Pactiv Evergreen (PTVE) 20-F 14 Feb 18 2017 FY Annual report (foreign) Financial data

Document and entity information

Document and entity information shares in Millions	12 Months Ended
	Dec. 31, 2017shares
Document And Entity Information [Abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Entity Registrant Name	Reynolds Group Holdings Ltd
Entity Central Index Key	1,527,508
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	0

Consolidated statements of comp

Consolidated statements of comprehensive income - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Profit or loss [abstract]
Revenue		$ 10,524	$ 10,646	$ 11,178
Cost of sales	[1]	(8,202)	(8,259)	(8,978)
Gross profit		2,322	2,387	2,200
Selling, marketing and distribution expenses	[1]	(277)	(315)	(262)
General and administration expenses	[1]	(745)	(855)	(745)
Net other income (expenses)		(78)	(72)	53
Profit from operating activities		1,222	1,145	1,246
Financial income		49	169	22
Financial expenses		(750)	(1,042)	(1,562)
Net financial expenses		(701)	(873)	(1,540)
Profit (loss) from continuing operations before income tax		521	272	(294)
Income tax (expense) benefit		(81)	(105)	(60)
Profit (loss) from continuing operations		440	167	(354)
Profit (loss) from discontinued operations, net of income tax		(1)	(6)	2,672
Profit (loss) for the year		439	161	2,318
Items that may be reclassified into profit (loss)
Exchange differences on translating foreign operations		78	(66)	(106)
Reclassification from foreign currency translation reserve		25	0	(452)
Items that will not be reclassified into profit (loss)
Remeasurement of defined benefit plans		154	74	167
Total other comprehensive income (loss), net of income tax		257	8	(391)
Total comprehensive income (loss)		696	169	1,927
Profit (loss) attributable to:
Equity holder of the Group - continuing operations		438	165	(356)
Equity holder of the Group - discontinued operations		(1)	(6)	2,672
Non-controlling interests		2	2	2
Total comprehensive income (loss) attributable to:
Equity holder of the Group - continuing operations		695	173	(326)
Equity holder of the Group - discontinued operations		(1)	(6)	2,251
Non-controlling interests		$ 2	$ 2	$ 2
[1]	For information on expenses by nature, refer to notes 8, 9, 12, 13, 14, 17 and 23.

Consolidated statements of fina

Consolidated statements of financial position - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 617	$ 932
Trade and other receivables, net	1,136	1,051
Inventories	1,370	1,245
Current tax assets	14	21
Assets held for sale	144	26
Derivatives	11	7
Other assets	40	50
Total current assets	3,332	3,332
Non-current assets
Related party and other non-current receivables	352	352
Investments in associates and joint ventures	24	22
Deferred tax assets	32	8
Property, plant and equipment	2,923	3,010
Intangible assets	9,659	9,902
Derivatives	281	257
Other assets	79	71
Total non-current assets	13,350	13,622
Total assets	16,682	16,954
Current liabilities
Trade and other payables	1,116	1,182
Liabilities directly associated with assets held for sale	34	23
Borrowings	470	746
Current tax liabilities	44	46
Derivatives	2	3
Employee benefits	213	248
Provisions	39	65
Total current liabilities	1,918	2,313
Non-current liabilities
Non-current payables	45	40
Borrowings	10,919	11,325
Deferred tax liabilities	1,014	1,082
Employee benefits	1,045	1,162
Provisions	89	75
Total non-current liabilities	13,112	13,684
Total liabilities	15,030	15,997
Net assets	1,652	957
Equity
Share capital	1,664	1,664
Reserves	(1,728)	(1,988)
Retained profits	1,706	1,272
Equity attributable to equity holder of the Group	1,642	948
Non-controlling interests	10	9
Total equity	$ 1,652	$ 957

Consolidated statements of chan

Consolidated statements of changes in equity (deficit) - USD ($) $ in Millions	Total	Equity (deficit) attributable to equity holder of the Group	Share capital	Translation of foreign operations	Other reserves		Retained profits (accumulated losses)	Non-controlling interests
Equity, beginning balance at Dec. 31, 2014	$ (1,125)	$ (1,144)	$ 1,664	$ 119	$ (1,678)	[1]	$ (1,249)	$ 19
Comprehensive income
Profit (loss)	2,318	2,316					2,316	2
Remeasurement of defined benefit plans	167	167			167	[1]
Exchange differences on translating foreign operations	(106)	(106)		(106)
Reclassification of foreign currency translation reserve upon disposal of businesses	(452)	(452)		(452)
Comprehensive income	1,927	1,925		(558)	167	[1]	2,316	2
Change upon sale of business					(46)	[1]	46
Dividends paid to non-controlling interests	(5)							(5)
Equity, ending balance at Dec. 31, 2015	797	781	1,664	(439)	(1,557)	[1]	1,113	16
Comprehensive income
Profit (loss)	161	159					159	2
Remeasurement of defined benefit plans	74	74			74	[1]
Exchange differences on translating foreign operations	(66)	(66)		(66)
Reclassification of foreign currency translation reserve upon disposal of businesses	0
Comprehensive income	169	167		(66)	74	[1]	159	2
Change upon sale of business	(7)							(7)
Dividends paid to non-controlling interests	(2)							(2)
Equity, ending balance at Dec. 31, 2016	957	948	1,664	(505)	(1,483)	[1]	1,272	9
Comprehensive income
Profit (loss)	439	437					437	2
Remeasurement of defined benefit plans	154	154			154	[1]
Exchange differences on translating foreign operations	78	78		78
Reclassification of foreign currency translation reserve upon disposal of businesses	25	25		25
Comprehensive income	696	694		103	154	[1]	437	2
Change upon sale of business					3	[1]	(3)
Dividends paid to non-controlling interests	(1)							(1)
Equity, ending balance at Dec. 31, 2017	$ 1,652	$ 1,642	$ 1,664	$ (402)	(1,326)	[1]	$ 1,706	$ 10
Comprehensive income
Increase (decrease) from common control transactions					$ 1,561
[1]	Balances include the cumulative reduction in equity of $1,561 million from common control transactions, with the remainder consisting of the cumulative remeasurement of defined benefit plans.

Consolidated statements of cash

Consolidated statements of cash flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities
Profit (loss)	$ 439	$ 161	$ 2,318
Adjustments for:
Depreciation and amortization	674	707	714
Asset impairment charges	45	45	17
Foreign currency adjustments	1	5	4
Change in fair value of derivatives	0	(18)	(87)
(Gain) loss on sale or disposal of businesses and non-current assets	13	3	(2,905)
Business disposal costs	(1)	(1)	(38)
Share of profit of associates and joint ventures, net of income tax	(2)	(3)	(9)
Net financial expenses	701	873	1,750
Premium on extinguishment of borrowings	(11)	(122)	(226)
Interest paid	(644)	(909)	(1,110)
Income tax expense (benefit)	81	105	118
Income taxes paid, net of refunds received	(196)	(163)	(74)
Change in trade and other receivables	(110)	9	51
Change in inventories	(151)	(2)	138
Change in trade and other payables	12	7	(116)
Change in provisions and employee benefits	1	176	92
Change in other assets and liabilities	(12)	3	17
Net cash from operating activities	840	876	654
Cash flows from (used in) investing activities
Acquisition of property, plant and equipment and intangible assets	(410)	(324)	(381)
Purchases of short-term investments	0	0	(200)
Proceeds from sale of short-term investments	0	0	200
Proceeds from sale of property, plant and equipment and other assets	5	13	23
Proceeds from insurance claims	0	0	26
Disposal of businesses, net of cash disposed	44	149	4,148
Other	2	5	4
Net cash from (used in) investing activities	(359)	(157)	3,820
Cash flows used in financing activities
Drawdown of borrowings	452	4,706	150
Repayment of borrowings	(1,221)	(6,339)	(4,282)
Related party borrowings (repayments)	0	0	0
Payment of debt transaction costs	(10)	(110)	(15)
Other	(6)	(6)	(9)
Net cash used in financing activities	(785)	(1,749)	(4,156)
Net increase (decrease) in cash and cash equivalents	(304)	(1,030)	318
Cash and cash equivalents if different from statement of financial position, beginning of period	935	1,977	1,587
Cash and cash equivalents classified as assets held for sale	3	0	97
Effect of exchange rate fluctuations on cash and cash equivalents	6	(12)	(25)
Cash and cash equivalents, net of bank overdrafts, at the beginning of the year	932	1,977
Cash and cash equivalents classified as assets held for sale	20	3	0
Cash and cash equivalents if different from statement of financial position, end of period	637	935	1,977
Cash and cash equivalents as of December 31	$ 617	$ 932	$ 1,977

Consolidated statements of cas6

Consolidated statements of cash flows (Parenthetical) - USD ($) $ in Millions	Aug. 31, 2016	Feb. 28, 2015
Condensed Cash Flow Statement1 [Line Items]
Line of credit facility, fair value of amount outstanding	$ 2,454	$ 2,439
Line of credit facility, principal payment	$ 203

Reporting entity

Reporting entity	12 Months Ended
	Dec. 31, 2017
General Information about Financial Statements [Abstract]
Reporting entity	Reporting entity Reynolds Group Holdings Limited (the “Company”) is a company domiciled in New Zealand and registered under the Companies Act 1993. The consolidated financial statements of Reynolds Group Holdings Limited as of and for the year ended December 31, 2017 comprise the Company and its subsidiaries and their interests in associates and jointly controlled entities. Collectively, these entities are referred to as the "Group.” The Group is principally engaged in the manufacture and supply of consumer food and beverage packaging and storage products, primarily in North America, Asia, Europe and South America. The address of the registered office of the Company is c/o: Rank Group Limited, Level 9, 148 Quay Street, Auckland 1010, New Zealand.

Basis of preparation

Basis of preparation	12 Months Ended
	Dec. 31, 2017
Disclosure of basis of preparation of financial statements [Abstract]
Disclosure of basis of preparation	Basis of preparation 2.1 Statement of compliance The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards ("IFRS") and International Financial Reporting Interpretations Committee ("IFRIC") Interpretations as issued by the International Accounting Standards Board ("IASB"). The consolidated financial statements were approved by the Board of Directors (the “Directors”) on February 13, 2018 in Chicago, Illinois ( February 14, 2018 in Auckland, New Zealand). 2.2 Going concern The consolidated financial statements have been prepared using the going concern assumption. 2.3 Basis of measurement The consolidated financial statements have been prepared under the historical cost convention except for: • certain components of inventory which are measured at net realizable value; • defined benefit pension plan liabilities and post-employment medical plan liabilities which are measured under the projected unit credit method; and • certain assets and liabilities, such as derivatives, which are measured at fair value. Information disclosed in the consolidated statement of comprehensive income, consolidated statement of changes in equity (deficit) and consolidated statement of cash flows for the current year is for the twelve month period ended December 31, 2017 . Information for the comparative years is for the twelve month periods ended December 31, 2016 and December 31, 2015 . 2.4 Presentation currency These consolidated financial statements are presented in U.S. dollars (“$”), which is the Group’s presentation currency. 2.5 Use of estimates and judgements The preparation of the consolidated financial statements requires the Directors and management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities, income and expenses and disclosure of contingent assets and liabilities. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates. These estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both the current and future periods. Information about the areas of estimation uncertainty and critical judgments in applying accounting policies that have the most significant effect on the amounts recognized in the consolidated financial statements is described in note 4 . 2.6 Comparative information During the year ended December 31, 2015 , the Group made an adjustment to correct for an error related to the overstatement of employee benefits liability. The adjustment decreased the employee benefits liability by $19 million , increased deferred tax liabilities by $7 million and increased other comprehensive income by $12 million . The adjustment had no impact on the reported profit for the period, Adjusted EBITDA or the consolidated statement of cash flows. The adjustment did not have a material impact on any current or previously reported interim or annual consolidated financial statements. During the year ended December 31, 2015 , the Group made a cumulative adjustment to correct for amortization expense that was recorded in error since January 2012 at Pactiv Foodservice. The adjustment decreased general and administration expenses and increased intangible assets by $18 million . The impact to profit (loss) for the year was an increase of $11 million in profit. The adjustment had no impact on Adjusted EBITDA or the consolidated statement of cash flows. The adjustment did not have a material impact on any current or previously reported interim or annual consolidated financial statements.

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2017
Disclosure of significant accounting policies [Abstract]
Significant accounting policies	Significant accounting policies The accounting policies set out below have been applied consistently to all years presented in these consolidated financial statements by all Group entities. 3.1 Basis of consolidation (a) Subsidiaries Subsidiaries are entities controlled by the parent of the Group. Control is achieved when the parent of the Group: has power over the investee; is exposed, or has rights, to variable returns from its involvement with the investee; and has the ability to use its power to affect its returns from the investee. The Group reassesses whether or not it controls an investee if facts and circumstances indicate that there have been changes to one or more of these three elements of control. The financial statements of the subsidiaries are included in the consolidated financial statements from the date control commences until the date that control ceases. The cost of an acquisition is measured at the fair value of the assets given, equity instruments issued and liabilities incurred or assumed at the date of the acquisition, including the fair value of any contingent consideration and share-based payment awards (as measured in accordance with IFRS 2 “Share Based Payments”) of the acquiree that are mandatorily replaced as a result of the transaction. Transaction costs that the Group incurs in connection with an acquisition are expensed as incurred. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured at their fair value at the acquisition date, irrespective of the extent of any non-controlling interests. Non-controlling interests are initially recognized at their proportionate share of the fair value of the net assets acquired. During the measurement period, an acquirer can report provisional information for a business combination if by the end of the reporting period in which the combination occurs the accounting is incomplete. The measurement period, however, ends at the earlier of when the acquirer has received all of the necessary information to determine the fair values or one year from the date of the acquisition. (b) Joint ventures and associates A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require unanimous consent of the parties sharing control. Associates are those entities in which the Group has significant influence, but not control, over the financial and operating policies, generally accompanied by a shareholding of between 20% and 50% of the voting rights. Investments in joint ventures and associates are accounted for using the equity method of accounting. (c) Transactions between entities under common control Common control transactions arise between entities that are under the ultimate ownership of the common sole shareholder, Mr. Graeme Hart. Acquisitions of businesses under common control are accounted for as follows: • predecessor value method requires the financial statements to be prepared using predecessor book values without any step up to fair values; • premium or discount on acquisition is calculated as the difference between the total consideration paid and the book value of the share capital of the acquired entity, and is recognized directly in equity as a component of a separate reserve; and • the results of operations and cash flows of the acquired entity are included on a restated basis in the financial statements from the date that common control originally commenced (i.e., from the date the business was acquired by Mr. Graeme Hart) as though the entities had always been combined from the common control date forward. (d) Transactions eliminated on consolidation Intra-group balances and unrealized items of income and expense arising from intra-group transactions are eliminated in preparing the consolidated financial statements. (e) Transactions with non-controlling interests The Group accounts for transactions with non-controlling interests as transactions with the equity owner of the Group. For purchases from non-controlling interests, the difference between any consideration paid and the relevant share acquired of the carrying value of net assets of the subsidiary is recorded in equity. Gains or losses on disposals to non-controlling interests are also recorded in equity. 3.2 Foreign currency (a) Functional currency Items included in the financial statements of each of the Group's entities are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). The functional currency of the Company is New Zealand dollars ("NZ$"). (b) Foreign currency transactions Foreign currency transactions are converted into the functional currency of the entity using the exchange rates prevailing on the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency of the respective entities at the exchange rate at that date. Foreign currency transactional gains or losses are recognized in the statement of comprehensive income as a component of profit or loss, unless the underlying transaction is recognized directly in equity. (c) Foreign currency translations The results of operations and financial position of those entities that have a functional currency different from the presentation currency of the Group are translated into the Group's presentation currency as follows: (i) assets and liabilities for each statement of financial position presented are translated at the closing exchange rate at the reporting date of the statement of financial position; (ii) income and expense items for each profit or loss item are translated at average exchange rates; (iii) items of other comprehensive income are translated at average exchange rates; and (iv) all resulting exchange differences are recognized as a separate component of equity. On consolidation, exchange differences arising from the translation of the net investment in foreign entities are recognized as a component of equity and included in the foreign currency translation reserve. When a foreign operation is sold, such exchange differences are recognized in the statement of comprehensive income as part of the gain or loss on the sale. (d) Significant exchange rates The following significant exchange rates applied during the year: Average rate for the year ended December 31, As of December 31, 2017 2016 2015 2017 2016 1 € 1.13 1.11 1.11 1.19 1.06 10 MXN 0.53 0.54 0.63 0.51 0.48 1 NZ$ 0.71 0.70 0.70 0.71 0.70 1 CA$ 0.77 0.75 0.78 0.80 0.74 3.3 Non-derivative financial instruments Non-derivative financial instruments are comprised of cash and cash equivalents, trade and other receivables, trade and other payables and interest bearing borrowings. A non-derivative financial instrument is recognized if the Group becomes a party to the contractual provisions of the instrument. Non-derivative financial assets are derecognized if the Group's contractual rights to the cash flows from the financial assets expire or if the Group transfers the financial asset to another party without retaining control or substantially all the risks and rewards of the asset. Non-derivative financial liabilities are derecognized if the Group's obligations specified in the contract expire or are discharged or cancelled. Non-derivative financial instruments are recognized initially at fair value, plus any directly attributable transaction costs for instruments not at fair value through profit or loss. Subsequent to initial recognition non-derivative financial instruments are measured as described below. Non-derivative financial instruments are recognized on a gross basis unless a current and legally enforceable right to offset exists and the Group intends to either settle the instrument net or realize the asset and liability simultaneously. Upon initial acquisition the Group classifies its financial instruments in one of the following categories, which is dependent on the purpose for which the financial instruments were acquired or assumed. (a) Cash and cash equivalents Cash and cash equivalents are comprised of cash on hand, deposits held at call with banks and other short-term highly liquid investments with maturities of less than three months. Bank overdrafts are included in borrowings and are classified as current liabilities in the statement of financial position except if repayable on demand, in which case they are included separately as a component of current liabilities. In the statement of cash flows, bank overdrafts are included as a component of cash and cash equivalents. (b) Loans and receivables The Group's loans and receivables are comprised of trade and other receivables (including related party receivables) which are stated at their cost less provision for impairment. The fair value of trade and other receivables is estimated as the present value of future cash flows, discounted at the market rate of interest at the reporting date. Given the short-term nature of trade receivables the carrying amount is a reasonable approximation of fair value. (c) Other liabilities Other liabilities are comprised of all non-derivative financial liabilities that are not disclosed as liabilities at fair value through profit or loss. Other liabilities are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. The Group's other liabilities are comprised of trade and other payables and interest bearing borrowings, including those with related parties. The Group's other liabilities are measured as follows: (i) Trade and other payables Subsequent to initial recognition trade and other payables are stated at amortized cost using the effective interest method. (ii) Interest bearing borrowings including related party borrowings On initial recognition, borrowings are stated at fair value less transaction costs that are directly attributable to borrowings. Subsequent to initial recognition interest bearing borrowings are stated at amortized cost. Any difference between the amortized cost and the redemption value is recognized in the statement of comprehensive income over the period of the borrowings, using the effective interest method. The fair value of non-derivative financial liabilities, which is determined for disclosure purposes, is calculated by discounting the future contractual cash flows at the current market interest rates that are available for similar financial instruments. 3.4 Derivative financial instruments A derivative financial instrument is recognized if the Group becomes a party to the contractual provisions of an instrument at the trade date. All derivatives are recognized at fair value based on a valuation model which includes consideration of credit risk, where applicable, and discounts the estimated future cash flows based on the terms and maturity of each contract using forward curves and market interest rates at the reporting date. Transaction costs are expensed as incurred. Subsequent to initial recognition, derivative financial instruments are stated at fair value. The gain or loss on remeasurement to fair value is recognized in the statement of comprehensive income as a component of profit or loss unless the derivative financial instrument qualifies for hedge accounting, and the Group elects to apply hedge accounting. Derivative financial instruments are recognized on a gross basis unless a current and legally enforceable right to offset exists. Derivative financial assets are derecognized if the Group's contractual rights to the cash flows from the instrument expire or if the Group transfers the financial asset to another party without retaining control or substantially all the risks and rewards of the asset. Derivative financial liabilities are derecognized if the Group's obligations specified in the contract expire or are discharged or cancelled. Embedded derivatives are separated from the host contract and accounted for separately if the following conditions are met: (i) the economic characteristics and risks of the host contract and the embedded derivative are not closely related; (ii) a separate instrument with the same terms as the embedded derivative would meet the definition of a derivative; and (iii) the combined instrument is not measured at fair value through profit or loss. At the time of initial recognition of the embedded derivative an equal adjustment is also recognized against the host contract. The adjustment against the host contract is amortized over the remaining life of the host contract using the effective interest method. Any embedded derivatives that are separated are measured at fair value with changes in fair value recognized through net financial expenses in the statement of comprehensive income as a component of profit or loss. 3.5 Inventories (a) Raw materials, work in progress and finished goods Inventories are measured at the lower of cost and net realizable value. The cost of inventories is based on the weighted average principle and includes expenditure incurred in acquiring the inventories and bringing them to their existing location and condition. In the case of manufactured inventories and work in progress, cost includes an appropriate share of production overheads based on normal operating capacity. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and selling expenses. The fair value of inventory acquired in a business combination is determined based on its estimated selling price in the ordinary course of business less the estimated costs of completion and sale. (b) Engineering and maintenance materials Engineering and maintenance materials (representing either critical or long order components) are measured at the lower of cost and net realizable value. The cost of these inventories is based on the weighted average principle and includes expenditure incurred in acquiring the inventories and bringing them to their existing location and condition. Net realizable value is determined with reference to the cost of replacement of such items in the ordinary course of business compared to the current market prices. 3.6 Property, plant and equipment (a) Recognition and measurement Items of property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. The cost of self-constructed assets includes the cost of materials and direct labor and any other costs directly attributable to bringing the asset to a working condition for its intended use. Purchased software that is integral to the functionality of the related equipment is capitalized as part of that equipment. Property, plant and equipment acquired in a business combination is recorded at fair value, which is based on market values. The market value of property is the estimated amount for which a property could be exchanged on the date of valuation between a willing buyer and a willing seller in an arm's-length transaction after proper marketing, wherein the parties had each acted knowledgeably, prudently and without compulsion. The market value of items of property, plant and equipment is based on the quoted market prices for similar items where available or based on the assessment of appropriately qualified independent valuers. (b) Assets under construction Assets under construction are transferred to the appropriate asset category when they are ready for their intended use. Assets under construction are not depreciated but tested for impairment at least annually or when there is an indication of impairment. (c) Subsequent costs The cost of replacing part of an item of property, plant and equipment is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within that part will flow to the Group and its cost can be measured reliably. The carrying amount of the replaced part is derecognized. The costs of the day-to-day servicing of property, plant and equipment are recognized in the statement of comprehensive income as a component of profit or loss as incurred. (d) Depreciation Land is not depreciated. Depreciation on other assets is recognized in the statement of comprehensive income as a component of profit or loss on a straight-line basis over the estimated useful life of the asset. The estimated useful lives for the material classes of property, plant and equipment are as follows: • Buildings 20 to 50 years • Plant and equipment 3 to 25 years • Furniture and fixtures 3 to 20 years Depreciation methods, useful lives and residual values are reassessed on an annual basis. Gains and losses on the disposal of items of property, plant and equipment are determined by comparing the proceeds at the time of disposal with the net carrying amount of the asset. 3.7 Leases Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases. Upon initial recognition the finance leased asset is measured at an amount equal to the lower of its fair value and the present value of the minimum lease payments. The corresponding liability to the lessor is included in borrowings as a finance lease obligation. Subsequent to initial recognition the liability is accounted for at amortized cost using the effective interest method and the asset is accounted for in accordance with the accounting policy applicable to that asset. Minimum lease payments made under finance leases are apportioned between the finance charges and the reduction of the outstanding liability. The finance charges which are recognized in the statement of comprehensive income as a component of profit or loss are allocated to each period during the lease term so as to reflect a constant rate of interest on the remaining balance of the liability. Contingent lease payments are accounted for in the periods in which the payments are incurred. Payments made under operating leases are recognized in the statement of comprehensive income as a component of profit or loss on a straight-line basis over the terms of the lease, except when another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed. Contingent lease payments arising under operating leases are recognized as an expense in the period in which the payments are incurred. Presently, all payments under operating leases are recognized on a straight-line basis over the term of the lease in the statement of comprehensive income. In the event that lease incentives are received to enter into an operating lease, such incentives are deferred and recognized as a liability. The aggregated benefits of the lease incentives are amortized as a reduction to the lease expenses on a straight-line basis, except when another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed. 3.8 Intangible assets (a) Goodwill Goodwill arises on the acquisition of subsidiaries and business operations and is recognized at the date that control is acquired (the acquisition date). Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interest in the acquiree and the fair value of the acquirer's previously-held equity interest in the acquiree over the fair value of the identifiable net assets recognized. Goodwill is allocated to the operations that are expected to benefit from the business combination in which the goodwill arose after the allocation of purchase consideration is finalized. Goodwill is not amortized. Goodwill is measured at cost less accumulated impairment losses and is tested at least annually for impairment. Goodwill is monitored for impairment testing at the segment level, which is the lowest level within the Group at which goodwill is monitored for internal management purposes. (b) Trademarks Trademarks are measured at cost less accumulated amortization and accumulated impairment losses. Trademarks acquired in a business combination are initially measured at fair value based on the discounted estimated royalty payments that have been avoided as a result of owning the trademark. Certain acquired trademarks are considered indefinite life intangible assets as they represent the value accumulated in the brand which is expected to continue indefinitely into the future and are recognized at cost less accumulated impairment losses. (c) Customer relationships Customer relationships represent the value attributable to purchased long-standing business relationships which have been cultivated over the years with customers. Customer relationships acquired in a business combination are initially recognized at fair value based on the discounted cash flows expected to be derived from the relationship. Customer relationships are amortized using the straight-line method over the estimated remaining useful lives of the relationships, which are based on customer attrition rates and projected cash flows. (d) Research and development Expenditure on research activities, undertaken with the prospect of gaining new scientific or technological knowledge and understanding, is recognized in the statement of comprehensive income as a component of profit or loss as incurred. Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditure is capitalized only if development costs can be measured reliably, the product or process is technologically and commercially feasible, future economic benefits are probable and the Group intends to and has sufficient resources to complete development and to use or sell the asset. The expenditure capitalized includes the cost of materials, direct labor and overhead costs that are directly attributable to preparing the asset for its intended use. Intangible assets arising from development activities are measured at cost less accumulated amortization and accumulated impairment losses. Other development expenditure that does not qualify for capitalization is recognized in the statement of comprehensive income as a component of profit or loss as incurred. (e) Other intangible assets Other intangible assets comprise permits, software, technology and patents. Other intangible assets that have finite useful lives are carried at cost less accumulated amortization and accumulated impairment losses. Other intangible assets that have indefinite useful lives are carried at cost less accumulated impairment losses. (f) Subsequent costs Subsequent costs with respect to intangible assets are capitalized only when the expenditure increases the future economic benefits embodied in the specific asset to which the expenditure relates and it can be reliably measured. All other expenditure, including expenditure on internally generated goodwill and brands, is recognized in the statement of comprehensive income as a component of profit or loss as incurred. (g) Amortization Amortization is recognized in the statement of comprehensive income as a component of profit or loss on a straight-line basis over the estimated useful lives of intangible assets, other than goodwill and indefinite life intangibles, from the date that the intangible assets are available for use. The estimated useful lives for the material classes of amortizable intangible assets are as follows: • Trademarks 5 to 15 years • Customer relationships 6 to 25 years • Software/technology 3 to 15 years • Patents 5 to 14 years 3.9 Impairment The carrying amounts of the Group's assets are reviewed regularly and at least annually to determine whether there is any objective evidence of impairment. An impairment loss is recognized whenever the carrying amount of an asset, cash generating unit ("CGU") or group of CGUs exceeds its recoverable amount. Impairment losses directly reduce the carrying amount of assets and are recognized in the statement of comprehensive income as a component of profit or loss. (a) Impairment of loans and receivables The Group's loans and receivables that are carried at amortized cost are assessed for impairment using the present value of estimated future cash flows. Long duration receivables are discounted using their original effective interest rate, while short duration receivables are not discounted. Impairment is assessed on all instruments that are considered individually significant, based on that specific instrument's exposure. For trade receivables that are not individually significant, impairment is assessed on a portfolio basis, utilizing historical loss experiences on similarly aged portfolios. The criteria that the Group uses to determine whether there is objective evidence of an impairment loss include: • significant financial difficulty of the issuer or obligor; • a breach of contract, such as default or delinquency with respect to interest or principal repayment; or • observable data indicating that there is a measurable decrease in the estimated future cash flows from a portfolio. (b) Non-financial assets The carrying amounts of the Group's non-financial assets, including goodwill and indefinite life intangible assets, are reviewed at least annually to determine whether there is any indication of impairment. If any such indicators exist then the asset's or CGU's recoverable amount is estimated. For goodwill and intangible assets that have indefinite lives or that are not yet available for use, recoverable amounts are estimated at least annually and whenever there is an indication that they may be impaired. An impairment loss is recognized if the carrying amount of an asset or CGU exceeds its recoverable amount. A CGU is the smallest identifiable asset group that generates cash flows that are largely independent from other assets and groups. Impairment losses are recognized in the statement of comprehensive income as a component of profit or loss. Impairment losses recognized with respect to a segment are allocated first to reduce the carrying amount of any goodwill allocated to the CGU and then to reduce the carrying amount of the other non-financial assets in the CGU on a pro rata basis. The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. In assessing the value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or CGU. In assessing the fair value less costs to sell for goodwill and certain trademarks, the forecasted future Adjusted EBITDA (as defined in note 5) to be generated by the asset or segment being assessed is multiplied by a relevant market indexed multiple ("earnings multiple"). The fair value less cost to sell of the Reynolds® and Hefty® trademarks is first evaluated at the trademark level using the relief from royalty method. If no indication of impairment is identified, no further measurement is required. If the relief from royalty method indicates a possible impairment, the trade name is tested at the branded CGU level. Fair value at the branded CGU level would be determined based on estimated future cash flows that are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the CGU. Indefinite life intangible assets other than goodwill and the Reynolds® and Hefty® trademarks discussed above consist primarily of the Graham Packaging trademark and permits associated with various production plants. The fair value less cost to sell for other indefinite life intangible assets are evaluated at the applicable CGU level. With respect to assets other than goodwill, impairment losses recognized in prior periods are assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a favorable change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset's revised carrying amount will not exceed the net carrying amount that would have been determined if no impairment loss had been recognized. 3.10 Assets and liabilities classified as held for sale and discontinued operations (a) Assets and liabilities classified as held for sale Assets (or disposal groups comprised of assets and liabilities) that are expected to be recovered primarily through sale rather than through continuing use are classified as held for sale. They are stated at the lower of carrying amount and fair value less costs to sell. Upon reclassification the Group ceases to depreciate or amortize non-current assets classified as held for sale. Impairment losses on initial classification of an asset to being held for sale and subsequent gains or losses on remeasurement are recognized in the statement of comprehensive income as a component of profit or loss. Gains are not recognized in excess of any prior cumulative impairment losses. (b) Discontinued operations A discontinued operation is a component of the Group's business that represents a separate major line of business or geographical area of operation that has been disposed of or is held for sale, or is a subsidiary or business acquired exclusively with a view to resale. Classification as a discontinued operation occurs upon disposal or when the operation meets the criteria to be classified as held for sale, if earlier. When an operation is classified as a discontinued operation, the comparative statement of comprehensive income is revised as if the operation had been discontinued from the start of the earliest comparative period. 3.11 Employee benefits (a) Pension obligations The Group operates various defined contribution and defined benefit plans. (i) Defined contribution plans A defined contribution plan is a plan under which the employee and the Group pay fixed contributions to a separate entity. The Group has no legal or constructive obligation to pay further contributions in relation to an employee's service in the current and prior years. The Group's contributions are recognized in the statement of comprehensive income as a component of profit or loss as incurred. (ii) Defined benefit plans A defined benefit plan is a pension plan that is not a defined contribution plan. Typically defined benefit plans define an amount of pension benefit that an employee will receive on retirement, usually dependent on factors such as age, years of service and compensation. The Group's net obligation with respect to defined benefit plans is calculated separately for each plan by estimating the amount of the future benefits that employees have earned in return for their service in the current and prior years. These benefits are then discounted to determine the present value of the Group's obligations. The discount rate used is the yield on high-quality corporate bonds that are denominated in the currency in which the benefits will be paid and that have maturity dates approximating the terms of the Group's obligations. The Group's net obligation is then determined with reference to the fair value of the plan assets (if any). The calculations are performed by qualified actuaries using the projected unit credit method. Remeasurements of the net defined benefit liability, which include actuarial gains and losses and the return on plan assets (excluding calculated interest) are recognized in the period of remeasurement in other comprehensive income. The Group determines the net interest expense (income) on the net defined benefit liability (asset) for the period by applying the discount rate used to measure the defined benefit obligation at the beginning of the annual period to the beginning net defined benefit liability (asset), taking into account any changes in the net defined benefit liability (asset) during the period as a result of contributions and benefit payments. Net interest expense and other plan expenses are recognized in profit or loss. Past service costs are recognized as an expense in pr

Critical accounting estimates a

Critical accounting estimates and assumptions	12 Months Ended
	Dec. 31, 2017
Disclosure of accounting judgements and estimates [Abstract]
Critical accounting estimates and assumptions	Critical accounting estimates and assumptions In the process of applying the Group's accounting policies management has made certain estimates and assumptions about the carrying amounts of assets and liabilities, income and expenses and the disclosure of contingent assets and liabilities. The key assumptions concerning the future and other key sources of uncertainty with respect to estimates at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial reporting period are: 4.1 Impairment of assets (a) Goodwill and indefinite life intangible assets Determining whether goodwill is impaired requires estimation of the recoverable values of a segment, which is the lowest level within the Group at which goodwill is monitored for internal management purposes. Determining whether indefinite life intangible assets are impaired requires estimation of the recoverable values of a CGU or group of CGUs to which these assets have been allocated. Recoverable values have been based on the higher of fair value less costs to sell and value in use (as appropriate for the asset being reviewed). Significant judgment is involved with estimating the fair value of a segment. The value in use calculation requires the Group to estimate the future cash flows expected to arise from the segment and a suitable discount rate in order to calculate present value. Details regarding the carrying amount of goodwill and indefinite life intangible assets and the assumptions used in impairment testing are provided in note 14. (b) Other assets Other assets, including property, plant and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. A change in the Group's intended use of certain assets, such as a decision to rationalize manufacturing locations, may trigger a future impairment. 4.2 Income taxes Determining the Group's worldwide income tax provision and income tax liability requires significant judgment and the use of accounting estimates and assumptions, some of which are highly uncertain. Each taxing jurisdiction's laws are complex and subject to differing interpretations by the taxpayer and the respective taxing authorities. Significant judgment is required in evaluating the Group's tax positions, including evaluating uncertainties. To the extent actual results differ from these estimates in future periods and depending on the tax strategies that the Group may implement, the Group's financial position may be directly affected. 4.3 Realization of deferred tax assets Deferred tax assets represent deductions available to reduce taxable income in future years. The Group evaluates the recoverability of deferred tax assets by assessing the adequacy of future taxable income, including reversal of taxable temporary differences, forecasted earnings and available tax planning strategies. The forecasts of future taxable income rely heavily on the use of estimates. The Group recognizes deferred tax assets when the Group considers it more likely than not that the deferred tax asset will be recoverable. Refer to note 10.2 regarding provisionally determined amounts as a result of the recent changes in U.S. federal tax legislation. 4.4 Measurement of obligations under defined benefit plans The Group operates a number of defined benefit pension plans. Amounts recognized under these plans are determined using actuarial methods. These actuarial valuations involve assumptions regarding discount rates, expected salary increases and life expectancy. These assumptions are reviewed at least annually and reflect estimates as of the measurement date. Any change in these assumptions will impact the amounts reported in the statements of financial position, as well as net pension expense or income that may be recognized in future years. 4.5 Promotional and trade allowances In arriving at net sales, the Group estimates the amount of deductions from sales that are likely to be earned or taken by customers in conjunction with incentive programs or the amount of consumer incentives to be utilized. These incentives include volume rebates and early payment discounts for consumer programs. In addition, in certain of its businesses, the Group pays slotting fees and participates in customer pricing programs that provide price discounts to the ultimate end-users of its products in the form of redeemable coupons. Estimates for each of these programs are based on historical and current market trends which are affected by the business seasonality and competitiveness of promotional programs being offered. Estimates are reviewed quarterly for possible revisions.

