest rate risk and commodity price risk arising in operating, financing and investment activities. These derivatives are initially recognized at fair value and subsequently measured at FVTPL at each balance sheet date. Embedded derivatives are separated and treated as derivatives when the risks and characteristics of the derivative are not closely related to the host contract, and the host contract is not measured at fair value with changes in fair value recognized in the consolidated statement of income. Embedded derivatives may refer to financial transactions and sale and purchase transactions for gas, ammonia and other commodities.<span class=\"_ _3e7\"> </span>Fair value of derivatives is measured based on quoted market prices when these are available. When quoted prices from active markets are not available, the Group estimates fair value by using valuation models that make maximum use of observable market data. The resulting change in fair value is recognized immediately in the consolidated statement of income. Gain or loss on deriva-<span class=\"_ _3e7\"> </span>tives that are designated and effective as hedging instruments are recognized in the consolidated statement of income together with the hedging gain or loss on the hedged item. A derivative is classified as non-current if the remaining maturity of the derivative is more than 12 months, and as current if the remaining maturity of the derivative is less than 12 months.<span class=\"_ _3e7\"> </span>All commodity contracts are bilateral contracts, or embedded derivatives in bilateral contracts, for which there are no active markets. Fair value of all items in this category, is therefore calculated using valuation techniques with maximum use of market inputs and assumptions that reasonably reflect factors that market participants would consider in setting a price, relying as little as possible on entity-specific inputs. Fair values of commodity contracts are especially sensitive to changes in forward commodity prices. None of the derivatives in this category are designated in hedge relationships",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span>Carrying amounts and fair value per category<span class=\"_ _3e7\"> </span>31 December 2023<span class=\"_ _328\"> </span><span class=\"fse\">Derivatives<span class=\"_ _3e7\"> </span></span>Receivables and deposits<span class=\"_ _c4\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _1a2\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _34\"> </span>FV through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Non-current assets<span class=\"_ _3e7\"> </span>Other non-current financial assets<span class=\"_ _3e7\"> </span>4.6<span class=\"_ _15f\"> </span><span class=\"fc8\">3<span class=\"_ _2f\"> </span>15<span class=\"_ _2f\"> </span>28<span class=\"_ _2c2\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>134<span class=\"_ _3e7\"> </span></span>Current assets<span class=\"_ _3e7\"> </span>Trade receivables<span class=\"_ _3e7\"> </span>3.2<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,634<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,634<span class=\"_ _3e7\"> </span></span>Other current financial assets<span class=\"_ _3e7\"> </span>3.3<span class=\"_ _15f\"> </span><span class=\"fc8\">6<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>289<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>295<span class=\"_ _3e7\"> </span></span>Cash and cash equivalents<span class=\"_ _3e7\"> </span>3.4<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>539<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>539<span class=\"_ _3e7\"> </span></span>Sum financial assets<span class=\"_ _32a\"> </span>9<span class=\"_ _2c2\"> </span>15<span class=\"_ _4d\"> </span>2,491<span class=\"_ _2f\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>2,603<span class=\"_ _3e7\"> </span>Non-current liabilities<span class=\"_ _3e7\"> </span>Other non-current financial liabilities<span class=\"_ _2ef\"> </span>(71)<span class=\"_ _2c\"> </span>(13)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c5\"> </span>(24)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _50\"> </span>(108)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(3,284)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(3,284)<span class=\"_ _3e7\"> </span></span>Non-current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(306)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(306)<span class=\"_ _3e7\"> </span></span>Current liabilities<span class=\"_ _3e7\"> </span>Trade and other payables 1)<span class=\"_ _3e7\"> </span>5.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(1,906)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(1,906)<span class=\"_ _3e7\"> </span></span>Other current financial liabilities<span class=\"_ _210\"> </span>(33)<span class=\"_ _2c\"> </span>(24)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(324)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(381)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(517)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(517)<span class=\"_ _3e7\"> </span></span>Current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(123)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(123)<span class=\"_ _3e7\"> </span></span>Sum financial liabilities<span class=\"_ _142\"> </span>(104)<span class=\"_ _2c\"> </span>(37)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(6,484)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(6,625)<span class=\"_ _3e7\"> </span>Total net balance<span class=\"_ _242\"> </span>(95)<span class=\"_ _2c\"> </span>(22)<span class=\"_ _f\"> </span>2,491<span class=\"_ _2c2\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _181\"> </span>(6,484)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _4d\"> </span>(4,023<span class=\"_ _3e7\"> </span>Fair value<span class=\"_ _2f6\"> </span>(95)<span class=\"_ _2c8\"> </span>(22)<span class=\"_ _54\"> </span>2,491<span class=\"_ _2f\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _54\"> </span>(6,391)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _3e7\"> </span>Unrecognized gain/(loss)<span class=\"_ _1d7\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _2f\"> </span>93<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>93<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Excluding non-financial liabilities<span class=\"_ _3e7\"> </span>Unrecognized gain on financial instruments at amortized cost is mainly related to non-current interest-bearing debt with fixed interest rate. See <span class=\"fc2\">note 5.3</span> Interest-bearing debt for details.<span class=\"_ _3e7\"> </span>Equity instruments at FV through P&amp;L refer to venture investments in addition to shares in fund investments. Equity instruments at FV through OCI refer mainly to shares in Pohjolan Voima Oyj. No dividends were received in 2023 from any of the mentioned investments<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Carrying amounts and fair value per category<span class=\"_ _3e7\"> </span>31 December 2022<span class=\"_ _328\"> </span><span class=\"fse\">Derivatives<span class=\"_ _3e7\"> </span></span>Receivables and deposits<span class=\"_ _c4\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _1a2\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _34\"> </span>FV through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Non-current assets<span class=\"_ _3e7\"> </span>Other non-current financial assets<span class=\"_ _3e7\"> </span>4.6<span class=\"_ _329\"> </span><span class=\"fc8\">18<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>20<span class=\"_ _2f\"> </span>26<span class=\"_ _2c2\"> </span>28<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>93<span class=\"_ _3e7\"> </span></span>Current assets<span class=\"_ _3e7\"> </span>Trade receivables<span class=\"_ _3e7\"> </span>3.2<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>2,305<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>2,305<span class=\"_ _3e7\"> </span></span>Other current financial assets<span class=\"_ _3e7\"> </span>3.3<span class=\"_ _15f\"> </span><span class=\"fc8\">6<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>269<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>274<span class=\"_ _3e7\"> </span></span>Cash and cash equivalents<span class=\"_ _3e7\"> </span>3.4<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,010<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,010<span class=\"_ _3e7\"> </span></span>Sum financial assets<span class=\"_ _92\"> </span>24<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>3,603<span class=\"_ _2f\"> </span>26<span class=\"_ _2f\"> </span>28<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4d\"> </span>3,682<span class=\"_ _3e7\"> </span>Non-current liabilities<span class=\"_ _3e7\"> </span>Other non-current financial liabilities<span class=\"_ _2ef\"> </span>(87)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c5\"> </span>(15)<span class=\"_ _28d\"> </span>(9)<span class=\"_ _53\"> </span>(151)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(3,597)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(3,597)<span class=\"_ _3e7\"> </span></span>Non-current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(292)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(292)<span class=\"_ _3e7\"> </span></span>Current liabilities<span class=\"_ _3e7\"> </span>Trade and other payables 1)<span class=\"_ _3e7\"> </span>5.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(2,334)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(2,334)<span class=\"_ _3e7\"> </span></span>Other current financial liabilities<span class=\"_ _210\"> </span>(28)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _50\"> </span>(374)<span class=\"_ _28d\"> </span>(6)<span class=\"_ _53\"> </span>(407)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(210)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(210)<span class=\"_ _3e7\"> </span></span>Current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(118)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(118)<span class=\"_ _3e7\"> </span></span>Sum financial liabilities<span class=\"_ _142\"> </span>(115)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(6,941)<span class=\"_ _2c\"> </span>(15)<span class=\"_ _72\"> </span>(7,110)<span class=\"_ _3e7\"> </span>Total net balance<span class=\"_ _242\"> </span>(91)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _f\"> </span>3,603<span class=\"_ _2c2\"> </span>26<span class=\"_ _2f\"> </span>28<span class=\"_ _181\"> </span>(6,941)<span class=\"_ _2c8\"> </span>(15)<span class=\"_ _72\"> </span>(3,429)<span class=\"_ _3e7\"> </span>Fair value<span class=\"_ _2f6\"> </span>(91)<span class=\"_ _2c8\"> </span>(40)<span class=\"_ _54\"> </span>3,603<span class=\"_ _2f\"> </span>26<span class=\"_ _2f\"> </span>28<span class=\"_ _54\"> </span>(6,671)<span class=\"_ _2c\"> </span>(15)<span class=\"_ _3e7\"> </span>Unrecognized gain/(loss)<span class=\"_ _1d7\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>270<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>270<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Excluding non-financial liabilities<span class=\"_ _3e7\"> </span>Unrecognized gain on financial instruments at amortized cost is mainly related to non-current interest-bearing debt with fixed interest rate. See <span class=\"fc2\">note 5.3</span> Interest-bearing debt for details.<span class=\"_ _3e7\"> </span>Equity instruments at FV through P&amp;L refer to venture investments in addition to shares in fund investments. Equity instruments at FV through OCI refer mainly to shares in Pohjolan Voima Oyj. No dividends were received in 2022 from any of the mentioned investments<span class=\"_ _3e7\"> </span>Reconciliation of fair value instruments at Level 3<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _2b6\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _28\"> </span>2022<span class=\"_ _3e7\"> </span></span>Balance at 1 January<span class=\"_ _1ea\"> </span>54<span class=\"_ _da\"> </span>(84)<span class=\"_ _3e7\"> </span>Total gains/(losses)<span class=\"_ _3e7\"> </span>- in income statement<span class=\"_ _293\"> </span>23<span class=\"_ _f3\"> </span>116<span class=\"_ _3e7\"> </span>- in other comprehensive income<span class=\"_ _163\"> </span>(8)<span class=\"_ _da\"> </span>12<span class=\"_ _3e7\"> </span>(Disposals)/additions<span class=\"_ _a5\"> </span>17<span class=\"_ _16\"> </span>12<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _1b3\"> </span>1<span class=\"_ _11\"> </span>(1)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _243\"> </span>88<span class=\"_ _2c8\"> </span>54<span class=\"_ _3e7\"> </span>Gains and losses from financial instruments at fair value and hedging instruments recognized in the consolidated statement of income and consolidated statement of other comprehensive income<span class=\"_ _3e7\"> </span>2023<span class=\"_ _32e\"> </span><span class=\"fse\">Derivatives<span class=\"_ _189\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span></span>USD millions<span class=\"_ _a6\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Consolidated statement of income<span class=\"_ _32f\"> </span><span class=\"fc2\">6.1</span>, <span class=\"fc2\">6.2<span class=\"_ _2c5\"> </span></span>(63)<span class=\"_ _5e\"> </span>19<span class=\"_ _2c2\"> </span>24<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c5\"> </span>(20)<span class=\"_ _3e7\"> </span>Consolidated statement of comprehensive income 1)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _329\"> </span><span class=\"fc8\">\u2013<span class=\"_ _e8\"> </span>(3)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _e8\"> </span>(8)<span class=\"_ _2c\"> </span>(25)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(36)<span class=\"_ _3e7\"> </span></span>Total<span class=\"_ _d6\"> </span>(63)<span class=\"_ _2c5\"> </span>16<span class=\"_ _2c2\"> </span>24<span class=\"_ _e8\"> </span>(8)<span class=\"_ _2c\"> </span>(25)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(57)<span class=\"_ _3e7\"> </span>2022<span class=\"_ _147\"> </span><span class=\"fse\">Derivatives<span class=\"_ _fb\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span></span>USD millions<span class=\"_ _a6\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Consolidated statement of income<span class=\"_ _32f\"> </span><span class=\"fc2\">6.1</span>, <span class=\"fc2\">6.2<span class=\"_ _6d\"> </span></span>6<span class=\"_ _d9\"> </span>(20)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>2<span class=\"_ _2c5\"> </span>(15)<span class=\"_ _3e7\"> </span>Consolidated statement of comprehensive income 1)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _329\"> </span><span class=\"fc8\">\u2013<span class=\"_ _e8\"> </span>(8)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2f\"> </span>13<span class=\"_ _2c5\"> </span>(81)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(76)<span class=\"_ _3e7\"> </span></span>Total<span class=\"_ _330\"> </span>6<span class=\"_ _2c5\"> </span>(28)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _5e\"> </span>13<span class=\"_ _2c5\"> </span>(81)<span class=\"_ _e8\"> </span>2<span class=\"_ _5e\"> </span>(91)<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Amounts are presented before tax. See <span class=\"fc2\">note 2.8</span> Income taxes for specification of taxes",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span>Carrying amounts and fair value per category<span class=\"_ _3e7\"> </span>31 December 2023<span class=\"_ _328\"> </span><span class=\"fse\">Derivatives<span class=\"_ _3e7\"> </span></span>Receivables and deposits<span class=\"_ _c4\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _1a2\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _34\"> </span>FV through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Non-current assets<span class=\"_ _3e7\"> </span>Other non-current financial assets<span class=\"_ _3e7\"> </span>4.6<span class=\"_ _15f\"> </span><span class=\"fc8\">3<span class=\"_ _2f\"> </span>15<span class=\"_ _2f\"> </span>28<span class=\"_ _2c2\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>134<span class=\"_ _3e7\"> </span></span>Current assets<span class=\"_ _3e7\"> </span>Trade receivables<span class=\"_ _3e7\"> </span>3.2<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,634<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,634<span class=\"_ _3e7\"> </span></span>Other current financial assets<span class=\"_ _3e7\"> </span>3.3<span class=\"_ _15f\"> </span><span class=\"fc8\">6<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>289<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>295<span class=\"_ _3e7\"> </span></span>Cash and cash equivalents<span class=\"_ _3e7\"> </span>3.4<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>539<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>539<span class=\"_ _3e7\"> </span></span>Sum financial assets<span class=\"_ _32a\"> </span>9<span class=\"_ _2c2\"> </span>15<span class=\"_ _4d\"> </span>2,491<span class=\"_ _2f\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>2,603<span class=\"_ _3e7\"> </span>Non-current liabilities<span class=\"_ _3e7\"> </span>Other non-current financial liabilities<span class=\"_ _2ef\"> </span>(71)<span class=\"_ _2c\"> </span>(13)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c5\"> </span>(24)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _50\"> </span>(108)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(3,284)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(3,284)<span class=\"_ _3e7\"> </span></span>Non-current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(306)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(306)<span class=\"_ _3e7\"> </span></span>Current liabilities<span class=\"_ _3e7\"> </span>Trade and other payables 1)<span class=\"_ _3e7\"> </span>5.