Segment reporting

Segment reporting	12 Months Ended
	Dec. 31, 2017
Operating Segments [Abstract]
Segment reporting	Segment reporting The Group’s reportable business segments are as follows: • Reynolds Consumer Products — Reynolds Consumer Products is a manufacturer of branded and store branded consumer products such as aluminum foil, wraps, waste bags, food storage bags and disposable tableware and cookware. • Pactiv Foodservice — Pactiv Foodservice is a manufacturer of foodservice and food packaging products. Pactiv Foodservice offers a comprehensive range of products including tableware items, takeout service containers, clear rigid-display packaging, microwaveable containers, foam trays, dual-ovenable paperboard containers, cups and lids, molded fiber and polyethylene terephthalate ("PET") egg cartons, meat and poultry trays, absorbent tray pads, plastic film and aluminum containers. • Graham Packaging — Graham Packaging is a designer and manufacturer of value-added, custom blow-molded plastic containers for branded consumer products. • Evergreen — Evergreen is a vertically integrated manufacturer of fresh carton packaging for beverage products, primarily serving the juice and milk end-markets. Evergreen supplies integrated fresh carton packaging systems, which can include fresh cartons, spouts and filling machines. Evergreen produces liquid packaging board for its internal requirements and to sell to other manufacturers. Evergreen also produces paper products for commercial printing. • Closures — Closures is a manufacturer of plastic and aluminum beverage caps, closures and high speed rotary capping equipment, primarily serving the carbonated soft drink, non-carbonated soft drink and bottled water segments of the global beverage market. The Chief Operating Decision Maker does not review the business activities of the Group based on geography. The accounting policies applied by each segment are the same as the Group’s accounting policies. Results from operating activities represent the profit earned by each segment without allocation of central administrative revenues and expenses, financial income and expenses, and income tax benefit or expense. The performance of the operating segments is assessed by the Chief Operating Decision Maker based on Adjusted EBITDA. Adjusted EBITDA is defined as net profit before income tax expense or benefit, net financial income or expenses, depreciation and amortization, adjusted to exclude certain items of a significant or unusual nature, including but not limited to acquisition costs, non-cash pension income or expense, restructuring costs, unrealized gains or losses on derivatives, gains or losses on the sale of non-strategic assets, asset impairments and write-downs and equity method profit not distributed in cash. Segment assets and liabilities exclude intercompany balances as a result of trade and borrowings between the segments. Corporate/unallocated includes holding companies and certain debt issuer companies which support the entire Group and which are not part of a specific segment. It also includes eliminations of transactions between segments. The SIG segment is presented as a discontinued operation. SIG is a manufacturer of aseptic carton packaging systems for both beverage and liquid food products. SIG has a global customer base with a significant presence in Europe. Refer to note 7 for additional information. Business segment reporting For the year ended December 31, 2017 (In $ million) Reynolds Consumer Products Pactiv Foodservice Graham Packaging Evergreen Closures Corporate / Unallocated Total Total external revenue 2,807 3,237 2,147 1,448 885 — 10,524 Total inter-segment revenue 152 492 — 114 16 (774 ) — Total segment revenue 2,959 3,729 2,147 1,562 901 (774 ) 10,524 Gross profit 853 721 323 276 155 (6 ) 2,322 Expenses and other income (283 ) (319 ) (188 ) (79 ) (103 ) (128 ) (1,100 ) Earnings before interest and tax (“EBIT”) from continuing operations 570 402 135 197 52 (134 ) 1,222 Financial income 49 Financial expenses (750 ) Profit (loss) from continuing operations before income tax 521 Income tax (expense) benefit (81 ) Profit (loss) from continuing operations 440 Earnings before interest and tax (“EBIT”) from continuing operations 570 402 135 197 52 (134 ) 1,222 Depreciation and amortization from continuing operations 86 205 257 59 66 1 674 Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations 656 607 392 256 118 (133 ) 1,896 For the year ended December 31, 2017 (In $ million) Reynolds Consumer Products Pactiv Foodservice Graham Packaging Evergreen Closures Corporate / Unallocated Total Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations 656 607 392 256 118 (133 ) 1,896 Included in EBITDA: Asset impairment charges, net of reversals — 36 7 — 2 — 45 (Gain) loss on sale or disposal of businesses and non-current assets — 11 (6 ) — 6 (1 ) 10 Non-cash pension expense, net of settlement gain — — — — — 58 58 Operational process engineering-related consultancy costs 3 12 — — — — 15 Related party management fee — — — — — 31 31 Restructuring costs, net of reversals 5 8 4 2 4 — 23 Other (4 ) 3 — — 1 — — Adjusted EBITDA from continuing operations 660 677 397 258 131 (45 ) 2,078 Segment assets (excluding intercompany balances) 4,122 4,743 4,430 1,163 1,147 1,077 16,682 Included in segment assets are: Additions to property, plant and equipment 55 104 136 63 31 3 392 Additions to intangible assets 2 2 4 3 — 1 12 Segment liabilities (excluding intercompany balances) 596 881 814 386 255 12,098 15,030 For the year ended December 31, 2016 (In $ million) Reynolds Consumer Products Pactiv Foodservice Graham Packaging Evergreen Closures Corporate / Unallocated Total Total external revenue 2,790 3,254 2,223 1,467 912 — 10,646 Total inter-segment revenue 146 494 — 113 16 (769 ) — Total segment revenue 2,936 3,748 2,223 1,580 928 (769 ) 10,646 Gross profit 873 691 335 315 173 — 2,387 Expenses and other income (307 ) (333 ) (202 ) (88 ) (108 ) (204 ) (1,242 ) Earnings before interest and tax (“EBIT”) from continuing operations 566 358 133 227 65 (204 ) 1,145 Financial income 169 Financial expenses (1,042 ) Profit (loss) from continuing operations before income tax 272 Income tax (expense) benefit (105 ) Profit (loss) from continuing operations 167 Earnings before interest and tax (“EBIT”) from continuing operations 566 358 133 227 65 (204 ) 1,145 Depreciation and amortization from continuing operations 92 223 269 57 65 1 707 Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations 658 581 402 284 130 (203 ) 1,852 For the year ended December 31, 2016 (In $ million) Reynolds Consumer Products Pactiv Foodservice Graham Packaging Evergreen Closures Corporate / Unallocated Total Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations 658 581 402 284 130 (203 ) 1,852 Included in EBITDA: Asset impairment charges, net of reversals — 28 11 — 6 — 45 Non-cash change in multi-employer pension plan withdrawal liability — (1 ) — (10 ) — — (11 ) Non-cash pension expense, net of settlement gain — — — — — 124 124 Operational process engineering-related consultancy costs — 21 — — — — 21 Related party management fee — — — — — 40 40 Restructuring costs, net of reversals — 31 12 1 5 — 49 Unrealized (gain) loss on derivatives (8 ) (7 ) — (3 ) (2 ) — (20 ) Other — 9 (4 ) (2 ) (1 ) 1 3 Adjusted EBITDA from continuing operations 650 662 421 270 138 (38 ) 2,103 Segment assets (excluding intercompany balances) 4,047 4,797 4,489 1,130 1,195 1,296 16,954 Included in segment assets are: Additions to property, plant and equipment 43 85 109 73 28 2 340 Additions to intangible assets 1 — 2 1 — — 4 Segment liabilities (excluding intercompany balances) 808 1,215 1,028 411 254 12,281 15,997 For the year ended December 31, 2015 (In $ million) Reynolds Consumer Products Pactiv Foodservice Graham Packaging Evergreen Closures Corporate / Unallocated Total Total external revenue 2,796 3,414 2,447 1,553 968 — 11,178 Total inter-segment revenue 173 544 — 100 14 (831 ) — Total segment revenue 2,969 3,958 2,447 1,653 982 (831 ) 11,178 Gross profit 743 620 364 310 164 (1 ) 2,200 Expenses and other income (237 ) (177 ) (207 ) (79 ) (92 ) (162 ) (954 ) Earnings before interest and tax (“EBIT”) from continuing operations 506 443 157 231 72 (163 ) 1,246 Financial income 22 Financial expenses (1,562 ) Profit (loss) from continuing operations before income tax (294 ) Income tax (expense) benefit (60 ) Profit (loss) from continuing operations (354 ) Earnings before interest and tax (“EBIT”) from continuing operations 506 443 157 231 72 (163 ) 1,246 Depreciation and amortization from continuing operations 96 211 282 57 68 — 714 Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations 602 654 439 288 140 (163 ) 1,960 For the year ended December 31, 2015 (In $ million) Reynolds Consumer Products Pactiv Foodservice Graham Packaging Evergreen Closures Corporate / Unallocated Total Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations 602 654 439 288 140 (163 ) 1,960 Included in EBITDA: Asset impairment charges, net of reversals — 6 7 — 4 — 17 Non-cash pension expense — — — — — 65 65 Operational process engineering-related consultancy costs — 18 — — — — 18 Related party management fee — — — — — 59 59 Restructuring costs, net of reversals — 1 1 — 7 — 9 Unrealized (gain) loss on derivatives (21 ) (77 ) (1 ) (3 ) (4 ) — (106 ) Other — — (1 ) (3 ) — 1 (3 ) Adjusted EBITDA from continuing operations 581 602 445 282 147 (38 ) 2,019 Information about geographic area The Group's revenue from external customers from continuing operations and information about its segment assets (total non-current assets excluding financial instruments, non-current receivables and deferred tax assets) by geographic origin are detailed below. In presenting information on a geographic basis, revenue and assets have been reported based on the location of the business operations. (In $ million) United States Remaining North American Region Asia Europe South America Other Total Total external revenue For the year ended December 31, 2017 8,962 632 449 319 152 10 10,524 For the year ended December 31, 2016 9,006 620 462 383 164 11 10,646 For the year ended December 31, 2015 9,376 686 480 423 196 17 11,178 Non-current assets As of December 31, 2017 11,861 279 179 213 79 74 12,685 As of December 31, 2016 12,102 272 231 288 92 20 13,005 There was no revenue from external customers in New Zealand, where the Company is domiciled, for any years presented. There were $49 million in non-current assets in New Zealand as of December 31, 2017 ( 2016 : none ). Information about major customers The Group had revenue from transactions with a single external customer amounting to 10% or more of the Group's revenue. The revenue attributable to this customer during the years ended December 31, 2017 and 2016 was $1,163 million and $1,104 million , respectively, and is reported in the Reynolds Consumer Products segment. The Group did not have revenue from transactions with a single external customer amounting to 10% or more of the Group's revenue during the year ended December 31, 2015 . Information about major product lines Supplemental information on net sales by major product line for continuing operations is set forth below: For the year ended December 31, (In $ million) 2017 2016 2015 Foodservice packaging 3,729 3,748 3,958 Food and beverage plastic containers 1,487 1,541 1,704 Waste and storage products 1,157 1,166 1,205 Cooking products 1,071 1,060 1,060 Caps and closures 901 928 982 Carton packaging 774 809 835 Non-food plastic containers 660 682 743 Tableware 731 710 704 Liquid packaging board 453 414 443 Paper products 335 357 375 Inter-segment eliminations (774 ) (769 ) (831 ) Total revenue 10,524 10,646 11,178

Net other income (expenses)

Net other income (expenses)	12 Months Ended
	Dec. 31, 2017
Disclosure of other operating income (expense) [Abstract]
Net other income (expenses)	Net other income (expenses) For the year ended December 31, (In $ million) 2017 2016 2015 Asset impairment charges, net of reversals (45 ) (45 ) (17 ) Gain (loss) on sale or disposal of businesses and non-current assets (11 ) (4 ) 3 Net foreign currency exchange gains (losses) (2 ) (10 ) 12 Related party management fee (refer to note 21) (31 ) (40 ) (59 ) Unrealized gain (loss) on derivatives (refer to note 20) — 18 114 Other 11 9 — Net other income (expenses) (78 ) (72 ) 53

Discontinued operations and ass

Discontinued operations and assets and liabilities held for sale	12 Months Ended
	Dec. 31, 2017
Disclosure of non-current assets held for sale and discontinued operations [Abstract]
Discontinued operations and assets and liabilities held for sale	Discontinued operations and assets and liabilities held for sale On March 13, 2015, the sale of the SIG segment to Onex Corporation was finalized. Net proceeds of $4,149 million were received, including the settlement of final closing adjustments. In November 2016 , an additional amount of €150 million was paid by Onex Corporation based on the financial performance of SIG during fiscal year 2015 . In June 2017 , an additional amount of €10 million was paid by Onex Corporation based on the financial performance of SIG during fiscal year 2016. All eligible earn-out proceeds have now been collected. Based on the sale proceeds, the related book values of the net assets disposed of and the effect of the reclassification of foreign exchange, the pre-tax gain on sale of SIG was $2,903 million for the year ended December 31, 2015 as detailed below: (In $ million) For the year ended December 31, 2015 Cash proceeds received 4,233 Disposal costs (5 ) Net proceeds received 4,228 Contingent consideration receivable 169 Indemnification reserve (12 ) Details of net assets disposed of: Cash and cash equivalents, net of bank overdrafts 84 Trade and other receivables, net 204 Current tax assets 3 Inventories 191 Deferred tax assets 33 Property, plant and equipment 795 Intangible assets 982 Investment in associates and joint ventures 112 Other current and non-current assets 177 Trade and other payables (278 ) Current tax liabilities (52 ) Deferred tax liabilities (61 ) Provisions and employee benefits (192 ) Other current and non-current liabilities (64 ) Net assets disposed of 1,934 Gain on sale before reclassification of foreign currency translation reserve 2,451 Reclassification of foreign currency translation reserve 452 Gain on remeasurement or disposal 2,903 The results of SIG have been presented as discontinued operations for all years presented. The results and cash flows of the discontinued operations are detailed below: For the year ended December 31, (In $ million) 2017 2016 2015 Results of discontinued operations Revenue — — 334 Expenses — — (507 ) Profit (loss) before income tax — — (173 ) Income tax expense — — (6 ) Profit (loss) from discontinued operations prior to gain on disposal — — (179 ) Gain (loss) on remeasurement or disposal (1 ) (6 ) 2,903 Tax expense on disposal — — (52 ) Gain (loss) on remeasurement or disposal, net of tax (1 ) (6 ) 2,851 Profit (loss) from discontinued operations (1 ) (6 ) 2,672 Cash flows from (used in) discontinued operations Net cash from (used in) operating activities — (7 ) (16 ) Net cash used in investing activities — — (27 ) Net cash used in financing activities — — — Net cash from (used in) discontinued operations — (7 ) (43 ) Assets held for sale, and liabilities directly associated with assets held for sale, as of December 31, 2017 include amounts associated with certain of Graham Packaging's and Closures' operations in Asia and Pactiv Foodservice's minor operations in Spain and the UK.

Personnel expenses

Personnel expenses	12 Months Ended
	Dec. 31, 2017
Analysis of income and expense [abstract]
Personnel expenses	Personnel expenses Personnel expenses recognized in continuing operations in the statements of comprehensive income were $2,058 million for the year ended December 31, 2017 ( 2016 : $2,122 million ; 2015 : $2,061 million ). Personnel expenses include salaries, wages, employee related taxes, short-term employee benefits, pension benefits (including plans assumed), post-employment medical benefits, other long-term employee benefits and non-cash pension expense related to the exit from a multi-employer pension plan. For additional details related to the post-employment benefit plans, refer to note 17. There were no personnel expenses recognized in discontinued operations in the statements of comprehensive income for the years ended December 31, 2017 and 2016 ( 2015 : $68 million ).

Financial income and expenses

Financial income and expenses	12 Months Ended
	Dec. 31, 2017
Analysis of income and expense [abstract]
Financial income and expenses	Financial income and expenses For the year ended December 31, (In $ million) 2017 2016 2015 Interest income 3 5 3 Interest income on related party loans (refer to note 21) 17 17 19 Net gain in fair value of derivatives 29 134 — Net foreign currency exchange gain — 13 — Financial income 49 169 22 Interest expense: Securitization Facility (13 ) (9 ) (8 ) Credit Agreement (146 ) (119 ) (110 ) Reynolds Notes: 7.125% Senior Secured Notes due 2019 — (26 ) (57 ) 7.875% Senior Secured Notes due 2019 — (27 ) (64 ) 5.750% Senior Secured Notes due 2020 (186 ) (186 ) (186 ) 6.875% Senior Secured Notes due 2021 (44 ) (65 ) (69 ) Floating Rate Senior Secured Notes due 2021 (35 ) (16 ) — 5.125% Senior Secured Notes due 2023 (82 ) (41 ) — 8.500% Senior Notes due 2018 — (28 ) (63 ) 9.000% Senior Notes due 2019 — (28 ) (73 ) 9.875% Senior Notes due 2019 — (83 ) (147 ) 8.250% Senior Notes due 2021 (4 ) (75 ) (82 ) 7.000% Senior Notes due 2024 (56 ) (29 ) — 2013 Notes: 5.625% Senior Notes due 2016 — (30 ) (36 ) 6.000% Senior Subordinated Notes due 2017 — (18 ) (35 ) Pactiv Notes: 8.125% Debentures due 2017 (11 ) (24 ) (24 ) 6.400% Notes due 2018 (1 ) (1 ) (1 ) 7.950% Debentures due 2025 (22 ) (22 ) (22 ) 8.375% Debentures due 2027 (17 ) (17 ) (17 ) Amortization of: Transaction costs (17 ) (28 ) (33 ) Fair value adjustment of acquired notes 1 2 2 Embedded derivatives 7 8 9 Net loss in fair value of derivatives — — (198 ) Net foreign currency exchange loss (44 ) — (32 ) Loss on extinguishment of debt (a)(b)(c) (67 ) (168 ) (305 ) Other (13 ) (12 ) (11 ) Financial expenses (750 ) (1,042 ) (1,562 ) Net financial expenses (701 ) (873 ) (1,540 ) (a) The 2017 loss on extinguishment of debt included $56 million related to the write-off of unamortized transaction costs and embedded derivatives arising from the repurchase of the 8.250% Senior Notes, the Credit Agreement refinancing and the 2017 Securitization Facility refinancing as well as $11 million of redemption premiums related to the repurchase of the 8.250% Senior Notes and 5.750% Senior Secured Notes due 2020. (b) The 2016 loss on extinguishment of debt included $125 million of redemption premiums and tender fees related to the repurchase of certain senior secured notes and senior notes using the proceeds from the issuance of the 5.125% Senior Secured Notes due 2023, the Floating Rate Senior Secured Notes due 2021 and the 7.000% Senior Notes due 2024, available cash and additional borrowings under the previous Securitization Facility. Also included is $43 million related to the write-off of unamortized transaction costs and embedded derivatives arising from the repurchase of these notes. (c) The 2015 loss on extinguishment of debt included $296 million related to the write-off of unamortized transaction costs, embedded derivatives, repayment premiums and transaction costs arising from the repayment of certain amounts of senior secured notes and senior notes using the proceeds from the sale of SIG as well as the credit agreement amendment. Also included is the fair value adjustment on the 7.125% Senior Secured Notes due 2019 which included an $8 million redemption premium and $1 million of accelerated amortization of transaction costs. Refer to note 16 for information on the Group's borrowings.

Income tax

Income tax	12 Months Ended
	Dec. 31, 2017
Income Taxes [Abstract]
Income tax	Income tax For the year ended December 31, (In $ million) 2017 2016 2015 Current tax (expense) benefit Current year (201 ) (123 ) (89 ) Adjustments for prior years 2 (1 ) — (199 ) (124 ) (89 ) Deferred tax (expense) benefit Origination and reversal of temporary differences 100 16 23 Recognition of previously unrecognized tax losses and temporary differences 24 — 10 Adjustments for prior years (6 ) 3 (4 ) 118 19 29 Income tax (expense) benefit (81 ) (105 ) (60 ) In addition to the above amounts, the Group has recognized tax expense of $25 million directly in other comprehensive income for the year ended December 31, 2017 ( 2016 : $45 million tax expense; 2015 : $99 million tax expense). 10.1 Reconciliation of income tax expense For the year ended December 31, (In $ million) 2017 2016 2015 Profit (loss) from continuing operations before income tax 521 272 (294 ) Income tax using the New Zealand tax rate of 28% (146 ) (76 ) 83 Effect of tax rates in foreign jurisdictions (57 ) (21 ) (3 ) Non-deductible expenses and permanent differences (30 ) (14 ) (25 ) Tax exempt income and income at a reduced tax rate 9 2 3 Currency translation (gain) loss 25 11 (14 ) Domestic manufacturing deduction 13 13 — Withholding tax (10 ) (5 ) (6 ) Deemed mandatory repatriation (5 ) — — Tax rate modifications 339 — — Write-off of previously recognized deferred tax assets (228 ) — (31 ) Recognition of deferred tax asset for previously unrecognized tax losses 24 — 8 Change in unrecognized tax losses and temporary differences (21 ) (15 ) (66 ) Tax on unremitted earnings 9 (1 ) (7 ) Over (under) provided in prior periods (4 ) 2 (4 ) Other 1 (1 ) 2 Total income tax (expense) benefit (81 ) (105 ) (60 ) 10.2 Changes in U.S. federal tax legislation and provisionally determined amounts On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act (the "Act"). In general, the Act (i) reduces the U.S. federal tax rate from a maximum of 35% to a flat rate of 21%, effective January 1, 2018; (ii) introduces amendments restricting the Group’s ability to utilize the benefit of previously disallowed interest expense; (iii) imposes a deemed mandatory repatriation tax on certain deferred foreign earnings of the Group while introducing a participation exemption tax system; and (iv) on a prospective basis, starting with the year ending December 31, 2018, changes the computation of the Group’s U.S. federal income tax, including the introduction of new components of income tax which may apply to the Group. As of December 31, 2017, the Group has recognized provisional tax impacts based on reasonable estimates. The ultimate tax impact may differ from these provisional amounts, possibly materially, due to, among other things, additional analysis, changes in interpretation and assumptions made by the Group, additional regulatory guidance that may be issued and actions taken by the Group as a result of the Act. These reasonable estimates are incorporated in the (i) remeasurement of deferred taxes from a tax rate of 35% to 21%; (ii) evaluation of whether the existing deferred tax asset associated with carried forward interest deductions continues to exist after December 31, 2017; and (iii) quantification of the transition tax associated with the introduction of the participation exemption tax system. As detailed in note 10.1, the reduction in the U.S. federal tax rate from 35% to 21% has resulted in a tax benefit of $339 million that is recognized in the income statement for the year ended December 31, 2017. The reduction in the U.S. federal tax rate from 35% to 21% has also resulted in a tax benefit of $42 million for the year ended December 31, 2017 that has been recognized directly in equity. Further adjustments to these amounts may be required as the interaction between the Act and U.S. state income tax legislation is finalized. As of December 31, 2016, the Group had recognized a deferred tax asset of $562 million in respect of the expected future benefit from carried forward interest deductions. The Group has provisionally determined that it is more likely than not that the benefit will continue to be available under the Act. However, as the Act introduces new restrictions on the ability to claim interest deductions, the Group has provisionally determined that the future benefit that is probable of recovery is significantly less than the previously recognized deferred tax asset. This has resulted in a provisionally determined tax expense of $228 million for the year ended December 31, 2017, which reflects the Group’s current interpretations as to how future adjusted taxable income will be computed, and the overall estimated impact of the Act on projections of taxable income. As detailed in note 10.1, the Group has recognized tax expense of $5 million for the estimated liability arising from the deemed mandatory repatriation of earnings associated with the introduction of a participation exemption tax system. This estimated amount includes provisional interpretations as to how foreign earnings and profits should be measured on an interim basis. 10.3 Current tax assets and liabilities Current tax assets of $14 million as of December 31, 2017 ( 2016 : $21 million ) represent the amount of income taxes recoverable with respect to current and prior years and arise from the payment of tax in excess of the amounts due to the relevant tax authorities. Current tax liabilities of $44 million as of December 31, 2017 ( 2016 : $46 million ) represent the amount of income taxes payable with respect to current and prior years. 10.4 Movement in recognized deferred tax assets and liabilities (In $ million) Derivatives Property, plant and equipment Intangible assets Employee benefits Tax loss carry-forwards Interest Other items Net deferred tax assets (liabilities) Balance as of January 1, 2016 (33 ) (583 ) (1,763 ) 490 110 501 230 (1,048 ) Recognized in profit or loss (66 ) 26 46 47 (13 ) 61 (82 ) 19 Recognized in equity — — — (43 ) — — (2 ) (45 ) Other — 1 6 (2 ) — — (5 ) — Balance as of December 31, 2016 (99 ) (556 ) (1,711 ) 492 97 562 141 (1,074 ) Recognized in profit or loss 26 197 612 (214 ) (12 ) (450 ) (41 ) 118 Recognized in equity — — — (20 ) — — (5 ) (25 ) Other — (1 ) (3 ) — — — 3 (1 ) Balance as of December 31, 2017 (73 ) (360 ) (1,102 ) 258 85 112 98 (982 ) As of December 31, (In $ million) 2017 2016 Included in the statement of financial position as: Deferred tax assets - non-current 32 8 Deferred tax liabilities - non-current (1,014 ) (1,082 ) Total recognized net deferred tax liabilities (982 ) (1,074 ) 10.5 Unrecognized deferred tax liabilities To the extent that dividends are expected to be remitted from overseas subsidiaries, joint ventures and associates, and would result in additional income taxes payable, appropriate amounts have been provided for in the statements of financial position. No deferred tax liabilities have been provided for unremitted earnings of the Group's overseas subsidiaries when these amounts are considered permanently reinvested in the businesses of these subsidiaries. As of December 31, 2017 , the unrecognized deferred tax liabilities associated with unremitted earnings totaled approximately $35 million . 10.6 Unrecognized deferred taxes As of December 31, (In $ million) 2017 2016 Deductible (taxable) temporary differences 239 22 Tax losses 344 512 Total unrecognized deferred tax assets 583 534 The tax losses of the Group expire over different time intervals depending on local jurisdiction requirements. Certain deductible temporary differences do not expire under current tax legislation in the jurisdiction where the differences arose. Deferred tax assets have not been recognized with respect to these items because it is not probable that future taxable profit will be available against which the Group can utilize the benefit.

Trade and other receivables, ne

Trade and other receivables, net	12 Months Ended
	Dec. 31, 2017
Trade and other receivables [abstract]
Trade and other receivables, net	Trade and other receivables, net As of December 31, (In $ million) 2017 2016 Trade receivables 1,067 976 Provision for impairment (8 ) (13 ) Total trade receivables, net of provision for impairment 1,059 963 Related party receivables (refer to note 21) 8 10 Other receivables 69 78 Total current trade and other receivables, net 1,136 1,051 Related party receivables (refer to note 21) 329 330 Other receivables 23 22 Total non-current receivables 352 352 11.1 Aging of trade receivables, net of provision for impairment As of December 31, (In $ million) 2017 2016 Current 954 887 Past due 1 to 30 days 73 58 Past due 31 to 60 days 13 5 Past due 61 to 90 days 8 6 Past due more than 90 days 11 7 Balance at the end of the year 1,059 963

Inventories

Inventories	12 Months Ended
	Dec. 31, 2017
Inventories [Abstract]
Inventories	Inventories As of December 31, (In $ million) 2017 2016 Raw materials and consumables 391 331 Work in progress 161 163 Finished goods 717 654 Engineering and maintenance materials 116 115 Provision against inventories (15 ) (18 ) Total inventories 1,370 1,245 During the year ended December 31, 2017 , the raw materials elements of inventories recognized in continuing operations in the statements of comprehensive income as a component of cost of sales totaled approximately $4.6 billion ( 2016 : $4.6 billion ; 2015 : $5.3 billion ). During the year ended December 31, 2017 , write-downs of inventories to net realizable value were $6 million ( 2016 : $8 million ; 2015 : $12 million ). Reversals of write-downs during 2017 were $3 million ( 2016 : $2 million ; 2015 : $2 million ). The inventory write-downs and reversals are included in cost of sales. During the years ended December 31, 2017 and 2016 , there were no raw materials elements of inventories recognized in discontinued operations in the statements of comprehensive income ( 2015 : $0.2 billion ).

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2017
Property, plant and equipment [abstract]
Property, plant and equipment	Property, plant and equipment (In $ million) Land Buildings and improvements Plant and equipment Capital work in progress Finance leased assets Total As of December 31, 2017 Cost 170 903 4,931 300 28 6,332 Accumulated depreciation — (431 ) (2,916 ) — (12 ) (3,359 ) Accumulated impairment losses — — (50 ) — — (50 ) Carrying amount as of December 31, 2017 170 472 1,965 300 16 2,923 As of December 31, 2016 Cost 168 888 4,862 226 28 6,172 Accumulated depreciation — (390 ) (2,712 ) — (10 ) (3,112 ) Accumulated impairment losses — — (50 ) — — (50 ) Carrying amount as of December 31, 2016 168 498 2,100 226 18 3,010 Carrying amount as of January 1, 2017 168 498 2,100 226 18 3,010 Additions — 2 — 390 — 392 Capitalization of borrowing costs — — — 3 — 3 Disposals — — (10 ) — — (10 ) Depreciation for the year — (50 ) (367 ) — (2 ) (419 ) Impairment losses, net of reversals — — (9 ) (1 ) — (10 ) Other transfers (1 ) 18 235 (320 ) — (68 ) Effect of movements in exchange rates 3 4 16 2 — 25 Carrying amount as of December 31, 2017 170 472 1,965 300 16 2,923 Carrying amount as of January 1, 2016 171 538 2,269 186 20 3,184 Additions — — — 340 — 340 Capitalization of borrowing costs — — — 3 — 3 Disposals — (3 ) (3 ) — — (6 ) Depreciation for the year — (51 ) (392 ) — (2 ) (445 ) Impairment losses, net of reversals — (5 ) (38 ) (1 ) — (44 ) Other transfers (1 ) 24 273 (300 ) — (4 ) Effect of movements in exchange rates (2 ) (5 ) (9 ) (2 ) — (18 ) Carrying amount as of December 31, 2016 168 498 2,100 226 18 3,010 Depreciation expense related to property, plant and equipment is recognized in the following components in the statements of comprehensive income: For the year ended December 31, (In $ million) 2017 2016 2015 Cost of sales 411 436 452 General and administration expenses 8 9 11 Total depreciation expense 419 445 463 During the year ended December 31, 2017 , the Group incurred $10 million of impairment losses, net of reversals ( 2016 : $44 million ; 2015 : $17 million ). The recognition and reversal of impairment charges is included in net other income (expenses) in the statements of comprehensive income as a component of profit or loss. Refer to note 16 for details of security granted over property, plant and equipment and other assets.

Intangible assets

Intangible assets	12 Months Ended
	Dec. 31, 2017
Intangible Assets [Abstract]
Intangible assets	Intangible assets (In $ million) Goodwill Trademarks Customer relationships Technology & software Other Total As of December 31, 2017 Cost 5,465 1,763 3,321 883 102 11,534 Accumulated amortization — (83 ) (1,189 ) (573 ) (24 ) (1,869 ) Accumulated impairment losses — — — — (6 ) (6 ) Carrying amount as of December 31, 2017 5,465 1,680 2,132 310 72 9,659 As of December 31, 2016 Cost 5,431 1,763 3,357 878 103 11,532 Accumulated amortization — (79 ) (1,035 ) (493 ) (22 ) (1,629 ) Accumulated impairment losses — — — — (1 ) (1 ) Carrying amount as of December 31, 2016 5,431 1,684 2,322 385 80 9,902 Carrying amount as of January 1, 2017 5,431 1,684 2,322 385 80 9,902 Additions — — — 10 2 12 Disposals (1 ) — — (4 ) — (5 ) Amortization for the year — (4 ) (168 ) (80 ) (3 ) (255 ) Impairment losses — — — — (5 ) (5 ) Transfers to assets held for sale 19 — (42 ) — (2 ) (25 ) Other transfers — — — (1 ) — (1 ) Effect of movements in exchange rates 16 — 20 — — 36 Carrying amount as of December 31, 2017 5,465 1,680 2,132 310 72 9,659 Carrying amount as of January 1, 2016 5,447 1,689 2,512 463 81 10,192 Additions — — — 2 2 4 Disposals (5 ) — — — — (5 ) Amortization for the year — (5 ) (174 ) (80 ) (3 ) (262 ) Impairment losses (1 ) — (1 ) — — (2 ) Effect of movements in exchange rates (10 ) — (15 ) — — (25 ) Carrying amount as of December 31, 2016 5,431 1,684 2,322 385 80 9,902 During the year ended December 31, 2017 , goodwill disposed of is attributable to the disposal of certain Graham Packaging and Closures businesses. During the year ended December 31, 2016 , goodwill disposed of is attributable to the deconsolidation of a business that had a non-controlling interest. Amortization expense related to intangible assets is recognized in the following components in the statements of comprehensive income: For the year ended December 31, (In $ million) 2017 2016 2015 Cost of sales 42 41 42 General and administration expenses 213 221 209 Total amortization expense 255 262 251 During the year ended December 31, 2015 , the Group recognized an $18 million benefit from a cumulative adjustment to correct for amortization expense related to customer relationships that was recorded in error since January 2012 at Pactiv Foodservice. Refer to note 16 for details of security granted over the Group's intangible assets. 14.1 Impairment testing for indefinite life intangible assets Goodwill, certain trademarks and certain other intangible assets are the only intangibles with indefinite useful lives and therefore are not subject to amortization. Instead, they are tested for impairment at least annually (as of December 31) as well as whenever there is an indication that they may be impaired. Goodwill is tested at the segment level, which is the lowest level within the Group at which goodwill is monitored for internal management purposes. Indefinite life intangible assets are tested at a group of CGUs that supports the indefinite life intangible assets. The aggregate carrying amounts of goodwill and indefinite life intangible assets allocated to each segment for purposes of impairment testing are as follows: As of December 31, 2017 2016 (In $ million) Goodwill Trademarks Other Goodwill Trademarks Other Reynolds Consumer Products 1,913 850 — 1,913 850 — Pactiv Foodservice 1,697 526 59 1,689 526 63 Graham Packaging 1,412 251 — 1,410 251 — Evergreen 67 34 — 67 34 — Closures 376 — — 352 — — Total 5,465 1,661 59 5,431 1,661 63 An impairment loss is recognized if the carrying amount of an asset or CGU exceeds its recoverable amount. The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. For goodwill and certain indefinite lived trademarks the estimated fair value has been determined at the segment level using the 2017 Adjusted EBITDA or forecasted 2018 Adjusted EBITDA expected to be generated multiplied by an earnings multiple. The key assumptions in developing the forecasted Adjusted EBITDA include management's assessment of future trends in the segment's industry and are based on both external and internal sources. The forecasted 2018 Adjusted EBITDA has been prepared by segment management using certain key assumptions including selling prices, sales volumes and costs of raw materials. The forecasted 2018 Adjusted EBITDA is subject to final review by the Group's Chief Operating Decision Maker. Earnings multiples reflect recent sale and purchase transactions and comparable company EBITDA trading multiples in the same industry. The earnings multiples applied for December 31, 2017 ranged between 7.5x and 10x . Costs to sell were estimated to be 1% - 1.5% of the fair value of each segment depending on the magnitude of the fair value. In connection with the goodwill impairment test, the Group determined that Graham Packaging's goodwill was not impaired, but the value of the segment exceeded its carrying amount of $3.4 billion by approximately 4% (2016: 5% ). A change of approximately 2% in the forecasted EBITDA, forecasted cash flows, discount rate or the estimated earnings multiple for Graham Packaging could result in a goodwill impairment. The estimated fair value less cost to sell of the Reynolds® and Hefty® trademarks is first evaluated at the trademark level using the relief from royalty method. The royalty rates were based on observed royalty rates in the market, arm's-length royalty agreements, profit split analysis and previous transactions. The royalty rates applied ranged between 1% and 7% . The growth rates used to estimate future revenues were based on past performance, external market growth assumptions and the Group's experience of growth rates achievable in the Group's key markets. The revenue growth rates applied ranged up to 5% . The discount rate of 8.3% was based on market factors and costs to sell were estimated to be 1.5% of the fair value of each asset. During the year ended December 31, 2017 , there was $4 million of impairment of indefinite life intangible assets and no impairment of goodwill ( 2016 : $2 million ; 2015 : none ). It is reasonably possible that within the next 12 months, the Group could recognize goodwill or indefinite life intangible assets impairment charges in Graham Packaging if there are declines in profitability due to changes in sales volume, pricing, cost or the business environment. These changes could cause the Group to record impairment charges in future periods, which could be material.

Trade and other payables

Trade and other payables	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Trade and other payables	Trade and other payables As of December 31, (In $ million) 2017 2016 Trade payables 646 660 Accrued interest 132 151 Related party payables (refer to note 21) 33 60 Other payables and accrued expenses 305 311 Total current trade and other payables 1,116 1,182 Non-current payables 45 40

Borrowings

Borrowings	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Abstract]
Borrowings	Borrowings As of December 31, 2017 , the Group was in compliance with all of its covenants. The Group's borrowings are detailed below: As of December 31, (In $ million) 2017 2016 Securitization Facility 420 407 Credit Agreement 3,576 3,578 Reynolds Notes: Reynolds Senior Secured Notes: 5.750% Senior Secured Notes due 2020 3,137 3,237 6.875% Senior Secured Notes due 2021 645 645 Floating Rate Senior Secured Notes due 2021 750 750 5.125% Senior Secured Notes due 2023 1,600 1,600 Reynolds Senior Notes: 8.250% Senior Notes due 2021 — 345 7.000% Senior Notes due 2024 800 800 Pactiv Notes: 8.125% Debentures due 2017 — 300 6.400% Notes due 2018 16 16 7.950% Debentures due 2025 276 276 8.375% Debentures due 2027 200 200 Related party borrowings — 1 Other borrowings 20 24 Total principal amount of borrowings 11,440 12,179 Transaction costs (77 ) (136 ) Embedded derivatives 32 40 Original issue discounts, net of premiums (6 ) (12 ) Carrying value 11,389 12,071 Current borrowings 470 746 Non-current borrowings 10,919 11,325 Total borrowings 11,389 12,071 16.1 Securitization Facility On March 22, 2017, the Group entered into a new $600 million securitization facility (the “2017 Securitization Facility”), of which $452 million was drawn on the closing date. The proceeds and cash were used to repay and extinguish all amounts outstanding under the previous securitization facility and pay transaction fees and expenses. The 2017 Securitization Facility matures on March 22, 2022. Consistent with the previous facility: (i) the amount that can be borrowed is calculated by reference to a funding base determined by the amount of eligible trade receivables; (ii) the 2017 Securitization Facility is secured by all of the assets of the borrower, which are primarily the eligible trade receivables and cash; and (iii) the terms of the arrangement do not result in the derecognition of the trade receivables by the Group. The 2017 Securitization Facility has an interest rate equal to one-month LIBOR with a 0% floor, plus a margin of 1.75% per annum. As of December 31, 2017 , $420 million was drawn under the 2017 Securitization Facility. 16.2 Credit Agreement The Company and certain members of the Group are parties to a senior secured credit agreement dated August 5, 2016 as amended (the "Credit Agreement"). The Credit Agreement comprises the following term and revolving tranches: Currency Maturity date Facility value (in million) Value drawn or utilized as of December 31, 2017 (in million) Applicable interest rate as of December 31, 2017 Term Tranches U.S. Term Loans $ February 5, 2023 3,315 3,282 LIBOR (floor of 0.000%) + 2.750% European Term Loans € February 5, 2023 249 247 EURIBOR (floor of 0.000%) + 3.250% Revolving Tranche (1) U.S. Revolving Loans $ August 5, 2021 302 62 — (1) The Revolving Tranche was utilized in the form of bank guarantees and letters of credit. On February 7, 2017, the Group entered into an incremental assumption agreement and incurred $3,315 million and €249 million of term loans thereunder. The proceeds of these incremental term loans were used to repay in full the outstanding U.S. and European term loans under the Credit Agreement. This resulted in a 0.25% per annum reduction in the margin applicable to the outstanding U.S. and European term loans to 3.000% per annum and 3.500% per annum, respectively, in each case with a step down based on achieving certain ratings, and a reduction in the LIBOR floor of the U.S. term loans by 100 basis points to 0.000% per annum. Refer to note 9 for the loss recognized on the extinguishment of borrowings as a result of the write-off of unamortized debt issuance costs. On September 29, 2017, the interest rate margin applicable to the outstanding U.S. and European term loans was reduced by 0.25% per annum to 2.750% per annum and 3.250% per annum, respectively, due to certain upgrades in RGHL’s credit rating. On August 5, 2016, the Group amended and restated the Credit Agreement to, among other things, (i) reduce the applicable margin on the U.S. term loans by 25 basis points and increase the applicable margin on the European term loans by 25 basis points , (ii) reduce the EURIBOR floor on the European term loans by 100 basis points to 0.000% , (iii) restructure the revolving tranches into a $302 million facility and (iv) make certain other changes to the covenants contained in the Credit Agreement, including removing the quarterly financial ratio covenant for the Term Loan borrowings. Also on August 5, 2016, the Group used the proceeds from the additional $250 million of 5.125% Senior Secured Notes due 2023 issued on August 1, 2016, together with the incurrence of the new Credit Agreement discussed above and available cash, to repay all amounts outstanding under the previous Credit Agreement and to pay transaction costs. On October 7, 2016, the Group incurred $1,350 million of additional U.S. term loans under the Credit Agreement. The Group used the net proceeds, together with available cash, to repay all of the outstanding aggregate principal amount of 5.625% Senior Notes due 2016 and 9.875% Senior Notes due 2019, $500 million aggregate principal amount of 8.250% Senior Notes due 2021, $350 million aggregate principal amount of 6.875% Senior Secured Notes due 2021 and to pay redemption premiums and transaction costs. The Company and certain members of the Group have guaranteed on a senior basis the obligations under the Credit Agreement and related documents to the extent permitted by law. Certain guarantors have granted security over certain of their assets to support the obligations under the Credit Agreement. This security is expected to be shared on a first priority basis with the note holders under the Reynolds Senior Secured Notes. Indebtedness under the Credit Agreement may be voluntarily repaid in whole or in part and must be mandatorily repaid in certain circumstances. The borrowers also make quarterly amortization payments of 0.25% of the principal amount of term loans outstanding on February 7, 2017. The borrowers are required to make annual prepayments of term loans with up to 50% of excess cash flow (which will be reduced to 25% or 0% if specified senior secured first lien leverage ratios are met) as determined in accordance with the Credit Agreement. No excess cash flow prepayments were due in 2017 or are due in 2018 for the year ended December 31, 2017 . The Credit Agreement contains customary covenants which restrict the Group from certain activities including, among other things, incurring debt, creating liens over assets, selling or acquiring assets and making restricted payments, in each case except as permitted under the Credit Agreement. In addition, total assets of the non-guarantor companies (excluding intra-group items but including investments in subsidiaries) are required to be 25% or less of the adjusted consolidated total assets of the Group as of the last day of the most recently ended fiscal quarter of the Company for which financial statements are available, and the aggregate of the EBITDA of the non-guarantor companies is required to be 25% or less of the consolidated EBITDA of the Group for the period of four consecutive fiscal quarters of the Company for which financial statements are available, in each case calculated in accordance with the Credit Agreement (the "Guarantor Coverage Test") which may differ from the measure of Adjusted EBITDA as disclosed in note 5. If the Group is unable to meet the Guarantor Coverage Test, the Group will be required to add additional subsidiary guarantors as necessary to satisfy such requirements. Provided that the Group meets the Guarantor Coverage Test, the Group has the ability to designate certain non-U.S. companies as excluded subsidiaries which would result in such non-U.S. companies no longer guaranteeing the Credit Agreement and being released from their guarantees of the Reynolds Notes (as defined below). The Credit Agreement also contains a total secured leverage ratio covenant not to exceed 5.00 to 1.00 on a pro forma basis. This covenant applies if the aggregate revolving credit exposure (excluding any exposure in respect of undrawn letters of credit) as of the last day of a fiscal quarter exceeds 35% of the total commitments under the revolving credit facility on such day. 16.3 Reynolds Notes The Group's borrowings as of December 31, 2017 issued by Reynolds Group Issuer LLC, Reynolds Group Issuer Inc. and Reynolds Group Issuer (New Zealand) Limited (together, the "Reynolds Notes Issuers") are summarized below: Maturity date Interest payment dates 5.750% Senior Secured Notes due 2020 October 15, 2020 April 15 and October 15 6.875% Senior Secured Notes due 2021 February 15, 2021 February 15 and August 15 Floating Rate Senior Secured Notes due 2021 (1) July 15, 2021 January 15, April 15, July 15 and October 15 5.125% Senior Secured Notes due 2023 (2) July 15, 2023 January 15 and July 15; 7.000% Senior Notes due 2024 July 15, 2024 January 15 and July 15; (1) The Floating Rate Senior Secured Notes due 2021 were issued at an issue price of 99.000% and have an interest rate equal to the three-month Dollar LIBOR plus 3.500% reset quarterly. In July 2016, the Group entered into an interest rate swap agreement to mitigate the interest rate risk exposure of the Floating Rate Senior Secured Noted due 2021. While the Group has elected not to adopt hedge accounting, the economic effect of this derivative is that the effective interest rate on the Floating Rate Senior Secured Notes due 2021 is 4.670% from October 15, 2016. (2) $250 million aggregate principal amount of 5.125% Senior Secured Notes due 2023 were issued at an issue price of 103.500% . On February 15, 2017, the Group redeemed all of the $345 million aggregate principal amount outstanding of 8.250% Senior Notes due 2021 at a redemption price of 102.750% plus accrued and unpaid interest. On December 15, 2017, the Group repaid $100 million aggregate principal amount of 5.750% Senior Secured Notes due 2020 at a redemption price of 101.438% , plus accrued and unpaid interest. During the year ended December 31, 2016, the Group repaid an aggregate principal amount of $1,568 million of Reynolds Senior Secured Notes and $3,214 million of Reynolds Senior Notes. Refer to note 9 for the loss recognized on the reduction in borrowings as a result of premiums incurred and the write-off of unamortized debt issuance costs . Refer to note 27 for details regarding changes to certain of the Reynolds Notes subsequent to December 31, 2017 . Assets pledged as security for borrowings The shares in Beverage Packaging Holdings I Limited ("BP I") (a wholly owned subsidiary of the Company) have been pledged as collateral to support the obligations under the Credit Agreement and the Reynolds Senior Secured Notes. In addition, the BP I and certain subsidiaries of BP I have pledged certain of their assets (including shares and equity interests) as collateral to support the obligations under the Credit Agreement and the Reynolds Senior Secured Notes. Certain guarantee and security arrangements All of the guarantors of the Credit Agreement have guaranteed the obligations under the Reynolds Notes to the extent permitted by law. Certain guarantors have granted security over certain of their assets to support the obligations under the Reynolds Senior Secured Notes. This security is expected to be shared on a first priority basis with the creditors under the Credit Agreement. Reynolds Notes indentures restrictions The respective indentures governing the Reynolds Notes all contain customary covenants which restrict the Group from certain activities including, among other things, incurring debt, creating liens over assets, selling assets and making restricted payments, in each case except as permitted under the respective indentures governing the Reynolds Notes. Early redemption option and change in control provisions Under the respective indentures governing the Reynolds Notes, the Reynolds Notes Issuers, at their option, can elect to redeem the Reynolds Notes under terms and conditions specified in the respective indentures. The terms of the early redemption constitute an embedded derivative. In accordance with the Group's accounting policy for embedded derivatives, the Group has recognized embedded derivatives in relation to the redemption provisions of the indentures governing the respective Reynolds Notes. Under the respective indentures governing the Reynolds Notes in certain circumstances which would constitute a change in control, the holders of the Reynolds Notes have the right to require the Reynolds Notes Issuers to repurchase the Reynolds Notes at a premium. 16.4 2013 Notes On June 27, 2016, the Group repurchased $538 million aggregate principal amount of the 6.000% Senior Subordinated Notes due 2017 pursuant to a tender offer for the notes. Also on June 27, 2016, the Group irrevocably deposited with the trustee an amount in cash to satisfy and discharge its obligations under the indenture for the remaining $52 million of the 6.000% Senior Subordinated Notes due 2017 which were redeemed on July 27, 2016 at a redemption price of 100% of the principal thereof, plus accrued and unpaid interest. On October 30, 2016, the Group repurchased the remaining $642 million of the 5.625% Senior Notes due 2016 at a redemption price of 100% of the principal thereof, plus accrued and unpaid interest. 16.5 Pactiv Notes As of December 31, 2017 , the Group had outstanding the following notes and debentures (together, the “Pactiv Notes”) issued by Pactiv LLC: Maturity date Semi-annual interest payment dates 6.400% Notes due 2018 January 15, 2018 January 15 and July 15 7.950% Debentures due 2025 December 15, 2025 June 15 and December 15 8.375% Debentures due 2027 April 15, 2027 April 15 and October 15 On June 15, 2017, the Group repaid upon maturity all of the $300 million aggregate principal amount outstanding of 8.125% Debentures due 2017. The Pactiv Notes are not guaranteed by any member of the Group and are unsecured. The indentures governing the Pactiv Notes contain a negative pledge clause limiting the ability of certain entities within the Group, subject to certain exceptions, to (i) incur or guarantee debt that is secured by liens on “principal manufacturing properties” (as such term is defined in the indentures governing the Pactiv Notes) or on the capital stock or debt of certain subsidiaries that own or lease any such principal manufacturing property and (ii) sell and then take an immediate lease back of such principal manufacturing property. The 8.375% Debentures due 2027 may be redeemed at any time at the Group's option, in whole or in part, at a redemption price equal to 100% of the principal amount thereof plus a make-whole premium, if any, plus accrued and unpaid interest to the date of the redemption. 16.6 Other borrowings As of December 31, 2017 , in addition to the 2017 Securitization Facility, the Credit Agreement, the Reynolds Notes and the Pactiv Notes, the Group had a number of unsecured working capital facilities extended to certain operating companies of the Group. These facilities bear interest at floating or fixed rates. As of December 31, 2017 , the Group had local working capital facilities in a number of jurisdictions which are secured by the collateral under the Credit Agreement and the Reynolds Senior Secured Notes and by certain other assets. These facilities rank pari passu with the obligations under the Credit Agreement and under the Reynolds Senior Secured Notes. Other borrowings as of December 31, 2017 included finance lease obligations of $20 million ( 2016 : $23 million ). 16.7 Reconciliation of liabilities arising from financing activities (In $ million) Principal borrowings Transaction costs Total Carrying amount as of January 1, 2017 12,179 (108 ) 12,071 Cash flows (773 ) — (773 ) Capitalization of borrowing costs — (10 ) (10 ) Effects of movements in exchange rates 34 — 34 Other — 67 67 Carrying amount as of December 31, 2017 11,440 (51 ) 11,389

Employee benefits

Employee benefits	12 Months Ended
	Dec. 31, 2017
Disclosure of employee benefits [Abstract]
Employee benefits	Employee benefits 17.1 Summary of employee benefits liabilities As of December 31, (In $ million) 2017 2016 Salaries and wages accrued 149 185 Provision for annual leave 40 37 Provision for other employee benefits 53 40 Provision for exit from multi-employer pension plans 70 73 Defined benefit obligations: Pension benefits 840 970 Post-employment medical benefits 106 105 Total employee benefits liabilities 1,258 1,410 Current 213 248 Non-current 1,045 1,162 Total employee benefits liabilities 1,258 1,410 Included in liabilities directly associated with assets held for sale at December 31, 2016 is $18 million of employee benefits liabilities. 17.2 Pension benefits The Group makes contributions to defined benefit pension plans which define the level of pension benefit an employee will receive on retirement. The Group operates defined benefit pension plans in countries including Canada, Germany, Japan, Taiwan, United Kingdom, Mexico and the United States. The majority of the Group ’ s net pension plan liabilities are in the United States and subject to governmental regulations relating to the funding of retirement plans. The Group generally funds its retirement plans equal to the annual minimum funding requirements specified by government regulations covering each plan. Deterioration in the value of plan assets, including equity and debt securities, resulting from a general financial downturn or otherwise, or a change in the interest rate used to discount the projected benefit obligations, could cause an increase in the underfunded status of the Group ’ s defined benefit pension plans, thereby increasing the Group ’ s obligation to make contributions to the plans, which in turn would reduce the cash available for the Group ’ s business. The Group has generally provided aggregated disclosures in respect of these plans on the basis that these plans are not exposed to materially different risks. The Group ’ s largest pension plan is the Pactiv Retirement Plan, of which Pactiv became the sponsor at the time of the Pactiv spin-off from Tenneco Inc. in 1999. The plan was assumed as part of the Pactiv acquisition in 2010. This plan covers certain of Pactiv Foodservice's employees as well as employees (or their beneficiaries) of certain companies previously owned by Tenneco Inc. but not currently owned by the Group. As a result, while persons who are not current Pactiv Foodservice employees do not accrue benefits under the plan, the total number of individuals/beneficiaries covered by this plan is much larger than if only Pactiv Foodservice personnel were participants. The Pactiv Retirement Plan comprises 96% ( 2016 : 91% ) of the Group ’ s present value of pension plan obligations. For this reason, the impact of this pension plan on the Group ’ s net income and cash from operations is greater than the impact typically found at similarly sized companies. Changes in the following factors can have a disproportionate effect on the Group ’ s results of operations and statement of financial position compared with similarly sized companies: (i) interest rate used to discount projected benefit obligations and to calculate the net interest on the net defined benefit liability (asset), (ii) governmental regulations relating to funding of retirement plans in the United States, (iii) financial market performance and (iv) revisions to mortality tables as a result of changes in life expectancy. Therefore, certain information applicable to the Pactiv Retirement Plan has been separately disclosed. As of December 31, 2017 , the Pactiv Retirement Plan was underfunded by $764 million . On November 8, 2016, the Group entered into an agreement with the U.S. Pension Benefit Guaranty Corporation (the “PBGC”) whereby the PBGC agreed not to assert a termination liability against the Group in relation to three defined benefit pension plans of UCI Holdings Limited (the “UCI Pension Plans”) in return for Pactiv LLC, a member of the Group, becoming the sponsor of the UCI Pension Plans. UCI Holdings Limited was a former member of the Group's "controlled group," as defined by the PBGC. This agreement became effective on December 30, 2016, resulting in the recognition of a net liability of $65 million , comprising plan assets of $213 million and actuarially determined plan liabilities of $278 million . On December 1, 2017, the UCI Pension Plans were merged into the Pactiv Retirement Plan. Future contributions to the Group ’ s pension plans, including the Pactiv Retirement Plan, could reduce the cash otherwise available to operate the Group ’ s business and could have an adverse effect on the Group ’ s results of operations. The Group expects to make contributions to the Pactiv Retirement Plan of $49 million in 2018 . Expected contributions during the year ending December 31, 2018 for all other defined benefit plans are estimated to be up to $9 million . Future contributions will be dependent on future plan asset returns and interest rates and are highly sensitive to changes. The various defined benefit plans are governed in accordance with the relevant local legislation. Typically each plan has a separate governance committee which is responsible for managing the plan. In certain jurisdictions membership of the governance committee includes plan representatives. The Group has sole responsibility for the administration of the Pactiv Retirement Plan. Movement in defined benefit pension obligations Defined benefit obligation Fair value of plan assets Net defined benefit liability (asset) (In $ million) 2017 2016 2017 2016 2017 2016 Balance as of January 1 5,076 4,899 (4,091 ) (3,932 ) 985 967 Included in profit or loss: Current service cost 9 10 — — 9 10 Interest cost (income) 198 206 (160 ) (165 ) 38 41 Administrative expenses — — 35 32 35 32 Settlement (gain) (7 ) (7 ) — — (7 ) (7 ) Assumption of UCI pension plans — 278 — (213 ) — 65 Total expense (income) recognized in profit or loss 200 487 (125 ) (346 ) 75 141 Remeasurement (gains) losses: Actuarial (gains) losses arising from: Demographic assumptions (10 ) (91 ) — — (10 ) (91 ) Financial assumptions 265 138 — — 265 138 Return on plan assets, excluding interest income — — (429 ) (160 ) (429 ) (160 ) Total remeasurement (gains) losses 255 47 (429 ) (160 ) (174 ) (113 ) Other movements: Contributions by the Group — — (33 ) (7 ) (33 ) (7 ) Benefits paid by the plans (691 ) (352 ) 691 352 — — Business disposals (15 ) — — — (15 ) — Effect of movements in exchange rates 5 (5 ) (3 ) 2 2 (3 ) Total other movements (701 ) (357 ) 655 347 (46 ) (10 ) Balance as of December 31 4,830 5,076 (3,990 ) (4,091 ) 840 985 Comprised of: Pactiv Retirement Plan 4,646 4,616 (3,882 ) (3,784 ) 764 832 Other plans 184 445 (108 ) (307 ) 76 138 4,830 5,061 (3,990 ) (4,091 ) 840 970 Plans associated with assets held for sale — 15 — — — 15 Balance as of December 31 4,830 5,076 (3,990 ) (4,091 ) 840 985 Comprised of: Funded plans 796 925 Plans associated with assets held for sale — 15 Unfunded plans 44 45 Total net pension benefits liability 840 985 Included in the statements of financial position as: Employee benefits liabilities 840 970 Liabilities directly associated with assets held for sale — 15 Total net pension benefits liability 840 985 The Group's pension plans had a weighted average duration of 10 years ( 2016 : 10 years). For the year ended December 31, 2015 , the Group recognized remeasurement gains of $253 million directly in other comprehensive income. The gains were comprised of $95 million of gains from changes in demographic assumptions and $190 million of gains from changes in financial assumptions, partially offset by $32 million from losses on plan assets, excluding interest. Expense recognized in the statements of comprehensive income The expense is recognized in the following components in the statements of comprehensive income: For the year ended December 31, (In $ million) 2017 2016 2015 Cost of sales 14 14 15 General and administration expenses 61 127 69 Total plan net expense from continuing operations 75 141 84 Discontinued operations — — 2 Total plan net expense 75 141 86 The Group presents pension (income) expense in personnel costs, which are reported in cost of sales and general and administration expenses. The plan net expense for the year ended December 31, 2015 was comprised of current service cost of $14 million , administrative expense of $27 million and interest expense of $206 million , partially offset by interest income of $161 million . During the year ended December 31, 2017 , the plan net expense of the Pactiv Retirement Plan was $72 million ( 2016 : $63 million ; 2015 : $65 million ). In September 2017, the Group recorded a $5 million pension settlement charge in general and administration expenses in connection with the purchase of a group annuity contract from an insurance company to settle $308 million of the outstanding pension benefit obligations under the Pactiv Retirement Plan. The insurance company assumed the obligation to pay future pension benefits and provide administrative services for approximately 13,600 retirees and surviving beneficiaries who are currently receiving payments from this plan. The purchase was funded directly by plan assets. In October and November 2017, the UCI Pension Plans settled retirement benefits with certain vested members through a voluntary lump-sum buyout of their benefits, resulting in the payment of $60 million to those who elected to receive the buyout and a settlement gain of $12 million which is included in the pension plan expense for 2017 . During the year ended December 31, 2016 , the Pactiv Retirement Plan settled retirement benefits with certain vested members through a voluntary lump-sum buyout of their benefits, resulting in the payment of $43 million from plan assets to those who elected to receive the buyout and a settlement gain of $7 million which is included in the plan expense for 2016 . Plan assets Plan assets consist of the following: As of December 31, (In $ million) 2017 2016 Equity instruments 2,802 2,818 Debt instruments 616 649 Property 403 447 Other 169 177 Total plan assets 3,990 4,091 Approximately 97% of total plan assets are held by the Pactiv Retirement Plan. This plan's total assets include the following exposures: (i) $2,742 million of exposure to equity markets, which includes exposure to $2,225 million of U.S. equities held through a combination of listed equities and equity index funds, and exposure to approximately $517 million of non-U.S. equities held through listed equities and unlisted index funds; (ii) $597 million of exposure to debt instruments, which include investments in corporate bonds and high yield bonds; and (iii) $395 million of exposure to property held through unlisted commingled funds. In addition to the above plan assets, the Group is required to hold assets as collateral against certain unfunded defined benefit obligations assumed as part of the Pactiv acquisition. As of both December 31, 2017 and 2016 , $27 million in cash, included in other non-current assets in the statements of financial position, was held as collateral against these obligations. Actuarial assumptions — all plans For the year ended December 31, 2017 2016 2015 Discount rates at December 31 0.6% - 8.0% 0.6% - 8.0% 0.8% - 7.3% Future salary increases 0.0% - 7.0% 0.0% - 7.0% 0.0% - 7.0% Future pension increases 0.0% - 3.7% 0.0% - 3.7% 0.0% - 4.0% The discount rate for the Pactiv Retirement Plan for the years ended December 31, 2017 and 2016 was 3.6% and 4.1% , respectively. Retirement benefits under the Pactiv Retirement Plan are frozen. Therefore, future salary increases and future pension increase assumptions have no effect on the retirement benefit obligation of that plan. The principal mortality rates assumed are the published mortality rates within the RP 2014 aggregate table with projection scale MP-2017 for 2017 and projection scale MP-2016 for 2016 . Sensitivity analysis The assumed discount rate is an assumption that changes annually, and has an effect on the amounts of the defined benefit obligation. A one-half percentage point change in assumed discount rates would have the following effects: (In $ million) Increase Decrease Effect on the net plan expense 7 5 Effect on the defined benefit obligation 246 271 The mortality tables used for the mortality assumption included projections of improved life expectancy. These tables are only changed infrequently; however, when they change they can have a significant impact on the plan liability. Estimates of the impact of mortality table changes are complex and difficult to measure. The Group does not expect changes to the mortality tables similar to those adopted in 2014 to occur in the next several years. 17.3 Post-employment medical benefits The Group operates unfunded post-employment medical benefit plans mainly in the United States. The liability for the post-employment medical benefits has been assessed using the same assumptions as for the pension benefits, together with the assumption of a weighted average healthcare cost trend rate of 7.2% for the year ended December 31, 2017 , 7.0% for the year ended December 31, 2016 and 8.0% for the year ended December 31, 2015 . The main actuarial assumption is the published mortality rates within the RP 2014 aggregate table with projection scale MP-2017 for 2017 and projection scale MP-2016 for 2016 . The Group expects to contribute $6 million to the post-employment medical benefit plans during the annual period ending December 31, 2018 . Movement in the post-employment medical obligations For the year ended December 31, (In $ million) 2017 2016 Liability for post-employment medical obligations as of the beginning of the year 105 111 Included in profit or loss: Current service cost 1 1 Interest cost 4 4 Total expense recognized in profit or loss 5 5 Remeasurement (gains) losses: Actuarial (gains) losses from changes in demographic assumptions (6 ) (7 ) Actuarial (gains) losses from changes in financial assumptions 8 2 Total remeasurement (gains) losses 2 (5 ) Other movements: Benefits paid by the plans (6 ) (6 ) Total other movements (6 ) (6 ) Liability for post-employment medical obligations as of the end of the year 106 105 For the year ended December 31, 2015 , the Group recognized benefit plan expense of $7 million related to post-employment medical obligations. The benefit plan expense was comprised of $2 million of current service cost and $5 million of interest cost. For the year ended December 31, 2015 , the Group recognized a remeasurement gain of $13 million directly in other comprehensive income. The gain was comprised of $11 million from changes in demographic assumptions and $2 million from changes in financial assumptions. Assumed health care cost trend rates have a significant effect on the amounts recognized in the statement of comprehensive income. A one percentage point change in assumed health care cost trend rates would have the following effects: (In $ million) Increase Decrease Effect on plan expense — — Effect on the post-employment medical obligations 2 2 Discount rates have a significant effect on the amounts recognized in the statement of comprehensive income. A one-half percentage point change in discount rates would have the following effects: (In $ million) Increase Decrease Effect on plan expense — — Effect on the post-employment medical obligations 6 6 17.4 Defined contribution plans The Group sponsors various defined contribution plans. During the year ended December 31, 2017 , the Group recorded expense of $66 million ( 2016 : $62 million ; 2015 : $62 million ) in relation to contributions to these plans in continuing operations in the statement of comprehensive income. 17.5 Multi-employer plans The Group also makes contributions, for some current and former employees, to union administered multi-employer pension plans based on negotiated labor contracts. While these plans provide for defined benefits, as a result of insufficient information the Group accounts for its participation in these plans as defined contribution plans. Specifically, the plans do not maintain IFRS accounting records and there is insufficient information to allocate amounts among employer participants. The Group, with union approval, has elected over the last several years to withdraw from virtually all of these multi-employer plans. Withdrawal creates a withdrawal liability obligation based upon guidelines outlined in the specific multi-employer plan. The most significant of the multi-employer pension plans in which the Group participated was the PACE Industry Union-Management Pension Fund (“PIUMPF”), in which certain employees of both Evergreen and Pactiv Foodservice participated. Graham Packaging had withdrawn from this plan prior to the acquisition by the Group. Evergreen and Pactiv Foodservice reached agreements with the relevant unions, ratified by the unions in November 2013, to allow Evergreen and Pactiv Foodservice to withdraw from PIUMPF as of December 31, 2013. In December 2016, the Group and PIUMPF formally agreed and signed a Settlement Agreement and Release, which settles all prior matters relating to the pension withdrawal liability. The Group and PIUMPF agreed to a settlement of $88 million , which was less than the previously-notified funding obligation, to be paid over 20 years reduced by amounts previously paid in 2015 and 2014. As a result, the Group has a liability of $61 million as of December 31, 2017 ( $63 million as of December 31, 2016 ) for the present value of such future payments. If PIUMPF suffers a “mass withdrawal” (as defined in the Employee Retirement Income Security Act) prior to January 1, 2016, the Group's annual payment will continue until the end of the year in which the assets (exclusive of the withdrawal liability claims) are sufficient to meet all obligations, as determined by the Pension Benefit Guaranty Corporation. As of February 13, 2018 , the Group has not received any notification that PIUMPF has suffered a mass withdrawal. If one did occur, the aggregate amount of the Group’s required payments could increase and the increase could be material. The Group has a withdrawal liability of $9 million for its withdrawal from the other multi-employer plans. For all of its multi-employer pension plans, the Group expects to make payments of approximately $4 million annually over the next 18 years .