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(1,906)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(1,906)<span class=\"_ _3e7\"> </span></span>Other current financial liabilities<span class=\"_ _210\"> </span>(33)<span class=\"_ _2c\"> </span>(24)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(324)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(381)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(517)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(517)<span class=\"_ _3e7\"> </span></span>Current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(123)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(123)<span class=\"_ _3e7\"> </span></span>Sum financial liabilities<span class=\"_ _142\"> </span>(104)<span class=\"_ _2c\"> </span>(37)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(6,484)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(6,625)<span class=\"_ _3e7\"> </span>Total net balance<span class=\"_ _242\"> </span>(95)<span class=\"_ _2c\"> </span>(22)<span class=\"_ _f\"> </span>2,491<span class=\"_ _2c2\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _181\"> </span>(6,484)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _4d\"> </span>(4,023<span class=\"_ _3e7\"> </span>Fair value<span class=\"_ _2f6\"> </span>(95)<span class=\"_ _2c8\"> </span>(22)<span class=\"_ _54\"> </span>2,491<span class=\"_ _2f\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _54\"> </span>(6,391)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _3e7\"> </span>Unrecognized gain/(loss)<span class=\"_ _1d7\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _2f\"> </span>93<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>93<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Excluding non-financial liabilities<span class=\"_ _3e7\"> </span>Unrecognized gain on financial instruments at amortized cost is mainly related to non-current interest-bearing debt with fixed interest rate. See <span class=\"fc2\">note 5.3</span> Interest-bearing debt for details.<span class=\"_ _3e7\"> </span>Equity instruments at FV through P&amp;L refer to venture investments in addition to shares in fund investments. Equity instruments at FV through OCI refer mainly to shares in Pohjolan Voima Oyj. No dividends were received in 2023 from any of the mentioned investments<span class=\"_ _3e7\"> </span>Carrying amounts and fair value per category<span class=\"_ _3e7\"> </span>31 December 2022<span class=\"_ _328\"> </span><span class=\"fse\">Derivatives<span class=\"_ _3e7\"> </span></span>Receivables and deposits<span class=\"_ _c4\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _1a2\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _34\"> </span>FV through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Non-current assets<span class=\"_ _3e7\"> </span>Other non-current financial assets<span class=\"_ _3e7\"> </span>4.6<span class=\"_ _329\"> </span><span class=\"fc8\">18<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>20<span class=\"_ _2f\"> </span>26<span class=\"_ _2c2\"> </span>28<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>93<span class=\"_ _3e7\"> </span></span>Current assets<span class=\"_ _3e7\"> </span>Trade receivables<span class=\"_ _3e7\"> </span>3.2<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>2,305<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>2,305<span class=\"_ _3e7\"> </span></span>Other current financial assets<span class=\"_ _3e7\"> </span>3.3<span class=\"_ _15f\"> </span><span class=\"fc8\">6<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>269<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>274<span class=\"_ _3e7\"> </span></span>Cash and cash equivalents<span class=\"_ _3e7\"> </span>3.4<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,010<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,010<span class=\"_ _3e7\"> </span></span>Sum financial assets<span class=\"_ _92\"> </span>24<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>3,603<span class=\"_ _2f\"> </span>26<span class=\"_ _2f\"> </span>28<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4d\"> </span>3,682<span class=\"_ _3e7\"> </span>Non-current liabilities<span class=\"_ _3e7\"> </span>Other non-current financial liabilities<span class=\"_ _2ef\"> </span>(87)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c5\"> </span>(15)<span class=\"_ _28d\"> </span>(9)<span class=\"_ _53\"> </span>(151)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(3,597)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(3,597)<span class=\"_ _3e7\"> </span></span>Non-current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(292)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(292)<span class=\"_ _3e7\"> </span></span>Current liabilities<span class=\"_ _3e7\"> </span>Trade and other payables 1)<span class=\"_ _3e7\"> </span>5.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(2,334)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(2,334)<span class=\"_ _3e7\"> </span></span>Other current financial liabilities<span class=\"_ _210\"> </span>(28)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _50\"> </span>(374)<span class=\"_ _28d\"> </span>(6)<span class=\"_ _53\"> </span>(407)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(210)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(210)<span class=\"_ _3e7\"> </span></span>Current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(118)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(118)<span class=\"_ _3e7\"> </span></span>Sum financial liabilities<span class=\"_ _142\"> </span>(115)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(6,941)<span class=\"_ _2c\"> </span>(15)<span class=\"_ _72\"> </span>(7,110)<span class=\"_ _3e7\"> </span>Total net balance<span class=\"_ _242\"> </span>(91)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _f\"> </span>3,603<span class=\"_ _2c2\"> </span>26<span class=\"_ _2f\"> </span>28<span class=\"_ _181\"> </span>(6,941)<span class=\"_ _2c8\"> </span>(15)<span class=\"_ _72\"> </span>(3,429)<span class=\"_ _3e7\"> </span>Fair value<span class=\"_ _2f6\"> </span>(91)<span class=\"_ _2c8\"> </span>(40)<span class=\"_ _54\"> </span>3,603<span class=\"_ _2f\"> </span>26<span class=\"_ _2f\"> </span>28<span class=\"_ _54\"> </span>(6,671)<span class=\"_ _2c\"> </span>(15)<span class=\"_ _3e7\"> </span>Unrecognized gain/(loss)<span class=\"_ _1d7\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>270<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>270<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Excluding non-financial liabilities<span class=\"_ _3e7\"> </span>Unrecognized gain on financial instruments at amortized cost is mainly related to non-current interest-bearing debt with fixed interest rate. See <span class=\"fc2\">note 5.3</span> Interest-bearing debt for details.<span class=\"_ _3e7\"> </span>Equity instruments at FV through P&amp;L refer to venture investments in addition to shares in fund investments. Equity instruments at FV through OCI refer mainly to shares in Pohjolan Voima Oyj. No dividends were received in 2022 from any of the mentioned investments<span class=\"_ _3e7\"> </span>Reconciliation of fair value instruments at Level 3<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _2b6\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _28\"> </span>2022<span class=\"_ _3e7\"> </span></span>Balance at 1 January<span class=\"_ _1ea\"> </span>54<span class=\"_ _da\"> </span>(84)<span class=\"_ _3e7\"> </span>Total gains/(losses)<span class=\"_ _3e7\"> </span>- in income statement<span class=\"_ _293\"> </span>23<span class=\"_ _f3\"> </span>116<span class=\"_ _3e7\"> </span>- in other comprehensive income<span class=\"_ _163\"> </span>(8)<span class=\"_ _da\"> </span>12<span class=\"_ _3e7\"> </span>(Disposals)/additions<span class=\"_ _a5\"> </span>17<span class=\"_ _16\"> </span>12<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _1b3\"> </span>1<span class=\"_ _11\"> </span>(1)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _243\"> </span>88<span class=\"_ _2c8\"> </span>54<span class=\"_ _3e7\"> </span>Gains and losses from financial instruments at fair value and hedging instruments recognized in the consolidated statement of income and consolidated statement of other comprehensive income<span class=\"_ _3e7\"> </span>2023<span class=\"_ _32e\"> </span><span class=\"fse\">Derivatives<span class=\"_ _189\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span></span>USD millions<span class=\"_ _a6\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Consolidated statement of income<span class=\"_ _32f\"> </span><span class=\"fc2\">6.1</span>, <span class=\"fc2\">6.2<span class=\"_ _2c5\"> </span></span>(63)<span class=\"_ _5e\"> </span>19<span class=\"_ _2c2\"> </span>24<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c5\"> </span>(20)<span class=\"_ _3e7\"> </span>Consolidated statement of comprehensive income 1)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _329\"> </span><span class=\"fc8\">\u2013<span class=\"_ _e8\"> </span>(3)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _e8\"> </span>(8)<span class=\"_ _2c\"> </span>(25)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(36)<span class=\"_ _3e7\"> </span></span>Total<span class=\"_ _d6\"> </span>(63)<span class=\"_ _2c5\"> </span>16<span class=\"_ _2c2\"> </span>24<span class=\"_ _e8\"> </span>(8)<span class=\"_ _2c\"> </span>(25)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(57)<span class=\"_ _3e7\"> </span>2022<span class=\"_ _147\"> </span><span class=\"fse\">Derivatives<span class=\"_ _fb\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span></span>USD millions<span class=\"_ _a6\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Consolidated statement of income<span class=\"_ _32f\"> </span><span class=\"fc2\">6.1</span>, <span class=\"fc2\">6.2<span class=\"_ _6d\"> </span></span>6<span class=\"_ _d9\"> </span>(20)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>2<span class=\"_ _2c5\"> </span>(15)<span class=\"_ _3e7\"> </span>Consolidated statement of comprehensive income 1)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _329\"> </span><span class=\"fc8\">\u2013<span class=\"_ _e8\"> </span>(8)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2f\"> </span>13<span class=\"_ _2c5\"> </span>(81)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(76)<span class=\"_ _3e7\"> </span></span>Total<span class=\"_ _330\"> </span>6<span class=\"_ _2c5\"> </span>(28)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _5e\"> </span>13<span class=\"_ _2c5\"> </span>(81)<span class=\"_ _e8\"> </span>2<span class=\"_ _5e\"> </span>(91)<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Amounts are presented before tax. See <span class=\"fc2\">note 2.8</span> Income taxes for specification of taxes",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span>Carrying amounts and fair value per category<span class=\"_ _3e7\"> </span>31 December 2023<span class=\"_ _328\"> </span><span class=\"fse\">Derivatives<span class=\"_ _3e7\"> </span></span>Receivables and deposits<span class=\"_ _c4\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _1a2\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _34\"> </span>FV through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Non-current assets<span class=\"_ _3e7\"> </span>Other non-current financial assets<span class=\"_ _3e7\"> </span>4.6<span class=\"_ _15f\"> </span><span class=\"fc8\">3<span class=\"_ _2f\"> </span>15<span class=\"_ _2f\"> </span>28<span class=\"_ _2c2\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>134<span class=\"_ _3e7\"> </span></span>Current assets<span class=\"_ _3e7\"> </span>Trade receivables<span class=\"_ _3e7\"> </span>3.2<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,634<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,634<span class=\"_ _3e7\"> </span></span>Other current financial assets<span class=\"_ _3e7\"> </span>3.3<span class=\"_ _15f\"> </span><span class=\"fc8\">6<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>289<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>295<span class=\"_ _3e7\"> </span></span>Cash and cash equivalents<span class=\"_ _3e7\"> </span>3.4<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>539<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>539<span class=\"_ _3e7\"> </span></span>Sum financial assets<span class=\"_ _32a\"> </span>9<span class=\"_ _2c2\"> </span>15<span class=\"_ _4d\"> </span>2,491<span class=\"_ _2f\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>2,603<span class=\"_ _3e7\"> </span>Non-current liabilities<span class=\"_ _3e7\"> </span>Other non-current financial liabilities<span class=\"_ _2ef\"> </span>(71)<span class=\"_ _2c\"> </span>(13)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c5\"> </span>(24)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _50\"> </span>(108)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(3,284)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(3,284)<span class=\"_ _3e7\"> </span></span>Non-current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(306)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(306)<span class=\"_ _3e7\"> </span></span>Current liabilities<span class=\"_ _3e7\"> </span>Trade and other payables 1)<span class=\"_ _3e7\"> </span>5.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(1,906)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(1,906)<span class=\"_ _3e7\"> </span></span>Other current financial liabilities<span class=\"_ _210\"> </span>(33)<span class=\"_ _2c\"> </span>(24)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(324)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(381)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(517)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(517)<span class=\"_ _3e7\"> </span></span>Current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(123)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(123)<span class=\"_ _3e7\"> </span></span>Sum financial liabilities<span class=\"_ _142\"> </span>(104)<span class=\"_ _2c\"> </span>(37)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(6,484)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(6,625)<span class=\"_ _3e7\"> </span>Total net balance<span class=\"_ _242\"> </span>(95)<span class=\"_ _2c\"> </span>(22)<span class=\"_ _f\"> </span>2,491<span class=\"_ _2c2\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _181\"> </span>(6,484)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _4d\"> </span>(4,023<span class=\"_ _3e7\"> </span>Fair value<span class=\"_ _2f6\"> </span>(95)<span class=\"_ _2c8\"> </span>(22)<span class=\"_ _54\"> </span>2,491<span class=\"_ _2f\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _54\"> </span>(6,391)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _3e7\"> </span>Unrecognized gain/(loss)<span class=\"_ _1d7\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _2f\"> </span>93<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>93<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Excluding non-financial liabilities<span class=\"_ _3e7\"> </span>Unrecognized gain on financial instruments at amortized cost is mainly related to non-current interest-bearing debt with fixed interest rate. See <span class=\"fc2\">note 5.3</span> Interest-bearing debt for details.<span class=\"_ _3e7\"> </span>Equity instruments at FV through P&amp;L refer to venture investments in addition to shares in fund investments. Equity instruments at FV through OCI refer mainly to shares in Pohjolan Voima Oyj. No dividends were received in 2023 from any of the mentioned investments<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Carrying amounts and fair value per category<span class=\"_ _3e7\"> </span>31 December 2022<span class=\"_ _328\"> </span><span class=\"fse\">Derivatives<span class=\"_ _3e7\"> </span></span>Receivables and deposits<span class=\"_ _c4\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _1a2\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _34\"> </span>FV through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Non-current assets<span class=\"_ _3e7\"> </span>Other non-current financial assets<span class=\"_ _3e7\"> </span>4.6<span class=\"_ _329\"> </span><span class=\"fc8\">18<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>20<span class=\"_ _2f\"> </span>26<span class=\"_ _2c2\"> </span>28<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>93<span class=\"_ _3e7\"> </span></span>Current assets<span class=\"_ _3e7\"> </span>Trade receivables<span class=\"_ _3e7\"> </span>3.2<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>2,305<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>2,305<span class=\"_ _3e7\"> </span></span>Other current financial assets<span class=\"_ _3e7\"> </span>3.3<span class=\"_ _15f\"> </span><span class=\"fc8\">6<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>269<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>274<span class=\"_ _3e7\"> </span></span>Cash and cash equivalents<span class=\"_ _3e7\"> </span>3.4<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,010<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,010<span class=\"_ _3e7\"> </span></span>Sum financial assets<span class=\"_ _92\"> </span>24<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>3,603<span class=\"_ _2f\"> </span>26<span class=\"_ _2f\"> </span>28<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4d\"> </span>3,682<span class=\"_ _3e7\"> </span>Non-current liabilities<span class=\"_ _3e7\"> </span>Other non-current financial liabilities<span class=\"_ _2ef\"> </span>(87)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c5\"> </span>(15)<span class=\"_ _28d\"> </span>(9)<span class=\"_ _53\"> </span>(151)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(3,597)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(3,597)<span class=\"_ _3e7\"> </span></span>Non-current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(292)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(292)<span class=\"_ _3e7\"> </span></span>Current liabilities<span class=\"_ _3e7\"> </span>Trade and other payables 1)<span class=\"_ _3e7\"> </span>5.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(2,334)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(2,334)<span class=\"_ _3e7\"> </span></span>Other current financial liabilities<span class=\"_ _210\"> </span>(28)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _50\"> </span>(374)<span class=\"_ _28d\"> </span>(6)<span class=\"_ _53\"> </span>(407)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(210)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(210)<span class=\"_ _3e7\"> </span></span>Current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(118)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(118)<span class=\"_ _3e7\"> </span></span>Sum financial liabilities<span class=\"_ _142\"> </span>(115)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(6,941)<span class=\"_ _2c\"> </span>(15)<span class=\"_ _72\"> </span>(7,110)<span class=\"_ _3e7\"> </span>Total net balance<span class=\"_ _242\"> </span>(91)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _f\"> </span>3,603<span class=\"_ _2c2\"> </span>26<span class=\"_ _2f\"> </span>28<span class=\"_ _181\"> </span>(6,941)<span class=\"_ _2c8\"> </span>(15)<span class=\"_ _72\"> </span>(3,429)<span class=\"_ _3e7\"> </span>Fair value<span class=\"_ _2f6\"> </span>(91)<span class=\"_ _2c8\"> </span>(40)<span class=\"_ _54\"> </span>3,603<span class=\"_ _2f\"> </span>26<span class=\"_ _2f\"> </span>28<span class=\"_ _54\"> </span>(6,671)<span class=\"_ _2c\"> </span>(15)<span class=\"_ _3e7\"> </span>Unrecognized gain/(loss)<span class=\"_ _1d7\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>270<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>270<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Excluding non-financial liabilities<span class=\"_ _3e7\"> </span>Unrecognized gain on financial instruments at amortized cost is mainly related to non-current interest-bearing debt with fixed interest rate. See <span class=\"fc2\">note 5.3</span> Interest-bearing debt for details.