Provisions

Provisions	12 Months Ended
	Dec. 31, 2017
Disclosure of other provisions, contingent liabilities and contingent assets [Abstract]
Provisions	Provisions (In $ million) Asset retirement obligations Restructuring Workers’ compensation Other Total Balance as of December 31, 2016 39 30 47 24 140 Provisions made 3 19 9 6 37 Provisions used (1 ) (27 ) (14 ) (8 ) (50 ) Provisions reversed — (4 ) — (1 ) (5 ) Other 3 1 — 2 6 Balance as of December 31, 2017 44 19 42 23 128 Current 2 13 13 11 39 Non-current 42 6 29 12 89 Total provisions as of December 31, 2017 44 19 42 23 128 Current 1 24 29 11 65 Non-current 38 6 18 13 75 Total provisions as of December 31, 2016 39 30 47 24 140 Other provisions Other provisions as of December 31, 2017 included $7 million of environmental remediation programs ( 2016 : $7 million ).

Equity

Equity	12 Months Ended
	Dec. 31, 2017
Equity [abstract]
Equity	Equity 19.1 Share capital The reported share capital balance as of December 31, 2017 is that of the Company. Further information regarding Reynolds Group Holdings Limited's issued capital is detailed below: For the year ended December 31, Number of shares 2017 2016 2015 Balance at the beginning of the year 71,500,004 71,500,004 71,500,004 Changes in shares — — — Balance at the end of the year 71,500,004 71,500,004 71,500,004 All issued shares are fully paid and have no par value. The holder of the shares is entitled to receive dividends as declared from time to time and is entitled to one vote per share. All shares rank equally with regard to the Company's residual assets in the event of a wind-up. 19.2 Dividends There were no dividends declared or paid by the Company during any years presented. 19.3 Capital management The Directors are responsible for monitoring and managing the Group's capital structure. Capital is comprised of equity and external borrowings. The Directors' policy is to maintain an acceptable capital base to promote the confidence of the Group's financiers and creditors and to sustain the future development of the business. The Directors monitor the Group's financial position to ensure that it complies at all times with its financial and other covenants as set out in its financing arrangements. In order to maintain or adjust the capital structure, the Directors may elect to take a number of measures including, for example, to dispose of assets or operating segments of the business, alter its short to medium term plans with respect to capital projects and working capital levels, or re-balance the level of equity and external debt in place.

Financial risk management

Financial risk management	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Abstract]
Financial risk management	Financial risk management 20.1 Overview This note presents information about the Group's exposure to market risk, credit risk and liquidity risk, and where applicable, the Group's objectives, policies and procedures for managing these risks. Exposure to market, credit and liquidity risks arises in the normal course of the Group's business. The Directors of the Group and the ultimate parent entity have overall responsibility for the establishment and oversight of the Group's risk management framework. The Directors have established a treasury policy that identifies risks faced by the Group and sets out policies and procedures to mitigate those risks. Risk management is primarily carried out by the treasury function of the Group. The Directors have delegated authority levels and authorized the use of various financial instruments to a restricted number of personnel within the treasury function. Monthly combined treasury reports are prepared for the Directors and officers of the Group, who ensure compliance with the risk management policies and procedures. 20.2 Market risk Market risk is the risk that changes in market prices, such as foreign currency exchange rates, interest rates and commodity prices, will affect the Group's cash flows or the fair value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters. The Group buys and sells derivatives in the ordinary course of business to manage market risks. The Group does not enter into derivative contracts for speculative purposes. (a) Foreign currency exchange rate risk As a result of the Group's international operations, foreign currency exchange risk exposures exist on sales, purchases, financial assets and borrowings that are denominated in currencies that are not the functional currency of that subsidiary. In these circumstances, a change in exchange rates would impact the profit or loss component of the Group's statement of comprehensive income. In accordance with the Group's treasury policy, the Group takes advantage of natural offsets to the extent possible. Therefore, when commercially feasible, the Group borrows in the same currencies in which cash flows from operations are generated. On a limited basis, the Group uses derivatives to hedge residual foreign currency exchange risk arising from receipts and payments denominated in foreign currencies. The Group generally does not hedge its exposure to translation gains or losses in respect of its non-U.S. dollar functional currency assets or liabilities. Additionally, when considered appropriate, the Group may enter into derivatives to hedge foreign currency exchange risk arising from specific transactions. The following table provides the detail of outstanding foreign currency derivative contracts as of December 31, 2017 : Type Contract type Currency Contracted volume Counter-currency Contracted conversion range Contracted date of maturity Currency forwards Sell CA$ 13,000,000 $ 1.2548 - 1.2925 Jan 2018 - May 2018 The fair values of the derivative contracts are derived from inputs based on quoted market prices or traded exchange market prices and represent the estimated amounts that the Group would pay or receive to terminate the contracts. During the year ended December 31, 2017 , the Group recognized an unrealized loss of $1 million ( 2016 : unrealized loss of $4 million ; 2015 : unrealized gain of $2 million ) as a component of net other income (expenses) in the statements of comprehensive income. During the year ended December 31, 2017 , the Group recognized a realized loss of $1 million ( 2016 : realized loss of $6 million ; 2015 : realized gain of $14 million ) as a component of net other income (expenses) in the statements of comprehensive income. A 10% upward (downward) movement in the price curve used to value the foreign currency derivative contracts, applied as of December 31, 2017 , would have resulted in no change in unrealized gains recognized in the statement of comprehensive income assuming all other variables remain constant. The Group is also exposed to foreign currency exchange risk on certain intercompany borrowings between certain of its entities with different functional currencies. (b) Interest rate risk The Group's interest rate risk arises from long-term borrowings at both fixed and floating rates and from deposits which earn interest at floating rates. Borrowings and deposits at floating rates expose the Group to cash flow interest rate risk. Borrowings at fixed rates expose the Group to fair value interest rate risk. The Group has exposure to both floating and fixed interest rates on borrowings primarily denominated in the U.S. dollar and the euro. Interest rate risk on borrowings at floating rates is partially offset by interest on cash deposits also earned at floating rates. The Group has adopted a policy to ensure that at least 50% of its overall exposure to changes in interest rates on borrowings is on a fixed rate basis. The following table sets out the Group's interest rate risk repricing profile: (In $ million) Total Less than one year One to three years Three to five years Greater than five years As of December 31, 2017 Fixed rate instruments Borrowings (6,694 ) (19 ) (3,141 ) (650 ) (2,884 ) Total fixed rate instruments (6,694 ) (19 ) (3,141 ) (650 ) (2,884 ) Floating rate instruments Cash and cash equivalents 617 617 — — — Related party receivables 329 329 — — — Borrowings (4,746 ) (4,746 ) — — — Total floating rate instruments (3,800 ) (3,800 ) — — — Total (10,494 ) (3,819 ) (3,141 ) (650 ) (2,884 ) (In $ million) Total Less than one year One to three years Three to five years Greater than five years As of December 31, 2016 Fixed rate instruments Borrowings (7,444 ) (304 ) (21 ) (4,232 ) (2,887 ) Total fixed rate instruments (7,444 ) (304 ) (21 ) (4,232 ) (2,887 ) Floating rate instruments Cash and cash equivalents 932 932 — — — Related party receivables 330 330 — — — Borrowings (4,735 ) (4,735 ) — — — Total floating rate instruments (3,473 ) (3,473 ) — — — Total (10,917 ) (3,777 ) (21 ) (4,232 ) (2,887 ) The Group's sensitivity to interest rate risk can be expressed in two ways: Fair value sensitivity analysis A change in interest rates impacts the fair value of the Group's fixed rate borrowings. Given all debt instruments are carried at amortized cost, a change in interest rates would not impact the profit or loss component of the statement of comprehensive income. Cash flow sensitivity analysis A change in interest rates would impact future interest payments and receipts on the Group's floating rate liabilities and assets. An increase or decrease in interest rates of 100 basis points at the reporting date would impact the statement of comprehensive income result and equity by the amounts described below, based on the assets and liabilities held at the reporting date, and a one-year timeframe. This analysis assumes that all other variables, in particular foreign currency exchange rates, remain constant. The analysis is performed on the same basis for comparative years. The underlying rate for the Floating Rate Senior Secured Notes due 2021 is the three-month Dollar LIBO Rate. As of December 31, 2017 , the three-month Dollar LIBO Rate was 1.36% . In July 2016, the Group entered into a $750 million interest rate swap agreement to mitigate the interest rate risk exposure of the Floating Rate Senior Secured Notes due 2021. While the Group has elected not to adopt hedge accounting, the economic effect of this derivative is that the effective interest rate on the Floating Rate Senior Secured Notes due 2021 is fixed at 4.670% from October 15, 2016. The underlying rates for the Credit Agreement are the one-month LIBOR and EURIBOR, which as of December 31, 2017 were 1.57% and (0.37)% , respectively. Based on the Group's outstanding debt commitments as of December 31, 2017 , a one-year timeframe and all other variables, in particular foreign currency exchange rates, remaining constant, a 100 basis point increase in interest rates would result in a $33 million increase in interest expense on the U.S. term loan and a $2 million increase in interest expense on the European term loan under the Credit Agreement. A 100 basis point decrease in interest rates would result in a $33 million decrease in interest expense on the U.S. term loan and would have no impact on interest expense for the European term loan due to the EURIBOR floor under the Credit Agreement. The underlying rate for the 2017 Securitization Facility is the one-month LIBOR. As of December 31, 2017 , the applicable one-month LIBOR was 1.50% . Based on the Group's outstanding debt commitments under the 2017 Securitization Facility as of December 31, 2017 , a one-year timeframe and all other variables remaining constant, a 100 basis point increase (decrease) in the underlying interest rate would result in a $4 million increase (decrease) in interest expense. (c) Commodity and other price risk Commodity and other price risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer or by factors affecting all similar financial instruments traded in the market. The Group's exposure to commodity and other price risk arises principally from the purchase of resin, natural gas and aluminum. The Group generally purchases commodities at spot market prices and does not use commodity financial instruments or derivatives to hedge commodity prices, except for the items in the table below. The Group's objective is to ensure that its commodity and other price risk exposure is kept at an acceptable level. In accordance with the Group's treasury policy, the Group enters into derivative instruments to reduce the Group's exposure in relation to the cost of resin (and its components), natural gas, diesel, electricity and aluminum. These derivatives are implemented to either (a) mitigate the impact of the lag in timing between when raw material costs change and when the Group can pass on these raw material costs changes to its customers or (b) fix the Group's input costs for a period of time. The following table provides the detail of outstanding commodity derivative contracts as of December 31, 2017 : Type Unit of measure Contracted volume Contracted price range Contracted date of maturity Aluminum swaps metric tonne 18,501 $1,563 - $2,308 Jan 2018 - Jan 2019 Aluminum Midwest Premium swaps pound 1,859,987 $0.08 - $0.10 Jan 2018 - Dec 2018 Natural gas swaps million BTU 6,203,778 $2.82 - $3.34 Feb 2018 - Dec 2018 Ethylene swaps pound 3,353,654 $0.35 - $0.35 Jan 2018 - May 2018 Polymer-grade propylene swaps pound 24,069,527 $0.41 - $0.50 Jan 2018 - Jun 2018 Benzene swaps U.S. liquid gallon 10,991,038 $2.58 - $3.25 Feb 2018 - Sep 2018 Diesel swaps U.S. liquid gallon 4,033,447 $2.46 - $2.88 Jan 2018 - Dec 2018 Low-density polyethylene swaps pound 6,000,000 $0.81 - $0.82 Jan 2018 - Jun 2018 The fair values of the derivative contracts are derived from inputs based on quoted market prices or traded exchange market prices and represent the estimated amounts that the Group would pay or receive to terminate the contracts. During the year ended December 31, 2017 , the Group recognized an unrealized gain of $1 million ( 2016 : unrealized gain of $22 million ; 2015 : unrealized gain of $112 million ) as a component of net other income (expenses) in the statements of comprehensive income. During the year ended December 31, 2017 , the Group recognized a realized gain of $20 million ( 2016 : realized loss of $17 million ; 2015 : realized loss of $182 million ) as a component of cost of sales in the statements of comprehensive income. A 10% upward (downward) movement in the price curve used to value the commodity derivative contracts, applied as of December 31, 2017 , would have resulted in a $1 million change in unrealized gains recognized in the statement of comprehensive income assuming all other variables remain constant. 20.3 Credit risk Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations, and arises principally from the Group's receivables from customers and related entities. Given the diverse global operations and customers across the Group, the Directors have delegated authority for credit control procedures to each of the segments within the Group, subject to certain Group-determined limits. Each operating business is responsible for managing its own credit control procedures. These include, but are not limited to, reviewing the individual characteristics of new customers for creditworthiness before accepting the customer and agreeing upon purchase limits and terms of trade. If considered appropriate the operating business may take out insurance for specific debtors. Generally, the Group does not require collateral with respect to trade and other receivables. Goods are generally sold subject to retention of title clauses, so that in the event of non-payment the Group may have a secured claim. For certain sales letters of credit are obtained. The Group's exposure to credit risk is primarily in its trade and other receivables and is influenced mainly by the individual characteristics of each customer. Historically there has been a low level of losses resulting from default by customers and related entities. The carrying amount represents the maximum credit exposure. Refer to note 11 for additional information. The Group limits its exposure to credit risk by making deposits and entering into derivative instruments with counterparties that have a credit rating of at least investment grade. Given these high credit ratings, management does not expect any such counterparty to fail to meet its obligations. 20.4 Liquidity risk Liquidity risk is the risk that the Group will not meet its contractual obligations as they fall due. The Group's approach to managing liquidity risk is to ensure that it will always have sufficient liquidity to meet its liabilities as and when they fall due. The Group evaluates its liquidity requirements on an ongoing basis using both a 13-week rolling forecast and a 12-month rolling forecast and ensures that it has sufficient cash on hand to meet expected operating expenses, including the servicing of financial obligations. As of December 31, 2017 , the Group had $617 million of cash and cash equivalents on hand. The Group's cash flows from operations and existing cash, together with other available external financing sources, will be adequate to meet the Group's liquidity needs for the next year. It also has credit lines in place to cover potential shortfalls. As of December 31, 2017 , the Group had undrawn lines of credit under the revolving facilities of the Credit Agreement totaling $240 million and undrawn availability under the 2017 Securitization Facility. In addition, the Group has local working capital facilities in various jurisdictions which are available if needed to support the cash management of local operations. The following table sets out contractual cash flows for all financial liabilities including commodity and foreign currency derivatives: (In $ million) Carrying amount Total Less than one year One to three years Three to five years Greater than five years As of December 31, 2017 Non-derivative financial liabilities Trade and other payables (1,116 ) (984 ) (984 ) — — — Borrowings, including interest (11,389 ) (14,253 ) (1,069 ) (4,394 ) (2,172 ) (6,618 ) (12,505 ) (15,237 ) (2,053 ) (4,394 ) (2,172 ) (6,618 ) Derivative financial assets (liabilities) Commodity and foreign currency derivatives: Inflows 5 7 7 — — — Outflows — (2 ) (2 ) — — — 5 5 5 — — — Total (12,500 ) (15,232 ) (2,048 ) (4,394 ) (2,172 ) (6,618 ) (In $ million) Carrying amount Total Less than one year One to three years Three to five years Greater than five years As of December 31, 2016 Non-derivative financial liabilities Trade and other payables (1,182 ) (1,031 ) (1,031 ) — — — Borrowings, including interest (12,071 ) (15,730 ) (1,392 ) (1,335 ) (6,056 ) (6,947 ) (13,253 ) (16,761 ) (2,423 ) (1,335 ) (6,056 ) (6,947 ) Derivative financial assets (liabilities) Commodity and foreign currency derivatives: Inflows 5 7 7 — — — Outflows — (2 ) (2 ) — — — 5 5 5 — — — Total (13,248 ) (16,756 ) (2,418 ) (1,335 ) (6,056 ) (6,947 ) 20.5 Classification and fair values (In $ million) Fair value through profit or loss Cash, loans and receivables Other liabilities Total carrying amount Fair value As of December 31, 2017 Assets Cash and cash equivalents — 617 — 617 617 Current and non-current receivables — 1,488 — 1,488 1,488 Derivative financial assets: Commodity derivatives 7 — — 7 7 Interest rate swap derivatives 26 — — 26 26 Embedded derivatives 259 — — 259 259 Total assets 292 2,105 — 2,397 2,397 Liabilities Trade and other payables — — (1,116 ) (1,116 ) (1,116 ) Non-current payables — — (45 ) (45 ) (45 ) Derivative financial liabilities: Commodity derivatives (2 ) — — (2 ) (2 ) Borrowings — — (11,389 ) (11,389 ) (11,696 ) Total liabilities (2 ) — (12,550 ) (12,552 ) (12,859 ) (In $ million) Fair value through profit or loss Cash, loans and receivables Other liabilities Total carrying amount Fair value As of December 31, 2016 Assets Cash and cash equivalents — 932 — 932 932 Current and non-current receivables — 1,403 — 1,403 1,403 Derivative financial assets: Commodity derivatives 6 — — 6 6 Foreign currency derivatives 1 — — 1 1 Interest rate swap derivatives 24 — — 24 24 Embedded derivatives 233 — — 233 233 Total assets 264 2,335 — 2,599 2,599 Liabilities Trade and other payables — — (1,182 ) (1,182 ) (1,182 ) Non-current payables — — (40 ) (40 ) (40 ) Derivative financial liabilities: Commodity derivatives (2 ) — — (2 ) (2 ) Interest rate swap derivatives (1 ) — — (1 ) (1 ) Borrowings — — (12,071 ) (12,071 ) (12,455 ) Total liabilities (3 ) — (13,293 ) (13,296 ) (13,680 ) The methods used in determining fair values of financial instruments are disclosed in note 3.3 and note 3.4. 20.6 Fair value measurements recognized in the statement of comprehensive income The following table sets out an analysis of the Group's financial instruments that are measured subsequent to initial recognition at fair value and are grouped into levels based on the degree to which the fair value is observable: • Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets • Level 2 fair value measurements are those derived from 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) • Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs) (In $ million) Level 1 Level 2 Level 3 Total As of December 31, 2017 Financial assets at fair value through profit or loss: Derivative financial assets (liabilities): Commodity derivatives, net — 5 — 5 Interest rate swap derivatives, net — 26 — 26 Embedded derivatives — 259 — 259 Total — 290 — 290 As of December 31, 2016 Financial assets at fair value through profit or loss: Derivative financial assets (liabilities): Commodity derivatives, net — 4 — 4 Foreign currency derivatives, net — 1 — 1 Interest rate swap derivatives, net — 23 — 23 Embedded derivatives — 233 — 233 Total — 261 — 261 There were no transfers between any levels during the years ended December 31, 2017 and 2016 . There have been no changes in the classifications of financial instruments as a result of a change in the purpose or use of these instruments.

Related parties

Related parties	12 Months Ended
	Dec. 31, 2017
Related Party [Abstract]
Related parties	Related parties Parent and ultimate controlling party The immediate parent of the Company is Packaging Finance Limited, the ultimate parent of the Company is Packaging Holdings Limited and the ultimate shareholder is Mr. Graeme Hart. Transactions with key management personnel Key management personnel compensation was comprised of: For the year ended December 31, (In $ million) 2017 2016 2015 Short-term employee benefits 15 17 11 Long-term employee benefits 3 4 — Total compensation expense to key management personnel 18 21 11 Certain key management personnel are compensated by related party entities outside of the Group and it is not possible to make a reasonable apportionment of their compensation in respect of the Group. Accordingly, the above amounts include no compensation in respect of these individuals. There were no other transactions with key management personnel during the years ended December 31, 2017 , 2016 and 2015 . Related party transactions The entities and types of transactions with which the Group entered into related party transactions during the years are detailed below. All related parties detailed below have a common ultimate shareholder, except for the joint ventures. Transaction value for the year ended December 31, Balance outstanding as of (In $ million) 2017 2016 2015 2017 2016 Balances and transactions with immediate and ultimate parent entities Included in trade and other payables — — Tax loss transfer — (16 ) — Included in borrowings (a)(g) — (1 ) Balances and transactions with joint ventures Included in trade and other receivables, net 8 9 Sale of goods and services (b)(c) 22 24 52 Balances and transactions with Rank Group Limited Included in related party and other non-current receivables (d) (g) 329 330 Interest income 17 17 19 Included in trade and other payables (g) (31 ) (59 ) Recharges (e) (5 ) (7 ) (17 ) Management fee (f) (31 ) (47 ) (65 ) Tax loss transfer (1 ) (4 ) (5 ) Balances and transactions with Rank Group North America, Inc. Included in trade and other receivables, net — — Recharges 1 4 5 Included in trade and other payables — — Recharges (e) (16 ) (15 ) (15 ) Balances and transactions with other related parties Included in trade and other receivables, net — 1 Sale of goods — — 1 Recharges 5 3 1 Included in trade and other payables (1 ) (1 ) (a) The borrowing due to the Company's ultimate parent was non-interest bearing, unsecured and repayable on demand. (b) All transactions with joint ventures are settled in cash. Sales of goods and services are negotiated on a cost-plus basis allowing a margin ranging from 3% to 6% . All amounts are unsecured, non-interest bearing and repayable on demand. (c) Includes related party transactions entered into by SIG before its sale in March 2015. (d) The loan receivable from Rank Group Limited accrues interest at a rate based on the average 90-day New Zealand bank bill rate, set quarterly, plus a margin of 3.25% . Interest is only charged or accrued if demanded by the Company. During the year ended December 31, 2017 , interest was charged at 5.16% to 5.25% ( 2016 : 5.31% to 5.78% ; 2015 : 6.21% to 6.92% ). The loan is unsecured and repayable on demand. This loan is subordinated on terms such that, unless otherwise permitted, no payments can be made until the obligations under a senior secured credit facility of Rank Group Limited are repaid in full. (e) Represents certain costs paid by Rank Group Limited or Rank Group North America, Inc. on behalf of the Group that were subsequently recharged to the Group. These charges are for various costs incurred including services provided, financing and other activities. All amounts are unsecured, non-interest bearing and settled on normal trade terms. (f) The Group’s financing agreements permit the payment to related parties of management, consulting, monitoring and advising fees (the “Management Fee”) of up to 1.5% of the Group’s Adjusted EBITDA (as defined in the financing agreements) for the previous year. During the year ended December 31, 2016, the Group entered into a services agreement with Rank Group Limited. Rank Group Limited charged the Group a Management Fee of $31 million during the year ended December 31, 2017 in relation to the 2016 financial year. During the years ended December 31, 2016 and 2015 , Rank Group Limited charged the Group a Management Fee of $30 million and $35 million , of which $30 million and $29 million , respectively, was included in continuing operations with the remainder included in discontinued operations, in relation to the 2015 and 2014 financial years, respectively. Also during the year ended December 31, 2016 , Rank Group Limited charged the Group a Management Fee of $15 million in relation to the 2009 and 2010 financial years, of which $8 million was included in continuing operations with the remainder included in discontinued operations. In addition, the Group has accrued $31 million in 2017 in respect of an expected management fee related to the 2017 financial year. (g) I n August 2017, Rank Group Limited repaid $24 million of the related party loan receivable balance and the Group, by way of a payment direction, repaid $23 million of outstanding related party trade payable balances due to Rank Group Limited and $1 million of outstanding related party borrowings due to the Company's ultimate parent.

Group entities

Group entities	12 Months Ended
	Dec. 31, 2017
Interests In Other Entities [Abstract]
Group entities	Group entities Ownership interest (%) Voting interest (%) Reporting date Country of incorporation 2017 2016 2017 Alusud Argentina S.R.L. Dec-31 Argentina 100 100 100 Graham Packaging Argentina S.R.L. Dec-31 Argentina 100 100 100 Lido Plast San Luis S.A. (a) Dec-31 Argentina — 100 — Gulf Closures W.L.L. (b) Dec-31 Bahrain 49 49 49 Graham Packaging Belgium BVBA Dec-31 Belgium 100 100 100 Graham Packaging Lummen BVBA Dec-31 Belgium 100 100 100 Closure Systems International (Brazil) Sistemas de Vedacao Ltda. Dec-31 Brazil 100 100 100 Graham Packaging do Brasil Indústria e Comércio Ltda. Dec-31 Brazil 100 100 100 Graham Packaging Paraná Ltda. Dec-31 Brazil 100 100 100 Resin Rio Comercio Ltda. Dec-31 Brazil 100 100 100 CSI Latin American Holdings Corporation Dec-31 British Virgin Islands 100 100 100 Evergreen Packaging Canada Limited Dec-31 Canada 100 100 100 Graham Packaging Canada Company Dec-31 Canada 100 100 100 Pactiv Canada Inc. Dec-31 Canada 100 100 100 Reynolds Consumer Products Canada Inc. Dec-31 Canada 100 100 100 Alusud Embalajes Chile Ltda. Dec-31 Chile 100 100 100 Closure Systems International (Guangzhou) Limited Dec-31 China 100 100 100 Closure Systems International (Wuhan) Limited (a) Dec-31 China — 100 — CSI Closure Systems (Hangzhou) Co., Ltd. Dec-31 China 100 100 100 CSI Closure Systems (Tianjin) Co., Ltd. Dec-31 China 100 100 100 Evergreen Packaging (Shanghai) Co., Ltd. Dec-31 China 100 100 100 Graham Packaging (Guangzhou) Co., Ltd. Dec-31 China 100 100 100 Graham Packaging (Taizhou) Co., Ltd. (c) Dec-31 China 100 — 100 Graham Packaging Trading (Shanghai) Co., Ltd. (a) Dec-31 China — 100 — Reynolds Metals (Shanghai) Ltd. Dec-31 China 100 100 100 Techne Machineries Foshan Ltd (in liquidation) (d) Dec-31 China 100 100 100 Zhejiang Zhongbao Pactiv Packaging Co., Ltd. Dec-31 China 62.5 62.5 62.5 Alusud Embalajes Colombia Ltda. Dec-31 Colombia 100 100 100 Closure Systems International (Colombia Trade) S.A.S. Dec-31 Colombia 100 100 100 CSI Closure Systems Manufacturing de Centro America, Sociedad de Responsabilidad Limitada Dec-31 Costa Rica 100 100 100 Closure Systems International (Egypt) LLC Dec-31 Egypt 100 100 100 Evergreen Packaging de El Salvador, S.A. de C.V. Dec-31 El Salvador 100 100 100 Graham Packaging Company Oy Dec-31 Finland 100 100 100 Graham Packaging Europe S.N.C. Dec-31 France 100 100 100 Graham Packaging France S.A.S. Dec-31 France 100 100 100 Graham Packaging Normandy S.A.R.L. Dec-31 France 100 100 100 Graham Packaging Villecomtal S.A.R.L. Dec-31 France 100 100 100 Closure Systems International Machinery (Germany) GmbH Dec-31 Germany 100 100 100 Omni-Pac Ekco GmbH Verpackungsmittel (e) Dec-31 Germany — 100 — Omni-Pac GmbH Verpackungsmittel (e) Dec-31 Germany — 100 — Pactiv Deutschland Holdinggesellschaft mbH Dec-31 Germany 100 100 100 Pactiv-Omni Germany Holdings GmbH Dec-31 Germany 100 100 100 Closure Systems International (Hong Kong) Limited Dec-31 Hong Kong 100 100 100 Graham Packaging Asia Limited Dec-31 Hong Kong 100 100 100 Roots Investment Holding Private Limited Dec-31 Hong Kong 100 100 100 Technegen International Limited Dec-31 Hong Kong 100 100 100 CSI Hungary Manufacturing and Trading Limited Liability Company Dec-31 Hungary 100 100 100 Closure Systems International (I) Private Limited Mar-31 India 100 100 100 PT. Graham Packaging Indonesia Dec-31 Indonesia 100 100 100 Graham Packaging Company Italia S.r.l. (e) Dec-31 Italy — 100 — Closure Systems International Japan, Limited Dec-31 Japan 100 100 100 Graham Packaging Japan Godo Kaisha (a) Dec-31 Japan — 100 — Closure Systems International (Korea), Ltd. Dec-31 Korea 100 100 100 Evergreen Packaging Korea Limited Dec-31 Korea 100 100 100 Beverage Packaging Factoring (Luxembourg) S.à r.l. (f) Dec-31 Luxembourg — 100 — Beverage Packaging Holdings (Luxembourg) II S.A. (a) Dec-31 Luxembourg — 100 — Beverage Packaging Holdings (Luxembourg) IV S.à r.l. (f) Dec-31 Luxembourg — 100 — Beverage Packaging Holdings (Luxembourg) VI S.à r.l. (a) Dec-31 Luxembourg — 100 — Evergreen Packaging (Luxembourg) S.à r.l. (a) Dec-31 Luxembourg — 100 — Graham Packaging European Holdings (Luxembourg) S.à r.l. Dec-31 Luxembourg 100 100 100 Graham Packaging European Holdings (Luxembourg) I S.à r.l. Dec-31 Luxembourg 100 100 100 Graham Packaging European Holdings (Luxembourg) II S.à r.l. Dec-31 Luxembourg 100 100 100 CSI en Ensenada, S. de R.L. de C.V. Dec-31 Mexico 100 100 100 CSI en Saltillo, S. de R.L. de C.V. Dec-31 Mexico 100 100 100 CSI Tecniservicio, S. de R.L. de C.V. Dec-31 Mexico 100 100 100 Graham Packaging Plastic Products de Mexico, S. de. R.L. de C.V. Dec-31 Mexico 100 100 100 Grupo Corporativo Jaguar, S.A. de C.V. Dec-31 Mexico 100 100 100 Grupo CSI de México, S. de R.L. de C.V. Dec-31 Mexico 100 100 100 Innovación y Asesoría en Plástico, S. de R.L. de C.V. Dec-31 Mexico 100 100 100 Pactiv Foodservice Mexico, S. de R.L. de C.V. Dec-31 Mexico 100 100 100 Pactiv Mexico, S. de R.L. de C.V. Dec-31 Mexico 100 100 100 Servicio Terrestre Jaguar, S.A. de C.V. Dec-31 Mexico 100 100 100 Servicios Graham Packaging, S. de. R.L. de C.V. Dec-31 Mexico 100 100 100 Servicios Industriales Jaguar, S.A. de C.V. Dec-31 Mexico 100 100 100 Servicios Integrales de Operacion, S.A. de C.V. Dec-31 Mexico 100 100 100 Closure Systems International Nepal Private Limited Jul-16 Nepal 100 100 100 Graham Packaging Company B.V. (e) Dec-31 Netherlands — 100 — Graham Packaging Holdings B.V. Dec-31 Netherlands 100 100 100 Graham Packaging Zoetermeer B.V. Dec-31 Netherlands 100 100 100 Beverage Packaging (New Zealand) Limited Dec-31 New Zealand 100 100 100 Beverage Packaging Factoring Trust (c) (g) Dec-31 New Zealand — — — Beverage Packaging Holdings I Limited (h) (i) Dec-31 New Zealand 100 100 100 Beverage Packaging Holdings III Limited (h) (j) Dec-31 New Zealand 100 100 100 Beverage Packaging Holdings V Limited (h) (k) Dec-31 New Zealand 100 100 100 Closure Systems International Limited (l) (m) Dec-31 New Zealand 100 100 100 Evergreen Packaging International Limited (l) (n) Dec-31 New Zealand 100 100 100 Reynolds Group Issuer (New Zealand) Limited (h) (o) Dec-31 New Zealand 100 100 100 Reynolds Packaging International Limited (l) (p) Dec-31 New Zealand 100 100 100 Alusud Peru S.A. Dec-31 Peru 100 100 100 Closure Systems International (Philippines), Inc. Dec-31 Philippines 100 100 100 Graham Packaging Poland Sp. z o.o. Dec-31 Poland 100 100 100 CSI Vostok Limited Liability Company (in liquidation) (d) Dec-31 Russia 100 100 100 Pactiv Asia Pte Ltd Dec-31 Singapore 100 100 100 Closure Systems International España, S.L.U. Dec-31 Spain 100 100 100 Closure Systems International Holdings (Spain), S.A.U. Dec-31 Spain 100 100 100 Graham Packaging Iberica S.L. Dec-31 Spain 100 100 100 Reynolds Food Packaging Spain, S.L.U. Dec-31 Spain 100 100 100 Evergreen Packaging (Taiwan) Co., Ltd. Dec-31 Taiwan 100 100 100 Closure Systems International Plastik Ithalat Ihracat Sanayi Ve Ticaret Limited Sirketi Dec-31 Turkey 100 100 100 Graham Plastpak Plastik Ambalaj Sanayi Limited Sirketi (e) Dec-31 Turkey — 100 — Graham Packaging European Services Limited Dec-31 United Kingdom 100 100 100 Graham Packaging Plastics Limited Dec-31 United Kingdom 100 100 100 Ivex Holdings, Ltd. Dec-31 United Kingdom 100 100 100 Ivex Plastics Limited (q) Dec-31 United Kingdom 100 100 100 Kama Europe Limited Dec-31 United Kingdom 100 100 100 Pactiv (Films) Limited (r) Dec-31 United Kingdom 100 — 100 Baker's Choice Products, Inc. Dec-31 U.S.A. 100 100 100 BCP/Graham Holdings L.L.C. Dec-31 U.S.A. 100 100 100 Blue Ridge Holding Corp. Dec-31 U.S.A. 100 100 100 Blue Ridge Paper Products Inc. Dec-31 U.S.A. 100 100 100 BRPP, LLC Dec-31 U.S.A. 100 100 100 Closure Systems International Americas, Inc. Dec-31 U.S.A. 100 100 100 Closure Systems International Holdings LLC Dec-31 U.S.A. 100 100 100 Closure Systems International Inc. Dec-31 U.S.A. 100 100 100 Closure Systems International Packaging Machinery Inc. Dec-31 U.S.A. 100 100 100 Closure Systems Mexico Holdings LLC Dec-31 U.S.A. 100 100 100 Coast-Packaging Company (California General Partnership) (b) Dec-31 U.S.A. 50 50 50 CSI Mexico LLC Dec-31 U.S.A. 100 100 100 CSI Sales & Technical Services Inc. Dec-31 U.S.A. 100 100 100 Evergreen Packaging Inc. Dec-31 U.S.A. 100 100 100 GEC Packaging Technologies LLC Dec 31 U.S.A. 100 100 100 GPC Holdings LLC (f) Dec-31 U.S.A. — 100 — GPC Opco GP LLC Dec-31 U.S.A. 100 100 100 GPC Sub GP LLC Dec-31 U.S.A. 100 100 100 GPC US LLC (c) Dec-31 U.S.A. 100 — 100 Graham Packaging Acquisition Corp. (f) Dec-31 U.S.A. — 100 — Graham Packaging Company Europe LLC Dec-31 U.S.A. 100 100 100 Graham Packaging Company Inc. Dec-31 U.S.A. 100 100 100 Graham Packaging Company, L.P. Dec-31 U.S.A. 100 100 100 Graham Packaging Holdings Company Dec-31 U.S.A. 100 100 100 Graham Packaging International Plastics Products Inc. Dec-31 U.S.A. 100 100 100 Graham Packaging Latin America, LLC Dec-31 U.S.A. 100 100 100 Graham Packaging Leasing USA LLC Dec-31 U.S.A. 100 100 100 Graham Packaging PET Technologies Inc. Dec-31 U.S.A. 100 100 100 Graham Packaging Plastic Products LLC (s) Dec-31 U.S.A. 100 100 100 Graham Packaging PX Company Dec-31 U.S.A. 100 100 100 Graham Packaging PX Holding Corporation Dec-31 U.S.A. 100 100 100 Graham Packaging PX, LLC Dec-31 U.S.A. 100 100 100 Pactiv International Holdings Inc. Dec-31 U.S.A. 100 100 100 Pactiv LLC Dec-31 U.S.A. 100 100 100 Pactiv Management Company LLC Dec-31 U.S.A. 100 100 100 Pactiv Packaging Inc. Dec-31 U.S.A. 100 100 100 PCA West Inc. Dec-31 U.S.A. 100 100 100 RenPac Holdings Inc. Dec-31 U.S.A. 100 100 100 Reynolds Consumer Products Holdings LLC Dec-31 U.S.A. 100 100 100 Reynolds Consumer Products LLC Dec-31 U.S.A. 100 100 100 Reynolds Group Holdings Inc. Dec-31 U.S.A. 100 100 100 Reynolds Group Issuer Inc. Dec-31 U.S.A. 100 100 100 Reynolds Group Issuer LLC Dec-31 U.S.A. 100 100 100 Reynolds Manufacturing, Inc. Dec-31 U.S.A. 100 100 100 Reynolds Presto Products Inc. Dec-31 U.S.A. 100 100 100 Reynolds Services Inc. Dec-31 U.S.A. 100 100 100 Southern Plastics Inc. Dec-31 U.S.A. 100 100 100 Trans Western Polymers, Inc. Dec-31 U.S.A. 100 100 100 Alusud Venezuela S.A. (a) Dec-31 Venezuela — 100 — (a) Voluntarily liquidated/deregistered/dissolved during the year. (b) The Group has the control and it has the power to govern the financial and operating policies of the entity. (c) Incorporated during the year. (d) In voluntary liquidation. (e) Sold during the year. (f) Merged during the year with another entity in the Group. (g) Included as a group entity on the basis that Beverage Packaging Holdings I Limited is the manager and beneficiary of this entity. (h) Jurisdiction changed during the year from Luxembourg. (i) Name changed during the year from Beverage Packaging Holdings (Luxembourg) I S.A. (j) Name changed during the year from Beverage Packaging Holdings (Luxembourg) III S.à r.l. (k) Name changed during the year from Beverage Packaging Holdings (Luxembourg) V S.A. (l) Jurisdiction changed during the year from Netherlands. (m) Name changed during the year from Closure Systems International B.V. (n) Name changed during the year from Evergreen Packaging International B.V. (o) Name changed during the year from Reynolds Group Issuer (Luxembourg) S.A. (p) Name changed during the year from Reynolds Packaging International B.V. (q) Name changed during the year from Closure Systems International (UK) Limited. (r) Company restored to the UK Register of Companies during the year. (s) Name changed during the year from Graham Packaging Plastic Products Inc.

Operating leases

Operating leases	12 Months Ended
	Dec. 31, 2017
Disclosure of leases [Abstract]
Operating leases	Operating leases Non-cancellable operating lease rentals are payable as follows: As of December 31, (In $ million) 2017 2016 Less than one year 110 103 Between 1 and 5 years 244 239 More than 5 years 63 76 Total 417 418 During the year ended December 31, 2017 , $133 million of operating lease expense was recognized in continuing operations in the statement of comprehensive income as a component of profit or loss ( 2016 : $114 million ; 2015 : $124 million ).

Capital commitments

Capital commitments	12 Months Ended
	Dec. 31, 2017
Capital commitments [abstract]
Capital commitments	Capital commitments As of December 31, 2017 , the Group had entered into contracts to incur capital expenditures of $155 million ( 2016 : $95 million ) for the acquisition of property, plant and equipment. These commitments are expected to be settled in the following financial year.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2017
Contingencies [Abstract]
Contingencies	Contingencies Management fee The Credit Agreement permits the Group to pay an additional Management Fee of up to $22 million in respect of the 2009 and 2010 financial years. No amount has been accrued in respect of the remaining 2009 and 2010 permitted Management Fee of up to $22 million . Security and guarantee arrangements Certain members of the Group have entered into guarantee and security arrangements in respect of the Group's indebtedness (refer to note 16 for additional information). Other matters The Group is party to litigation, legal proceedings and tax examinations arising from its operations. The Group establishes provisions for claims and proceedings that constitute a present obligation when it is probable that an outflow of resources will be required to settle the obligation and a reliable estimate of such obligation can be made. While it is not possible to predict the outcome of any of these matters, based on management's assessment of the facts and circumstances now known, management does not believe any of these matters, individually or in the aggregate, will have a material adverse effect on the Group's financial position, results of operations or cash flows. However, actual outcomes may differ from those expected and could have a material effect on the Group's financial position, results of operations or cash flows in a particular future period. As of December 31, 2017 , except for amounts provided, there were no legal proceedings pending other than those for which the Group has determined that the possibility of a material outflow is remote. As part of the agreements for the sale of various businesses, the Group has provided certain warranties and indemnities to the respective purchasers as set out in the respective sale agreements. These warranties and indemnities are subject to various terms and conditions affecting the duration and total amount of the indemnities. As of December 31, 2017 , the Group is not aware of any material claims under these agreements that would give rise to an additional liability. However, if such claims arise in the future, they could have a material effect on the Group’s financial position, results of operations and cash flows.

Condensed consolidating guarant

Condensed consolidating guarantor financial information	12 Months Ended
	Dec. 31, 2017
Disclosure of separate financial statements [Abstract]
Condensed consolidating guarantor financial information	Condensed consolidating guarantor financial information Certain of the Group's subsidiaries have guaranteed the Group's obligations under the Reynolds Notes (as defined in note 16). The following condensed consolidating financial information presents: (1) The condensed consolidating statements of financial position as of December 31, 2017 and 2016 and the related statements of comprehensive income and cash flows for each of the years ended December 31, 2017 , 2016 and 2015 of: a. Reynolds Group Holdings Limited, the Parent; b. the Reynolds Notes Issuers (as defined in note 16); c. the other guarantor subsidiaries; d. the non-guarantor subsidiaries; and e. the Group on a consolidated basis. (2) Adjustments and elimination entries necessary to consolidate Reynolds Group Holdings Limited, the Parent, with the Reynolds Notes Issuers, the other guarantor subsidiaries and the non-guarantor subsidiaries. The condensed consolidating statements of comprehensive income and consolidating statements of cash flows for the years ended December 31, 2017 , 2016 and 2015 and the condensed consolidating statements of financial position as of December 31, 2017 and 2016 reflect the current guarantor structure of the Group. Each guarantor subsidiary is 100% owned by the Parent. The notes are guaranteed to the extent permitted by law and are subject to certain customary guarantee release provisions set forth in the indentures governing the notes on a joint and several basis by each guarantor subsidiary. Provided below are condensed consolidating statements of comprehensive income, financial position and cash flows of each of the companies listed above, together with the condensed consolidating statements of comprehensive income, financial position and cash flows of guarantor and non-guarantor subsidiaries. These have been prepared under the Group's accounting policies disclosed in note 3 which comply with IFRS with the exception of investments in subsidiaries. Investments in subsidiaries are accounted for using the equity method. The guarantor subsidiaries and non-guarantor subsidiaries are each presented on a combined basis. The principal elimination entries eliminate investments in subsidiaries and intercompany balances and transactions. Condensed consolidating statement of comprehensive income For the year ended December 31, 2017 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Revenue — — 9,368 1,352 (196 ) 10,524 Cost of sales — — (7,259 ) (1,139 ) 196 (8,202 ) Gross profit — — 2,109 213 — 2,322 Net other income (expenses) and share of equity method earnings, net of income tax 425 — 176 (69 ) (610 ) (78 ) Selling, marketing and distribution expenses — — (247 ) (30 ) — (277 ) General and administration expenses — — (681 ) (64 ) — (745 ) Profit (loss) from operating activities 425 — 1,357 50 (610 ) 1,222 Financial income 17 567 26 65 (626 ) 49 Financial expenses (2 ) (423 ) (904 ) (47 ) 626 (750 ) Net financial income (expenses) 15 144 (878 ) 18 — (701 ) Profit (loss) from continuing operations before income tax 440 144 479 68 (610 ) 521 Income tax (expense) benefit (2 ) (22 ) (34 ) (23 ) — (81 ) Profit (loss) from continuing operations 438 122 445 45 (610 ) 440 Profit (loss) from discontinued operations, net of income tax (1 ) — (1 ) — 1 (1 ) Profit (loss) for the year 437 122 444 45 (609 ) 439 Total other comprehensive income (loss), net of income tax 257 — 253 92 (345 ) 257 Total comprehensive income (loss) for the year 694 122 697 137 (954 ) 696 Profit (loss) attributable to: Equity holder of the Group - continuing operations 438 122 445 43 (610 ) 438 Equity holder of the Group - discontinued operations (1 ) — (1 ) — 1 (1 ) Non-controlling interests — — — 2 — 2 437 122 444 45 (609 ) 439 Total comprehensive income (loss) attributable to: Equity holder of the Group - continuing operations 695 122 698 135 (955 ) 695 Equity holder of the Group - discontinued operations (1 ) — (1 ) — 1 (1 ) Non-controlling interests — — — 2 — 2 694 122 697 137 (954 ) 696 Condensed consolidating statement of financial position As of December 31, 2017 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Assets Cash and cash equivalents — — 457 160 — 617 Trade and other receivables, net — — 93 1,043 — 1,136 Inventories — — 1,225 145 — 1,370 Inter-group receivables — 717 25 — (742 ) — Assets held for sale — — 3 141 — 144 Other assets — 4 43 18 — 65 Total current assets — 721 1,846 1,507 (742 ) 3,332 Investments in subsidiaries 1,407 — 1,125 — (2,532 ) — Property, plant and equipment — — 2,601 322 — 2,923 Intangible assets — — 9,306 353 — 9,659 Inter-group receivables 9 6,763 1,609 149 (8,530 ) — Other assets 330 282 114 42 — 768 Total non-current assets 1,746 7,045 14,755 866 (11,062 ) 13,350 Total assets 1,746 7,766 16,601 2,373 (11,804 ) 16,682 Liabilities Trade and other payables 33 125 786 172 — 1,116 Borrowings — — 52 418 — 470 Inter-group payables — 4 718 20 (742 ) — Liabilities directly associated with assets held for sale — — — 34 — 34 Other liabilities 6 — 257 35 — 298 Total current liabilities 39 129 1,813 679 (742 ) 1,918 Borrowings — 6,897 4,022 — — 10,919 Inter-group liabilities 65 490 7,304 671 (8,530 ) — Other liabilities — 66 2,055 72 — 2,193 Total non-current liabilities 65 7,453 13,381 743 (8,530 ) 13,112 Total liabilities 104 7,582 15,194 1,422 (9,272 ) 15,030 Net assets 1,642 184 1,407 951 (2,532 ) 1,652 Equity Equity attributable to equity holder of the Group 1,642 184 1,407 941 (2,532 ) 1,642 Non-controlling interests — — — 10 — 10 Total equity 1,642 184 1,407 951 (2,532 ) 1,652 Condensed consolidating statement of cash flows For the year ended December 31, 2017 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Net cash from (used in) operating activities (18 ) (397 ) 1,245 (136 ) 146 840 Cash flows from (used in) investing activities Acquisition of property, plant and equipment and intangible assets — — (362 ) (48 ) — (410 ) Proceeds from sale of property, plant and equipment and other assets — — 5 — — 5 Disposal of businesses, net of cash disposed — — 12 32 — 44 Net related party (advances) repayments — 446 (413 ) 14 (47 ) — Related party interest received — 131 15 — (146 ) — Other — — 2 — — 2 Net cash from (used in) investing activities — 577 (741 ) (2 ) (193 ) (359 ) Cash flows from (used in) financing activities Drawdown of borrowings — — — 452 — 452 Repayment of borrowings — (445 ) (336 ) (440 ) — (1,221 ) Net related party borrowings (repayments) 18 265 (459 ) 129 47 — Payment of debt transaction costs — — (6 ) (4 ) — (10 ) Other — — (3 ) (3 ) — (6 ) Net cash from (used in) financing activities 18 (180 ) (804 ) 134 47 (785 ) Condensed consolidating statement of comprehensive income For the year ended December 31, 2016 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Revenue — — 9,386 1,446 (186 ) 10,646 Cost of sales — — (7,224 ) (1,221 ) 186 (8,259 ) Gross profit — — 2,162 225 — 2,387 Net other income (expenses) and share of equity method earnings, net of income tax 151 — 130 (64 ) (289 ) (72 ) Selling, marketing and distribution expenses — — (281 ) (34 ) — (315 ) General and administration expenses — — (779 ) (76 ) — (855 ) Profit (loss) from operating activities 151 — 1,232 51 (289 ) 1,145 Financial income 17 813 29 58 (748 ) 169 Financial expenses — (724 ) (1,041 ) (25 ) 748 (1,042 ) Net financial income (expenses) 17 89 (1,012 ) 33 — (873 ) Profit (loss) from continuing operations before income tax 168 89 220 84 (289 ) 272 Income tax (expense) benefit (3 ) (33 ) (43 ) (26 ) — (105 ) Profit (loss) from continuing operations 165 56 177 58 (289 ) 167 Profit (loss) from discontinued operations, net of income tax (6 ) — 1 — (1 ) (6 ) Profit (loss) for the year 159 56 178 58 (290 ) 161 Total other comprehensive income (loss), net of income tax 8 — 4 (85 ) 81 8 Total comprehensive income (loss) for the year 167 56 182 (27 ) (209 ) 169 Profit (loss) attributable to: Equity holder of the Group - continuing operations 165 56 177 56 (289 ) 165 Equity holder of the Group - discontinued operations (6 ) — 1 — (1 ) (6 ) Non-controlling interests — — — 2 — 2 159 56 178 58 (290 ) 161 Total comprehensive income (loss) attributable to: Equity holder of the Group - continuing operations 173 56 181 (29 ) (208 ) 173 Equity holder of the Group - discontinued operations (6 ) — 1 — (1 ) (6 ) Non-controlling interests — — — 2 — 2 167 56 182 (27 ) (209 ) 169 Condensed consolidating statement of financial position As of December 31, 2016 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Assets Cash and cash equivalents — — 757 175 — 932 Trade and other receivables, net 6 — 152 893 — 1,051 Inventories — — 1,090 155 — 1,245 Inter-group receivables — 332 21 2 (355 ) — Assets held for sale — — 4 22 — 26 Other assets — — 57 21 — 78 Total current assets 6 332 2,081 1,268 (355 ) 3,332 Investments in subsidiaries 710 — 907 — (1,617 ) — Property, plant and equipment — — 2,626 384 — 3,010 Intangible assets — — 9,556 346 — 9,902 Inter-group receivables 13 7,266 1,059 128 (8,466 ) — Other assets 330 258 85 37 — 710 Total non-current assets 1,053 7,524 14,233 895 (10,083 ) 13,622 Total assets 1,059 7,856 16,314 2,163 (10,438 ) 16,954 Liabilities Trade and other payables 60 144 785 193 — 1,182 Borrowings 1 — 338 407 — 746 Inter-group payables — 1 337 20 (358 ) — Liabilities directly associated with assets held for sale — — — 23 — 23 Other liabilities 5 1 314 42 — 362 Total current liabilities 66 146 1,774 685 (358 ) 2,313 Borrowings — 7,332 3,992 1 — 11,325 Inter-group liabilities 45 272 7,637 509 (8,463 ) — Other liabilities — 81 2,201 77 — 2,359 Total non-current liabilities 45 7,685 13,830 587 (8,463 ) 13,684 Total liabilities 111 7,831 15,604 1,272 (8,821 ) 15,997 Net assets 948 25 710 891 (1,617 ) 957 Equity Equity attributable to equity holder of the Group 948 25 710 882 (1,617 ) 948 Non-controlling interests — — — 9 — 9 Total equity 948 25 710 891 (1,617 ) 957 Condensed consolidating statement of cash flows For the year ended December 31, 2016 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Net cash from (used in) operating activities (46 ) (727 ) 1,132 68 449 876 Cash flows from (used in) investing activities Acquisition of property, plant and equipment and intangible assets — — (286 ) (38 ) — (324 ) Proceeds from sale of property, plant and equipment and other assets — — 10 3 — 13 Disposal of businesses, net of cash disposed — — 149 — — 149 Net related party (advances) repayments — 1,811 (38 ) 4 (1,777 ) — Related party interest received — 450 4 — (449 ) 5 Net cash from (used in) investing activities — 2,261 (161 ) (31 ) (2,226 ) (157 ) Cash flows from (used in) financing activities Drawdown of borrowings — 3,152 1,348 206 — 4,706 Repayment of borrowings — (4,774 ) (1,450 ) (115 ) — (6,339 ) Net related party borrowings (repayments) 45 122 (1,824 ) (120 ) 1,777 — Payment of debt transaction costs — (34 ) (76 ) — — (110 ) Other — — (5 ) (1 ) — (6 ) Net cash from (used in) financing activities 45 (1,534 ) (2,007 ) (30 ) 1,777 (1,749 ) Condensed consolidating statement of comprehensive income For the year ended December 31, 2015 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Revenue — — 9,795 1,594 (211 ) 11,178 Cost of sales — — (7,825 ) (1,364 ) 211 (8,978 ) Gross profit — — 1,970 230 — 2,200 Net other income (expenses) and share of equity method earnings, net of income tax (358 ) — 110 (15 ) 316 53 Selling, marketing and distribution expenses — — (228 ) (34 ) — (262 ) General and administration expenses — — (668 ) (77 ) — (745 ) Profit (loss) from operating activities (358 ) — 1,184 104 316 1,246 Financial income 19 1,074 18 72 (1,161 ) 22 Financial expenses (15 ) (1,238 ) (1,433 ) (37 ) 1,161 (1,562 ) Net financial income (expenses) 4 (164 ) (1,415 ) 35 — (1,540 ) Profit (loss) from continuing operations before income tax (354 ) (164 ) (231 ) 139 316 (294 ) Income tax (expense) benefit (2 ) 43 (68 ) (33 ) — (60 ) Profit (loss) from continuing operations (356 ) (121 ) (299 ) 106 316 (354 ) Profit (loss) from discontinued operations, net of income tax 2,672 — 2,678 4 (2,682 ) 2,672 Profit (loss) for the year 2,316 (121 ) 2,379 110 (2,366 ) 2,318 Total other comprehensive income (loss), net of income tax (391 ) — (369 ) (125 ) 494 (391 ) Total comprehensive income (loss) for the year 1,925 (121 ) 2,010 (15 ) (1,872 ) 1,927 Profit (loss) attributable to: Equity holder of the Group - continuing operations (356 ) (121 ) (299 ) 104 316 (356 ) Equity holder of the Group - discontinued operations 2,672 — 2,678 4 (2,682 ) 2,672 Non-controlling interests — — — 2 — 2 2,316 (121 ) 2,379 110 (2,366 ) 2,318 Total comprehensive income (loss) attributable to: Equity holder of the Group - continuing operations (326 ) (121 ) (247 ) (13 ) 381 (326 ) Equity holder of the Group - discontinued operations 2,251 — 2,257 (4 ) (2,253 ) 2,251 Non-controlling interests — — — 2 — 2 1,925 (121 ) 2,010 (15 ) (1,872 ) 1,927 Condensed consolidating statement of cash flows For the year ended December 31, 2015 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Net cash from (used in) operating activities (41 ) (800 ) 698 (26 ) 823 654 Cash flows from (used in) investing activities Acquisition of property, plant and equipment and intangible assets — — (323 ) (58 ) — (381 ) Purchases of short-term investments — — (200 ) — — (200 ) Proceeds from sale of short-term investments — — 200 — — 200 Proceeds from sale of property, plant and equipment and other assets — — 23 — — 23 Proceeds from insurance claims — — 26 — — 26 Disposal of businesses, net of cash disposed — — 4,168 (20 ) — 4,148 Net related party (advances) repayments — 4,010 (9 ) 12 (4,013 ) — Proceeds from intercompany share repurchase 41 — — — (41 ) — Intercompany capital injection — — (7 ) — 7 — Related party interest received — 803 14 6 (823 ) — Other — — 3 1 — 4 Net cash from (used in) investing activities 41 4,813 3,895 (59 ) (4,870 ) 3,820 Cash flows from (used in) financing activities Drawdown of borrowings — — — 150 — 150 Repayment of borrowings — (3,982 ) (72 ) (228 ) — (4,282 ) Net related party borrowings (repayments) — (30 ) (4,022 ) 39 4,013 — Payment of debt transaction costs — — (15 ) — — (15 ) Payment for intercompany share repurchase — — (41 ) — 41 — Proceeds from intercompany capital injection — — — 7 (7 ) — Other — — (4 ) (5 ) — (9 ) Net cash from (used in) financing activities — (4,012 ) (4,154 ) (37 ) 4,047 (4,156 )

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2017
Disclosure of events after reporting period [Abstract]
Subsequent events	Subsequent events On January 16, 2018, the Group issued a notice of redemption for $300 million aggregate principal amount of the outstanding 6.875% Senior Secured Notes due 2021 to be repaid on February 15, 2018 at a redemption price of 101.146% plus accrued and unpaid interest. Other than as disclosed herein, there have been no events subsequent to December 31, 2017 which would require accrual or disclosure in these consolidated financial statements.