<span class=\"_ _3e7\"> </span>Equity instruments at FV through P&amp;L refer to venture investments in addition to shares in fund investments. Equity instruments at FV through OCI refer mainly to shares in Pohjolan Voima Oyj. No dividends were received in 2022 from any of the mentioned investments<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>Financial instruments at fair value<span class=\"_ _3e7\"> </span>31 December 2023<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _32b\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Carrying amount<span class=\"_ _27\"> </span>Level 1<span class=\"_ _144\"> </span>Level 2<span class=\"_ _27\"> </span>Level 3<span class=\"_ _3e7\"> </span>Equity instruments<span class=\"_ _3e7\"> </span>Yara Growth Ventures<span class=\"_ _1cd\"> </span>67<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _8e\"> </span>67<span class=\"_ _3e7\"> </span>Other equity instruments<span class=\"_ _100\"> </span>20<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _8e\"> </span>20<span class=\"_ _3e7\"> </span>Derivatives<span class=\"_ _3e7\"> </span>Forward exchange contracts<span class=\"_ _44\"> </span>(4)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _98\"> </span>(4)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span>Cross-currency swaps<span class=\"_ _21e\"> </span>(110)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _88\"> </span>(110)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span>Interest-rate swaps designated for hedging<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _95\"> </span><span class=\"fc8\">(2)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _98\"> </span>(2)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span></span>Other interest-rate swaps<span class=\"_ _1bf\"> </span>1<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _91\"> </span>1<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _3e7\"> </span>Embedded commodity derivatives<span class=\"_ _32c\"> </span>(3)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _95\"> </span>(3)<span class=\"_ _71\"> </span>\u2013<span class=\"_ _3e7\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span>Contingent consideration 1)<span class=\"_ _3e7\"> </span>(3)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _95\"> </span>(3)<span class=\"_ _71\"> </span>\u2013<span class=\"_ _3e7\"> </span>Net total balance<span class=\"_ _32d\"> </span>(33)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _13\"> </span>(120)<span class=\"_ _196\"> </span>88<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Contingent consideration relates to Yara Marine Technologies, reclassed to Liabilities associated with non-current assets and disposal group classified as held for sale, see <span class=\"fc2\">Note 7.2</span> Disposal of investments and <span class=\"fc2\">Note 8.5</span> Post balance sheet date events.<span class=\"_ _3e7\"> </span>There were no transfers between Level 1 and Level 2 in the period<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span>31 December 2022<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _32b\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Carrying amount<span class=\"_ _27\"> </span>Level 1<span class=\"_ _144\"> </span>Level 2<span class=\"_ _27\"> </span>Level 3<span class=\"_ _3e7\"> </span>Equity instruments<span class=\"_ _3e7\"> </span>Yara Growth Ventures<span class=\"_ _1cd\"> </span>26<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _8e\"> </span>26<span class=\"_ _3e7\"> </span>Other equity instruments<span class=\"_ _100\"> </span>28<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _8e\"> </span>28<span class=\"_ _3e7\"> </span>Derivatives<span class=\"_ _3e7\"> </span>Forward exchange contracts<span class=\"_ _1c6\"> </span>(19)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _18\"> </span>(19)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span>Cross-currency swaps<span class=\"_ _21e\"> </span>(104)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _88\"> </span>(104)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span>Interest-rate swaps designated for hedging<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _18\"> </span><span class=\"fc8\">(22)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _18\"> </span>(22)<span class=\"_ _71\"> </span>\u2013<span class=\"_ _3e7\"> </span></span>Other interest-rate swaps<span class=\"_ _1bf\"> </span>2<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _91\"> </span>2<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _3e7\"> </span>Embedded commodity derivatives<span class=\"_ _1a6\"> </span>12<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _8e\"> </span>12<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _3e7\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span>Contingent consideration<span class=\"_ _218\"> </span>(15)<span class=\"_ _71\"> </span>\u2013<span class=\"_ _18\"> </span>(15)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span>Net total balance<span class=\"_ _32d\"> </span>(92)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _13\"> </span>(146)<span class=\"_ _196\"> </span>54<span class=\"_ _3e7\"> </span>Reconciliation of fair value instruments at Level 3<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _2b6\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _28\"> </span>2022<span class=\"_ _3e7\"> </span></span>Balance at 1 January<span class=\"_ _1ea\"> </span>54<span class=\"_ _da\"> </span>(84)<span class=\"_ _3e7\"> </span>Total gains/(losses)<span class=\"_ _3e7\"> </span>- in income statement<span class=\"_ _293\"> </span>23<span class=\"_ _f3\"> </span>116<span class=\"_ _3e7\"> </span>- in other comprehensive income<span class=\"_ _163\"> </span>(8)<span class=\"_ _da\"> </span>12<span class=\"_ _3e7\"> </span>(Disposals)/additions<span class=\"_ _a5\"> </span>17<span class=\"_ _16\"> </span>12<span class=\"_ _3e7\"> </span>Foreign currency translation<span class=\"_ _1b3\"> </span>1<span class=\"_ _11\"> </span>(1)<span class=\"_ _3e7\"> </span>Balance at 31 December<span class=\"_ _243\"> </span>88<span class=\"_ _2c8\"> </span>54<span class=\"_ _3e7\"> </span>Sensitivity of fair value measurements of financial instruments at Level 3  at 31 December 2023<span class=\"_ _3e7\"> </span>The fair value of equity instruments at FVOCI is measured using a discounted cash flow model based on forecasted electricity prices. A reasonable change in forecasted electricity priced would not materially change the fair value of the shares. The fair values of YGV\u2019s equity instruments at FVTPL were measured applying different valuation methods, including funding rounds as proxy for their fair value where applicable, probabili<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ty-weighted future cash flow model and venture capital valuation model (VC model). Under the probability-weighted future cash flow model judgement is applied in determining assumptions such as possible future outcomes, the timing of these outcomes and their probabilities. When applying the VC model, a price-equity multiple is estimated based on observable market information of com<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>parable market participants. A reasonable change in assumptions used in the respective valuation models would not materially change the fair value of any of these investments.<span class=\"_ _3e7\"> </span>Gains and losses from financial instruments at fair value and hedging instruments recognized in the consolidated statement of income and consolidated statement of other comprehensive income<span class=\"_ _3e7\"> </span>2023<span class=\"_ _32e\"> </span><span class=\"fse\">Derivatives<span class=\"_ _189\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span></span>USD millions<span class=\"_ _a6\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Consolidated statement of income<span class=\"_ _32f\"> </span><span class=\"fc2\">6.1</span>, <span class=\"fc2\">6.2<span class=\"_ _2c5\"> </span></span>(63)<span class=\"_ _5e\"> </span>19<span class=\"_ _2c2\"> </span>24<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c5\"> </span>(20)<span class=\"_ _3e7\"> </span>Consolidated statement of comprehensive income 1)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _329\"> </span><span class=\"fc8\">\u2013<span class=\"_ _e8\"> </span>(3)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _e8\"> </span>(8)<span class=\"_ _2c\"> </span>(25)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(36)<span class=\"_ _3e7\"> </span></span>Total<span class=\"_ _d6\"> </span>(63)<span class=\"_ _2c5\"> </span>16<span class=\"_ _2c2\"> </span>24<span class=\"_ _e8\"> </span>(8)<span class=\"_ _2c\"> </span>(25)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(57)<span class=\"_ _3e7\"> </span>2022<span class=\"_ _147\"> </span><span class=\"fse\">Derivatives<span class=\"_ _fb\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span></span>USD millions<span class=\"_ _a6\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Consolidated statement of income<span class=\"_ _32f\"> </span><span class=\"fc2\">6.1</span>, <span class=\"fc2\">6.2<span class=\"_ _6d\"> </span></span>6<span class=\"_ _d9\"> </span>(20)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>2<span class=\"_ _2c5\"> </span>(15)<span class=\"_ _3e7\"> </span>Consolidated statement of comprehensive income 1)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _329\"> </span><span class=\"fc8\">\u2013<span class=\"_ _e8\"> </span>(8)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2f\"> </span>13<span class=\"_ _2c5\"> </span>(81)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(76)<span class=\"_ _3e7\"> </span></span>Total<span class=\"_ _330\"> </span>6<span class=\"_ _2c5\"> </span>(28)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _5e\"> </span>13<span class=\"_ _2c5\"> </span>(81)<span class=\"_ _e8\"> </span>2<span class=\"_ _5e\"> </span>(91)<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Amounts are presented before tax. See <span class=\"fc2\">note 2.8</span> Income taxes for specification of taxes",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsdb3\">Financial liabilities<span class=\"_ _3e7\"> </span></div>Interest-bearing borrowings are initially recognized at fair value less direct transaction costs. Subsequently they are measured at amortized cost using the effective interest method. Fair value on long-term interest-bearing debt and other long-term liabilities differs from the carrying amounts since some of the USD debenture bonds are held with fixed interest rates and are not subject to hedge accounting. For these USD debenture bonds with fixed interest rates and for other<span class=\"_ _3e7\"> </span>294<span class=\"_ _3e7\"> </span>Yara Integrated Report 2023<span class=\"_ _3e7\"> </span>CONTENT<span class=\"_ _3e7\"> </span>01 <span class=\"_ _5\"> </span><span class=\"ws0\"> <span class=\"_ _1\"></span>2023 IN BRIEF<span class=\"_ _3e7\"> </span></span>02 <span class=\"_ _5\"> </span><span class=\"ws0\"> <span class=\"_ _1\"></span>YEAR IN REVIEW<span class=\"_ _3e7\"> </span></span>03 <span class=\"_ _5\"> </span>GO<span class=\"_ _3e7\"> </span>the present value of future principal and interest cash flows. Cash flows are estimated by using available market rates as a benchmark and adding a credit margin derived from recent transactions or other information available",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-560": {
   "value": "6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span>Yara Growth Ventures AS (YGV), the corporate venture capital organization of Yara, invests in start-ups and in venture capital funds which sit at the intersection of science and technology in the food and agriculture industry. YGV\u2019s portfolio currently consists of 19 investments, of which 16 are equity positions and 3 are fund positions. The funding round in which YGV participated is the starting point for measuring fair value. For investments held less than 12 months, these funding rounds are considered the approximate of fair value unless there have been any significant developments or events prior to the balance sheet date. For investments held for 12 months or longer, Yara applies valuation techniques considering both observable and unobservable inputs. YGV\u2019s portfolio of funds is valued based on capital balance and further drawdowns",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-561": {
   "value": "6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsda9\">Yara Growth Ventures AS (YGV), the corporate venture capital organization of Yara, invests in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsdaa\">start-ups and in venture capital funds which sit at the intersection of science and technology in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsdab\">the food and agriculture industry. YGV\u2019s portfolio currently consists of 19 investments, of which </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsdac\">16 are equity positions and 3 are fund positions. The funding round in which YGV participated </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsdad\">is the starting point for measuring fair value. For investments held less than 12 months, these </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsdae\">funding rounds are considered the approximate of fair value unless there have been any significant </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsdaf\">developments or events prior to the balance sheet date. For investments held for 12 months or </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsdb0\">longer, Yara applies valuation techniques considering both observable and unobservable inputs. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsdb1\">YGV\u2019s portfolio of funds is valued based on capital balance and further drawdowns.<span class=\"_ _3e7\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-563": {
   "value": "6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span>Yara Growth Ventures AS (YGV), the corporate venture capital organization of Yara, invests in start-ups and in venture capital funds which sit at the intersection of science and technology in the food and agriculture industry. YGV\u2019s portfolio currently consists of 19 investments, of which 16 are equity positions and 3 are fund positions. The funding round in which YGV participated is the starting point for measuring fair value. For investments held less than 12 months, these funding rounds are considered the approximate of fair value unless there have been any significant developments or events prior to the balance sheet date. For investments held for 12 months or longer, Yara applies valuation techniques considering both observable and unobservable inputs. YGV\u2019s portfolio of funds is valued based on capital balance and further drawdowns.<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-564": {
   "value": "6.3 <span class=\"_ _21\"> </span>Financial instruments<span class=\"_ _3e7\"> </span>Yara Growth Ventures AS (YGV), the corporate venture capital organization of Yara, invests in start-ups and in venture capital funds which sit at the intersection of science and technology in the food and agriculture industry. YGV\u2019s portfolio currently consists of 19 investments, of which 16 are equity positions and 3 are fund positions. The funding round in which YGV participated is the starting point for measuring fair value. For investments held less than 12 months, these funding rounds are considered the approximate of fair value unless there have been any significant developments or events prior to the balance sheet date. For investments held for 12 months or longer, Yara applies valuation techniques considering both observable and unobservable inputs. YGV\u2019s portfolio of funds is valued based on capital balance and further drawdowns.<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "Carrying amounts and fair value per category<span class=\"_ _3e7\"> </span>31 December 2023<span class=\"_ _328\"> </span><span class=\"fse\">Derivatives<span class=\"_ _3e7\"> </span></span>Receivables and deposits<span class=\"_ _c4\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _1a2\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _34\"> </span>FV through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Non-current assets<span class=\"_ _3e7\"> </span>Other non-current financial assets<span class=\"_ _3e7\"> </span>4.6<span class=\"_ _15f\"> </span><span class=\"fc8\">3<span class=\"_ _2f\"> </span>15<span class=\"_ _2f\"> </span>28<span class=\"_ _2c2\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>134<span class=\"_ _3e7\"> </span></span>Current assets<span class=\"_ _3e7\"> </span>Trade receivables<span class=\"_ _3e7\"> </span>3.2<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,634<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,634<span class=\"_ _3e7\"> </span></span>Other current financial assets<span class=\"_ _3e7\"> </span>3.3<span class=\"_ _15f\"> </span><span class=\"fc8\">6<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>289<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>295<span class=\"_ _3e7\"> </span></span>Cash and cash equivalents<span class=\"_ _3e7\"> </span>3.4<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>539<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>539<span class=\"_ _3e7\"> </span></span>Sum financial assets<span class=\"_ _32a\"> </span>9<span class=\"_ _2c2\"> </span>15<span class=\"_ _4d\"> </span>2,491<span class=\"_ _2f\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>2,603<span class=\"_ _3e7\"> </span>Non-current liabilities<span class=\"_ _3e7\"> </span>Other non-current financial liabilities<span class=\"_ _2ef\"> </span>(71)<span class=\"_ _2c\"> </span>(13)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c5\"> </span>(24)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _50\"> </span>(108)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(3,284)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(3,284)<span class=\"_ _3e7\"> </span></span>Non-current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(306)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(306)<span class=\"_ _3e7\"> </span></span>Current liabilities<span class=\"_ _3e7\"> </span>Trade and other payables 1)<span class=\"_ _3e7\"> </span>5.