Significant accounting polici34

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2017
Disclosure of significant accounting policies [Abstract]
Statement of compliance	Statement of compliance The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards ("IFRS") and International Financial Reporting Interpretations Committee ("IFRIC") Interpretations as issued by the International Accounting Standards Board ("IASB").
Basis of measurement	Basis of measurement The consolidated financial statements have been prepared under the historical cost convention except for: • certain components of inventory which are measured at net realizable value; • defined benefit pension plan liabilities and post-employment medical plan liabilities which are measured under the projected unit credit method; and • certain assets and liabilities, such as derivatives, which are measured at fair value. Information disclosed in the consolidated statement of comprehensive income, consolidated statement of changes in equity (deficit) and consolidated statement of cash flows for the current year is for the twelve month period ended December 31, 2017 . Information for the comparative years is for the twelve month periods ended December 31, 2016 and December 31, 2015 .
Use of estimates and judgements	Use of estimates and judgements The preparation of the consolidated financial statements requires the Directors and management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities, income and expenses and disclosure of contingent assets and liabilities. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates. These estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both the current and future periods.
Comparative information	Comparative information During the year ended December 31, 2015 , the Group made an adjustment to correct for an error related to the overstatement of employee benefits liability. The adjustment decreased the employee benefits liability by $19 million , increased deferred tax liabilities by $7 million and increased other comprehensive income by $12 million . The adjustment had no impact on the reported profit for the period, Adjusted EBITDA or the consolidated statement of cash flows. The adjustment did not have a material impact on any current or previously reported interim or annual consolidated financial statements. During the year ended December 31, 2015 , the Group made a cumulative adjustment to correct for amortization expense that was recorded in error since January 2012 at Pactiv Foodservice. The adjustment decreased general and administration expenses and increased intangible assets by $18 million . The impact to profit (loss) for the year was an increase of $11 million in profit. The adjustment had no impact on Adjusted EBITDA or the consolidated statement of cash flows. The adjustment did not have a material impact on any current or previously reported interim or annual consolidated financial statements.
Basis of consolidation	Basis of consolidation (a) Subsidiaries Subsidiaries are entities controlled by the parent of the Group. Control is achieved when the parent of the Group: has power over the investee; is exposed, or has rights, to variable returns from its involvement with the investee; and has the ability to use its power to affect its returns from the investee. The Group reassesses whether or not it controls an investee if facts and circumstances indicate that there have been changes to one or more of these three elements of control. The financial statements of the subsidiaries are included in the consolidated financial statements from the date control commences until the date that control ceases. The cost of an acquisition is measured at the fair value of the assets given, equity instruments issued and liabilities incurred or assumed at the date of the acquisition, including the fair value of any contingent consideration and share-based payment awards (as measured in accordance with IFRS 2 “Share Based Payments”) of the acquiree that are mandatorily replaced as a result of the transaction. Transaction costs that the Group incurs in connection with an acquisition are expensed as incurred. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured at their fair value at the acquisition date, irrespective of the extent of any non-controlling interests. Non-controlling interests are initially recognized at their proportionate share of the fair value of the net assets acquired. During the measurement period, an acquirer can report provisional information for a business combination if by the end of the reporting period in which the combination occurs the accounting is incomplete. The measurement period, however, ends at the earlier of when the acquirer has received all of the necessary information to determine the fair values or one year from the date of the acquisition. (b) Joint ventures and associates A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require unanimous consent of the parties sharing control. Associates are those entities in which the Group has significant influence, but not control, over the financial and operating policies, generally accompanied by a shareholding of between 20% and 50% of the voting rights. Investments in joint ventures and associates are accounted for using the equity method of accounting. (c) Transactions between entities under common control Common control transactions arise between entities that are under the ultimate ownership of the common sole shareholder, Mr. Graeme Hart. Acquisitions of businesses under common control are accounted for as follows: • predecessor value method requires the financial statements to be prepared using predecessor book values without any step up to fair values; • premium or discount on acquisition is calculated as the difference between the total consideration paid and the book value of the share capital of the acquired entity, and is recognized directly in equity as a component of a separate reserve; and • the results of operations and cash flows of the acquired entity are included on a restated basis in the financial statements from the date that common control originally commenced (i.e., from the date the business was acquired by Mr. Graeme Hart) as though the entities had always been combined from the common control date forward. (d) Transactions eliminated on consolidation Intra-group balances and unrealized items of income and expense arising from intra-group transactions are eliminated in preparing the consolidated financial statements. (e) Transactions with non-controlling interests The Group accounts for transactions with non-controlling interests as transactions with the equity owner of the Group. For purchases from non-controlling interests, the difference between any consideration paid and the relevant share acquired of the carrying value of net assets of the subsidiary is recorded in equity. Gains or losses on disposals to non-controlling interests are also recorded in equity.
Functional currency	Functional currency Items included in the financial statements of each of the Group's entities are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). The functional currency of the Company is New Zealand dollars ("NZ$").
Foreign currency transactions	Foreign currency transactions Foreign currency transactions are converted into the functional currency of the entity using the exchange rates prevailing on the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency of the respective entities at the exchange rate at that date. Foreign currency transactional gains or losses are recognized in the statement of comprehensive income as a component of profit or loss, unless the underlying transaction is recognized directly in equity.
Foreign currency translations	Foreign currency translations The results of operations and financial position of those entities that have a functional currency different from the presentation currency of the Group are translated into the Group's presentation currency as follows: (i) assets and liabilities for each statement of financial position presented are translated at the closing exchange rate at the reporting date of the statement of financial position; (ii) income and expense items for each profit or loss item are translated at average exchange rates; (iii) items of other comprehensive income are translated at average exchange rates; and (iv) all resulting exchange differences are recognized as a separate component of equity. On consolidation, exchange differences arising from the translation of the net investment in foreign entities are recognized as a component of equity and included in the foreign currency translation reserve. When a foreign operation is sold, such exchange differences are recognized in the statement of comprehensive income as part of the gain or loss on the sale.
Non-derivative financial instruments	Non-derivative financial instruments Non-derivative financial instruments are comprised of cash and cash equivalents, trade and other receivables, trade and other payables and interest bearing borrowings. A non-derivative financial instrument is recognized if the Group becomes a party to the contractual provisions of the instrument. Non-derivative financial assets are derecognized if the Group's contractual rights to the cash flows from the financial assets expire or if the Group transfers the financial asset to another party without retaining control or substantially all the risks and rewards of the asset. Non-derivative financial liabilities are derecognized if the Group's obligations specified in the contract expire or are discharged or cancelled. Non-derivative financial instruments are recognized initially at fair value, plus any directly attributable transaction costs for instruments not at fair value through profit or loss. Subsequent to initial recognition non-derivative financial instruments are measured as described below. Non-derivative financial instruments are recognized on a gross basis unless a current and legally enforceable right to offset exists and the Group intends to either settle the instrument net or realize the asset and liability simultaneously. Upon initial acquisition the Group classifies its financial instruments in one of the following categories, which is dependent on the purpose for which the financial instruments were acquired or assumed. (a) Cash and cash equivalents Cash and cash equivalents are comprised of cash on hand, deposits held at call with banks and other short-term highly liquid investments with maturities of less than three months. Bank overdrafts are included in borrowings and are classified as current liabilities in the statement of financial position except if repayable on demand, in which case they are included separately as a component of current liabilities. In the statement of cash flows, bank overdrafts are included as a component of cash and cash equivalents. (b) Loans and receivables The Group's loans and receivables are comprised of trade and other receivables (including related party receivables) which are stated at their cost less provision for impairment. The fair value of trade and other receivables is estimated as the present value of future cash flows, discounted at the market rate of interest at the reporting date. Given the short-term nature of trade receivables the carrying amount is a reasonable approximation of fair value.
Other liabilities	Other liabilities Other liabilities are comprised of all non-derivative financial liabilities that are not disclosed as liabilities at fair value through profit or loss. Other liabilities are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. The Group's other liabilities are comprised of trade and other payables and interest bearing borrowings, including those with related parties. The Group's other liabilities are measured as follows: (i) Trade and other payables Subsequent to initial recognition trade and other payables are stated at amortized cost using the effective interest method. (ii) Interest bearing borrowings including related party borrowings On initial recognition, borrowings are stated at fair value less transaction costs that are directly attributable to borrowings. Subsequent to initial recognition interest bearing borrowings are stated at amortized cost. Any difference between the amortized cost and the redemption value is recognized in the statement of comprehensive income over the period of the borrowings, using the effective interest method. The fair value of non-derivative financial liabilities, which is determined for disclosure purposes, is calculated by discounting the future contractual cash flows at the current market interest rates that are available for similar financial instruments.
Derivative financial instruments	Derivative financial instruments A derivative financial instrument is recognized if the Group becomes a party to the contractual provisions of an instrument at the trade date. All derivatives are recognized at fair value based on a valuation model which includes consideration of credit risk, where applicable, and discounts the estimated future cash flows based on the terms and maturity of each contract using forward curves and market interest rates at the reporting date. Transaction costs are expensed as incurred. Subsequent to initial recognition, derivative financial instruments are stated at fair value. The gain or loss on remeasurement to fair value is recognized in the statement of comprehensive income as a component of profit or loss unless the derivative financial instrument qualifies for hedge accounting, and the Group elects to apply hedge accounting. Derivative financial instruments are recognized on a gross basis unless a current and legally enforceable right to offset exists. Derivative financial assets are derecognized if the Group's contractual rights to the cash flows from the instrument expire or if the Group transfers the financial asset to another party without retaining control or substantially all the risks and rewards of the asset. Derivative financial liabilities are derecognized if the Group's obligations specified in the contract expire or are discharged or cancelled. Embedded derivatives are separated from the host contract and accounted for separately if the following conditions are met: (i) the economic characteristics and risks of the host contract and the embedded derivative are not closely related; (ii) a separate instrument with the same terms as the embedded derivative would meet the definition of a derivative; and (iii) the combined instrument is not measured at fair value through profit or loss. At the time of initial recognition of the embedded derivative an equal adjustment is also recognized against the host contract. The adjustment against the host contract is amortized over the remaining life of the host contract using the effective interest method. Any embedded derivatives that are separated are measured at fair value with changes in fair value recognized through net financial expenses in the statement of comprehensive income as a component of profit or loss.
Inventories	Inventories (a) Raw materials, work in progress and finished goods Inventories are measured at the lower of cost and net realizable value. The cost of inventories is based on the weighted average principle and includes expenditure incurred in acquiring the inventories and bringing them to their existing location and condition. In the case of manufactured inventories and work in progress, cost includes an appropriate share of production overheads based on normal operating capacity. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and selling expenses. The fair value of inventory acquired in a business combination is determined based on its estimated selling price in the ordinary course of business less the estimated costs of completion and sale. (b) Engineering and maintenance materials Engineering and maintenance materials (representing either critical or long order components) are measured at the lower of cost and net realizable value. The cost of these inventories is based on the weighted average principle and includes expenditure incurred in acquiring the inventories and bringing them to their existing location and condition. Net realizable value is determined with reference to the cost of replacement of such items in the ordinary course of business compared to the current market prices.
Property, plant and equipment	Property, plant and equipment (a) Recognition and measurement Items of property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. The cost of self-constructed assets includes the cost of materials and direct labor and any other costs directly attributable to bringing the asset to a working condition for its intended use. Purchased software that is integral to the functionality of the related equipment is capitalized as part of that equipment. Property, plant and equipment acquired in a business combination is recorded at fair value, which is based on market values. The market value of property is the estimated amount for which a property could be exchanged on the date of valuation between a willing buyer and a willing seller in an arm's-length transaction after proper marketing, wherein the parties had each acted knowledgeably, prudently and without compulsion. The market value of items of property, plant and equipment is based on the quoted market prices for similar items where available or based on the assessment of appropriately qualified independent valuers. (b) Assets under construction Assets under construction are transferred to the appropriate asset category when they are ready for their intended use. Assets under construction are not depreciated but tested for impairment at least annually or when there is an indication of impairment. (c) Subsequent costs The cost of replacing part of an item of property, plant and equipment is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within that part will flow to the Group and its cost can be measured reliably. The carrying amount of the replaced part is derecognized. The costs of the day-to-day servicing of property, plant and equipment are recognized in the statement of comprehensive income as a component of profit or loss as incurred. (d) Depreciation Land is not depreciated. Depreciation on other assets is recognized in the statement of comprehensive income as a component of profit or loss on a straight-line basis over the estimated useful life of the asset. The estimated useful lives for the material classes of property, plant and equipment are as follows: • Buildings 20 to 50 years • Plant and equipment 3 to 25 years • Furniture and fixtures 3 to 20 years Depreciation methods, useful lives and residual values are reassessed on an annual basis. Gains and losses on the disposal of items of property, plant and equipment are determined by comparing the proceeds at the time of disposal with the net carrying amount of the asset.
Leases	Leases Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases. Upon initial recognition the finance leased asset is measured at an amount equal to the lower of its fair value and the present value of the minimum lease payments. The corresponding liability to the lessor is included in borrowings as a finance lease obligation. Subsequent to initial recognition the liability is accounted for at amortized cost using the effective interest method and the asset is accounted for in accordance with the accounting policy applicable to that asset. Minimum lease payments made under finance leases are apportioned between the finance charges and the reduction of the outstanding liability. The finance charges which are recognized in the statement of comprehensive income as a component of profit or loss are allocated to each period during the lease term so as to reflect a constant rate of interest on the remaining balance of the liability. Contingent lease payments are accounted for in the periods in which the payments are incurred. Payments made under operating leases are recognized in the statement of comprehensive income as a component of profit or loss on a straight-line basis over the terms of the lease, except when another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed. Contingent lease payments arising under operating leases are recognized as an expense in the period in which the payments are incurred. Presently, all payments under operating leases are recognized on a straight-line basis over the term of the lease in the statement of comprehensive income. In the event that lease incentives are received to enter into an operating lease, such incentives are deferred and recognized as a liability. The aggregated benefits of the lease incentives are amortized as a reduction to the lease expenses on a straight-line basis, except when another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed.
Goodwill	Goodwill Goodwill arises on the acquisition of subsidiaries and business operations and is recognized at the date that control is acquired (the acquisition date). Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interest in the acquiree and the fair value of the acquirer's previously-held equity interest in the acquiree over the fair value of the identifiable net assets recognized. Goodwill is allocated to the operations that are expected to benefit from the business combination in which the goodwill arose after the allocation of purchase consideration is finalized. Goodwill is not amortized. Goodwill is measured at cost less accumulated impairment losses and is tested at least annually for impairment. Goodwill is monitored for impairment testing at the segment level, which is the lowest level within the Group at which goodwill is monitored for internal management purposes.
Intangible assets other than goodwill	Trademarks Trademarks are measured at cost less accumulated amortization and accumulated impairment losses. Trademarks acquired in a business combination are initially measured at fair value based on the discounted estimated royalty payments that have been avoided as a result of owning the trademark. Certain acquired trademarks are considered indefinite life intangible assets as they represent the value accumulated in the brand which is expected to continue indefinitely into the future and are recognized at cost less accumulated impairment losses. (c) Customer relationships Customer relationships represent the value attributable to purchased long-standing business relationships which have been cultivated over the years with customers. Customer relationships acquired in a business combination are initially recognized at fair value based on the discounted cash flows expected to be derived from the relationship. Customer relationships are amortized using the straight-line method over the estimated remaining useful lives of the relationships, which are based on customer attrition rates and projected cash flows. (d) Research and development Expenditure on research activities, undertaken with the prospect of gaining new scientific or technological knowledge and understanding, is recognized in the statement of comprehensive income as a component of profit or loss as incurred. Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditure is capitalized only if development costs can be measured reliably, the product or process is technologically and commercially feasible, future economic benefits are probable and the Group intends to and has sufficient resources to complete development and to use or sell the asset. The expenditure capitalized includes the cost of materials, direct labor and overhead costs that are directly attributable to preparing the asset for its intended use. Intangible assets arising from development activities are measured at cost less accumulated amortization and accumulated impairment losses. Other development expenditure that does not qualify for capitalization is recognized in the statement of comprehensive income as a component of profit or loss as incurred. (e) Other intangible assets Other intangible assets comprise permits, software, technology and patents. Other intangible assets that have finite useful lives are carried at cost less accumulated amortization and accumulated impairment losses. Other intangible assets that have indefinite useful lives are carried at cost less accumulated impairment losses. (f) Subsequent costs Subsequent costs with respect to intangible assets are capitalized only when the expenditure increases the future economic benefits embodied in the specific asset to which the expenditure relates and it can be reliably measured. All other expenditure, including expenditure on internally generated goodwill and brands, is recognized in the statement of comprehensive income as a component of profit or loss as incurred. (g) Amortization Amortization is recognized in the statement of comprehensive income as a component of profit or loss on a straight-line basis over the estimated useful lives of intangible assets, other than goodwill and indefinite life intangibles, from the date that the intangible assets are available for use. The estimated useful lives for the material classes of amortizable intangible assets are as follows: • Trademarks 5 to 15 years • Customer relationships 6 to 25 years • Software/technology 3 to 15 years • Patents 5 to 14 years
Impairment	Impairment The carrying amounts of the Group's assets are reviewed regularly and at least annually to determine whether there is any objective evidence of impairment. An impairment loss is recognized whenever the carrying amount of an asset, cash generating unit ("CGU") or group of CGUs exceeds its recoverable amount. Impairment losses directly reduce the carrying amount of assets and are recognized in the statement of comprehensive income as a component of profit or loss. (a) Impairment of loans and receivables The Group's loans and receivables that are carried at amortized cost are assessed for impairment using the present value of estimated future cash flows. Long duration receivables are discounted using their original effective interest rate, while short duration receivables are not discounted. Impairment is assessed on all instruments that are considered individually significant, based on that specific instrument's exposure. For trade receivables that are not individually significant, impairment is assessed on a portfolio basis, utilizing historical loss experiences on similarly aged portfolios. The criteria that the Group uses to determine whether there is objective evidence of an impairment loss include: • significant financial difficulty of the issuer or obligor; • a breach of contract, such as default or delinquency with respect to interest or principal repayment; or • observable data indicating that there is a measurable decrease in the estimated future cash flows from a portfolio.
Non-financial assets	Non-financial assets The carrying amounts of the Group's non-financial assets, including goodwill and indefinite life intangible assets, are reviewed at least annually to determine whether there is any indication of impairment. If any such indicators exist then the asset's or CGU's recoverable amount is estimated. For goodwill and intangible assets that have indefinite lives or that are not yet available for use, recoverable amounts are estimated at least annually and whenever there is an indication that they may be impaired. An impairment loss is recognized if the carrying amount of an asset or CGU exceeds its recoverable amount. A CGU is the smallest identifiable asset group that generates cash flows that are largely independent from other assets and groups. Impairment losses are recognized in the statement of comprehensive income as a component of profit or loss. Impairment losses recognized with respect to a segment are allocated first to reduce the carrying amount of any goodwill allocated to the CGU and then to reduce the carrying amount of the other non-financial assets in the CGU on a pro rata basis. The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. In assessing the value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or CGU. In assessing the fair value less costs to sell for goodwill and certain trademarks, the forecasted future Adjusted EBITDA (as defined in note 5) to be generated by the asset or segment being assessed is multiplied by a relevant market indexed multiple ("earnings multiple"). The fair value less cost to sell of the Reynolds® and Hefty® trademarks is first evaluated at the trademark level using the relief from royalty method. If no indication of impairment is identified, no further measurement is required. If the relief from royalty method indicates a possible impairment, the trade name is tested at the branded CGU level. Fair value at the branded CGU level would be determined based on estimated future cash flows that are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the CGU. Indefinite life intangible assets other than goodwill and the Reynolds® and Hefty® trademarks discussed above consist primarily of the Graham Packaging trademark and permits associated with various production plants. The fair value less cost to sell for other indefinite life intangible assets are evaluated at the applicable CGU level. With respect to assets other than goodwill, impairment losses recognized in prior periods are assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a favorable change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset's revised carrying amount will not exceed the net carrying amount that would have been determined if no impairment loss had been recognized.
Assets and liabilities classified as held for sale and discontinued operations	Assets and liabilities classified as held for sale and discontinued operations (a) Assets and liabilities classified as held for sale Assets (or disposal groups comprised of assets and liabilities) that are expected to be recovered primarily through sale rather than through continuing use are classified as held for sale. They are stated at the lower of carrying amount and fair value less costs to sell. Upon reclassification the Group ceases to depreciate or amortize non-current assets classified as held for sale. Impairment losses on initial classification of an asset to being held for sale and subsequent gains or losses on remeasurement are recognized in the statement of comprehensive income as a component of profit or loss. Gains are not recognized in excess of any prior cumulative impairment losses. (b) Discontinued operations A discontinued operation is a component of the Group's business that represents a separate major line of business or geographical area of operation that has been disposed of or is held for sale, or is a subsidiary or business acquired exclusively with a view to resale. Classification as a discontinued operation occurs upon disposal or when the operation meets the criteria to be classified as held for sale, if earlier. When an operation is classified as a discontinued operation, the comparative statement of comprehensive income is revised as if the operation had been discontinued from the start of the earliest comparative period.
Employee benefits	Employee benefits (a) Pension obligations The Group operates various defined contribution and defined benefit plans. (i) Defined contribution plans A defined contribution plan is a plan under which the employee and the Group pay fixed contributions to a separate entity. The Group has no legal or constructive obligation to pay further contributions in relation to an employee's service in the current and prior years. The Group's contributions are recognized in the statement of comprehensive income as a component of profit or loss as incurred. (ii) Defined benefit plans A defined benefit plan is a pension plan that is not a defined contribution plan. Typically defined benefit plans define an amount of pension benefit that an employee will receive on retirement, usually dependent on factors such as age, years of service and compensation. The Group's net obligation with respect to defined benefit plans is calculated separately for each plan by estimating the amount of the future benefits that employees have earned in return for their service in the current and prior years. These benefits are then discounted to determine the present value of the Group's obligations. The discount rate used is the yield on high-quality corporate bonds that are denominated in the currency in which the benefits will be paid and that have maturity dates approximating the terms of the Group's obligations. The Group's net obligation is then determined with reference to the fair value of the plan assets (if any). The calculations are performed by qualified actuaries using the projected unit credit method. Remeasurements of the net defined benefit liability, which include actuarial gains and losses and the return on plan assets (excluding calculated interest) are recognized in the period of remeasurement in other comprehensive income. The Group determines the net interest expense (income) on the net defined benefit liability (asset) for the period by applying the discount rate used to measure the defined benefit obligation at the beginning of the annual period to the beginning net defined benefit liability (asset), taking into account any changes in the net defined benefit liability (asset) during the period as a result of contributions and benefit payments. Net interest expense and other plan expenses are recognized in profit or loss. Past service costs are recognized as an expense in profit or loss at the earlier of the plan amendment or curtailment, or when the related restructuring or termination benefits are recognized. The Group also participates in a limited number of multi-employer pension plans. To the extent that sufficient information is not available to use defined benefit plan accounting, the Group accounts for its participation in the multi-employer plan as if it were a defined contribution plan. (b) Short-term employee benefits Short-term employee benefits are measured on an undiscounted basis and are expensed in the statement of comprehensive income as a component of profit or loss as the related services are provided. A provision is recognized for the amount expected to be paid under short-term cash bonus or profit-sharing plans and outstanding annual leave balances if the Group has a present legal or constructive obligation to pay this amount as a result of past services provided by the employee and the obligation can be estimated reliably. (c) Post-employment medical plans In certain jurisdictions the Group sponsors a number of defined benefit medical plans for certain existing employees and retirees. Typically these plans are unfunded and define a level of medical care that the individual will receive. The Group's net obligation is calculated separately for each plan by estimating the current and future use of these services by eligible employees and the current and expected future medical costs associated with such services, which are discounted to determine their present value. The discount rate used is the yield on bonds that are denominated in the currency and jurisdiction in which the benefits will be paid and that have maturity dates approximating the terms of the Group's obligations. The calculations are performed by qualified actuaries using the projected unit credit method with the use of mortality tables published by government agencies. Past service costs are recognized in the statement of comprehensive income as a component of profit or loss in the current year. (d) Termination benefits Termination benefits are recognized as an expense when the Group is demonstrably committed, without realistic possibility of withdrawal, to a formal detailed plan to terminate employment before the normal retirement date. Termination benefits for voluntary redundancies are recognized if the Group has made an offer encouraging voluntary redundancy, it is probable that the offer will be accepted and the number of acceptances can be estimated reliably. Measurement of obligations under defined benefit plans The Group operates a number of defined benefit pension plans. Amounts recognized under these plans are determined using actuarial methods. These actuarial valuations involve assumptions regarding discount rates, expected salary increases and life expectancy. These assumptions are reviewed at least annually and reflect estimates as of the measurement date. Any change in these assumptions will impact the amounts reported in the statements of financial position, as well as net pension expense or income that may be recognized in future years.
Provisions	Provisions A provision is recognized if, as a result of a past event, the Group has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic resources will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. When discounting is used, the increase in the provision for the passage of time is recognized in financial expenses in the statement of comprehensive income as a component of profit or loss. (a) Legal The Group is subject to litigation in the ordinary course of operations. Provisions for legal claims are recognized when estimated costs associated with settling current legal proceedings are considered probable. Provisions may include estimated legal and other fees associated with settling these claims. (b) Restructuring A provision for restructuring is recognized when the Group has approved a detailed and formal restructuring plan, and the restructuring has either commenced or has been publicly announced. Business closure and rationalization provisions can include such items as employee severance or termination pay, site closure costs and onerous leases. No provision is made for future operating costs. (c) Asset retirement obligations A provision for decommissioning costs is recognized when the Group has an obligation to fulfill certain requirements upon the disposal of particular assets.
Self-insured employee obligations	Self-insured employee obligations (a) Self-insured employee workers' compensation The Group is self-insured with respect to its workers' compensation obligations in the United States. As a component of its self-insured status the Group also maintains insurance coverage through third parties for large claims at levels that are customary and consistent with industry standards for companies of similar size. As of December 31, 2017 , there are a number of outstanding claims that are routine in nature. The estimated incurred but unpaid liabilities (based on the Group's historical claims) relating to these claims are included in provisions. (b) Self-insured employee health insurance The Group is self-insured for certain employee health insurance. The Group also maintains insurance coverage through third parties for large claims at levels that are customary and consistent with industry standards for companies of similar size. As of December 31, 2017 , there are a number of outstanding claims that are routine in nature. The estimated incurred but unpaid liabilities (based on the Group's historical claims) relating to these claims are included in employee benefits.
Equity	Equity (a) Share capital Ordinary shares are classified as equity. Costs directly attributable to the issue of new shares are shown in equity as a deduction from the proceeds. (b) Translation reserve The translation reserve comprises all foreign currency differences arising from the translation of the financial statements of foreign operations from their functional currencies to the Group's presentation currency. (c) Other reserves The other reserves comprise balances resulting from transactions between entities under common control and remeasurement gains and losses arising on defined benefit plans. In accordance with the Group's accounting policy for transactions between entities under common control (refer to note 3.1(c)), the Group has recognized in other reserves the difference between the total consideration paid for the businesses acquired and the book value of the share capital of the parent companies acquired for the transactions which occurred on November 5, 2009, May 4, 2010 and September 1, 2010.
Revenue	Revenue Revenue consists primarily of the sale of goods and is measured at the fair value of the consideration received or receivable net of returns and allowances, trade discounts, volume rebates and other customer incentives. Revenue is recognized when the significant risks and rewards of ownership have been substantially transferred to the buyer, recovery of the consideration is probable, the associated costs and possible return of goods can be estimated reliably, and there is no continuing management involvement with the goods. Transfers of risks and rewards of ownership vary depending on the individual terms of the contract of sale and occur either upon shipment of the goods or upon receipt of the goods and/or their installation at a customer location.
Financial income and expenses	Financial income and expenses Financial income is comprised of interest income, foreign currency gains and gains on derivative financial instruments in respect of financing activities that are recognized in the statement of comprehensive income as a component of profit or loss. Interest income is recognized as it accrues using the effective interest method. Financial expenses are comprised of interest expense, amortization of capitalized transaction costs, foreign currency losses, losses on early extinguishment of debt, borrowing costs not qualifying for capitalization and losses on derivative financial instruments with respect to financing activities that are recognized in the statement of comprehensive income as a component of profit or loss.
Income taxes	Income tax Income tax expense is comprised of current and deferred tax. Income tax expense is recognized in the statement of comprehensive income as a component of profit or loss except to the extent that it relates to items recognized directly in equity or other comprehensive income, in which case it is recognized with the associated items on a net basis. Current tax is the expected tax payable (refundable) on the taxable income for the year using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable (refundable) with respect to previous years. Deferred tax is recognized using the balance sheet method providing for temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the carrying amounts for taxation purposes. Deferred tax is not recognized for the following temporary differences: the initial recognition of goodwill, the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit and differences relating to investments in subsidiaries and jointly controlled entities to the extent that they probably will not reverse in the foreseeable future and the Group is in a position to control the timing of the reversal of the temporary differences. Deferred tax is measured at the tax rates that are expected to be applied to the temporary differences when they reverse, based on the laws that have been enacted or substantively enacted at the reporting date. Deferred tax assets are recognized when the Group considers it more likely than not that the deferred tax asset will be recoverable. In determining if a deferred tax asset is recoverable, the Group considers the adequacy of future taxable income, including the reversal of taxable temporary differences, forecasted earnings, and available tax planning strategies. The recoverability of deferred tax assets is reviewed at each reporting date. Deferred income tax assets and liabilities of the same taxing jurisdiction are netted in the consolidated statement of financial position only to the extent that there is a legally enforceable right to offset current tax assets and current tax liabilities, the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same taxing authority and are expected to be settled on a net basis or realized simultaneously. For subsidiaries in which the earnings are not considered to be permanently reinvested, the additional tax consequences of future dividend distributions are provided for in the consolidated statement of financial position. Income taxes Determining the Group's worldwide income tax provision and income tax liability requires significant judgment and the use of accounting estimates and assumptions, some of which are highly uncertain. Each taxing jurisdiction's laws are complex and subject to differing interpretations by the taxpayer and the respective taxing authorities. Significant judgment is required in evaluating the Group's tax positions, including evaluating uncertainties. To the extent actual results differ from these estimates in future periods and depending on the tax strategies that the Group may implement, the Group's financial position may be directly affected.
Sales tax, value added tax and goods and services tax	Sales tax, value added tax and goods and services tax All amounts (including cash flows) are shown exclusive of sales tax, value added tax ("VAT") and goods and services tax ("GST") to the extent the taxes are reclaimable, except for receivables and payables that are stated inclusive of sales tax, VAT and GST.
New and revised accounting standards and interpretations	New and revised accounting standards and interpretations (a) Interpretations and amendments to existing standards effective in 2017 In January 2016, the IASB issued an amendment to IAS 7, “Statement of Cash Flows” (“IAS 7”). The amendment clarifies that entities shall provide disclosures that enable users of financial statements to evaluate changes in liabilities arising from financing activities. The amendment to IAS 7 is effective for annual periods beginning on or after January 1, 2017. The Group has evaluated the disclosure requirements of the amendment and has provided additional disclosures in note 16. There have been no other interpretations or amendments to existing standards effective in 2017 that have an impact on the Group's financial statements. (b) Standards and amendments to existing standards that are not yet effective and have not been early adopted by the Group The following standards and amendments to existing standards are not yet effective for the year ended December 31, 2017 , and have not been applied in preparing these consolidated financial statements: In June 2017, the IASB issued IFRIC Interpretation 23, “Uncertainty over Income Tax Treatments.” IFRIC 23 is to be applied while performing the determination of taxable profit or loss, tax bases, unused tax losses, unused tax credits and tax rates when there is uncertainty over income tax treatments under IAS 12. According to IFRIC 23, companies need to determine the probability of the relevant tax authority accepting each tax treatment, or group of tax treatments, that the companies have used or plan to use in their income tax filing which has to be considered to compute the most likely amount or the expected value of the tax treatment when determining taxable profit or loss, tax bases, unused tax losses, unused tax credits and tax rates. The interpretation is effective for annual periods beginning on or after January 1, 2019, although early adoption is permitted. The adoption of this interpretation is not expected to have a material impact on the Group's consolidated financial statements. In January 2016, the IASB issued IFRS 16 “Leases.” The new standard supersedes IAS 17 "Leases" and related interpretations, and its objective is to ensure that lessees and lessors provide relevant information in a manner that faithfully represents those transactions. IFRS 16 introduces a single lessee accounting model whereby a lessee is required to record a right-to-use asset for all leases with a term that is greater than 12 months, unless the underlying asset is of low value, and a lease liability, and the subsequent amortization of the right-to-use asset over the lease term. As IFRS 16 substantially carries forward the lessor accounting requirements in IAS 17, a lessor will continue to classify its leases as operating leases or finance leases and to account for those two types of leases differently. IFRS 16 is effective from January 1, 2019, with early adoption allowed only if IFRS 15 "Revenue from Contracts with Customers" is also adopted. The Group is currently assessing the impact of adopting IFRS 16. In July 2014, the IASB issued the final version of IFRS 9 “Financial Instruments.” IFRS 9 replaces the guidance in International Accounting Standard ("IAS") 39 “Financial Instruments: Recognition and Measurement” and contains revised requirements in relation to the classification, measurement and presentation of financial instruments, including derivatives. It also includes guidance on hedge accounting and impairment testing of financial instruments. IFRS 9 will be effective for periods beginning on or after January 1, 2018. The adoption of this new standard is not expected to have a material impact on the Group's financial statements. In May 2014, the IASB issued IFRS 15 “Revenue from Contracts with Customers.” IFRS 15 contains a revised revenue recognition framework. The effective date of the new standard is January 1, 2018. The Group is completing its evaluation of the impact of this new standard, particularly with respect to revenue streams for customer specific goods. The impact of the adoption of IFRS 15 will not have a material impact on the Group’s financial statements. The Group will adopt IFRS 15 under the modified retrospective transition method, with no change to the comparative financial information. The cumulative impact of the transition adjustment will be recognized in the statement of financial position as of January 1, 2018. Under this transition method, the Group will provide supplemental additional disclosure to highlight the impact of IFRS 15. The Group is continuing to evaluate the new disclosure requirements contained in IFRS 15.
Description of accounting policy for impairment of assets	Impairment of assets (a) Goodwill and indefinite life intangible assets Determining whether goodwill is impaired requires estimation of the recoverable values of a segment, which is the lowest level within the Group at which goodwill is monitored for internal management purposes. Determining whether indefinite life intangible assets are impaired requires estimation of the recoverable values of a CGU or group of CGUs to which these assets have been allocated. Recoverable values have been based on the higher of fair value less costs to sell and value in use (as appropriate for the asset being reviewed). Significant judgment is involved with estimating the fair value of a segment. The value in use calculation requires the Group to estimate the future cash flows expected to arise from the segment and a suitable discount rate in order to calculate present value. Details regarding the carrying amount of goodwill and indefinite life intangible assets and the assumptions used in impairment testing are provided in note 14. (b) Other assets Other assets, including property, plant and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. A change in the Group's intended use of certain assets, such as a decision to rationalize manufacturing locations, may trigger a future impairment.
Description of accounting policy for deferred income tax	Realization of deferred tax assets Deferred tax assets represent deductions available to reduce taxable income in future years. The Group evaluates the recoverability of deferred tax assets by assessing the adequacy of future taxable income, including reversal of taxable temporary differences, forecasted earnings and available tax planning strategies. The forecasts of future taxable income rely heavily on the use of estimates. The Group recognizes deferred tax assets when the Group considers it more likely than not that the deferred tax asset will be recoverable.
Promotional and trade allowances	Promotional and trade allowances In arriving at net sales, the Group estimates the amount of deductions from sales that are likely to be earned or taken by customers in conjunction with incentive programs or the amount of consumer incentives to be utilized. These incentives include volume rebates and early payment discounts for consumer programs. In addition, in certain of its businesses, the Group pays slotting fees and participates in customer pricing programs that provide price discounts to the ultimate end-users of its products in the form of redeemable coupons. Estimates for each of these programs are based on historical and current market trends which are affected by the business seasonality and competitiveness of promotional programs being offered. Estimates are reviewed quarterly for possible revisions.

Significant accounting polici35

Significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of significant accounting policies [Abstract]
Disclosure of detailed information about exchange rates	The following significant exchange rates applied during the year: Average rate for the year ended December 31, As of December 31, 2017 2016 2015 2017 2016 1 € 1.13 1.11 1.11 1.19 1.06 10 MXN 0.53 0.54 0.63 0.51 0.48 1 NZ$ 0.71 0.70 0.70 0.71 0.70 1 CA$ 0.77 0.75 0.78 0.80 0.74

Segment reporting (Tables)

Segment reporting (Tables)	12 Months Ended
	Dec. 31, 2017
Operating Segments [Abstract]
Disclosure of operating segments	Business segment reporting For the year ended December 31, 2017 (In $ million) Reynolds Consumer Products Pactiv Foodservice Graham Packaging Evergreen Closures Corporate / Unallocated Total Total external revenue 2,807 3,237 2,147 1,448 885 — 10,524 Total inter-segment revenue 152 492 — 114 16 (774 ) — Total segment revenue 2,959 3,729 2,147 1,562 901 (774 ) 10,524 Gross profit 853 721 323 276 155 (6 ) 2,322 Expenses and other income (283 ) (319 ) (188 ) (79 ) (103 ) (128 ) (1,100 ) Earnings before interest and tax (“EBIT”) from continuing operations 570 402 135 197 52 (134 ) 1,222 Financial income 49 Financial expenses (750 ) Profit (loss) from continuing operations before income tax 521 Income tax (expense) benefit (81 ) Profit (loss) from continuing operations 440 Earnings before interest and tax (“EBIT”) from continuing operations 570 402 135 197 52 (134 ) 1,222 Depreciation and amortization from continuing operations 86 205 257 59 66 1 674 Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations 656 607 392 256 118 (133 ) 1,896 For the year ended December 31, 2017 (In $ million) Reynolds Consumer Products Pactiv Foodservice Graham Packaging Evergreen Closures Corporate / Unallocated Total Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations 656 607 392 256 118 (133 ) 1,896 Included in EBITDA: Asset impairment charges, net of reversals — 36 7 — 2 — 45 (Gain) loss on sale or disposal of businesses and non-current assets — 11 (6 ) — 6 (1 ) 10 Non-cash pension expense, net of settlement gain — — — — — 58 58 Operational process engineering-related consultancy costs 3 12 — — — — 15 Related party management fee — — — — — 31 31 Restructuring costs, net of reversals 5 8 4 2 4 — 23 Other (4 ) 3 — — 1 — — Adjusted EBITDA from continuing operations 660 677 397 258 131 (45 ) 2,078 Segment assets (excluding intercompany balances) 4,122 4,743 4,430 1,163 1,147 1,077 16,682 Included in segment assets are: Additions to property, plant and equipment 55 104 136 63 31 3 392 Additions to intangible assets 2 2 4 3 — 1 12 Segment liabilities (excluding intercompany balances) 596 881 814 386 255 12,098 15,030 For the year ended December 31, 2016 (In $ million) Reynolds Consumer Products Pactiv Foodservice Graham Packaging Evergreen Closures Corporate / Unallocated Total Total external revenue 2,790 3,254 2,223 1,467 912 — 10,646 Total inter-segment revenue 146 494 — 113 16 (769 ) — Total segment revenue 2,936 3,748 2,223 1,580 928 (769 ) 10,646 Gross profit 873 691 335 315 173 — 2,387 Expenses and other income (307 ) (333 ) (202 ) (88 ) (108 ) (204 ) (1,242 ) Earnings before interest and tax (“EBIT”) from continuing operations 566 358 133 227 65 (204 ) 1,145 Financial income 169 Financial expenses (1,042 ) Profit (loss) from continuing operations before income tax 272 Income tax (expense) benefit (105 ) Profit (loss) from continuing operations 167 Earnings before interest and tax (“EBIT”) from continuing operations 566 358 133 227 65 (204 ) 1,145 Depreciation and amortization from continuing operations 92 223 269 57 65 1 707 Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations 658 581 402 284 130 (203 ) 1,852 For the year ended December 31, 2016 (In $ million) Reynolds Consumer Products Pactiv Foodservice Graham Packaging Evergreen Closures Corporate / Unallocated Total Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations 658 581 402 284 130 (203 ) 1,852 Included in EBITDA: Asset impairment charges, net of reversals — 28 11 — 6 — 45 Non-cash change in multi-employer pension plan withdrawal liability — (1 ) — (10 ) — — (11 ) Non-cash pension expense, net of settlement gain — — — — — 124 124 Operational process engineering-related consultancy costs — 21 — — — — 21 Related party management fee — — — — — 40 40 Restructuring costs, net of reversals — 31 12 1 5 — 49 Unrealized (gain) loss on derivatives (8 ) (7 ) — (3 ) (2 ) — (20 ) Other — 9 (4 ) (2 ) (1 ) 1 3 Adjusted EBITDA from continuing operations 650 662 421 270 138 (38 ) 2,103 Segment assets (excluding intercompany balances) 4,047 4,797 4,489 1,130 1,195 1,296 16,954 Included in segment assets are: Additions to property, plant and equipment 43 85 109 73 28 2 340 Additions to intangible assets 1 — 2 1 — — 4 Segment liabilities (excluding intercompany balances) 808 1,215 1,028 411 254 12,281 15,997 For the year ended December 31, 2015 (In $ million) Reynolds Consumer Products Pactiv Foodservice Graham Packaging Evergreen Closures Corporate / Unallocated Total Total external revenue 2,796 3,414 2,447 1,553 968 — 11,178 Total inter-segment revenue 173 544 — 100 14 (831 ) — Total segment revenue 2,969 3,958 2,447 1,653 982 (831 ) 11,178 Gross profit 743 620 364 310 164 (1 ) 2,200 Expenses and other income (237 ) (177 ) (207 ) (79 ) (92 ) (162 ) (954 ) Earnings before interest and tax (“EBIT”) from continuing operations 506 443 157 231 72 (163 ) 1,246 Financial income 22 Financial expenses (1,562 ) Profit (loss) from continuing operations before income tax (294 ) Income tax (expense) benefit (60 ) Profit (loss) from continuing operations (354 ) Earnings before interest and tax (“EBIT”) from continuing operations 506 443 157 231 72 (163 ) 1,246 Depreciation and amortization from continuing operations 96 211 282 57 68 — 714 Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations 602 654 439 288 140 (163 ) 1,960 For the year ended December 31, 2015 (In $ million) Reynolds Consumer Products Pactiv Foodservice Graham Packaging Evergreen Closures Corporate / Unallocated Total Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations 602 654 439 288 140 (163 ) 1,960 Included in EBITDA: Asset impairment charges, net of reversals — 6 7 — 4 — 17 Non-cash pension expense — — — — — 65 65 Operational process engineering-related consultancy costs — 18 — — — — 18 Related party management fee — — — — — 59 59 Restructuring costs, net of reversals — 1 1 — 7 — 9 Unrealized (gain) loss on derivatives (21 ) (77 ) (1 ) (3 ) (4 ) — (106 ) Other — — (1 ) (3 ) — 1 (3 ) Adjusted EBITDA from continuing operations 581 602 445 282 147 (38 ) 2,019
Disclosure of geographical areas	The Group's revenue from external customers from continuing operations and information about its segment assets (total non-current assets excluding financial instruments, non-current receivables and deferred tax assets) by geographic origin are detailed below. In presenting information on a geographic basis, revenue and assets have been reported based on the location of the business operations. (In $ million) United States Remaining North American Region Asia Europe South America Other Total Total external revenue For the year ended December 31, 2017 8,962 632 449 319 152 10 10,524 For the year ended December 31, 2016 9,006 620 462 383 164 11 10,646 For the year ended December 31, 2015 9,376 686 480 423 196 17 11,178 Non-current assets As of December 31, 2017 11,861 279 179 213 79 74 12,685 As of December 31, 2016 12,102 272 231 288 92 20 13,005
Disclosure of products and services	Supplemental information on net sales by major product line for continuing operations is set forth below: For the year ended December 31, (In $ million) 2017 2016 2015 Foodservice packaging 3,729 3,748 3,958 Food and beverage plastic containers 1,487 1,541 1,704 Waste and storage products 1,157 1,166 1,205 Cooking products 1,071 1,060 1,060 Caps and closures 901 928 982 Carton packaging 774 809 835 Non-food plastic containers 660 682 743 Tableware 731 710 704 Liquid packaging board 453 414 443 Paper products 335 357 375 Inter-segment eliminations (774 ) (769 ) (831 ) Total revenue 10,524 10,646 11,178

Net other income (expenses) (Ta

Net other income (expenses) (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of other operating income (expense) [Abstract]
Disclosure of other operating income (expense)	Net other income (expenses) For the year ended December 31, (In $ million) 2017 2016 2015 Asset impairment charges, net of reversals (45 ) (45 ) (17 ) Gain (loss) on sale or disposal of businesses and non-current assets (11 ) (4 ) 3 Net foreign currency exchange gains (losses) (2 ) (10 ) 12 Related party management fee (refer to note 21) (31 ) (40 ) (59 ) Unrealized gain (loss) on derivatives (refer to note 20) — 18 114 Other 11 9 — Net other income (expenses) (78 ) (72 ) 53

Discontinued operations and a38

Discontinued operations and assets and liabilities held for sale (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of non-current assets held for sale and discontinued operations [Abstract]
Disclosure of detailed information on discontinued operations	Based on the sale proceeds, the related book values of the net assets disposed of and the effect of the reclassification of foreign exchange, the pre-tax gain on sale of SIG was $2,903 million for the year ended December 31, 2015 as detailed below: (In $ million) For the year ended December 31, 2015 Cash proceeds received 4,233 Disposal costs (5 ) Net proceeds received 4,228 Contingent consideration receivable 169 Indemnification reserve (12 ) Details of net assets disposed of: Cash and cash equivalents, net of bank overdrafts 84 Trade and other receivables, net 204 Current tax assets 3 Inventories 191 Deferred tax assets 33 Property, plant and equipment 795 Intangible assets 982 Investment in associates and joint ventures 112 Other current and non-current assets 177 Trade and other payables (278 ) Current tax liabilities (52 ) Deferred tax liabilities (61 ) Provisions and employee benefits (192 ) Other current and non-current liabilities (64 ) Net assets disposed of 1,934 Gain on sale before reclassification of foreign currency translation reserve 2,451 Reclassification of foreign currency translation reserve 452 Gain on remeasurement or disposal 2,903 The results of SIG have been presented as discontinued operations for all years presented. The results and cash flows of the discontinued operations are detailed below: For the year ended December 31, (In $ million) 2017 2016 2015 Results of discontinued operations Revenue — — 334 Expenses — — (507 ) Profit (loss) before income tax — — (173 ) Income tax expense — — (6 ) Profit (loss) from discontinued operations prior to gain on disposal — — (179 ) Gain (loss) on remeasurement or disposal (1 ) (6 ) 2,903 Tax expense on disposal — — (52 ) Gain (loss) on remeasurement or disposal, net of tax (1 ) (6 ) 2,851 Profit (loss) from discontinued operations (1 ) (6 ) 2,672 Cash flows from (used in) discontinued operations Net cash from (used in) operating activities — (7 ) (16 ) Net cash used in investing activities — — (27 ) Net cash used in financing activities — — — Net cash from (used in) discontinued operations — (7 ) (43 )

Financial income and expenses (

Financial income and expenses (Tables)	12 Months Ended
	Dec. 31, 2017
Analysis of income and expense [abstract]
Disclosure of detailed information about financial income (cost)	Financial income and expenses For the year ended December 31, (In $ million) 2017 2016 2015 Interest income 3 5 3 Interest income on related party loans (refer to note 21) 17 17 19 Net gain in fair value of derivatives 29 134 — Net foreign currency exchange gain — 13 — Financial income 49 169 22 Interest expense: Securitization Facility (13 ) (9 ) (8 ) Credit Agreement (146 ) (119 ) (110 ) Reynolds Notes: 7.125% Senior Secured Notes due 2019 — (26 ) (57 ) 7.875% Senior Secured Notes due 2019 — (27 ) (64 ) 5.750% Senior Secured Notes due 2020 (186 ) (186 ) (186 ) 6.875% Senior Secured Notes due 2021 (44 ) (65 ) (69 ) Floating Rate Senior Secured Notes due 2021 (35 ) (16 ) — 5.125% Senior Secured Notes due 2023 (82 ) (41 ) — 8.500% Senior Notes due 2018 — (28 ) (63 ) 9.000% Senior Notes due 2019 — (28 ) (73 ) 9.875% Senior Notes due 2019 — (83 ) (147 ) 8.250% Senior Notes due 2021 (4 ) (75 ) (82 ) 7.000% Senior Notes due 2024 (56 ) (29 ) — 2013 Notes: 5.625% Senior Notes due 2016 — (30 ) (36 ) 6.000% Senior Subordinated Notes due 2017 — (18 ) (35 ) Pactiv Notes: 8.125% Debentures due 2017 (11 ) (24 ) (24 ) 6.400% Notes due 2018 (1 ) (1 ) (1 ) 7.950% Debentures due 2025 (22 ) (22 ) (22 ) 8.375% Debentures due 2027 (17 ) (17 ) (17 ) Amortization of: Transaction costs (17 ) (28 ) (33 ) Fair value adjustment of acquired notes 1 2 2 Embedded derivatives 7 8 9 Net loss in fair value of derivatives — — (198 ) Net foreign currency exchange loss (44 ) — (32 ) Loss on extinguishment of debt (a)(b)(c) (67 ) (168 ) (305 ) Other (13 ) (12 ) (11 ) Financial expenses (750 ) (1,042 ) (1,562 ) Net financial expenses (701 ) (873 ) (1,540 ) (a) The 2017 loss on extinguishment of debt included $56 million related to the write-off of unamortized transaction costs and embedded derivatives arising from the repurchase of the 8.250% Senior Notes, the Credit Agreement refinancing and the 2017 Securitization Facility refinancing as well as $11 million of redemption premiums related to the repurchase of the 8.250% Senior Notes and 5.750% Senior Secured Notes due 2020. (b) The 2016 loss on extinguishment of debt included $125 million of redemption premiums and tender fees related to the repurchase of certain senior secured notes and senior notes using the proceeds from the issuance of the 5.125% Senior Secured Notes due 2023, the Floating Rate Senior Secured Notes due 2021 and the 7.000% Senior Notes due 2024, available cash and additional borrowings under the previous Securitization Facility. Also included is $43 million related to the write-off of unamortized transaction costs and embedded derivatives arising from the repurchase of these notes. (c) The 2015 loss on extinguishment of debt included $296 million related to the write-off of unamortized transaction costs, embedded derivatives, repayment premiums and transaction costs arising from the repayment of certain amounts of senior secured notes and senior notes using the proceeds from the sale of SIG as well as the credit agreement amendment. Also included is the fair value adjustment on the 7.125% Senior Secured Notes due 2019 which included an $8 million redemption premium and $1 million of accelerated amortization of transaction costs.

Income tax (Tables)

Income tax (Tables)	12 Months Ended
	Dec. 31, 2017
Income Taxes [Abstract]
Disclosure of major components of tax expense (income)	Income tax For the year ended December 31, (In $ million) 2017 2016 2015 Current tax (expense) benefit Current year (201 ) (123 ) (89 ) Adjustments for prior years 2 (1 ) — (199 ) (124 ) (89 ) Deferred tax (expense) benefit Origination and reversal of temporary differences 100 16 23 Recognition of previously unrecognized tax losses and temporary differences 24 — 10 Adjustments for prior years (6 ) 3 (4 ) 118 19 29 Income tax (expense) benefit (81 ) (105 ) (60 )
Disclosure of reconciliation of accounting profit multiplied by applicable tax rates	Reconciliation of income tax expense For the year ended December 31, (In $ million) 2017 2016 2015 Profit (loss) from continuing operations before income tax 521 272 (294 ) Income tax using the New Zealand tax rate of 28% (146 ) (76 ) 83 Effect of tax rates in foreign jurisdictions (57 ) (21 ) (3 ) Non-deductible expenses and permanent differences (30 ) (14 ) (25 ) Tax exempt income and income at a reduced tax rate 9 2 3 Currency translation (gain) loss 25 11 (14 ) Domestic manufacturing deduction 13 13 — Withholding tax (10 ) (5 ) (6 ) Deemed mandatory repatriation (5 ) — — Tax rate modifications 339 — — Write-off of previously recognized deferred tax assets (228 ) — (31 ) Recognition of deferred tax asset for previously unrecognized tax losses 24 — 8 Change in unrecognized tax losses and temporary differences (21 ) (15 ) (66 ) Tax on unremitted earnings 9 (1 ) (7 ) Over (under) provided in prior periods (4 ) 2 (4 ) Other 1 (1 ) 2 Total income tax (expense) benefit (81 ) (105 ) (60 )
Disclosure of temporary difference, unused tax losses and unused tax credits	Unrecognized deferred taxes As of December 31, (In $ million) 2017 2016 Deductible (taxable) temporary differences 239 22 Tax losses 344 512 Total unrecognized deferred tax assets 583 534 Movement in recognized deferred tax assets and liabilities (In $ million) Derivatives Property, plant and equipment Intangible assets Employee benefits Tax loss carry-forwards Interest Other items Net deferred tax assets (liabilities) Balance as of January 1, 2016 (33 ) (583 ) (1,763 ) 490 110 501 230 (1,048 ) Recognized in profit or loss (66 ) 26 46 47 (13 ) 61 (82 ) 19 Recognized in equity — — — (43 ) — — (2 ) (45 ) Other — 1 6 (2 ) — — (5 ) — Balance as of December 31, 2016 (99 ) (556 ) (1,711 ) 492 97 562 141 (1,074 ) Recognized in profit or loss 26 197 612 (214 ) (12 ) (450 ) (41 ) 118 Recognized in equity — — — (20 ) — — (5 ) (25 ) Other — (1 ) (3 ) — — — 3 (1 ) Balance as of December 31, 2017 (73 ) (360 ) (1,102 ) 258 85 112 98 (982 ) As of December 31, (In $ million) 2017 2016 Included in the statement of financial position as: Deferred tax assets - non-current 32 8 Deferred tax liabilities - non-current (1,014 ) (1,082 ) Total recognized net deferred tax liabilities (982 ) (1,074 )

Trade and other receivables, 41

Trade and other receivables, net (Tables)	12 Months Ended
	Dec. 31, 2017
Trade and other receivables [abstract]
Trade and other receivables, net	Trade and other receivables, net As of December 31, (In $ million) 2017 2016 Trade receivables 1,067 976 Provision for impairment (8 ) (13 ) Total trade receivables, net of provision for impairment 1,059 963 Related party receivables (refer to note 21) 8 10 Other receivables 69 78 Total current trade and other receivables, net 1,136 1,051 Related party receivables (refer to note 21) 329 330 Other receivables 23 22 Total non-current receivables 352 352
Schedule of financial assets that are either past due or impaired	Aging of trade receivables, net of provision for impairment As of December 31, (In $ million) 2017 2016 Current 954 887 Past due 1 to 30 days 73 58 Past due 31 to 60 days 13 5 Past due 61 to 90 days 8 6 Past due more than 90 days 11 7 Balance at the end of the year 1,059 963

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2017
Inventories [Abstract]
Classes of current inventories	Inventories As of December 31, (In $ million) 2017 2016 Raw materials and consumables 391 331 Work in progress 161 163 Finished goods 717 654 Engineering and maintenance materials 116 115 Provision against inventories (15 ) (18 ) Total inventories 1,370 1,245

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment	Property, plant and equipment (In $ million) Land Buildings and improvements Plant and equipment Capital work in progress Finance leased assets Total As of December 31, 2017 Cost 170 903 4,931 300 28 6,332 Accumulated depreciation — (431 ) (2,916 ) — (12 ) (3,359 ) Accumulated impairment losses — — (50 ) — — (50 ) Carrying amount as of December 31, 2017 170 472 1,965 300 16 2,923 As of December 31, 2016 Cost 168 888 4,862 226 28 6,172 Accumulated depreciation — (390 ) (2,712 ) — (10 ) (3,112 ) Accumulated impairment losses — — (50 ) — — (50 ) Carrying amount as of December 31, 2016 168 498 2,100 226 18 3,010 Carrying amount as of January 1, 2017 168 498 2,100 226 18 3,010 Additions — 2 — 390 — 392 Capitalization of borrowing costs — — — 3 — 3 Disposals — — (10 ) — — (10 ) Depreciation for the year — (50 ) (367 ) — (2 ) (419 ) Impairment losses, net of reversals — — (9 ) (1 ) — (10 ) Other transfers (1 ) 18 235 (320 ) — (68 ) Effect of movements in exchange rates 3 4 16 2 — 25 Carrying amount as of December 31, 2017 170 472 1,965 300 16 2,923 Carrying amount as of January 1, 2016 171 538 2,269 186 20 3,184 Additions — — — 340 — 340 Capitalization of borrowing costs — — — 3 — 3 Disposals — (3 ) (3 ) — — (6 ) Depreciation for the year — (51 ) (392 ) — (2 ) (445 ) Impairment losses, net of reversals — (5 ) (38 ) (1 ) — (44 ) Other transfers (1 ) 24 273 (300 ) — (4 ) Effect of movements in exchange rates (2 ) (5 ) (9 ) (2 ) — (18 ) Carrying amount as of December 31, 2016 168 498 2,100 226 18 3,010
Disclosure of detailed information about depreciation expense	Depreciation expense related to property, plant and equipment is recognized in the following components in the statements of comprehensive income: For the year ended December 31, (In $ million) 2017 2016 2015 Cost of sales 411 436 452 General and administration expenses 8 9 11 Total depreciation expense 419 445 463

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Dec. 31, 2017
Intangible Assets [Abstract]
Disclosure of detailed information about intangible assets	Intangible assets (In $ million) Goodwill Trademarks Customer relationships Technology & software Other Total As of December 31, 2017 Cost 5,465 1,763 3,321 883 102 11,534 Accumulated amortization — (83 ) (1,189 ) (573 ) (24 ) (1,869 ) Accumulated impairment losses — — — — (6 ) (6 ) Carrying amount as of December 31, 2017 5,465 1,680 2,132 310 72 9,659 As of December 31, 2016 Cost 5,431 1,763 3,357 878 103 11,532 Accumulated amortization — (79 ) (1,035 ) (493 ) (22 ) (1,629 ) Accumulated impairment losses — — — — (1 ) (1 ) Carrying amount as of December 31, 2016 5,431 1,684 2,322 385 80 9,902 Carrying amount as of January 1, 2017 5,431 1,684 2,322 385 80 9,902 Additions — — — 10 2 12 Disposals (1 ) — — (4 ) — (5 ) Amortization for the year — (4 ) (168 ) (80 ) (3 ) (255 ) Impairment losses — — — — (5 ) (5 ) Transfers to assets held for sale 19 — (42 ) — (2 ) (25 ) Other transfers — — — (1 ) — (1 ) Effect of movements in exchange rates 16 — 20 — — 36 Carrying amount as of December 31, 2017 5,465 1,680 2,132 310 72 9,659 Carrying amount as of January 1, 2016 5,447 1,689 2,512 463 81 10,192 Additions — — — 2 2 4 Disposals (5 ) — — — — (5 ) Amortization for the year — (5 ) (174 ) (80 ) (3 ) (262 ) Impairment losses (1 ) — (1 ) — — (2 ) Effect of movements in exchange rates (10 ) — (15 ) — — (25 ) Carrying amount as of December 31, 2016 5,431 1,684 2,322 385 80 9,902
Disclosure of amortization expense	Amortization expense related to intangible assets is recognized in the following components in the statements of comprehensive income: For the year ended December 31, (In $ million) 2017 2016 2015 Cost of sales 42 41 42 General and administration expenses 213 221 209 Total amortization expense 255 262 251
Disclosure of intangible assets with indefinite useful life	The aggregate carrying amounts of goodwill and indefinite life intangible assets allocated to each segment for purposes of impairment testing are as follows: As of December 31, 2017 2016 (In $ million) Goodwill Trademarks Other Goodwill Trademarks Other Reynolds Consumer Products 1,913 850 — 1,913 850 — Pactiv Foodservice 1,697 526 59 1,689 526 63 Graham Packaging 1,412 251 — 1,410 251 — Evergreen 67 34 — 67 34 — Closures 376 — — 352 — — Total 5,465 1,661 59 5,431 1,661 63

Trade and other payables (Table

Trade and other payables (Tables)	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of trade and other payables	Trade and other payables As of December 31, (In $ million) 2017 2016 Trade payables 646 660 Accrued interest 132 151 Related party payables (refer to note 21) 33 60 Other payables and accrued expenses 305 311 Total current trade and other payables 1,116 1,182 Non-current payables 45 40

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Abstract]
Disclosure of detailed information about borrowings	As of December 31, 2017 , the Group had outstanding the following notes and debentures (together, the “Pactiv Notes”) issued by Pactiv LLC: Maturity date Semi-annual interest payment dates 6.400% Notes due 2018 January 15, 2018 January 15 and July 15 7.950% Debentures due 2025 December 15, 2025 June 15 and December 15 8.375% Debentures due 2027 April 15, 2027 April 15 and October 15 The Group's borrowings are detailed below: As of December 31, (In $ million) 2017 2016 Securitization Facility 420 407 Credit Agreement 3,576 3,578 Reynolds Notes: Reynolds Senior Secured Notes: 5.750% Senior Secured Notes due 2020 3,137 3,237 6.875% Senior Secured Notes due 2021 645 645 Floating Rate Senior Secured Notes due 2021 750 750 5.125% Senior Secured Notes due 2023 1,600 1,600 Reynolds Senior Notes: 8.250% Senior Notes due 2021 — 345 7.000% Senior Notes due 2024 800 800 Pactiv Notes: 8.125% Debentures due 2017 — 300 6.400% Notes due 2018 16 16 7.950% Debentures due 2025 276 276 8.375% Debentures due 2027 200 200 Related party borrowings — 1 Other borrowings 20 24 Total principal amount of borrowings 11,440 12,179 Transaction costs (77 ) (136 ) Embedded derivatives 32 40 Original issue discounts, net of premiums (6 ) (12 ) Carrying value 11,389 12,071 Current borrowings 470 746 Non-current borrowings 10,919 11,325 Total borrowings 11,389 12,071 Reconciliation of liabilities arising from financing activities (In $ million) Principal borrowings Transaction costs Total Carrying amount as of January 1, 2017 12,179 (108 ) 12,071 Cash flows (773 ) — (773 ) Capitalization of borrowing costs — (10 ) (10 ) Effects of movements in exchange rates 34 — 34 Other — 67 67 Carrying amount as of December 31, 2017 11,440 (51 ) 11,389 The Credit Agreement comprises the following term and revolving tranches: Currency Maturity date Facility value (in million) Value drawn or utilized as of December 31, 2017 (in million) Applicable interest rate as of December 31, 2017 Term Tranches U.S. Term Loans $ February 5, 2023 3,315 3,282 LIBOR (floor of 0.000%) + 2.750% European Term Loans € February 5, 2023 249 247 EURIBOR (floor of 0.000%) + 3.250% Revolving Tranche (1) U.S. Revolving Loans $ August 5, 2021 302 62 — (1) The Revolving Tranche was utilized in the form of bank guarantees and letters of credit. The Group's borrowings as of December 31, 2017 issued by Reynolds Group Issuer LLC, Reynolds Group Issuer Inc. and Reynolds Group Issuer (New Zealand) Limited (together, the "Reynolds Notes Issuers") are summarized below: Maturity date Interest payment dates 5.750% Senior Secured Notes due 2020 October 15, 2020 April 15 and October 15 6.875% Senior Secured Notes due 2021 February 15, 2021 February 15 and August 15 Floating Rate Senior Secured Notes due 2021 (1) July 15, 2021 January 15, April 15, July 15 and October 15 5.125% Senior Secured Notes due 2023 (2) July 15, 2023 January 15 and July 15; 7.000% Senior Notes due 2024 July 15, 2024 January 15 and July 15; (1) The Floating Rate Senior Secured Notes due 2021 were issued at an issue price of 99.000% and have an interest rate equal to the three-month Dollar LIBOR plus 3.500% reset quarterly. In July 2016, the Group entered into an interest rate swap agreement to mitigate the interest rate risk exposure of the Floating Rate Senior Secured Noted due 2021. While the Group has elected not to adopt hedge accounting, the economic effect of this derivative is that the effective interest rate on the Floating Rate Senior Secured Notes due 2021 is 4.670% from October 15, 2016. (2) $250 million aggregate principal amount of 5.125% Senior Secured Notes due 2023 were issued at an issue price of 103.500% .

Employee benefits (Tables)

Employee benefits (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of employee benefits [Abstract]
Disclosure of defined benefit plans	Summary of employee benefits liabilities As of December 31, (In $ million) 2017 2016 Salaries and wages accrued 149 185 Provision for annual leave 40 37 Provision for other employee benefits 53 40 Provision for exit from multi-employer pension plans 70 73 Defined benefit obligations: Pension benefits 840 970 Post-employment medical benefits 106 105 Total employee benefits liabilities 1,258 1,410 Current 213 248 Non-current 1,045 1,162 Total employee benefits liabilities 1,258 1,410 Actuarial assumptions — all plans For the year ended December 31, 2017 2016 2015 Discount rates at December 31 0.6% - 8.0% 0.6% - 8.0% 0.8% - 7.3% Future salary increases 0.0% - 7.0% 0.0% - 7.0% 0.0% - 7.0% Future pension increases 0.0% - 3.7% 0.0% - 3.7% 0.0% - 4.0%
Disclosure of net defined benefit liability (asset)	Movement in the post-employment medical obligations For the year ended December 31, (In $ million) 2017 2016 Liability for post-employment medical obligations as of the beginning of the year 105 111 Included in profit or loss: Current service cost 1 1 Interest cost 4 4 Total expense recognized in profit or loss 5 5 Remeasurement (gains) losses: Actuarial (gains) losses from changes in demographic assumptions (6 ) (7 ) Actuarial (gains) losses from changes in financial assumptions 8 2 Total remeasurement (gains) losses 2 (5 ) Other movements: Benefits paid by the plans (6 ) (6 ) Total other movements (6 ) (6 ) Liability for post-employment medical obligations as of the end of the year 106 105 Movement in defined benefit pension obligations Defined benefit obligation Fair value of plan assets Net defined benefit liability (asset) (In $ million) 2017 2016 2017 2016 2017 2016 Balance as of January 1 5,076 4,899 (4,091 ) (3,932 ) 985 967 Included in profit or loss: Current service cost 9 10 — — 9 10 Interest cost (income) 198 206 (160 ) (165 ) 38 41 Administrative expenses — — 35 32 35 32 Settlement (gain) (7 ) (7 ) — — (7 ) (7 ) Assumption of UCI pension plans — 278 — (213 ) — 65 Total expense (income) recognized in profit or loss 200 487 (125 ) (346 ) 75 141 Remeasurement (gains) losses: Actuarial (gains) losses arising from: Demographic assumptions (10 ) (91 ) — — (10 ) (91 ) Financial assumptions 265 138 — — 265 138 Return on plan assets, excluding interest income — — (429 ) (160 ) (429 ) (160 ) Total remeasurement (gains) losses 255 47 (429 ) (160 ) (174 ) (113 ) Other movements: Contributions by the Group — — (33 ) (7 ) (33 ) (7 ) Benefits paid by the plans (691 ) (352 ) 691 352 — — Business disposals (15 ) — — — (15 ) — Effect of movements in exchange rates 5 (5 ) (3 ) 2 2 (3 ) Total other movements (701 ) (357 ) 655 347 (46 ) (10 ) Balance as of December 31 4,830 5,076 (3,990 ) (4,091 ) 840 985 Comprised of: Pactiv Retirement Plan 4,646 4,616 (3,882 ) (3,784 ) 764 832 Other plans 184 445 (108 ) (307 ) 76 138 4,830 5,061 (3,990 ) (4,091 ) 840 970 Plans associated with assets held for sale — 15 — — — 15 Balance as of December 31 4,830 5,076 (3,990 ) (4,091 ) 840 985 Comprised of: Funded plans 796 925 Plans associated with assets held for sale — 15 Unfunded plans 44 45 Total net pension benefits liability 840 985 Included in the statements of financial position as: Employee benefits liabilities 840 970 Liabilities directly associated with assets held for sale — 15 Total net pension benefits liability 840 985
Disclosure of defined benefit plan expense recognized in other comprehensive income explanatory	Expense recognized in the statements of comprehensive income The expense is recognized in the following components in the statements of comprehensive income: For the year ended December 31, (In $ million) 2017 2016 2015 Cost of sales 14 14 15 General and administration expenses 61 127 69 Total plan net expense from continuing operations 75 141 84 Discontinued operations — — 2 Total plan net expense 75 141 86
Disclosure of fair value of plan assets	Plan assets consist of the following: As of December 31, (In $ million) 2017 2016 Equity instruments 2,802 2,818 Debt instruments 616 649 Property 403 447 Other 169 177 Total plan assets 3,990 4,091
Disclosure of sensitivity analysis for actuarial assumptions	Assumed health care cost trend rates have a significant effect on the amounts recognized in the statement of comprehensive income. A one percentage point change in assumed health care cost trend rates would have the following effects: (In $ million) Increase Decrease Effect on plan expense — — Effect on the post-employment medical obligations 2 2 Discount rates have a significant effect on the amounts recognized in the statement of comprehensive income. A one-half percentage point change in discount rates would have the following effects: (In $ million) Increase Decrease Effect on plan expense — — Effect on the post-employment medical obligations 6 6 The assumed discount rate is an assumption that changes annually, and has an effect on the amounts of the defined benefit obligation. A one-half percentage point change in assumed discount rates would have the following effects: (In $ million) Increase Decrease Effect on the net plan expense 7 5 Effect on the defined benefit obligation 246 271

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of other provisions, contingent liabilities and contingent assets [Abstract]
Disclosure of other provisions	Provisions (In $ million) Asset retirement obligations Restructuring Workers’ compensation Other Total Balance as of December 31, 2016 39 30 47 24 140 Provisions made 3 19 9 6 37 Provisions used (1 ) (27 ) (14 ) (8 ) (50 ) Provisions reversed — (4 ) — (1 ) (5 ) Other 3 1 — 2 6 Balance as of December 31, 2017 44 19 42 23 128 Current 2 13 13 11 39 Non-current 42 6 29 12 89 Total provisions as of December 31, 2017 44 19 42 23 128 Current 1 24 29 11 65 Non-current 38 6 18 13 75 Total provisions as of December 31, 2016 39 30 47 24 140

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2017
Equity [abstract]
Disclosure of detailed information about equity	Further information regarding Reynolds Group Holdings Limited's issued capital is detailed below: For the year ended December 31, Number of shares 2017 2016 2015 Balance at the beginning of the year 71,500,004 71,500,004 71,500,004 Changes in shares — — — Balance at the end of the year 71,500,004 71,500,004 71,500,004

Financial risk management (Tabl

Financial risk management (Tables)	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Abstract]
Disclosure of nature and extent of risks arising from financial instruments	The following table provides the detail of outstanding foreign currency derivative contracts as of December 31, 2017 : Type Contract type Currency Contracted volume Counter-currency Contracted conversion range Contracted date of maturity Currency forwards Sell CA$ 13,000,000 $ 1.2548 - 1.2925 Jan 2018 - May 2018 The following table sets out the Group's interest rate risk repricing profile: (In $ million) Total Less than one year One to three years Three to five years Greater than five years As of December 31, 2017 Fixed rate instruments Borrowings (6,694 ) (19 ) (3,141 ) (650 ) (2,884 ) Total fixed rate instruments (6,694 ) (19 ) (3,141 ) (650 ) (2,884 ) Floating rate instruments Cash and cash equivalents 617 617 — — — Related party receivables 329 329 — — — Borrowings (4,746 ) (4,746 ) — — — Total floating rate instruments (3,800 ) (3,800 ) — — — Total (10,494 ) (3,819 ) (3,141 ) (650 ) (2,884 ) (In $ million) Total Less than one year One to three years Three to five years Greater than five years As of December 31, 2016 Fixed rate instruments Borrowings (7,444 ) (304 ) (21 ) (4,232 ) (2,887 ) Total fixed rate instruments (7,444 ) (304 ) (21 ) (4,232 ) (2,887 ) Floating rate instruments Cash and cash equivalents 932 932 — — — Related party receivables 330 330 — — — Borrowings (4,735 ) (4,735 ) — — — Total floating rate instruments (3,473 ) (3,473 ) — — — Total (10,917 ) (3,777 ) (21 ) (4,232 ) (2,887 ) The following table provides the detail of outstanding commodity derivative contracts as of December 31, 2017 : Type Unit of measure Contracted volume Contracted price range Contracted date of maturity Aluminum swaps metric tonne 18,501 $1,563 - $2,308 Jan 2018 - Jan 2019 Aluminum Midwest Premium swaps pound 1,859,987 $0.08 - $0.10 Jan 2018 - Dec 2018 Natural gas swaps million BTU 6,203,778 $2.82 - $3.34 Feb 2018 - Dec 2018 Ethylene swaps pound 3,353,654 $0.35 - $0.35 Jan 2018 - May 2018 Polymer-grade propylene swaps pound 24,069,527 $0.41 - $0.50 Jan 2018 - Jun 2018 Benzene swaps U.S. liquid gallon 10,991,038 $2.58 - $3.25 Feb 2018 - Sep 2018 Diesel swaps U.S. liquid gallon 4,033,447 $2.46 - $2.88 Jan 2018 - Dec 2018 Low-density polyethylene swaps pound 6,000,000 $0.81 - $0.82 Jan 2018 - Jun 2018
Disclosure of maturity analysis for derivative financial liabilities	The following table sets out contractual cash flows for all financial liabilities including commodity and foreign currency derivatives: (In $ million) Carrying amount Total Less than one year One to three years Three to five years Greater than five years As of December 31, 2017 Non-derivative financial liabilities Trade and other payables (1,116 ) (984 ) (984 ) — — — Borrowings, including interest (11,389 ) (14,253 ) (1,069 ) (4,394 ) (2,172 ) (6,618 ) (12,505 ) (15,237 ) (2,053 ) (4,394 ) (2,172 ) (6,618 ) Derivative financial assets (liabilities) Commodity and foreign currency derivatives: Inflows 5 7 7 — — — Outflows — (2 ) (2 ) — — — 5 5 5 — — — Total (12,500 ) (15,232 ) (2,048 ) (4,394 ) (2,172 ) (6,618 ) (In $ million) Carrying amount Total Less than one year One to three years Three to five years Greater than five years As of December 31, 2016 Non-derivative financial liabilities Trade and other payables (1,182 ) (1,031 ) (1,031 ) — — — Borrowings, including interest (12,071 ) (15,730 ) (1,392 ) (1,335 ) (6,056 ) (6,947 ) (13,253 ) (16,761 ) (2,423 ) (1,335 ) (6,056 ) (6,947 ) Derivative financial assets (liabilities) Commodity and foreign currency derivatives: Inflows 5 7 7 — — — Outflows — (2 ) (2 ) — — — 5 5 5 — — — Total (13,248 ) (16,756 ) (2,418 ) (1,335 ) (6,056 ) (6,947 )
Disclosure of maturity analysis for non-derivative financial liabilities	The following table sets out contractual cash flows for all financial liabilities including commodity and foreign currency derivatives: (In $ million) Carrying amount Total Less than one year One to three years Three to five years Greater than five years As of December 31, 2017 Non-derivative financial liabilities Trade and other payables (1,116 ) (984 ) (984 ) — — — Borrowings, including interest (11,389 ) (14,253 ) (1,069 ) (4,394 ) (2,172 ) (6,618 ) (12,505 ) (15,237 ) (2,053 ) (4,394 ) (2,172 ) (6,618 ) Derivative financial assets (liabilities) Commodity and foreign currency derivatives: Inflows 5 7 7 — — — Outflows — (2 ) (2 ) — — — 5 5 5 — — — Total (12,500 ) (15,232 ) (2,048 ) (4,394 ) (2,172 ) (6,618 ) (In $ million) Carrying amount Total Less than one year One to three years Three to five years Greater than five years As of December 31, 2016 Non-derivative financial liabilities Trade and other payables (1,182 ) (1,031 ) (1,031 ) — — — Borrowings, including interest (12,071 ) (15,730 ) (1,392 ) (1,335 ) (6,056 ) (6,947 ) (13,253 ) (16,761 ) (2,423 ) (1,335 ) (6,056 ) (6,947 ) Derivative financial assets (liabilities) Commodity and foreign currency derivatives: Inflows 5 7 7 — — — Outflows — (2 ) (2 ) — — — 5 5 5 — — — Total (13,248 ) (16,756 ) (2,418 ) (1,335 ) (6,056 ) (6,947 )
Disclosure of financial liabilities	Classification and fair values (In $ million) Fair value through profit or loss Cash, loans and receivables Other liabilities Total carrying amount Fair value As of December 31, 2017 Assets Cash and cash equivalents — 617 — 617 617 Current and non-current receivables — 1,488 — 1,488 1,488 Derivative financial assets: Commodity derivatives 7 — — 7 7 Interest rate swap derivatives 26 — — 26 26 Embedded derivatives 259 — — 259 259 Total assets 292 2,105 — 2,397 2,397 Liabilities Trade and other payables — — (1,116 ) (1,116 ) (1,116 ) Non-current payables — — (45 ) (45 ) (45 ) Derivative financial liabilities: Commodity derivatives (2 ) — — (2 ) (2 ) Borrowings — — (11,389 ) (11,389 ) (11,696 ) Total liabilities (2 ) — (12,550 ) (12,552 ) (12,859 ) (In $ million) Fair value through profit or loss Cash, loans and receivables Other liabilities Total carrying amount Fair value As of December 31, 2016 Assets Cash and cash equivalents — 932 — 932 932 Current and non-current receivables — 1,403 — 1,403 1,403 Derivative financial assets: Commodity derivatives 6 — — 6 6 Foreign currency derivatives 1 — — 1 1 Interest rate swap derivatives 24 — — 24 24 Embedded derivatives 233 — — 233 233 Total assets 264 2,335 — 2,599 2,599 Liabilities Trade and other payables — — (1,182 ) (1,182 ) (1,182 ) Non-current payables — — (40 ) (40 ) (40 ) Derivative financial liabilities: Commodity derivatives (2 ) — — (2 ) (2 ) Interest rate swap derivatives (1 ) — — (1 ) (1 ) Borrowings — — (12,071 ) (12,071 ) (12,455 ) Total liabilities (3 ) — (13,293 ) (13,296 ) (13,680 )
Disclosure of financial assets	Classification and fair values (In $ million) Fair value through profit or loss Cash, loans and receivables Other liabilities Total carrying amount Fair value As of December 31, 2017 Assets Cash and cash equivalents — 617 — 617 617 Current and non-current receivables — 1,488 — 1,488 1,488 Derivative financial assets: Commodity derivatives 7 — — 7 7 Interest rate swap derivatives 26 — — 26 26 Embedded derivatives 259 — — 259 259 Total assets 292 2,105 — 2,397 2,397 Liabilities Trade and other payables — — (1,116 ) (1,116 ) (1,116 ) Non-current payables — — (45 ) (45 ) (45 ) Derivative financial liabilities: Commodity derivatives (2 ) — — (2 ) (2 ) Borrowings — — (11,389 ) (11,389 ) (11,696 ) Total liabilities (2 ) — (12,550 ) (12,552 ) (12,859 ) (In $ million) Fair value through profit or loss Cash, loans and receivables Other liabilities Total carrying amount Fair value As of December 31, 2016 Assets Cash and cash equivalents — 932 — 932 932 Current and non-current receivables — 1,403 — 1,403 1,403 Derivative financial assets: Commodity derivatives 6 — — 6 6 Foreign currency derivatives 1 — — 1 1 Interest rate swap derivatives 24 — — 24 24 Embedded derivatives 233 — — 233 233 Total assets 264 2,335 — 2,599 2,599 Liabilities Trade and other payables — — (1,182 ) (1,182 ) (1,182 ) Non-current payables — — (40 ) (40 ) (40 ) Derivative financial liabilities: Commodity derivatives (2 ) — — (2 ) (2 ) Interest rate swap derivatives (1 ) — — (1 ) (1 ) Borrowings — — (12,071 ) (12,071 ) (12,455 ) Total liabilities (3 ) — (13,293 ) (13,296 ) (13,680 )
Disclosure of fair value measurement of assets	The following table sets out an analysis of the Group's financial instruments that are measured subsequent to initial recognition at fair value and are grouped into levels based on the degree to which the fair value is observable: • Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets • Level 2 fair value measurements are those derived from 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) • Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs) (In $ million) Level 1 Level 2 Level 3 Total As of December 31, 2017 Financial assets at fair value through profit or loss: Derivative financial assets (liabilities): Commodity derivatives, net — 5 — 5 Interest rate swap derivatives, net — 26 — 26 Embedded derivatives — 259 — 259 Total — 290 — 290 As of December 31, 2016 Financial assets at fair value through profit or loss: Derivative financial assets (liabilities): Commodity derivatives, net — 4 — 4 Foreign currency derivatives, net — 1 — 1 Interest rate swap derivatives, net — 23 — 23 Embedded derivatives — 233 — 233 Total — 261 — 261
Disclosure of fair value measurement of liabilities	(In $ million) Level 1 Level 2 Level 3 Total As of December 31, 2017 Financial assets at fair value through profit or loss: Derivative financial assets (liabilities): Commodity derivatives, net — 5 — 5 Interest rate swap derivatives, net — 26 — 26 Embedded derivatives — 259 — 259 Total — 290 — 290 As of December 31, 2016 Financial assets at fair value through profit or loss: Derivative financial assets (liabilities): Commodity derivatives, net — 4 — 4 Foreign currency derivatives, net — 1 — 1 Interest rate swap derivatives, net — 23 — 23 Embedded derivatives — 233 — 233 Total — 261 — 261