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(1,906)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(1,906)<span class=\"_ _3e7\"> </span></span>Other current financial liabilities<span class=\"_ _210\"> </span>(33)<span class=\"_ _2c\"> </span>(24)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(324)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(381)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(517)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(517)<span class=\"_ _3e7\"> </span></span>Current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(123)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(123)<span class=\"_ _3e7\"> </span></span>Sum financial liabilities<span class=\"_ _142\"> </span>(104)<span class=\"_ _2c\"> </span>(37)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(6,484)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(6,625)<span class=\"_ _3e7\"> </span>Total net balance<span class=\"_ _242\"> </span>(95)<span class=\"_ _2c\"> </span>(22)<span class=\"_ _f\"> </span>2,491<span class=\"_ _2c2\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _181\"> </span>(6,484)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _4d\"> </span>(4,023<span class=\"_ _3e7\"> </span>Fair value<span class=\"_ _2f6\"> </span>(95)<span class=\"_ _2c8\"> </span>(22)<span class=\"_ _54\"> </span>2,491<span class=\"_ _2f\"> </span>67<span class=\"_ _2f\"> </span>20<span class=\"_ _54\"> </span>(6,391)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _3e7\"> </span>Unrecognized gain/(loss)<span class=\"_ _1d7\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _2f\"> </span>93<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>93<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Excluding non-financial liabilities<span class=\"_ _3e7\"> </span>Unrecognized gain on financial instruments at amortized cost is mainly related to non-current interest-bearing debt with fixed interest rate. See <span class=\"fc2\">note 5.3</span> Interest-bearing debt for details.<span class=\"_ _3e7\"> </span>Equity instruments at FV through P&amp;L refer to venture investments in addition to shares in fund investments. Equity instruments at FV through OCI refer mainly to shares in Pohjolan Voima Oyj. No dividends were received in 2023 from any of the mentioned investments<span class=\"_ _3e7\"> </span>Carrying amounts and fair value per category<span class=\"_ _3e7\"> </span>31 December 2022<span class=\"_ _328\"> </span><span class=\"fse\">Derivatives<span class=\"_ _3e7\"> </span></span>Receivables and deposits<span class=\"_ _c4\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span>USD millions<span class=\"_ _1a2\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _34\"> </span>FV through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Non-current assets<span class=\"_ _3e7\"> </span>Other non-current financial assets<span class=\"_ _3e7\"> </span>4.6<span class=\"_ _329\"> </span><span class=\"fc8\">18<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>20<span class=\"_ _2f\"> </span>26<span class=\"_ _2c2\"> </span>28<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2f\"> </span>93<span class=\"_ _3e7\"> </span></span>Current assets<span class=\"_ _3e7\"> </span>Trade receivables<span class=\"_ _3e7\"> </span>3.2<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>2,305<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>2,305<span class=\"_ _3e7\"> </span></span>Other current financial assets<span class=\"_ _3e7\"> </span>3.3<span class=\"_ _15f\"> </span><span class=\"fc8\">6<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>269<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>274<span class=\"_ _3e7\"> </span></span>Cash and cash equivalents<span class=\"_ _3e7\"> </span>3.4<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,010<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>1,010<span class=\"_ _3e7\"> </span></span>Sum financial assets<span class=\"_ _92\"> </span>24<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4d\"> </span>3,603<span class=\"_ _2f\"> </span>26<span class=\"_ _2f\"> </span>28<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4d\"> </span>3,682<span class=\"_ _3e7\"> </span>Non-current liabilities<span class=\"_ _3e7\"> </span>Other non-current financial liabilities<span class=\"_ _2ef\"> </span>(87)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c5\"> </span>(15)<span class=\"_ _28d\"> </span>(9)<span class=\"_ _53\"> </span>(151)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(3,597)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(3,597)<span class=\"_ _3e7\"> </span></span>Non-current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(292)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(292)<span class=\"_ _3e7\"> </span></span>Current liabilities<span class=\"_ _3e7\"> </span>Trade and other payables 1)<span class=\"_ _3e7\"> </span>5.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(2,334)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _54\"> </span>(2,334)<span class=\"_ _3e7\"> </span></span>Other current financial liabilities<span class=\"_ _210\"> </span>(28)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _50\"> </span>(374)<span class=\"_ _28d\"> </span>(6)<span class=\"_ _53\"> </span>(407)<span class=\"_ _3e7\"> </span>Interest-bearing debt<span class=\"_ _3e7\"> </span>5.3<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(210)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(210)<span class=\"_ _3e7\"> </span></span>Current lease liabilities<span class=\"_ _3e7\"> </span>4.5<span class=\"_ _236\"> </span><span class=\"fc8\">\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c1\"> </span>(118)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c1\"> </span>(118)<span class=\"_ _3e7\"> </span></span>Sum financial liabilities<span class=\"_ _142\"> </span>(115)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _54\"> </span>(6,941)<span class=\"_ _2c\"> </span>(15)<span class=\"_ _72\"> </span>(7,110)<span class=\"_ _3e7\"> </span>Total net balance<span class=\"_ _242\"> </span>(91)<span class=\"_ _2c\"> </span>(40)<span class=\"_ _f\"> </span>3,603<span class=\"_ _2c2\"> </span>26<span class=\"_ _2f\"> </span>28<span class=\"_ _181\"> </span>(6,941)<span class=\"_ _2c8\"> </span>(15)<span class=\"_ _72\"> </span>(3,429)<span class=\"_ _3e7\"> </span>Fair value<span class=\"_ _2f6\"> </span>(91)<span class=\"_ _2c8\"> </span>(40)<span class=\"_ _54\"> </span>3,603<span class=\"_ _2f\"> </span>26<span class=\"_ _2f\"> </span>28<span class=\"_ _54\"> </span>(6,671)<span class=\"_ _2c\"> </span>(15)<span class=\"_ _3e7\"> </span>Unrecognized gain/(loss)<span class=\"_ _1d7\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _329\"> </span>\u2013<span class=\"_ _4e\"> </span>270<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _4e\"> </span>270<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Excluding non-financial liabilities<span class=\"_ _3e7\"> </span>Unrecognized gain on financial instruments at amortized cost is mainly related to non-current interest-bearing debt with fixed interest rate. See <span class=\"fc2\">note 5.3</span> Interest-bearing debt for details.<span class=\"_ _3e7\"> </span>Equity instruments at FV through P&amp;L refer to venture investments in addition to shares in fund investments. Equity instruments at FV through OCI refer mainly to shares in Pohjolan Voima Oyj. No dividends were received in 2022 from any of the mentioned investments<span class=\"_ _3e7\"> </span><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsdc6\">Financial instruments at fair value<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsdc7\">31 December 2023<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsdc8\">USD millions<span class=\"_ _32b\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsdc9\">Carrying </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsdca\">amount<span class=\"_ _27\"> </span>Level 1<span class=\"_ _144\"> </span>Level 2<span class=\"_ _27\"> </span>Level 3<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsdcb\">Equity instruments<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdcc\">Yara Growth Ventures<span class=\"_ _1cd\"> </span>67<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _8e\"> </span>67<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdcd\">Other equity instruments<span class=\"_ _100\"> </span>20<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _8e\"> </span>20<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsdce\">Derivatives<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdcf\">Forward exchange contracts<span class=\"_ _44\"> </span>(4)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _98\"> </span>(4)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdd0\">Cross-currency swaps<span class=\"_ _21e\"> </span>(110)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _88\"> </span>(110)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdd1\">Interest-rate swaps designated for hedging<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsdd2\">6.2<span class=\"_ _95\"> </span><span class=\"fc8\">(2)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _98\"> </span>(2)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdd3\">Other interest-rate swaps<span class=\"_ _1bf\"> </span>1<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _91\"> </span>1<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdd4\">Embedded commodity derivatives<span class=\"_ _32c\"> </span>(3)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _95\"> </span>(3)<span class=\"_ _71\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsdd5\">Financial liabilities<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdd6\">Contingent consideration </div><div class=\"t m0 h23 ff3 fs13 fc8 sc0 ls1 ws0 gsdd7\">1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdd8\">(3)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _95\"> </span>(3)<span class=\"_ _71\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdd9\">Net total balance<span class=\"_ _32d\"> </span>(33)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _13\"> </span>(120)<span class=\"_ _196\"> </span>88<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h19 ff3 fsf fc8 sc0 ls1 ws0 gsdda\">1)</div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsddb\"> <span class=\"_ _0\"></span>Contingent consideration relates to Yara Marine Technologies, reclassed to Liabilities associated with non-current assets and disposal group </div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsddc\">classified as held for sale, see <span class=\"fc2\">Note 7.2</span> Disposal of investments and <span class=\"fc2\">Note 8.5</span> Post balance sheet date events.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsddd\">There were no transfers between Level 1 and Level 2 in the period<span class=\"_ _3e7\"> </span>.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsdde\">31 December 2022<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsddf\">USD millions<span class=\"_ _32b\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsde0\">Carrying </div><div class=\"t m0 h20 ff4 fse fc8 sc0 ls1 ws0 gsde1\">amount<span class=\"_ _27\"> </span>Level 1<span class=\"_ _144\"> </span>Level 2<span class=\"_ _27\"> </span>Level 3<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsde2\">Equity instruments<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsde3\">Yara Growth Ventures<span class=\"_ _1cd\"> </span>26<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _8e\"> </span>26<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsde4\">Other equity instruments<span class=\"_ _100\"> </span>28<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _8e\"> </span>28<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsde5\">Derivatives<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsde6\">Forward exchange contracts<span class=\"_ _1c6\"> </span>(19)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _18\"> </span>(19)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsde7\">Cross-currency swaps<span class=\"_ _21e\"> </span>(104)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _88\"> </span>(104)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsde8\">Interest-rate swaps designated for hedging<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gsde9\">6.2<span class=\"_ _18\"> </span><span class=\"fc8\">(22)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _18\"> </span>(22)<span class=\"_ _71\"> </span>\u2013<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdea\">Other interest-rate swaps<span class=\"_ _1bf\"> </span>2<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _91\"> </span>2<span class=\"_ _2cf\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdeb\">Embedded commodity derivatives<span class=\"_ _1a6\"> </span>12<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _8e\"> </span>12<span class=\"_ _b1\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsdec\">Financial liabilities<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsded\">Contingent consideration<span class=\"_ _218\"> </span>(15)<span class=\"_ _71\"> </span>\u2013<span class=\"_ _18\"> </span>(15)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdee\">Net total balance<span class=\"_ _32d\"> </span>(92)<span class=\"_ _1e8\"> </span>\u2013<span class=\"_ _13\"> </span>(146)<span class=\"_ _196\"> </span>54<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsdef\">Reconciliation of fair value instruments at Level 3<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h20 ff2 fs9 fc8 sc0 ls1 ws0 gsdf0\">USD millions<span class=\"_ _2b6\"> </span><span class=\"ff4 fse\">2023<span class=\"_ _28\"> </span>2022<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdf1\">Balance at 1 January<span class=\"_ _1ea\"> </span>54<span class=\"_ _da\"> </span>(84)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdf2\">Total gains/(losses)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdf3\">- in income statement<span class=\"_ _293\"> </span>23<span class=\"_ _f3\"> </span>116<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdf4\">- in other comprehensive income<span class=\"_ _163\"> </span>(8)<span class=\"_ _da\"> </span>12<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdf5\">(Disposals)/additions<span class=\"_ _a5\"> </span>17<span class=\"_ _16\"> </span>12<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdf6\">Foreign currency translation<span class=\"_ _1b3\"> </span>1<span class=\"_ _11\"> </span>(1)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsdf7\">Balance at 31 December<span class=\"_ _243\"> </span>88<span class=\"_ _2c8\"> </span>54<span class=\"_ _3e7\"> </span></div>Sensitivity of fair value measurements of financial instruments at Level 3  at 31 December 2023<span class=\"_ _3e7\"> </span>The fair value of equity instruments at FVOCI is measured using a discounted cash flow model based on forecasted electricity prices. A reasonable change in forecasted electricity priced would not materially change the fair value of the shares. The fair values of YGV\u2019s equity instruments at FVTPL were measured applying different valuation methods, including funding rounds as proxy for their fair value where applicable, probabili<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>ty-weighted future cash flow model and venture capital valuation model (VC model). Under the probability-weighted future cash flow model judgement is applied in determining assumptions such as possible future outcomes, the timing of these outcomes and their probabilities. When applying the VC model, a price-equity multiple is estimated based on observable market information of com<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span>parable market participants. A reasonable change in assumptions used in the respective valuation models would not materially change the fair value of any of these investments.<span class=\"_ _3e7\"> </span>Gains and losses from financial instruments at fair value and hedging instruments recognized in the consolidated statement of income and consolidated statement of other comprehensive income<span class=\"_ _3e7\"> </span>2023<span class=\"_ _32e\"> </span><span class=\"fse\">Derivatives<span class=\"_ _189\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span></span>USD millions<span class=\"_ _a6\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Consolidated statement of income<span class=\"_ _32f\"> </span><span class=\"fc2\">6.1</span>, <span class=\"fc2\">6.2<span class=\"_ _2c5\"> </span></span>(63)<span class=\"_ _5e\"> </span>19<span class=\"_ _2c2\"> </span>24<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _2c5\"> </span>(20)<span class=\"_ _3e7\"> </span>Consolidated statement of comprehensive income 1)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _329\"> </span><span class=\"fc8\">\u2013<span class=\"_ _e8\"> </span>(3)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _e8\"> </span>(8)<span class=\"_ _2c\"> </span>(25)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(36)<span class=\"_ _3e7\"> </span></span>Total<span class=\"_ _d6\"> </span>(63)<span class=\"_ _2c5\"> </span>16<span class=\"_ _2c2\"> </span>24<span class=\"_ _e8\"> </span>(8)<span class=\"_ _2c\"> </span>(25)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(57)<span class=\"_ _3e7\"> </span>2022<span class=\"_ _147\"> </span><span class=\"fse\">Derivatives<span class=\"_ _fb\"> </span>Equity instruments<span class=\"_ _be\"> </span>Financial liabilities<span class=\"_ _3e7\"> </span></span>USD millions<span class=\"_ _a6\"> </span><span class=\"ff4 fse\">Notes<span class=\"_ _3e7\"> </span></span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>Designated for hedging<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _3e7\"> </span>FV through OCI (no recycling)<span class=\"_ _e\"> </span>Amortized cost<span class=\"_ _3e7\"> </span>Fair value through P&amp;L<span class=\"_ _da\"> </span>Total<span class=\"_ _3e7\"> </span>Consolidated statement of income<span class=\"_ _32f\"> </span><span class=\"fc2\">6.1</span>, <span class=\"fc2\">6.2<span class=\"_ _6d\"> </span></span>6<span class=\"_ _d9\"> </span>(20)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _b2\"> </span>\u2013<span class=\"_ _6d\"> </span>2<span class=\"_ _2c5\"> </span>(15)<span class=\"_ _3e7\"> </span>Consolidated statement of comprehensive income 1)<span class=\"_ _3e7\"> </span>6.2<span class=\"_ _329\"> </span><span class=\"fc8\">\u2013<span class=\"_ _e8\"> </span>(8)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2f\"> </span>13<span class=\"_ _2c5\"> </span>(81)<span class=\"_ _151\"> </span>\u2013<span class=\"_ _2c5\"> </span>(76)<span class=\"_ _3e7\"> </span></span>Total<span class=\"_ _330\"> </span>6<span class=\"_ _2c5\"> </span>(28)<span class=\"_ _28d\"> </span>(2)<span class=\"_ _5e\"> </span>13<span class=\"_ _2c5\"> </span>(81)<span class=\"_ _e8\"> </span>2<span class=\"_ _5e\"> </span>(91)<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Amounts are presented before tax. See <span class=\"fc2\">note 2.8</span> Income taxes for specification of taxes",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "7.1  Business initiatives Yara Clean Ammonia Building on its long experience and leading position within logistics, optimization and trade, Yara established Yara Clean Ammonia (YCA) as a separate segment and business unit in 2021. The existing strong midstream position of YCA creates a strong position for development of new downstream market segments and upstream ownership positions in competitive low emission ammonia projects. The new ammonia segments being developed will fundamentally speed up the growth of the ammonia business. Those new segments are for shipping fuel, power production, ammonia as hydrogen carrier and low carbon fertilizer for food segments. On 31 March 2023, Yara announced the signing of a letter of intent with Enbridge Inc. to jointly develop and construct a world scale low-carbon blue ammonia production facility as equal part- ners, with a total project investment in the range of USD 2.6-2.9 billion, an expected capacity of 1.2-1.4 million tonnes per annum and with production start-up in 2027/2028. The facility (includ- ing autothermal reforming with carbon capture), will be located in Texas, United States. On 29 June 2023, Yara announced that BASF and YCA are collaborating on a joint study to develop and construct a world scale low-carbon blue ammonia production facility with carbon capture in the U.S. Gulf coast region. The companies are looking into the feasibility of a plant with a total capacity of 1.2 to 1.4 million tonnes per annum. CCS project in Sluiskil, Netherlands In November 2023, Yara announced that it signed a binding commercial agreement, enabling the first cross-border transportation and storage of CO2 . The CO 2 will be liquefied and shipped by Northern Lights from the Netherlands to permanent storage on the Norwegian continental shelf, 2,600 meters under the seabed. The agreement is expected to reduce annual CO 2-emissions by 800,000 tonnes from the ammonia production at Yara Sluiskil, corresponding to 0.5 percent of the total annual emissions (2022) in the Netherlands. The expected capex is approximately EUR 200 million and operations is projected to start in 2026. Acquisition of organic-based fertilizer in Italy In December 2023 Yara announced that it is acquiring the organic-based fertilizer business of Agribios Italiana. The acquisition was completed in February 2024, with immaterial effect on the financial statements for 2024.",
   "dimensions": {
    "concept": "yarainternationalasa:Page301",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "7.2 <span class=\"_ _4\"> </span>Disposal of investments<span class=\"_ _3e7\"> </span>Disposal of Yara Dallol B.V.<span class=\"_ _3e7\"> </span>On 27 January 2023, Yara completed the sale of its ownership interest in the Dallol mining project in Ethiopia. The sale had immaterial impact on Yara\u2019s 2023 financial statements.<span class=\"_ _3e7\"> </span>Disposal group held-for-sale<span class=\"_ _3e7\"> </span>The disposal group held for sale as at 31 December 2023 includes assets and liabilities for Yara Marine Technologies AS and Yara C\u00f4te d\u2019Ivoire S.A. The divestment of Yara Marine Technologies AS was completed in January 2024. The disposals are not expected to significantly impact the financial statements for 2024",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "7.2 <span class=\"_ _4\"> </span>Disposal of investments<span class=\"_ _3e7\"> </span>Disposal of Yara Dallol B.V.<span class=\"_ _3e7\"> </span>On 27 January 2023, Yara completed the sale of its ownership interest in the Dallol mining project in Ethiopia. The sale had immaterial impact on Yara\u2019s 2023 financial statements.<span class=\"_ _3e7\"> </span>Disposal group held-for-sale<span class=\"_ _3e7\"> </span>The disposal group held for sale as at 31 December 2023 includes assets and liabilities for Yara Marine Technologies AS and Yara C\u00f4te d\u2019Ivoire S.A. The divestment of Yara Marine Technologies AS was completed in January 2024. The disposals are not expected to significantly impact the financial statements for 2024",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gse2d\">8.2 <span class=\"_ _102\"></span>Share-based remuneration<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gse2e\">To support the alignment between executives and shareholder interests and to ensure retention </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gse2f\">of key talents in the company, an amount equal to 30 percent of the Base Salary may be awarded </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gse30\">by the Board on an annual basis. The net after tax amount must be invested in Yara shares within </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gse31\">a period of one month after the grant and the shares must be retained for minimum 3 years. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gse32\">Executives who resign from Yara must reimburse to the company at the time of resignation the net </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gse33\">proceeds of the selling of the shares that are still within the lock-in period.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gse34\">The grant of Share-based remuneration (SBR) is conditional on Yara\u2019s Net income/(loss) excluding </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gse35\">foreign currency exchange gain/(loss) and special items being positive in sum over the last three </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gse36\">years. Yara\u2019s CEO can on a discretionary basis decide that SBR shall not be granted for a given </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gse37\">year and Yara\u2019s Board of Directors can decide that SBR shall not be granted to the CEO for a given </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gse38\">year. Such an assessment will amongst other factors be evaluated against Yara\u2019s performance </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gse39\">towards its strategic targets of sustainable value creation, hereunder performance indicators linked </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gse3a\">to People, Planet and Prosperity.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "8.2 <span class=\"_ _102\"></span>Share-based remuneration<span class=\"_ _3e7\"> </span>To support the alignment between executives and shareholder interests and to ensure retention of key talents in the company, an amount equal to 30 percent of the Base Salary may be awarded by the Board on an annual basis. The net after tax amount must be invested in Yara shares within a period of one month after the grant and the shares must be retained for minimum 3 years. Executives who resign from Yara must reimburse to the company at the time of resignation the net proceeds of the selling of the shares that are still within the lock-in period.<span class=\"_ _3e7\"> </span>The grant of Share-based remuneration (SBR) is conditional on Yara\u2019s Net income/(loss) excluding foreign currency exchange gain/(loss) and special items being positive in sum over the last three years. Yara\u2019s CEO can on a discretionary basis decide that SBR shall not be granted for a given year and Yara\u2019s Board of Directors can decide that SBR shall not be granted to the CEO for a given year. Such an assessment will amongst other factors be evaluated against Yara\u2019s performance towards its strategic targets of sustainable value creation, hereunder performance indicators linked to People, Planet and Prosperity",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "8.3 <span class=\"_ _102\"></span>External audit remuneration<span class=\"_ _3e7\"> </span>Deloitte AS (Deloitte) is Yara\u2019s appointed auditor. A few subsidiaries of Yara International ASA have appointed other audit firms. The following table shows total audit and other services deliv-<span class=\"_ _3e7\"> </span>ered to the group by the appointed auditor.<span class=\"_ _3e7\"> </span>USD thousands<span class=\"_ _172\"> </span><span class=\"ff4 fse\">Audit fee<span class=\"_ _3e7\"> </span></span>Assurance services<span class=\"_ _146\"> </span>Tax services<span class=\"_ _3e7\"> </span>Other non-audit services<span class=\"_ _128\"> </span>Total<span class=\"_ _3e7\"> </span>2023<span class=\"_ _3e7\"> </span>Deloitte Norway<span class=\"_ _ff\"> </span>953<span class=\"_ _1e8\"> </span>557<span class=\"_ _e1\"> </span>7<span class=\"_ _72\"> </span>51<span class=\"_ _df\"> </span>1,568<span class=\"_ _3e7\"> </span>Deloitte abroad<span class=\"_ _f1\"> </span>3,272<span class=\"_ _1e8\"> </span>672<span class=\"_ _1e8\"> </span>210<span class=\"_ _72\"> </span>10<span class=\"_ _df\"> </span>4,165<span class=\"_ _3e7\"> </span>Total Deloitte<span class=\"_ _138\"> </span>4,225<span class=\"_ _1c5\"> </span>1,230 1)<span class=\"_ _3e7\"> </span>217<span class=\"_ _72\"> </span>61<span class=\"_ _e0\"> </span>5,734<span class=\"_ _3e7\"> </span>Others<span class=\"_ _73\"> </span>571<span class=\"_ _e2\"> </span>1<span class=\"_ _72\"> </span>36<span class=\"_ _e2\"> </span>6<span class=\"_ _1e8\"> </span>614<span class=\"_ _3e7\"> </span>Total<span class=\"_ _1c7\"> </span>4,796<span class=\"_ _df\"> </span>1,231<span class=\"_ _1e8\"> </span>253<span class=\"_ _72\"> </span>67<span class=\"_ _e0\"> </span>6,347<span class=\"_ _3e7\"> </span>2022<span class=\"_ _3e7\"> </span>Deloitte Norway<span class=\"_ _ff\"> </span>939<span class=\"_ _1e8\"> </span>497<span class=\"_ _72\"> </span>24<span class=\"_ _10b\"> </span>\u2013<span class=\"_ _df\"> </span>1,460<span class=\"_ _3e7\"> </span>Deloitte abroad<span class=\"_ _f1\"> </span>3,086<span class=\"_ _1e8\"> </span>360<span class=\"_ _1e8\"> </span>551<span class=\"_ _72\"> </span>11<span class=\"_ _df\"> </span>4,008<span class=\"_ _3e7\"> </span>Total Deloitte<span class=\"_ _138\"> </span>4,025<span class=\"_ _1e8\"> </span>857<span class=\"_ _1e8\"> </span>575<span class=\"_ _72\"> </span>11<span class=\"_ _df\"> </span>5,468<span class=\"_ _3e7\"> </span>Others<span class=\"_ _73\"> </span>492<span class=\"_ _e2\"> </span>8<span class=\"_ _72\"> </span>60<span class=\"_ _72\"> </span>45<span class=\"_ _1e8\"> </span>605<span class=\"_ _3e7\"> </span>Total<span class=\"_ _1c7\"> </span>4,517<span class=\"_ _1e8\"> </span>865<span class=\"_ _71\"> </span>635<span class=\"_ _72\"> </span>56<span class=\"_ _e0\"> </span>6,073<span class=\"_ _3e7\"> </span>1) <span class=\"_ _0\"></span>Assurance services are mainly related to sustainability reporting, debt issuance, government grants, and the potential IPO of Yara Clean Ammonia",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "<div class=\"t m0 h4b ff2 fs1b fc4 sc0 ls1 ws0 gs6fc\">8.4 <span class=\"_ _0\"></span>Composition of the group<span class=\"_ _3e7\"> </span></div>The consolidated financial statements of Yara comprise 132 legal companies that are controlled by Yara. The material subsidiaries are disclosed in the table below, including the main parent(s). This list also includes major holding companies.<span class=\"_ _3e7\"> </span>Subsidiaries<span class=\"_ _16a\"> </span>Ownership<span class=\"_ _c0\"> </span>Registered office<span class=\"_ _104\"> </span>Main parent(s)<span class=\"_ _3e7\"> </span>Yara Argentina S.A.<span class=\"_ _206\"> </span>100.0%<span class=\"_ _c0\"> </span>Argentina<span class=\"_ _f1\"> </span>Yara Iberian S.A.U.<span class=\"_ _3e7\"> </span>Chemical Holdings Pty Ltd.<span class=\"_ _332\"> </span>100.0%<span class=\"_ _c0\"> </span>Australia<span class=\"_ _201\"> </span>Yara Australia Pty Ltd.<span class=\"_ _3e7\"> </span>Yara Australia Pty Ltd.<span class=\"_ _333\"> </span>100.0%<span class=\"_ _c0\"> </span>Australia<span class=\"_ _201\"> </span>Yara Technology B.V.<span class=\"_ _3e7\"> </span>Yara Pilbara Fertilisers Pty Ltd.<span class=\"_ _295\"> </span>100.0%<span class=\"_ _c0\"> </span>Australia<span class=\"_ _201\"> </span>Chemical Holdings Pty Ltd.<span class=\"_ _3e7\"> </span>Yara Environmental Technologies GmbH<span class=\"_ _1b9\"> </span>100.0%<span class=\"_ _c0\"> </span>Austria<span class=\"_ _301\"> </span>Yara Investment GmbH<span class=\"_ _3e7\"> </span>Yara Belgium S.A./N.V.<span class=\"_ _12e\"> </span>100.0%<span class=\"_ _c0\"> </span>Belgium<span class=\"_ _16f\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Tertre S.A.<span class=\"_ _92\"> </span>100.0%<span class=\"_ _c0\"> </span>Belgium<span class=\"_ _16f\"> </span>Yara Belgium S.A./N.V.<span class=\"_ _3e7\"> </span>Yara Trinidad Ltd.<span class=\"_ _25e\"> </span>100.0%<span class=\"_ _135\"> </span>Trinidad and Tobago<span class=\"_ _23\"> </span>Yara Caribbean (2002) Ltd.<span class=\"_ _3e7\"> </span>Yara Brasil Fertilizantes S.A.<span class=\"_ _334\"> </span>100.0%<span class=\"_ _c0\"> </span>Brazil<span class=\"_ _335\"> </span>Yara South America Investments B.V.<span class=\"_ _3e7\"> </span>Yara Belle Plaine Inc.<span class=\"_ _19b\"> </span>100.0%<span class=\"_ _135\"> </span>Canada<span class=\"_ _208\"> </span>Yara Canada Holding Inc.<span class=\"_ _3e7\"> </span>Yara Canada Holding Inc.<span class=\"_ _336\"> </span>100.0%<span class=\"_ _c0\"> </span>Canada<span class=\"_ _208\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara Canada Inc.<span class=\"_ _328\"> </span>100.0%<span class=\"_ _1de\"> </span>Canada<span class=\"_ _208\"> </span>Fertilizer Holdings AS (93.9%) and Yara North America Inc. (6.1%).<span class=\"_ _3e7\"> </span>Yara Chile Fertilizantes Ltda.<span class=\"_ _337\"> </span>100.0%<span class=\"_ _c0\"> </span>Chile<span class=\"_ _134\"> </span>Yara Phosyn Ltd.<span class=\"_ _3e7\"> </span>Yara Trading (Shanghai) Co. Ltd.<span class=\"_ _338\"> </span>100.0%<span class=\"_ _c0\"> </span>China<span class=\"_ _335\"> </span>Yara Asia Pte Ltd.<span class=\"_ _3e7\"> </span>Yara Colombia S.A.<span class=\"_ _1d1\"> </span>99.4%<span class=\"_ _1de\"> </span>Colombia<span class=\"_ _212\"> </span>Yara International ASA (70.1%) and OFD Holding S. de R.L. (29.3%)<span class=\"_ _3e7\"> </span>Yara Industrial Colombia S.A.S.<span class=\"_ _263\"> </span>99.0%<span class=\"_ _135\"> </span>Colombia<span class=\"_ _284\"> </span>Yara Colombia S.A.<span class=\"_ _3e7\"> </span>Yara Costa Rica S. de R.L.<span class=\"_ _198\"> </span>87.56%<span class=\"_ _1de\"> </span>Costa Rica<span class=\"_ _111\"> </span>Yara Iberian S.A.U.<span class=\"_ _3e7\"> </span>Yara Danmark A/S<span class=\"_ _1a1\"> </span>100.0%<span class=\"_ _c0\"> </span>Denmark<span class=\"_ _174\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yarecuador Cia. Ltda.<span class=\"_ _163\"> </span>100.0%<span class=\"_ _1de\"> </span>Ecuador<span class=\"_ _138\"> </span>Yara Colombia S.A. (99.9%) and Yara Industrial Colombia S.A.S. (0.1%)<span class=\"_ _3e7\"> </span>Yara Agri Trade Misr<span class=\"_ _25d\"> </span>51.0%<span class=\"_ _c0\"> </span>Egypt<span class=\"_ _f7\"> </span>Yara Trade Misr Ltd.<span class=\"_ _3e7\"> </span>Yara Phosphates Oy<span class=\"_ _2cd\"> </span>100.0%<span class=\"_ _c0\"> </span>Finland<span class=\"_ _189\"> </span>Yara Suomi Oy<span class=\"_ _3e7\"> </span>Yara Suomi Oy<span class=\"_ _191\"> </span>100.0%<span class=\"_ _c0\"> </span>Finland<span class=\"_ _189\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara France SAS<span class=\"_ _2d0\"> </span>100.0%<span class=\"_ _c0\"> </span>France<span class=\"_ _1fc\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Besitz GmbH<span class=\"_ _1d7\"> </span>100.0%<span class=\"_ _c0\"> </span>Germany<span class=\"_ _20d\"> </span>Yara GmbH &amp; Co. KG<span class=\"_ _3e7\"> </span>Yara Brunsb\u00fcttel GmbH<span class=\"_ _2b7\"> </span>100.0%<span class=\"_ _135\"> </span>Germany<span class=\"_ _172\"> </span>Yara GmbH &amp; Co. KG<span class=\"_ _3e7\"> </span>Yara GmbH &amp; Co. KG<span class=\"_ _163\"> </span>100.0%<span class=\"_ _c0\"> </span>Germany<span class=\"_ _172\"> </span>Yara Investments Germany SE Yara Investment GmbH<span class=\"_ _164\"> </span>100.0%<span class=\"_ _c0\"> </span>Germany<span class=\"_ _20d\"> </span>Yara GmbH &amp; Co. KG<span class=\"_ _3e7\"> </span>Yara Investments Germany SE <span class=\"_ _126\"> </span>100.0%<span class=\"_ _c0\"> </span>Germany<span class=\"_ _20d\"> </span>Yara Nederland B.V<div class=\"t m3 h20 ff4 fse fc8 sc0 ls1 ws0 gse3d\">Subsidiaries<span class=\"_ _16a\"> </span>Ownership<span class=\"_ _c0\"> </span>Registered office<span class=\"_ _104\"> </span>Main parent(s)<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse3e\">Yara Ghana Ltd.<span class=\"_ _2c3\"> </span>100.0%<span class=\"_ _c0\"> </span>Ghana<span class=\"_ _f8\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse3f\">Yara Hellas S.A.<span class=\"_ _221\"> </span>100.0%<span class=\"_ _c0\"> </span>Greece<span class=\"_ _339\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse40\">Yara Guatemala S.A.<span class=\"_ _16b\"> </span>100.0%<span class=\"_ _1de\"> </span>Guatemala<span class=\"_ _1cb\"> </span>Yara International ASA<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse41\">Yara Fertilisers India Pvt. Ltd.<span class=\"_ _1d5\"> </span>100.0%<span class=\"_ _c0\"> </span>India<span class=\"_ _209\"> </span>Yara Asia Pte Ltd.<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse42\">P.T. Yara Indonesia<span class=\"_ _199\"> </span>100.0%<span class=\"_ _1de\"> </span>Indonesia<span class=\"_ _288\"> </span>Yara Asia Pte Ltd.<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse43\">Yara Insurance DAC<span class=\"_ _2de\"> </span>100.0%<span class=\"_ _1de\"> </span>Ireland<span class=\"_ _195\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse44\">Yara Italia S.p.A.<span class=\"_ _328\"> </span>100.0%<span class=\"_ _c0\"> </span>Italy<span class=\"_ _186\"> </span>Yara Investment GmbH (72.3%) and Yara Nederland B.V. (27.7%)<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse45\">Yara C\u00f4te d\u2019Ivoire S.A.<span class=\"_ _33a\"> </span>100.0%<span class=\"_ _c0\"> </span>Ivory Coast<span class=\"_ _10\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse46\">Yara East Africa Ltd.<span class=\"_ _114\"> </span>100.0%<span class=\"_ _c0\"> </span>Kenya<span class=\"_ _1d6\"> </span>Yara Overseas Ltd.<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse47\">Yara International (M) Sdn Bhd<span class=\"_ _1d5\"> </span>70.0%<span class=\"_ _c0\"> </span>Malaysia<span class=\"_ _172\"> </span>Yara Asia Pte Ltd.<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse48\">Yara M\u00e9xico S. de R.L. de C.V.<span class=\"_ _6\"> </span>100.0%<span class=\"_ _c0\"> </span>Mexico<span class=\"_ _fb\"> </span>OFD Holding S. de R.L. (71.9%) and Yara Nederland B.V. (28.1%)<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse49\">Fertilizer Holdings AS<span class=\"_ _15a\"> </span>100.0%<span class=\"_ _135\"> </span>Norway<span class=\"_ _f0\"> </span>Yara International ASA<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse4a\">Her\u00f8ya Nett AS<span class=\"_ _182\"> </span>100.0%<span class=\"_ _c0\"> </span>Norway<span class=\"_ _f0\"> </span>Yara Norge AS<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse4b\">OFD Holding S. de R.L.<span class=\"_ _22b\"> </span>100.0%<span class=\"_ _135\"> </span>Norway<span class=\"_ _33b\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse4c\">Yara AS<span class=\"_ _2f2\"> </span>100.0%<span class=\"_ _c0\"> </span>Norway<span class=\"_ _f0\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse4d\">Yara Birkeland AS<span class=\"_ _12c\"> </span>100.0%<span class=\"_ _c0\"> </span>Norway<span class=\"_ _f0\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse4e\">Yara Clean Ammonia AS<span class=\"_ _257\"> </span>100.0%<span class=\"_ _c0\"> </span>Norway<span class=\"_ _f0\"> </span>Yara International ASA<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse4f\">Yara Clean Ammonia Norge AS<span class=\"_ _1bf\"> </span>100.0%<span class=\"_ _c0\"> </span>Norway<span class=\"_ _f0\"> </span>Yara Clean Ammonia AS<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse50\">Yara Growth Ventures AS<span class=\"_ _32d\"> </span>100.0%<span class=\"_ _c0\"> </span>Norway<span class=\"_ _f0\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse51\">Yara LPG Shipping AS<span class=\"_ _33a\"> </span>100.0%<span class=\"_ _135\"> </span>Norway<span class=\"_ _f0\"> </span>Yara Clean Ammonia Norge AS<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse52\">Yara Marine Technologies AS<span class=\"_ _1cd\"> </span>100.0%<span class=\"_ _c0\"> </span>Norway<span class=\"_ _f0\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse53\">Yara Norge AS<span class=\"_ _191\"> </span>100.0%<span class=\"_ _1de\"> </span>Norway<span class=\"_ _f0\"> </span>Yara International ASA<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse54\">Yara Fertilizers Philippines Inc.<span class=\"_ _140\"> </span>100.0%<span class=\"_ _1de\"> </span>Philippines<span class=\"_ _10\"> </span>Yara Asia Pte Ltd.<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse55\">Yara Poland Sp. z o.o.<span class=\"_ _63\"> </span>100.0%<span class=\"_ _135\"> </span>Poland<span class=\"_ _339\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse56\">Yara Rwanda Ltd.<span class=\"_ _96\"> </span>100.0%<span class=\"_ _c0\"> </span>Rwanda<span class=\"_ _138\"> </span>Yara Tanzania Ltd.<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse57\">Yara Asia Pte Ltd.<span class=\"_ _12c\"> </span>100.0%<span class=\"_ _c0\"> </span>Singapore<span class=\"_ _e5\"> </span>Yara International ASA<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse58\">Yara Africa Fertilizers (Pty) Ltd.<span class=\"_ _33c\"> </span>100.0%<span class=\"_ _c0\"> </span>South Africa<span class=\"_ _c2\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse59\">Yara Animal Nutrition South Africa (Pty) Ltd.<span class=\"_ _215\"> </span>100.0%<span class=\"_ _c0\"> </span>South Africa<span class=\"_ _c2\"> </span>Yara Phosphates Oy<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse5a\">Yara Iberian S.A.U.<span class=\"_ _2dd\"> </span>100.0%<span class=\"_ _c0\"> </span>Spain<span class=\"_ _335\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse5b\">Yara AB<span class=\"_ _169\"> </span>100.0%<span class=\"_ _1de\"> </span>Sweden<span class=\"_ _219\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse5c\">Yara Marine Technologies AB<span class=\"_ _274\"> </span>100.0%<span class=\"_ _c0\"> </span>Sweden<span class=\"_ _219\"> </span>Yara Marine Technologies AS<span class=\"_ _3e7\"> </span></div><div class=\"t m3 h22 ff3 fs12 fc8 sc0 ls1 ws0 gse5d\">Yara Clean Ammonia Switzerland SA<span class=\"_ _1c0\"> </span>100.0%<span class=\"_ _c0\"> </span>Switzerland<span class=\"_ _47\"> </span>Yara Clean Ammonia Norge AS<span class=\"_ _3e7\"> </span></div>Subsidiaries<span class=\"_ _16a\"> </span>Ownership<span class=\"_ _c0\"> </span>Registered office<span class=\"_ _104\"> </span>Main parent(s)<span class=\"_ _3e7\"> </span>Yara Switzerland Ltd.<span class=\"_ _163\"> </span>100.0%<span class=\"_ _c0\"> </span>Switzerland<span class=\"_ _47\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Tanzania Ltd.<span class=\"_ _1a1\"> </span>100.0%<span class=\"_ _1de\"> </span>Tanzania<span class=\"_ _172\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara Thailand Ltd.<span class=\"_ _33d\"> </span>100.0%<span class=\"_ _c0\"> </span>Thailand<span class=\"_ _18a\"> </span>Yara Asia Pte Ltd.<span class=\"_ _3e7\"> </span>Yara Holding Netherlands B.V.<span class=\"_ _140\"> </span>100.0%<span class=\"_ _135\"> </span>The Netherlands<span class=\"_ _d9\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara Nederland B.V.<span class=\"_ _93\"> </span>100.0%<span class=\"_ _c0\"> </span>The Netherlands<span class=\"_ _d9\"> </span>Yara Holding Netherlands B.V.<span class=\"_ _3e7\"> </span>Yara Sluiskil B.V.<span class=\"_ _1da\"> </span>100.0%<span class=\"_ _1de\"> </span>The Netherlands<span class=\"_ _d9\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara South America Investments B.V.<span class=\"_ _12b\"> </span>100.0%<span class=\"_ _1de\"> </span>The Netherlands<span class=\"_ _d9\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Technology B.V.<span class=\"_ _62\"> </span>100.0%<span class=\"_ _c0\"> </span>The Netherlands<span class=\"_ _d9\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Vlaardingen B.V.<span class=\"_ _33e\"> </span>100.0%<span class=\"_ _c0\"> </span>The Netherlands<span class=\"_ _d9\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Caribbean (2002) Ltd.<span class=\"_ _332\"> </span>100.0%<span class=\"_ _c0\"> </span>Trinidad and Tobago<span class=\"_ _23\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara UK Ltd.<span class=\"_ _16a\"> </span>100.0%<span class=\"_ _c0\"> </span>United Kingdom<span class=\"_ _1aa\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Agoro Carbon Alliance US, Inc.<span class=\"_ _1b6\"> </span>100.0%<span class=\"_ _1de\"> </span>United States<span class=\"_ _1db\"> </span>Yara North America Inc. (66%) and Agronomic Technology Corp. (34%)<span class=\"_ _3e7\"> </span>Agronomic Technology Corp.<span class=\"_ _fd\"> </span>100.0%<span class=\"_ _c0\"> </span>United States<span class=\"_ _132\"> </span>Yara North America Inc.<span class=\"_ _3e7\"> </span>Freeport Ammonia LLC<span class=\"_ _22b\"> </span>100.0%<span class=\"_ _135\"> </span>United States<span class=\"_ _132\"> </span>Yara North America Inc.<span class=\"_ _3e7\"> </span>Yara Clean Ammonia US Inc.<span class=\"_ _136\"> </span>100.0%<span class=\"_ _135\"> </span>United States<span class=\"_ _132\"> </span>Yara Clean Ammonia Norge AS<span class=\"_ _3e7\"> </span>Yara North America Inc.<span class=\"_ _2b7\"> </span>100.0%<span class=\"_ _c0\"> </span>United States<span class=\"_ _132\"> </span>Yara International ASA<span class=\"_ _3e7\"> </span>Yara West Sacramento Terminal LLC<span class=\"_ _2c6\"> </span>100.0%<span class=\"_ _c0\"> </span>United States<span class=\"_ _132\"> </span>Yara North America Inc.<span class=\"_ _3e7\"> </span>Yara Vietnam Co. Ltd.<span class=\"_ _33e\"> </span>100.0%<span class=\"_ _c0\"> </span>Vietnam<span class=\"_ _33f\"> </span>Yara Asia Pte Ltd.<span class=\"_ _3e7\"> </span>Yara Fertilizer Zambia Ltd.<span class=\"_ _23e\"> </span>100.0%<span class=\"_ _1de\"> </span>Zambia<span class=\"_ _33b\"> </span>Yara Nederland B.V",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "8.4 <span class=\"_ _0\"></span>Composition of the group<span class=\"_ _3e7\"> </span>The consolidated financial statements of Yara comprise 132 legal companies that are controlled by Yara. The material subsidiaries are disclosed in the table below, including the main parent(s). This list also includes major holding companies.<span class=\"_ _3e7\"> </span>Subsidiaries<span class=\"_ _16a\"> </span>Ownership<span class=\"_ _c0\"> </span>Registered office<span class=\"_ _104\"> </span>Main parent(s)<span class=\"_ _3e7\"> </span>Yara Argentina S.A.<span class=\"_ _206\"> </span>100.0%<span class=\"_ _c0\"> </span>Argentina<span class=\"_ _f1\"> </span>Yara Iberian S.A.U.<span class=\"_ _3e7\"> </span>Chemical Holdings Pty Ltd.<span class=\"_ _332\"> </span>100.0%<span class=\"_ _c0\"> </span>Australia<span class=\"_ _201\"> </span>Yara Australia Pty Ltd.<span class=\"_ _3e7\"> </span>Yara Australia Pty Ltd.<span class=\"_ _333\"> </span>100.0%<span class=\"_ _c0\"> </span>Australia<span class=\"_ _201\"> </span>Yara Technology B.V.<span class=\"_ _3e7\"> </span>Yara Pilbara Fertilisers Pty Ltd.<span class=\"_ _295\"> </span>100.0%<span class=\"_ _c0\"> </span>Australia<span class=\"_ _201\"> </span>Chemical Holdings Pty Ltd.<span class=\"_ _3e7\"> </span>Yara Environmental Technologies GmbH<span class=\"_ _1b9\"> </span>100.0%<span class=\"_ _c0\"> </span>Austria<span class=\"_ _301\"> </span>Yara Investment GmbH<span class=\"_ _3e7\"> </span>Yara Belgium S.A./N.V.<span class=\"_ _12e\"> </span>100.0%<span class=\"_ _c0\"> </span>Belgium<span class=\"_ _16f\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Tertre S.A.<span class=\"_ _92\"> </span>100.0%<span class=\"_ _c0\"> </span>Belgium<span class=\"_ _16f\"> </span>Yara Belgium S.A./N.V.<span class=\"_ _3e7\"> </span>Yara Trinidad Ltd.<span class=\"_ _25e\"> </span>100.0%<span class=\"_ _135\"> </span>Trinidad and Tobago<span class=\"_ _23\"> </span>Yara Caribbean (2002) Ltd.<span class=\"_ _3e7\"> </span>Yara Brasil Fertilizantes S.A.<span class=\"_ _334\"> </span>100.0%<span class=\"_ _c0\"> </span>Brazil<span class=\"_ _335\"> </span>Yara South America Investments B.V.<span class=\"_ _3e7\"> </span>Yara Belle Plaine Inc.<span class=\"_ _19b\"> </span>100.0%<span class=\"_ _135\"> </span>Canada<span class=\"_ _208\"> </span>Yara Canada Holding Inc.<span class=\"_ _3e7\"> </span>Yara Canada Holding Inc.<span class=\"_ _336\"> </span>100.0%<span class=\"_ _c0\"> </span>Canada<span class=\"_ _208\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara Canada Inc.<span class=\"_ _328\"> </span>100.0%<span class=\"_ _1de\"> </span>Canada<span class=\"_ _208\"> </span>Fertilizer Holdings AS (93.9%) and Yara North America Inc. (6.1%).<span class=\"_ _3e7\"> </span>Yara Chile Fertilizantes Ltda.<span class=\"_ _337\"> </span>100.0%<span class=\"_ _c0\"> </span>Chile<span class=\"_ _134\"> </span>Yara Phosyn Ltd.<span class=\"_ _3e7\"> </span>Yara Trading (Shanghai) Co. Ltd.<span class=\"_ _338\"> </span>100.0%<span class=\"_ _c0\"> </span>China<span class=\"_ _335\"> </span>Yara Asia Pte Ltd.<span class=\"_ _3e7\"> </span>Yara Colombia S.A.<span class=\"_ _1d1\"> </span>99.4%<span class=\"_ _1de\"> </span>Colombia<span class=\"_ _212\"> </span>Yara International ASA (70.1%) and OFD Holding S. de R.L. (29.3%)<span class=\"_ _3e7\"> </span>Yara Industrial Colombia S.A.S.<span class=\"_ _263\"> </span>99.0%<span class=\"_ _135\"> </span>Colombia<span class=\"_ _284\"> </span>Yara Colombia S.A.<span class=\"_ _3e7\"> </span>Yara Costa Rica S. de R.L.<span class=\"_ _198\"> </span>87.56%<span class=\"_ _1de\"> </span>Costa Rica<span class=\"_ _111\"> </span>Yara Iberian S.A.U.<span class=\"_ _3e7\"> </span>Yara Danmark A/S<span class=\"_ _1a1\"> </span>100.0%<span class=\"_ _c0\"> </span>Denmark<span class=\"_ _174\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yarecuador Cia. Ltda.<span class=\"_ _163\"> </span>100.0%<span class=\"_ _1de\"> </span>Ecuador<span class=\"_ _138\"> </span>Yara Colombia S.A. (99.9%) and Yara Industrial Colombia S.A.S. (0.1%)<span class=\"_ _3e7\"> </span>Yara Agri Trade Misr<span class=\"_ _25d\"> </span>51.0%<span class=\"_ _c0\"> </span>Egypt<span class=\"_ _f7\"> </span>Yara Trade Misr Ltd.<span class=\"_ _3e7\"> </span>Yara Phosphates Oy<span class=\"_ _2cd\"> </span>100.0%<span class=\"_ _c0\"> </span>Finland<span class=\"_ _189\"> </span>Yara Suomi Oy<span class=\"_ _3e7\"> </span>Yara Suomi Oy<span class=\"_ _191\"> </span>100.0%<span class=\"_ _c0\"> </span>Finland<span class=\"_ _189\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara France SAS<span class=\"_ _2d0\"> </span>100.0%<span class=\"_ _c0\"> </span>France<span class=\"_ _1fc\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Besitz GmbH<span class=\"_ _1d7\"> </span>100.0%<span class=\"_ _c0\"> </span>Germany<span class=\"_ _20d\"> </span>Yara GmbH &amp; Co. KG<span class=\"_ _3e7\"> </span>Yara Brunsb\u00fcttel GmbH<span class=\"_ _2b7\"> </span>100.0%<span class=\"_ _135\"> </span>Germany<span class=\"_ _172\"> </span>Yara GmbH &amp; Co. KG<span class=\"_ _3e7\"> </span>Yara GmbH &amp; Co. KG<span class=\"_ _163\"> </span>100.0%<span class=\"_ _c0\"> </span>Germany<span class=\"_ _172\"> </span>Yara Investments Germany SE Yara Investment GmbH<span class=\"_ _164\"> </span>100.0%<span class=\"_ _c0\"> </span>Germany<span class=\"_ _20d\"> </span>Yara GmbH &amp; Co. KG<span class=\"_ _3e7\"> </span>Yara Investments Germany SE <span class=\"_ _126\"> </span>100.0%<span class=\"_ _c0\"> </span>Germany<span class=\"_ _20d\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Table continues Subsidiaries<span class=\"_ _16a\"> </span>Ownership<span class=\"_ _c0\"> </span>Registered office<span class=\"_ _104\"> </span>Main parent(s)<span class=\"_ _3e7\"> </span>Yara Ghana Ltd.<span class=\"_ _2c3\"> </span>100.0%<span class=\"_ _c0\"> </span>Ghana<span class=\"_ _f8\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Hellas S.A.<span class=\"_ _221\"> </span>100.0%<span class=\"_ _c0\"> </span>Greece<span class=\"_ _339\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Guatemala S.A.<span class=\"_ _16b\"> </span>100.0%<span class=\"_ _1de\"> </span>Guatemala<span class=\"_ _1cb\"> </span>Yara International ASA<span class=\"_ _3e7\"> </span>Yara Fertilisers India Pvt. Ltd.<span class=\"_ _1d5\"> </span>100.0%<span class=\"_ _c0\"> </span>India<span class=\"_ _209\"> </span>Yara Asia Pte Ltd.<span class=\"_ _3e7\"> </span>P.T. Yara Indonesia<span class=\"_ _199\"> </span>100.0%<span class=\"_ _1de\"> </span>Indonesia<span class=\"_ _288\"> </span>Yara Asia Pte Ltd.<span class=\"_ _3e7\"> </span>Yara Insurance DAC<span class=\"_ _2de\"> </span>100.0%<span class=\"_ _1de\"> </span>Ireland<span class=\"_ _195\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara Italia S.p.A.<span class=\"_ _328\"> </span>100.0%<span class=\"_ _c0\"> </span>Italy<span class=\"_ _186\"> </span>Yara Investment GmbH (72.3%) and Yara Nederland B.V. (27.7%)<span class=\"_ _3e7\"> </span>Yara C\u00f4te d\u2019Ivoire S.A.<span class=\"_ _33a\"> </span>100.0%<span class=\"_ _c0\"> </span>Ivory Coast<span class=\"_ _10\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara East Africa Ltd.<span class=\"_ _114\"> </span>100.0%<span class=\"_ _c0\"> </span>Kenya<span class=\"_ _1d6\"> </span>Yara Overseas Ltd.<span class=\"_ _3e7\"> </span>Yara International (M) Sdn Bhd<span class=\"_ _1d5\"> </span>70.0%<span class=\"_ _c0\"> </span>Malaysia<span class=\"_ _172\"> </span>Yara Asia Pte Ltd.<span class=\"_ _3e7\"> </span>Yara M\u00e9xico S. de R.L. de C.V.<span class=\"_ _6\"> </span>100.0%<span class=\"_ _c0\"> </span>Mexico<span class=\"_ _fb\"> </span>OFD Holding S. de R.L. (71.9%) and Yara Nederland B.V. (28.1%)<span class=\"_ _3e7\"> </span>Fertilizer Holdings AS<span class=\"_ _15a\"> </span>100.0%<span class=\"_ _135\"> </span>Norway<span class=\"_ _f0\"> </span>Yara International ASA<span class=\"_ _3e7\"> </span>Her\u00f8ya Nett AS<span class=\"_ _182\"> </span>100.0%<span class=\"_ _c0\"> </span>Norway<span class=\"_ _f0\"> </span>Yara Norge AS<span class=\"_ _3e7\"> </span>OFD Holding S. de R.L.<span class=\"_ _22b\"> </span>100.0%<span class=\"_ _135\"> </span>Norway<span class=\"_ _33b\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara AS<span class=\"_ _2f2\"> </span>100.0%<span class=\"_ _c0\"> </span>Norway<span class=\"_ _f0\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara Birkeland AS<span class=\"_ _12c\"> </span>100.0%<span class=\"_ _c0\"> </span>Norway<span class=\"_ _f0\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara Clean Ammonia AS<span class=\"_ _257\"> </span>100.0%<span class=\"_ _c0\"> </span>Norway<span class=\"_ _f0\"> </span>Yara International ASA<span class=\"_ _3e7\"> </span>Yara Clean Ammonia Norge AS<span class=\"_ _1bf\"> </span>100.0%<span class=\"_ _c0\"> </span>Norway<span class=\"_ _f0\"> </span>Yara Clean Ammonia AS<span class=\"_ _3e7\"> </span>Yara Growth Ventures AS<span class=\"_ _32d\"> </span>100.0%<span class=\"_ _c0\"> </span>Norway<span class=\"_ _f0\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara LPG Shipping AS<span class=\"_ _33a\"> </span>100.0%<span class=\"_ _135\"> </span>Norway<span class=\"_ _f0\"> </span>Yara Clean Ammonia Norge AS<span class=\"_ _3e7\"> </span>Yara Marine Technologies AS<span class=\"_ _1cd\"> </span>100.0%<span class=\"_ _c0\"> </span>Norway<span class=\"_ _f0\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara Norge AS<span class=\"_ _191\"> </span>100.0%<span class=\"_ _1de\"> </span>Norway<span class=\"_ _f0\"> </span>Yara International ASA<span class=\"_ _3e7\"> </span>Yara Fertilizers Philippines Inc.<span class=\"_ _140\"> </span>100.0%<span class=\"_ _1de\"> </span>Philippines<span class=\"_ _10\"> </span>Yara Asia Pte Ltd.<span class=\"_ _3e7\"> </span>Yara Poland Sp. z o.o.<span class=\"_ _63\"> </span>100.0%<span class=\"_ _135\"> </span>Poland<span class=\"_ _339\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Rwanda Ltd.<span class=\"_ _96\"> </span>100.0%<span class=\"_ _c0\"> </span>Rwanda<span class=\"_ _138\"> </span>Yara Tanzania Ltd.<span class=\"_ _3e7\"> </span>Yara Asia Pte Ltd.<span class=\"_ _12c\"> </span>100.0%<span class=\"_ _c0\"> </span>Singapore<span class=\"_ _e5\"> </span>Yara International ASA<span class=\"_ _3e7\"> </span>Yara Africa Fertilizers (Pty) Ltd.<span class=\"_ _33c\"> </span>100.0%<span class=\"_ _c0\"> </span>South Africa<span class=\"_ _c2\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Animal Nutrition South Africa (Pty) Ltd.<span class=\"_ _215\"> </span>100.0%<span class=\"_ _c0\"> </span>South Africa<span class=\"_ _c2\"> </span>Yara Phosphates Oy<span class=\"_ _3e7\"> </span>Yara Iberian S.A.U.<span class=\"_ _2dd\"> </span>100.0%<span class=\"_ _c0\"> </span>Spain<span class=\"_ _335\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara AB<span class=\"_ _169\"> </span>100.0%<span class=\"_ _1de\"> </span>Sweden<span class=\"_ _219\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara Marine Technologies AB<span class=\"_ _274\"> </span>100.0%<span class=\"_ _c0\"> </span>Sweden<span class=\"_ _219\"> </span>Yara Marine Technologies AS<span class=\"_ _3e7\"> </span>Yara Clean Ammonia Switzerland SA<span class=\"_ _1c0\"> </span>100.0%<span class=\"_ _c0\"> </span>Switzerland<span class=\"_ _47\"> </span>Yara Clean Ammonia Norge AS<span class=\"_ _3e7\"> </span>Table continues &gt;<span class=\"_ _3e7\"> </span>Subsidiaries<span class=\"_ _16a\"> </span>Ownership<span class=\"_ _c0\"> </span>Registered office<span class=\"_ _104\"> </span>Main parent(s)<span class=\"_ _3e7\"> </span>Yara Switzerland Ltd.<span class=\"_ _163\"> </span>100.0%<span class=\"_ _c0\"> </span>Switzerland<span class=\"_ _47\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Tanzania Ltd.<span class=\"_ _1a1\"> </span>100.0%<span class=\"_ _1de\"> </span>Tanzania<span class=\"_ _172\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara Thailand Ltd.<span class=\"_ _33d\"> </span>100.0%<span class=\"_ _c0\"> </span>Thailand<span class=\"_ _18a\"> </span>Yara Asia Pte Ltd.<span class=\"_ _3e7\"> </span>Yara Holding Netherlands B.V.<span class=\"_ _140\"> </span>100.0%<span class=\"_ _135\"> </span>The Netherlands<span class=\"_ _d9\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara Nederland B.V.<span class=\"_ _93\"> </span>100.0%<span class=\"_ _c0\"> </span>The Netherlands<span class=\"_ _d9\"> </span>Yara Holding Netherlands B.V.<span class=\"_ _3e7\"> </span>Yara Sluiskil B.V.<span class=\"_ _1da\"> </span>100.0%<span class=\"_ _1de\"> </span>The Netherlands<span class=\"_ _d9\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara South America Investments B.V.<span class=\"_ _12b\"> </span>100.0%<span class=\"_ _1de\"> </span>The Netherlands<span class=\"_ _d9\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Technology B.V.<span class=\"_ _62\"> </span>100.0%<span class=\"_ _c0\"> </span>The Netherlands<span class=\"_ _d9\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Vlaardingen B.V.<span class=\"_ _33e\"> </span>100.0%<span class=\"_ _c0\"> </span>The Netherlands<span class=\"_ _d9\"> </span>Yara Nederland B.V.<span class=\"_ _3e7\"> </span>Yara Caribbean (2002) Ltd.<span class=\"_ _332\"> </span>100.0%<span class=\"_ _c0\"> </span>Trinidad and Tobago<span class=\"_ _23\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Yara UK Ltd.<span class=\"_ _16a\"> </span>100.0%<span class=\"_ _c0\"> </span>United Kingdom<span class=\"_ _1aa\"> </span>Fertilizer Holdings AS<span class=\"_ _3e7\"> </span>Agoro Carbon Alliance US, Inc.<span class=\"_ _1b6\"> </span>100.0%<span class=\"_ _1de\"> </span>United States<span class=\"_ _1db\"> </span>Yara North America Inc. (66%) and Agronomic Technology Corp. (34%)<span class=\"_ _3e7\"> </span>Agronomic Technology Corp.<span class=\"_ _fd\"> </span>100.0%<span class=\"_ _c0\"> </span>United States<span class=\"_ _132\"> </span>Yara North America Inc.<span class=\"_ _3e7\"> </span>Freeport Ammonia LLC<span class=\"_ _22b\"> </span>100.0%<span class=\"_ _135\"> </span>United States<span class=\"_ _132\"> </span>Yara North America Inc.<span class=\"_ _3e7\"> </span>Yara Clean Ammonia US Inc.<span class=\"_ _136\"> </span>100.0%<span class=\"_ _135\"> </span>United States<span class=\"_ _132\"> </span>Yara Clean Ammonia Norge AS<span class=\"_ _3e7\"> </span>Yara North America Inc.<span class=\"_ _2b7\"> </span>100.0%<span class=\"_ _c0\"> </span>United States<span class=\"_ _132\"> </span>Yara International ASA<span class=\"_ _3e7\"> </span>Yara West Sacramento Terminal LLC<span class=\"_ _2c6\"> </span>100.0%<span class=\"_ _c0\"> </span>United States<span class=\"_ _132\"> </span>Yara North America Inc.<span class=\"_ _3e7\"> </span>Yara Vietnam Co. Ltd.<span class=\"_ _33e\"> </span>100.0%<span class=\"_ _c0\"> </span>Vietnam<span class=\"_ _33f\"> </span>Yara Asia Pte Ltd.<span class=\"_ _3e7\"> </span>Yara Fertilizer Zambia Ltd.<span class=\"_ _23e\"> </span>100.0%<span class=\"_ _1de\"> </span>Zambia<span class=\"_ _33b\"> </span>Yara Nederland B.V.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "8.5 <span class=\"_ _102\"></span>Post balance sheet date events<span class=\"_ _3e7\"> </span>Disposal of Yara Marine Technologies AS<span class=\"_ _3e7\"> </span>Yara Marine Technologies AS was divested in January 2024. The assets and liabilities are classi-<span class=\"_ _3e7\"> </span>fied as held for sale as at 31 December 2023. The divestment is not expected to have material impact on the financial statements for 2024.<span class=\"_ _3e7\"> </span>Operating segment change<span class=\"_ _3e7\"> </span>The joint operation ammonia production plants Tringen and Freeport will be transferred from Americas segment to Global plants &amp; Operational Excellence segment in second quarter 2024. New agreement for supply of ammonia with reduced CO<span class=\"_ _3e7\"> </span>2 emissions<span class=\"_ _3e7\"> </span>In March 2024, Yara signed a binding agreement for supply of ammonia with reduced CO<span class=\"_ _3e7\"> </span>2 emis-<span class=\"_ _3e7\"> </span>sions from Acme to Yara on a long-term basis. The long-term offtake agreement covers the supply of 10,000 tonnes per annum of renewable ammonia, and will reduce global GHG emissions by up to 5.0 million CO<span class=\"_ _3e7\"> </span>2 equivalents.<span class=\"_ _3e7\"> </span>Dividends<span class=\"_ _3e7\"> </span>Yara\u2019s Board is proposing to the Annual General Meeting a dividend of NOK <span>5</span> per share for 2023",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "5",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:NOK/xbrli:shares"
   }
  },
  "fact-462": {
   "value": "<div class=\"t m0 h77 ff3 fs1c fc1 sc0 lsd ws0 gseba\">Auditor\u2019s report<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsebb\">To the General Meeting of Yara International ASA<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsebc\">INDEPENDENT AUDITOR\u2019S REPORT<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsebd\">Report on the Audit of the Financial Statements<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsebe\">Opinion<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsebf\">We have audited the financial statements of Yara International ASA, which comprise:<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsec0\">\u2022 <span class=\"_ _1f\"> </span>The financial statements of the parent company Yara International ASA (the Company), which </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsec1\">comprise the balance sheet as at 31 December 2023, the income statement and cash flow </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsec2\">statement for the year then ended, and notes to the financial statements, including a summary </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsec3\">of significant accounting policies.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsec4\">\u2022 <span class=\"_ _1f\"> </span>The consolidated financial statements of Yara International ASA and its subsidiaries (the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws36 gsec5\">Group), which comprise the statement of financial position as at 31 December 2023, statement </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsec6\">of income, statement of comprehensive income, statement of changes in equity and statement </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsec7\">of cash flows for the year then ended, and notes to the financial statements, including material </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsec8\">accounting policy information.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h14 ff2 fsc fc8 sc0 ls1 ws0 gsec9\">In our opinion:<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gseca\">\u2022 <span class=\"_ _1f\"> </span>the financial statements comply with applicable statutory requirements,<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsecb\">\u2022 <span class=\"_ _1f\"> </span>the financial statements give a true and fair view of the financial position of the Company as at </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsecc\">31 December 2023, and its financial performance and its cash flows for the year then ended in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsecd\">accordance with the Norwegian Accounting Act and accounting standards and practices gener-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsece\">ally accepted in Norway, and<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsecf\">\u2022 <span class=\"_ _1f\"> </span>the consolidated financial statements give a true and fair view of the financial position of the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsed0\">Group as at 31 December 2023, and its financial performance and its cash flows for the year </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsed1\">then ended in accordance with IFRS Accounting Standards as adopted by the EU.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsed2\">Our opinion is consistent with our additional report to the Board Audit and Sustainability Committee.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsed3\">Basis for Opinion<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsed4\">We conducted our audit in accordance with International Standards on Auditing (ISAs). Our </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsed5\">responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsed6\">the Audit of the Financial Statements section of our report. We are independent of the Company </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsed7\">and the Group as required by relevant laws and regulations in Norway and the International Ethics </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsed8\">Standards Board for Accountants\u2019 International Code of Ethics for Professional Accountants </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsed9\">(including International Independence Standards) (IESBA Code), and we have fulfilled our other </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gseda\">ethical responsibilities in accordance with these requirements. We believe that the audit evidence </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsedb\">we have obtained is sufficient and appropriate to provide a basis for our opinion.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsedc\">To the best of our knowledge and belief, no prohibited non-audit services referred to in the Audit </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsedd\">Regulation (537/2014) Article 5.1 have been provided.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsede\">We have been the auditor of the Company for 20 years from the incorporation of the Company on </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsedf\">12 November 2003 for the accounting year 2004 following the demerger from Norsk Hydro ASA. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsee0\">We were auditors in Norsk Hydro ASA at the time for the demerger, and have been auditors for </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsee1\">Yara International ASA and Norsk Hydro ASA in total for more than 20 years.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsee2\">Key Audit Matters<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsee3\">Key audit matters are those matters that, in our professional judgment, were of most significance </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsee4\">in our audit of the financial statements of 2023. These matters were addressed in the context of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsee5\">our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsee6\">provide a separate opinion on these matters.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h21 ff4 fs12 fc8 sc0 ls1 ws0 gsee7\">Deloitte AS<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsee8\">Dronning Eufemias gate 14<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsee9\">Postboks 221 Sentrum<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gseea\">NO-0103 Oslo, Norway<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gseeb\">Tel: +47 23 27 90 00<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc2 sc0 ls1 ws0 gseec\">www.deloitte.no<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gseed\">Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (DTTL), its global network of member firms, and their related entities (collectively, the \u201cDeloitte organization\u201d). DTTL (also referred to </div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gseee\">as \u201cDeloitte Global\u201d) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each </div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gseef\">DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see <span class=\"fc2\">www.deloitte.no</span> to learn more.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsef0\">Deloitte Norway conducts business through two legally separate and independent limited liability companies; Deloitte AS, providing audit, consulting, financial advisory and risk management services, and </div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsef1\">Deloitte Advokatfirma AS, providing tax and legal services.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsef2\">\u00a9 Deloitte AS<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsef3\">Registrert i Foretaksregisteret<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsef4\">Medlemmer av Den norske Revisorforening<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1a ff3 fs10 fc8 sc0 ls1 ws0 gsef5\">Organisasjonsnummer: 980 211 282 </div>Tax assets and liabilities Description of the Key Audit Matter<span class=\"_ _3e7\"> </span>As detailed in <span class=\"fc2\">note 1.2</span> and <span class=\"fc2\">2.8</span>, the Group has recognized deferred tax assets of USD 522million. Total unrecognized deferred tax assets are USD 517 million, of which USD 309 million represent unused tax losses in Brazil. Recognition of these assets are based on management assumptions related to future operating results and timing of utilization. As detailed in <span class=\"fc2\">note 1.2</span> and <span class=\"fc2\">2.8</span>, management applies judgment to determine to what extent these deferred tax assets qualify for recognition in the statement of financial position. This involves judgment as to the likelihood of the realization of deferred tax assets. The expectation that the benefit of these deferred tax assets will be realized is dependent on sufficient taxable profits in future periods. As detailed in <span class=\"fc2\">note 1.2</span> and <span class=\"fc2\">5.6</span>, the Group is engaged in a number of juridical and administrative proceedings related to disputed tax matters with uncertain outcome. Management is required to make certain judgments and estimates to recognize and measure the effect of uncertain tax positions. Due to the significant management judgment involved in estimation and recognition of deferred tax assets and uncertain tax positions, we have assessed this to be a Key Audit Matter. How the matter was addressed in the audit<span class=\"_ _3e7\"> </span>Our audit procedures included the following, among others: \u2022 <span class=\"_ _1f\"> </span>We evaluated relevant controls associated with accounting for tax balances, including deferred tax assets and uncertain tax positions.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>We involved our tax specialists in evaluating management\u2019s judgments and conclusions. \u2022 <span class=\"_ _1f\"> </span>We challenged the appropriateness of management\u2019s assumptions and estimates in relation to the likelihood of generating future taxable profits to support the recognition of deferred tax assets. We evaluated the forecasted taxable profits and consistency of these forecasts with historical performance. \u2022 <span class=\"_ _1f\"> </span>We evaluated management\u2019s assessment of the probable outcome related to uncertain tax positions. \u2022 <span class=\"_ _1f\"> </span>We reviewed applicable third-party evidence and correspondence with tax authorities. \u2022 <span class=\"_ _1f\"> </span>We considered the adequacy of the Group\u2019s disclosures related to uncertain tax positions and deferred tax assets<div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsef9\">Page 2<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsefa\">Independent Auditor\u2019s Report<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsefb\">Yara International ASA<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc4 sc0 ls1 ws0 gsf03\">Impairment of goodwill and property, plant and equipment </div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsf04\">Description of the Key Audit Matter<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf05\">As disclosed in <span class=\"fc2\">note 1.2</span>, <span class=\"fc2\">4.1</span> and <span class=\"fc2\">4.2</span>, the Group has recognized goodwill of USD 760 million and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf06\">property, plant and equipment (PP&amp;E) of USD 7,232 million. The Company\u2019s goodwill is tested </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf07\">for impairment on an annual basis while PP&amp;E is tested for impairment when events or changes in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf08\">circumstances indicate that the carrying amount of the asset may not be recoverable. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf09\">Determining whether goodwill and PP&amp;E are impaired requires estimation of the value in use. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf0a\">As disclosed in <span class=\"fc2\">note 4.7</span>, the value in use calculation requires management to make significant </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf0b\">estimates and assumptions related to future commodity prices, gas prices as well as assumptions </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf0c\">related to discount rates, future production levels, capital expenditures and impact from climate </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf0d\">changes. Changes in these assumptions could have a significant impact on the value of goodwill </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf0e\">and PP&amp;E. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls11 ws0 gsf0f\">Net impairment losses of USD 220 million were recognized in the year ended 31 December 2023. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf10\">Due to the significant judgment involved in determining the assumptions used in the testing for </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf11\">impairment of goodwill, property, plant and equipment we have assessed this to be a Key Audit </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf12\">Matter. </div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsf13\">How the matter was addressed in the audit<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf14\">Our audit procedures included the following, among others: </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf15\">\u2022 <span class=\"_ _1f\"> </span>We evaluated relevant controls associated with the impairment review process. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf16\">\u2022 <span class=\"_ _1f\"> </span>We challenged management\u2019s key assumptions used in the cash flow forecasts included within </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf17\">the impairment models. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf18\">\u2022 <span class=\"_ _1f\"> </span>We challenged specifically the urea- and ammonia prices, gas prices, assumed production </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf19\">levels, capital expenditure, impact from climate changes and discount rate assumptions, includ-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf1a\">ing consideration of the risk of management bias. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf1b\">\u2022 <span class=\"_ _1f\"> </span>We compared urea- and ammonia and gas prices to third party publications. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf1c\">\u2022 <span class=\"_ _1f\"> </span>We used internal valuation specialists in assessing discount rate assumptions used and testing </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf1d\">the models. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf1e\">\u2022 <span class=\"_ _1f\"> </span>We validated the mathematical accuracy of cash flow models and agreed relevant data to the </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf1f\">latest production plans and approved budgets.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf20\">\u2022 <span class=\"_ _1f\"> </span>We considered the adequacy of the disclosures provided by the Group in relation to its impair-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf21\">ment reviews. </div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsef9\">Page 3<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsefa\">Independent Auditor\u2019s Report<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsefb\">Yara International ASA<span class=\"_ _3e7\"> </span></div>Other information<span class=\"_ _3e7\"> </span>The Board of Directors and the President and CEO (management) are responsible for the infor-<span class=\"_ _3e7\"> </span>mation in the Board of Directors\u2019 report and the other information accompanying the financial statements. The other information comprises information in the annual integrated report, but does not include the financial statements and our auditor\u2019s report thereon. Our opinion on the financial statements does not cover the information in the Board of Directors\u2019 report nor the other informa-<span class=\"_ _3e7\"> </span>tion accompanying the financial statements.<span class=\"_ _3e7\"> </span>In connection with our audit of the financial statements, our responsibility is to read the Board of Directors\u2019 report and the other information accompanying the financial statements. The purpose is to consider if there is material inconsistency between the Board of Directors\u2019 report and the other information accompanying the financial statements and the financial statements or our knowledge obtained in the audit, or whether the Board of Directors\u2019 report and the other information accom-<span class=\"_ _3e7\"> </span>panying the financial statements otherwise appear to be materially misstated. We are required to report if there is a material misstatement in the Board of Directors\u2019 report or the other information accompanying the financial statements. We have nothing to report in this regard.<span class=\"_ _3e7\"> </span>Based on our knowledge obtained in the audit, it is our opinion that the Board of Directors\u2019 report<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>is consistent with the financial statements and<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>contains the information required by applicable statutory requirements.<span class=\"_ _3e7\"> </span>Our opinion on the Board of Directors\u2019 report applies correspondingly to the statements on Corporate Governance, Corporate Social Responsibility, and to the report on payments to governments.<span class=\"_ _3e7\"> </span>Responsibilities of Management for the Financial Statements<span class=\"_ _3e7\"> </span>Management is responsible for the preparation of financial statements of the Company that give a true and fair view in accordance with the Norwegian Accounting Act and accounting standards and practices generally accepted in Norway, and for the preparation of the consolidated financial state-<span class=\"_ _3e7\"> </span>ments of the Group that give a true and fair view in accordance with IFRS Accounting Standards as adopted by the EU. Management is responsible for such internal control as management deter-<span class=\"_ _3e7\"> </span>mines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.<span class=\"_ _3e7\"> </span>In preparing the financial statements, management is responsible for assessing the Company\u2019s and the Group\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern. The financial statements of the Company use the going concern basis of accounting insofar as it is not likely that the enterprise will cease operations. The financial statements of the Group use the going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.<span class=\"_ _3e7\"> </span>Auditor\u2019s Responsibilities for the Audit of the Financial Statements<span class=\"_ _3e7\"> </span>Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstate-<span class=\"_ _3e7\"> </span>ment when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.<span class=\"_ _3e7\"> </span>As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error. We design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>obtain an understanding of internal control relevant to the audit in order to design audit proce-<span class=\"_ _3e7\"> </span>dures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company\u2019s and the Group\u2019s internal control.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.<span class=\"_ _3e7\"> </span>\u2022 <span class=\"_ _1f\"> </span>conclude on the appropriateness of management\u2019s use of the going concern basis of accounting, and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company\u2019s and the Group\u2019s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor\u2019s report. However, future events or conditions may cause the Company and the Group to cease to continue as a going concern<span class=\"_ _3e7\"> </span><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsef9\">Page 4<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsefa\">Independent Auditor\u2019s Report<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsefb\">Yara International ASA<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf27\">\u2022 <span class=\"_ _1f\"> </span>evaluate the overall presentation, structure and content of the financial statements, including </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf28\">the disclosures, and whether the financial statements represent the underlying transactions and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf29\">events in a manner that achieves a true and fair view.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf2a\">\u2022 <span class=\"_ _1f\"> </span>obtain sufficient appropriate audit evidence regarding the financial information of the entities or </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf2b\">business activities within the Group to express an opinion on the consolidated financial state-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf2c\">ments. We are responsible for the direction, supervision and performance of the group audit. We </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf2d\">remain solely responsible for our audit opinion. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf2e\">We communicate with the Board of Directors regarding, among other matters, the planned scope </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf2f\">and timing of the audit and significant audit findings, including any significant deficiencies in </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf30\">internal control that we identify during our audit.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf31\">We also provide the Board Audit and Sustainability Committee with a statement that we have </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf32\">complied with relevant ethical requirements regarding independence, and to communicate with </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf33\">them all relationships and other matters that may reasonably be thought to bear on our independ-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf34\">ence, and where applicable, related safeguards. </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf35\">From the matters communicated with the Board of Directors, we determine those matters that </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf36\">were of most significance in the audit of the financial statements of the current period and are </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf37\">therefore the key audit matters. We describe these matters in our auditor\u2019s report unless law or </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf38\">regulation precludes public disclosure about the matter or when, in extremely rare circumstances, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf39\">we determine that a matter should not be communicated in our report because the adverse conse-<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf3a\">quences of doing so would reasonably be expected to outweigh the public interest benefits of such </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf3b\">communication. </div><div class=\"t m0 h31 ff1 fsc fc1 sc0 ls1 ws0 gsf3c\">Report on Other Legal and Regulatory Requirements<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h14 ff2 fsc fc8 sc0 ls1 ws0 gsf3d\">Report on Compliance with Requirement on European Single Electronic Format (ESEF)<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsf3e\">Opinion<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf3f\">As part of the audit of the financial statements of Yara International ASA, we have performed an </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf40\">assurance engagement to obtain reasonable assurance about whether the financial statements </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf41\">included in the annual integrated report, with the file name YAR-2023-12-31-EN.zip,</div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf42\"> have been prepared, in all material respects, in compliance with the requirements of the Commission </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf43\">Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF Regulation) </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf44\">and regulation pursuant to Section 5-5 of the Norwegian Securities Trading Act, which includes </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf45\">requirements related to the preparation of the annual integrated report in  <span class=\"_ _3\"></span>XHTML format and iXBRL </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf46\">tagging of the consolidated financial statements.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf47\">In our opinion, the financial statements, included in the annual integrated report, have been prepared, </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf48\">in all material respects, in compliance with the ESEF regulation.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsf49\">Management\u2019s Responsibilities<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf4a\">Management is responsible for the preparation of the annual report in compliance with the ESEF reg<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf4b\">ulation. This responsibility comprises an adequate process and such internal control as management </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf4c\">determines is necessary.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsf4d\">Auditor\u2019s Responsibilities<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf4e\">Our responsibility, based on audit evidence obtained, is to express an opinion on whether, in all mate<span class=\"ls1\">-<span class=\"_ _3e7\"> </span></span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf4f\">rial respects, the financial statements included in the annual integrated report have been prepared </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf50\">in compliance with ESEF. We conduct our work in compliance with the International Standard for </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf51\">Assurance Engagements (ISAE) 3000 \u2013 \u201cAssurance engagements other than audits or reviews of </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf52\">historical financial information\u201d. The standard requires us to plan and perform procedures to obtain </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf53\">reasonable assurance about whether the financial statements included in the annual integrated report </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf54\">have been prepared in compliance with the ESEF Regulation.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf55\">As part of our work, we have performed procedures to obtain an understanding of the Company\u2019s </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf56\">processes for preparing the financial statements in compliance with the ESEF Regulation. We examine </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf57\">whether the financial statements are presented in  <span class=\"_ _3\"></span>XHTML-format. We evaluate the completeness and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf58\">accuracy of the iXBRL tagging of the consolidated financial statements and assess management\u2019s use </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf59\">of judgement. Our procedures include reconciliation of the iXBRL tagged data with the audited financial </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf5a\">statements in human-readable format. We believe that the evidence we have obtained is sufficient and </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls15 ws0 gsf5b\">appropriate to provide a basis for our opinion.<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf5c\">Oslo, 20 March 2024<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsf5d\">Deloitte AS </div><div class=\"t m0 h13 ff4 fsc fc8 sc0 ls1 ws0 gsf5e\">Espen Johansen </div><div class=\"t m0 h1b ff3 fsc fc8 sc0 ls1 ws0 gsf5f\">State Authorised Public Accountant<span class=\"_ _3e7\"> </span></div><div class=\"t me h6e ff3 fs38 fc8 sc0 ls1 ws0 gsf60\">This document is signed electronically</div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsef9\">Page 5<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsefa\">Independent Auditor\u2019s Report<span class=\"_ _3e7\"> </span></div><div class=\"t m0 h22 ff3 fs12 fc8 sc0 ls1 ws0 gsefb\">Yara International ASA</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "Basic earnings/(loss) per share, excluding foreign currency exchange gain/(loss) and special items<span class=\"_ _3e7\"> </span>Basic earnings/(loss) per share (EPS), excluding foreign currency exchange gain/(loss) and special items is an adjusted EPS measure which reflects the underlying performance in the reporting period by adjusting for currency effects and items which are not primarily related to the period in which they are recognized. This APM represents net income/(loss) after non-controlling interests,  <span class=\"_ _1\"></span>excluding foreign currency exchange gain/(loss) and special items after tax, divided by average number of shares outstanding in the period. The tax effect on foreign currency exchange gain/(loss) and special items is calculated based on relevant statutory tax rate for simplicity",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800WKOUWXWFJ5Z514",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fid-be5d146c-625c-497b-b9b1-c6075ef37ed4": {
   "value": "1) <span class=\"_ _0\"></span>Currency translation adjustments that will not be reclassified to statement of income are related to entities with functional currency NOK as these are not classified as \u201cforeign operations\u201d to Yara International ASA",
   "dimensions": {
    "concept": "xbrl:note",
    "noteId": "fid-be5d146c-625c-497b-b9b1-c6075ef37ed4",
    "language": "en"
   }
  },
  "fid-72318de2-80cb-4672-b93e-904621d18853": {
   "value": "3) <span class=\"_ _0\"></span>Excluded expected credit loss provisions on bank deposits, which amounts to USD 1.2 million (2022: USD 1 million). See <span class=\"fc2\">note 3.4</span> for more information",
   "dimensions": {
    "concept": "xbrl:note",
    "noteId": "fid-72318de2-80cb-4672-b93e-904621d18853",
    "language": "en"
   }
  },
  "fid-6dc1066f-6849-4b11-8381-c2a0254ab9ed": {
   "value": "2) <span class=\"_ _0\"></span>Loan proceeds and principal payments related to short-term borrowings for which maturity is three months or less, are presented net",
   "dimensions": {
    "concept": "xbrl:note",
    "noteId": "fid-6dc1066f-6849-4b11-8381-c2a0254ab9ed",
    "language": "en"
   }
  },
  "fid-4227e2c3-f8b4-4657-8dca-26decda93236": {
   "value": ") <span class=\"_ _0\"></span> Including interest expenses on lease liabilities",
   "dimensions": {
    "concept": "xbrl:note",
    "noteId": "fid-4227e2c3-f8b4-4657-8dca-26decda93236",
    "language": "en"
   }
  },
  "fid-65331aec-b09d-4a35-b2cb-2d3fc3bb2036": {
   "value": "1) <span class=\"_ _0\"></span>Par value 1.70<span class=\"_ _3e7\"> </span>",
   "dimensions": {
    "concept": "xbrl:note",
    "noteId": "fid-65331aec-b09d-4a35-b2cb-2d3fc3bb2036",
    "language": "en"
   }
  },
  "fid-97758a01-fb2b-4afc-83a9-0bd3ac36cc8d": {
   "value": ") <span class=\"_ _0\"></span>Yara currently has no share-based compensation that results in a dilutive effect on earnings per share",
   "dimensions": {
    "concept": "xbrl:note",
    "noteId": "fid-97758a01-fb2b-4afc-83a9-0bd3ac36cc8d",
    "language": "en"
   }
  },
  "fid-858db0c5-738c-4348-93f2-56792e3855fb": {
   "value": "2) <span class=\"_ _0\"></span>Other components of equity include reserves for cash flow hedges and disposal group held for sale",
   "dimensions": {
    "concept": "xbrl:note",
    "noteId": "fid-858db0c5-738c-4348-93f2-56792e3855fb",
    "language": "en"
   }
  }
 }
}