Related parties (Tables)

Related parties (Tables)	12 Months Ended
	Dec. 31, 2017
Related Party [Abstract]
Disclosure of transactions between related parties	The entities and types of transactions with which the Group entered into related party transactions during the years are detailed below. All related parties detailed below have a common ultimate shareholder, except for the joint ventures. Transaction value for the year ended December 31, Balance outstanding as of (In $ million) 2017 2016 2015 2017 2016 Balances and transactions with immediate and ultimate parent entities Included in trade and other payables — — Tax loss transfer — (16 ) — Included in borrowings (a)(g) — (1 ) Balances and transactions with joint ventures Included in trade and other receivables, net 8 9 Sale of goods and services (b)(c) 22 24 52 Balances and transactions with Rank Group Limited Included in related party and other non-current receivables (d) (g) 329 330 Interest income 17 17 19 Included in trade and other payables (g) (31 ) (59 ) Recharges (e) (5 ) (7 ) (17 ) Management fee (f) (31 ) (47 ) (65 ) Tax loss transfer (1 ) (4 ) (5 ) Balances and transactions with Rank Group North America, Inc. Included in trade and other receivables, net — — Recharges 1 4 5 Included in trade and other payables — — Recharges (e) (16 ) (15 ) (15 ) Balances and transactions with other related parties Included in trade and other receivables, net — 1 Sale of goods — — 1 Recharges 5 3 1 Included in trade and other payables (1 ) (1 ) (a) The borrowing due to the Company's ultimate parent was non-interest bearing, unsecured and repayable on demand. (b) All transactions with joint ventures are settled in cash. Sales of goods and services are negotiated on a cost-plus basis allowing a margin ranging from 3% to 6% . All amounts are unsecured, non-interest bearing and repayable on demand. (c) Includes related party transactions entered into by SIG before its sale in March 2015. (d) The loan receivable from Rank Group Limited accrues interest at a rate based on the average 90-day New Zealand bank bill rate, set quarterly, plus a margin of 3.25% . Interest is only charged or accrued if demanded by the Company. During the year ended December 31, 2017 , interest was charged at 5.16% to 5.25% ( 2016 : 5.31% to 5.78% ; 2015 : 6.21% to 6.92% ). The loan is unsecured and repayable on demand. This loan is subordinated on terms such that, unless otherwise permitted, no payments can be made until the obligations under a senior secured credit facility of Rank Group Limited are repaid in full. (e) Represents certain costs paid by Rank Group Limited or Rank Group North America, Inc. on behalf of the Group that were subsequently recharged to the Group. These charges are for various costs incurred including services provided, financing and other activities. All amounts are unsecured, non-interest bearing and settled on normal trade terms. (f) The Group’s financing agreements permit the payment to related parties of management, consulting, monitoring and advising fees (the “Management Fee”) of up to 1.5% of the Group’s Adjusted EBITDA (as defined in the financing agreements) for the previous year. During the year ended December 31, 2016, the Group entered into a services agreement with Rank Group Limited. Rank Group Limited charged the Group a Management Fee of $31 million during the year ended December 31, 2017 in relation to the 2016 financial year. During the years ended December 31, 2016 and 2015 , Rank Group Limited charged the Group a Management Fee of $30 million and $35 million , of which $30 million and $29 million , respectively, was included in continuing operations with the remainder included in discontinued operations, in relation to the 2015 and 2014 financial years, respectively. Also during the year ended December 31, 2016 , Rank Group Limited charged the Group a Management Fee of $15 million in relation to the 2009 and 2010 financial years, of which $8 million was included in continuing operations with the remainder included in discontinued operations. In addition, the Group has accrued $31 million in 2017 in respect of an expected management fee related to the 2017 financial year. (g) I n August 2017, Rank Group Limited repaid $24 million of the related party loan receivable balance and the Group, by way of a payment direction, repaid $23 million of outstanding related party trade payable balances due to Rank Group Limited and $1 million of outstanding related party borrowings due to the Company's ultimate parent. Key management personnel compensation was comprised of: For the year ended December 31, (In $ million) 2017 2016 2015 Short-term employee benefits 15 17 11 Long-term employee benefits 3 4 — Total compensation expense to key management personnel 18 21 11

Group entities (Tables)

Group entities (Tables)	12 Months Ended
	Dec. 31, 2017
Interests In Other Entities [Abstract]
Group entities	Group entities Ownership interest (%) Voting interest (%) Reporting date Country of incorporation 2017 2016 2017 Alusud Argentina S.R.L. Dec-31 Argentina 100 100 100 Graham Packaging Argentina S.R.L. Dec-31 Argentina 100 100 100 Lido Plast San Luis S.A. (a) Dec-31 Argentina — 100 — Gulf Closures W.L.L. (b) Dec-31 Bahrain 49 49 49 Graham Packaging Belgium BVBA Dec-31 Belgium 100 100 100 Graham Packaging Lummen BVBA Dec-31 Belgium 100 100 100 Closure Systems International (Brazil) Sistemas de Vedacao Ltda. Dec-31 Brazil 100 100 100 Graham Packaging do Brasil Indústria e Comércio Ltda. Dec-31 Brazil 100 100 100 Graham Packaging Paraná Ltda. Dec-31 Brazil 100 100 100 Resin Rio Comercio Ltda. Dec-31 Brazil 100 100 100 CSI Latin American Holdings Corporation Dec-31 British Virgin Islands 100 100 100 Evergreen Packaging Canada Limited Dec-31 Canada 100 100 100 Graham Packaging Canada Company Dec-31 Canada 100 100 100 Pactiv Canada Inc. Dec-31 Canada 100 100 100 Reynolds Consumer Products Canada Inc. Dec-31 Canada 100 100 100 Alusud Embalajes Chile Ltda. Dec-31 Chile 100 100 100 Closure Systems International (Guangzhou) Limited Dec-31 China 100 100 100 Closure Systems International (Wuhan) Limited (a) Dec-31 China — 100 — CSI Closure Systems (Hangzhou) Co., Ltd. Dec-31 China 100 100 100 CSI Closure Systems (Tianjin) Co., Ltd. Dec-31 China 100 100 100 Evergreen Packaging (Shanghai) Co., Ltd. Dec-31 China 100 100 100 Graham Packaging (Guangzhou) Co., Ltd. Dec-31 China 100 100 100 Graham Packaging (Taizhou) Co., Ltd. (c) Dec-31 China 100 — 100 Graham Packaging Trading (Shanghai) Co., Ltd. (a) Dec-31 China — 100 — Reynolds Metals (Shanghai) Ltd. Dec-31 China 100 100 100 Techne Machineries Foshan Ltd (in liquidation) (d) Dec-31 China 100 100 100 Zhejiang Zhongbao Pactiv Packaging Co., Ltd. Dec-31 China 62.5 62.5 62.5 Alusud Embalajes Colombia Ltda. Dec-31 Colombia 100 100 100 Closure Systems International (Colombia Trade) S.A.S. Dec-31 Colombia 100 100 100 CSI Closure Systems Manufacturing de Centro America, Sociedad de Responsabilidad Limitada Dec-31 Costa Rica 100 100 100 Closure Systems International (Egypt) LLC Dec-31 Egypt 100 100 100 Evergreen Packaging de El Salvador, S.A. de C.V. Dec-31 El Salvador 100 100 100 Graham Packaging Company Oy Dec-31 Finland 100 100 100 Graham Packaging Europe S.N.C. Dec-31 France 100 100 100 Graham Packaging France S.A.S. Dec-31 France 100 100 100 Graham Packaging Normandy S.A.R.L. Dec-31 France 100 100 100 Graham Packaging Villecomtal S.A.R.L. Dec-31 France 100 100 100 Closure Systems International Machinery (Germany) GmbH Dec-31 Germany 100 100 100 Omni-Pac Ekco GmbH Verpackungsmittel (e) Dec-31 Germany — 100 — Omni-Pac GmbH Verpackungsmittel (e) Dec-31 Germany — 100 — Pactiv Deutschland Holdinggesellschaft mbH Dec-31 Germany 100 100 100 Pactiv-Omni Germany Holdings GmbH Dec-31 Germany 100 100 100 Closure Systems International (Hong Kong) Limited Dec-31 Hong Kong 100 100 100 Graham Packaging Asia Limited Dec-31 Hong Kong 100 100 100 Roots Investment Holding Private Limited Dec-31 Hong Kong 100 100 100 Technegen International Limited Dec-31 Hong Kong 100 100 100 CSI Hungary Manufacturing and Trading Limited Liability Company Dec-31 Hungary 100 100 100 Closure Systems International (I) Private Limited Mar-31 India 100 100 100 PT. Graham Packaging Indonesia Dec-31 Indonesia 100 100 100 Graham Packaging Company Italia S.r.l. (e) Dec-31 Italy — 100 — Closure Systems International Japan, Limited Dec-31 Japan 100 100 100 Graham Packaging Japan Godo Kaisha (a) Dec-31 Japan — 100 — Closure Systems International (Korea), Ltd. Dec-31 Korea 100 100 100 Evergreen Packaging Korea Limited Dec-31 Korea 100 100 100 Beverage Packaging Factoring (Luxembourg) S.à r.l. (f) Dec-31 Luxembourg — 100 — Beverage Packaging Holdings (Luxembourg) II S.A. (a) Dec-31 Luxembourg — 100 — Beverage Packaging Holdings (Luxembourg) IV S.à r.l. (f) Dec-31 Luxembourg — 100 — Beverage Packaging Holdings (Luxembourg) VI S.à r.l. (a) Dec-31 Luxembourg — 100 — Evergreen Packaging (Luxembourg) S.à r.l. (a) Dec-31 Luxembourg — 100 — Graham Packaging European Holdings (Luxembourg) S.à r.l. Dec-31 Luxembourg 100 100 100 Graham Packaging European Holdings (Luxembourg) I S.à r.l. Dec-31 Luxembourg 100 100 100 Graham Packaging European Holdings (Luxembourg) II S.à r.l. Dec-31 Luxembourg 100 100 100 CSI en Ensenada, S. de R.L. de C.V. Dec-31 Mexico 100 100 100 CSI en Saltillo, S. de R.L. de C.V. Dec-31 Mexico 100 100 100 CSI Tecniservicio, S. de R.L. de C.V. Dec-31 Mexico 100 100 100 Graham Packaging Plastic Products de Mexico, S. de. R.L. de C.V. Dec-31 Mexico 100 100 100 Grupo Corporativo Jaguar, S.A. de C.V. Dec-31 Mexico 100 100 100 Grupo CSI de México, S. de R.L. de C.V. Dec-31 Mexico 100 100 100 Innovación y Asesoría en Plástico, S. de R.L. de C.V. Dec-31 Mexico 100 100 100 Pactiv Foodservice Mexico, S. de R.L. de C.V. Dec-31 Mexico 100 100 100 Pactiv Mexico, S. de R.L. de C.V. Dec-31 Mexico 100 100 100 Servicio Terrestre Jaguar, S.A. de C.V. Dec-31 Mexico 100 100 100 Servicios Graham Packaging, S. de. R.L. de C.V. Dec-31 Mexico 100 100 100 Servicios Industriales Jaguar, S.A. de C.V. Dec-31 Mexico 100 100 100 Servicios Integrales de Operacion, S.A. de C.V. Dec-31 Mexico 100 100 100 Closure Systems International Nepal Private Limited Jul-16 Nepal 100 100 100 Graham Packaging Company B.V. (e) Dec-31 Netherlands — 100 — Graham Packaging Holdings B.V. Dec-31 Netherlands 100 100 100 Graham Packaging Zoetermeer B.V. Dec-31 Netherlands 100 100 100 Beverage Packaging (New Zealand) Limited Dec-31 New Zealand 100 100 100 Beverage Packaging Factoring Trust (c) (g) Dec-31 New Zealand — — — Beverage Packaging Holdings I Limited (h) (i) Dec-31 New Zealand 100 100 100 Beverage Packaging Holdings III Limited (h) (j) Dec-31 New Zealand 100 100 100 Beverage Packaging Holdings V Limited (h) (k) Dec-31 New Zealand 100 100 100 Closure Systems International Limited (l) (m) Dec-31 New Zealand 100 100 100 Evergreen Packaging International Limited (l) (n) Dec-31 New Zealand 100 100 100 Reynolds Group Issuer (New Zealand) Limited (h) (o) Dec-31 New Zealand 100 100 100 Reynolds Packaging International Limited (l) (p) Dec-31 New Zealand 100 100 100 Alusud Peru S.A. Dec-31 Peru 100 100 100 Closure Systems International (Philippines), Inc. Dec-31 Philippines 100 100 100 Graham Packaging Poland Sp. z o.o. Dec-31 Poland 100 100 100 CSI Vostok Limited Liability Company (in liquidation) (d) Dec-31 Russia 100 100 100 Pactiv Asia Pte Ltd Dec-31 Singapore 100 100 100 Closure Systems International España, S.L.U. Dec-31 Spain 100 100 100 Closure Systems International Holdings (Spain), S.A.U. Dec-31 Spain 100 100 100 Graham Packaging Iberica S.L. Dec-31 Spain 100 100 100 Reynolds Food Packaging Spain, S.L.U. Dec-31 Spain 100 100 100 Evergreen Packaging (Taiwan) Co., Ltd. Dec-31 Taiwan 100 100 100 Closure Systems International Plastik Ithalat Ihracat Sanayi Ve Ticaret Limited Sirketi Dec-31 Turkey 100 100 100 Graham Plastpak Plastik Ambalaj Sanayi Limited Sirketi (e) Dec-31 Turkey — 100 — Graham Packaging European Services Limited Dec-31 United Kingdom 100 100 100 Graham Packaging Plastics Limited Dec-31 United Kingdom 100 100 100 Ivex Holdings, Ltd. Dec-31 United Kingdom 100 100 100 Ivex Plastics Limited (q) Dec-31 United Kingdom 100 100 100 Kama Europe Limited Dec-31 United Kingdom 100 100 100 Pactiv (Films) Limited (r) Dec-31 United Kingdom 100 — 100 Baker's Choice Products, Inc. Dec-31 U.S.A. 100 100 100 BCP/Graham Holdings L.L.C. Dec-31 U.S.A. 100 100 100 Blue Ridge Holding Corp. Dec-31 U.S.A. 100 100 100 Blue Ridge Paper Products Inc. Dec-31 U.S.A. 100 100 100 BRPP, LLC Dec-31 U.S.A. 100 100 100 Closure Systems International Americas, Inc. Dec-31 U.S.A. 100 100 100 Closure Systems International Holdings LLC Dec-31 U.S.A. 100 100 100 Closure Systems International Inc. Dec-31 U.S.A. 100 100 100 Closure Systems International Packaging Machinery Inc. Dec-31 U.S.A. 100 100 100 Closure Systems Mexico Holdings LLC Dec-31 U.S.A. 100 100 100 Coast-Packaging Company (California General Partnership) (b) Dec-31 U.S.A. 50 50 50 CSI Mexico LLC Dec-31 U.S.A. 100 100 100 CSI Sales & Technical Services Inc. Dec-31 U.S.A. 100 100 100 Evergreen Packaging Inc. Dec-31 U.S.A. 100 100 100 GEC Packaging Technologies LLC Dec 31 U.S.A. 100 100 100 GPC Holdings LLC (f) Dec-31 U.S.A. — 100 — GPC Opco GP LLC Dec-31 U.S.A. 100 100 100 GPC Sub GP LLC Dec-31 U.S.A. 100 100 100 GPC US LLC (c) Dec-31 U.S.A. 100 — 100 Graham Packaging Acquisition Corp. (f) Dec-31 U.S.A. — 100 — Graham Packaging Company Europe LLC Dec-31 U.S.A. 100 100 100 Graham Packaging Company Inc. Dec-31 U.S.A. 100 100 100 Graham Packaging Company, L.P. Dec-31 U.S.A. 100 100 100 Graham Packaging Holdings Company Dec-31 U.S.A. 100 100 100 Graham Packaging International Plastics Products Inc. Dec-31 U.S.A. 100 100 100 Graham Packaging Latin America, LLC Dec-31 U.S.A. 100 100 100 Graham Packaging Leasing USA LLC Dec-31 U.S.A. 100 100 100 Graham Packaging PET Technologies Inc. Dec-31 U.S.A. 100 100 100 Graham Packaging Plastic Products LLC (s) Dec-31 U.S.A. 100 100 100 Graham Packaging PX Company Dec-31 U.S.A. 100 100 100 Graham Packaging PX Holding Corporation Dec-31 U.S.A. 100 100 100 Graham Packaging PX, LLC Dec-31 U.S.A. 100 100 100 Pactiv International Holdings Inc. Dec-31 U.S.A. 100 100 100 Pactiv LLC Dec-31 U.S.A. 100 100 100 Pactiv Management Company LLC Dec-31 U.S.A. 100 100 100 Pactiv Packaging Inc. Dec-31 U.S.A. 100 100 100 PCA West Inc. Dec-31 U.S.A. 100 100 100 RenPac Holdings Inc. Dec-31 U.S.A. 100 100 100 Reynolds Consumer Products Holdings LLC Dec-31 U.S.A. 100 100 100 Reynolds Consumer Products LLC Dec-31 U.S.A. 100 100 100 Reynolds Group Holdings Inc. Dec-31 U.S.A. 100 100 100 Reynolds Group Issuer Inc. Dec-31 U.S.A. 100 100 100 Reynolds Group Issuer LLC Dec-31 U.S.A. 100 100 100 Reynolds Manufacturing, Inc. Dec-31 U.S.A. 100 100 100 Reynolds Presto Products Inc. Dec-31 U.S.A. 100 100 100 Reynolds Services Inc. Dec-31 U.S.A. 100 100 100 Southern Plastics Inc. Dec-31 U.S.A. 100 100 100 Trans Western Polymers, Inc. Dec-31 U.S.A. 100 100 100 Alusud Venezuela S.A. (a) Dec-31 Venezuela — 100 — (a) Voluntarily liquidated/deregistered/dissolved during the year. (b) The Group has the control and it has the power to govern the financial and operating policies of the entity. (c) Incorporated during the year. (d) In voluntary liquidation. (e) Sold during the year. (f) Merged during the year with another entity in the Group. (g) Included as a group entity on the basis that Beverage Packaging Holdings I Limited is the manager and beneficiary of this entity. (h) Jurisdiction changed during the year from Luxembourg. (i) Name changed during the year from Beverage Packaging Holdings (Luxembourg) I S.A. (j) Name changed during the year from Beverage Packaging Holdings (Luxembourg) III S.à r.l. (k) Name changed during the year from Beverage Packaging Holdings (Luxembourg) V S.A. (l) Jurisdiction changed during the year from Netherlands. (m) Name changed during the year from Closure Systems International B.V. (n) Name changed during the year from Evergreen Packaging International B.V. (o) Name changed during the year from Reynolds Group Issuer (Luxembourg) S.A. (p) Name changed during the year from Reynolds Packaging International B.V. (q) Name changed during the year from Closure Systems International (UK) Limited. (r) Company restored to the UK Register of Companies during the year. (s) Name changed during the year from Graham Packaging Plastic Products Inc.

Operating leases (Tables)

Operating leases (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of leases [Abstract]
Disclosure of finance lease and operating lease by lessee	Non-cancellable operating lease rentals are payable as follows: As of December 31, (In $ million) 2017 2016 Less than one year 110 103 Between 1 and 5 years 244 239 More than 5 years 63 76 Total 417 418

Condensed consolidating guara54

Condensed consolidating guarantor financial information (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of separate financial statements [Abstract]
Condensed financial statements	Condensed consolidating statement of comprehensive income For the year ended December 31, 2017 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Revenue — — 9,368 1,352 (196 ) 10,524 Cost of sales — — (7,259 ) (1,139 ) 196 (8,202 ) Gross profit — — 2,109 213 — 2,322 Net other income (expenses) and share of equity method earnings, net of income tax 425 — 176 (69 ) (610 ) (78 ) Selling, marketing and distribution expenses — — (247 ) (30 ) — (277 ) General and administration expenses — — (681 ) (64 ) — (745 ) Profit (loss) from operating activities 425 — 1,357 50 (610 ) 1,222 Financial income 17 567 26 65 (626 ) 49 Financial expenses (2 ) (423 ) (904 ) (47 ) 626 (750 ) Net financial income (expenses) 15 144 (878 ) 18 — (701 ) Profit (loss) from continuing operations before income tax 440 144 479 68 (610 ) 521 Income tax (expense) benefit (2 ) (22 ) (34 ) (23 ) — (81 ) Profit (loss) from continuing operations 438 122 445 45 (610 ) 440 Profit (loss) from discontinued operations, net of income tax (1 ) — (1 ) — 1 (1 ) Profit (loss) for the year 437 122 444 45 (609 ) 439 Total other comprehensive income (loss), net of income tax 257 — 253 92 (345 ) 257 Total comprehensive income (loss) for the year 694 122 697 137 (954 ) 696 Profit (loss) attributable to: Equity holder of the Group - continuing operations 438 122 445 43 (610 ) 438 Equity holder of the Group - discontinued operations (1 ) — (1 ) — 1 (1 ) Non-controlling interests — — — 2 — 2 437 122 444 45 (609 ) 439 Total comprehensive income (loss) attributable to: Equity holder of the Group - continuing operations 695 122 698 135 (955 ) 695 Equity holder of the Group - discontinued operations (1 ) — (1 ) — 1 (1 ) Non-controlling interests — — — 2 — 2 694 122 697 137 (954 ) 696 Condensed consolidating statement of financial position As of December 31, 2017 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Assets Cash and cash equivalents — — 457 160 — 617 Trade and other receivables, net — — 93 1,043 — 1,136 Inventories — — 1,225 145 — 1,370 Inter-group receivables — 717 25 — (742 ) — Assets held for sale — — 3 141 — 144 Other assets — 4 43 18 — 65 Total current assets — 721 1,846 1,507 (742 ) 3,332 Investments in subsidiaries 1,407 — 1,125 — (2,532 ) — Property, plant and equipment — — 2,601 322 — 2,923 Intangible assets — — 9,306 353 — 9,659 Inter-group receivables 9 6,763 1,609 149 (8,530 ) — Other assets 330 282 114 42 — 768 Total non-current assets 1,746 7,045 14,755 866 (11,062 ) 13,350 Total assets 1,746 7,766 16,601 2,373 (11,804 ) 16,682 Liabilities Trade and other payables 33 125 786 172 — 1,116 Borrowings — — 52 418 — 470 Inter-group payables — 4 718 20 (742 ) — Liabilities directly associated with assets held for sale — — — 34 — 34 Other liabilities 6 — 257 35 — 298 Total current liabilities 39 129 1,813 679 (742 ) 1,918 Borrowings — 6,897 4,022 — — 10,919 Inter-group liabilities 65 490 7,304 671 (8,530 ) — Other liabilities — 66 2,055 72 — 2,193 Total non-current liabilities 65 7,453 13,381 743 (8,530 ) 13,112 Total liabilities 104 7,582 15,194 1,422 (9,272 ) 15,030 Net assets 1,642 184 1,407 951 (2,532 ) 1,652 Equity Equity attributable to equity holder of the Group 1,642 184 1,407 941 (2,532 ) 1,642 Non-controlling interests — — — 10 — 10 Total equity 1,642 184 1,407 951 (2,532 ) 1,652 Condensed consolidating statement of cash flows For the year ended December 31, 2017 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Net cash from (used in) operating activities (18 ) (397 ) 1,245 (136 ) 146 840 Cash flows from (used in) investing activities Acquisition of property, plant and equipment and intangible assets — — (362 ) (48 ) — (410 ) Proceeds from sale of property, plant and equipment and other assets — — 5 — — 5 Disposal of businesses, net of cash disposed — — 12 32 — 44 Net related party (advances) repayments — 446 (413 ) 14 (47 ) — Related party interest received — 131 15 — (146 ) — Other — — 2 — — 2 Net cash from (used in) investing activities — 577 (741 ) (2 ) (193 ) (359 ) Cash flows from (used in) financing activities Drawdown of borrowings — — — 452 — 452 Repayment of borrowings — (445 ) (336 ) (440 ) — (1,221 ) Net related party borrowings (repayments) 18 265 (459 ) 129 47 — Payment of debt transaction costs — — (6 ) (4 ) — (10 ) Other — — (3 ) (3 ) — (6 ) Net cash from (used in) financing activities 18 (180 ) (804 ) 134 47 (785 ) Condensed consolidating statement of comprehensive income For the year ended December 31, 2016 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Revenue — — 9,386 1,446 (186 ) 10,646 Cost of sales — — (7,224 ) (1,221 ) 186 (8,259 ) Gross profit — — 2,162 225 — 2,387 Net other income (expenses) and share of equity method earnings, net of income tax 151 — 130 (64 ) (289 ) (72 ) Selling, marketing and distribution expenses — — (281 ) (34 ) — (315 ) General and administration expenses — — (779 ) (76 ) — (855 ) Profit (loss) from operating activities 151 — 1,232 51 (289 ) 1,145 Financial income 17 813 29 58 (748 ) 169 Financial expenses — (724 ) (1,041 ) (25 ) 748 (1,042 ) Net financial income (expenses) 17 89 (1,012 ) 33 — (873 ) Profit (loss) from continuing operations before income tax 168 89 220 84 (289 ) 272 Income tax (expense) benefit (3 ) (33 ) (43 ) (26 ) — (105 ) Profit (loss) from continuing operations 165 56 177 58 (289 ) 167 Profit (loss) from discontinued operations, net of income tax (6 ) — 1 — (1 ) (6 ) Profit (loss) for the year 159 56 178 58 (290 ) 161 Total other comprehensive income (loss), net of income tax 8 — 4 (85 ) 81 8 Total comprehensive income (loss) for the year 167 56 182 (27 ) (209 ) 169 Profit (loss) attributable to: Equity holder of the Group - continuing operations 165 56 177 56 (289 ) 165 Equity holder of the Group - discontinued operations (6 ) — 1 — (1 ) (6 ) Non-controlling interests — — — 2 — 2 159 56 178 58 (290 ) 161 Total comprehensive income (loss) attributable to: Equity holder of the Group - continuing operations 173 56 181 (29 ) (208 ) 173 Equity holder of the Group - discontinued operations (6 ) — 1 — (1 ) (6 ) Non-controlling interests — — — 2 — 2 167 56 182 (27 ) (209 ) 169 Condensed consolidating statement of financial position As of December 31, 2016 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Assets Cash and cash equivalents — — 757 175 — 932 Trade and other receivables, net 6 — 152 893 — 1,051 Inventories — — 1,090 155 — 1,245 Inter-group receivables — 332 21 2 (355 ) — Assets held for sale — — 4 22 — 26 Other assets — — 57 21 — 78 Total current assets 6 332 2,081 1,268 (355 ) 3,332 Investments in subsidiaries 710 — 907 — (1,617 ) — Property, plant and equipment — — 2,626 384 — 3,010 Intangible assets — — 9,556 346 — 9,902 Inter-group receivables 13 7,266 1,059 128 (8,466 ) — Other assets 330 258 85 37 — 710 Total non-current assets 1,053 7,524 14,233 895 (10,083 ) 13,622 Total assets 1,059 7,856 16,314 2,163 (10,438 ) 16,954 Liabilities Trade and other payables 60 144 785 193 — 1,182 Borrowings 1 — 338 407 — 746 Inter-group payables — 1 337 20 (358 ) — Liabilities directly associated with assets held for sale — — — 23 — 23 Other liabilities 5 1 314 42 — 362 Total current liabilities 66 146 1,774 685 (358 ) 2,313 Borrowings — 7,332 3,992 1 — 11,325 Inter-group liabilities 45 272 7,637 509 (8,463 ) — Other liabilities — 81 2,201 77 — 2,359 Total non-current liabilities 45 7,685 13,830 587 (8,463 ) 13,684 Total liabilities 111 7,831 15,604 1,272 (8,821 ) 15,997 Net assets 948 25 710 891 (1,617 ) 957 Equity Equity attributable to equity holder of the Group 948 25 710 882 (1,617 ) 948 Non-controlling interests — — — 9 — 9 Total equity 948 25 710 891 (1,617 ) 957 Condensed consolidating statement of cash flows For the year ended December 31, 2016 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Net cash from (used in) operating activities (46 ) (727 ) 1,132 68 449 876 Cash flows from (used in) investing activities Acquisition of property, plant and equipment and intangible assets — — (286 ) (38 ) — (324 ) Proceeds from sale of property, plant and equipment and other assets — — 10 3 — 13 Disposal of businesses, net of cash disposed — — 149 — — 149 Net related party (advances) repayments — 1,811 (38 ) 4 (1,777 ) — Related party interest received — 450 4 — (449 ) 5 Net cash from (used in) investing activities — 2,261 (161 ) (31 ) (2,226 ) (157 ) Cash flows from (used in) financing activities Drawdown of borrowings — 3,152 1,348 206 — 4,706 Repayment of borrowings — (4,774 ) (1,450 ) (115 ) — (6,339 ) Net related party borrowings (repayments) 45 122 (1,824 ) (120 ) 1,777 — Payment of debt transaction costs — (34 ) (76 ) — — (110 ) Other — — (5 ) (1 ) — (6 ) Net cash from (used in) financing activities 45 (1,534 ) (2,007 ) (30 ) 1,777 (1,749 ) Condensed consolidating statement of comprehensive income For the year ended December 31, 2015 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Revenue — — 9,795 1,594 (211 ) 11,178 Cost of sales — — (7,825 ) (1,364 ) 211 (8,978 ) Gross profit — — 1,970 230 — 2,200 Net other income (expenses) and share of equity method earnings, net of income tax (358 ) — 110 (15 ) 316 53 Selling, marketing and distribution expenses — — (228 ) (34 ) — (262 ) General and administration expenses — — (668 ) (77 ) — (745 ) Profit (loss) from operating activities (358 ) — 1,184 104 316 1,246 Financial income 19 1,074 18 72 (1,161 ) 22 Financial expenses (15 ) (1,238 ) (1,433 ) (37 ) 1,161 (1,562 ) Net financial income (expenses) 4 (164 ) (1,415 ) 35 — (1,540 ) Profit (loss) from continuing operations before income tax (354 ) (164 ) (231 ) 139 316 (294 ) Income tax (expense) benefit (2 ) 43 (68 ) (33 ) — (60 ) Profit (loss) from continuing operations (356 ) (121 ) (299 ) 106 316 (354 ) Profit (loss) from discontinued operations, net of income tax 2,672 — 2,678 4 (2,682 ) 2,672 Profit (loss) for the year 2,316 (121 ) 2,379 110 (2,366 ) 2,318 Total other comprehensive income (loss), net of income tax (391 ) — (369 ) (125 ) 494 (391 ) Total comprehensive income (loss) for the year 1,925 (121 ) 2,010 (15 ) (1,872 ) 1,927 Profit (loss) attributable to: Equity holder of the Group - continuing operations (356 ) (121 ) (299 ) 104 316 (356 ) Equity holder of the Group - discontinued operations 2,672 — 2,678 4 (2,682 ) 2,672 Non-controlling interests — — — 2 — 2 2,316 (121 ) 2,379 110 (2,366 ) 2,318 Total comprehensive income (loss) attributable to: Equity holder of the Group - continuing operations (326 ) (121 ) (247 ) (13 ) 381 (326 ) Equity holder of the Group - discontinued operations 2,251 — 2,257 (4 ) (2,253 ) 2,251 Non-controlling interests — — — 2 — 2 1,925 (121 ) 2,010 (15 ) (1,872 ) 1,927 Condensed consolidating statement of cash flows For the year ended December 31, 2015 (In $ million) Parent Reynolds Notes Issuers Other guarantor entities Non-guarantor entities Adjustments and eliminations Consolidated Net cash from (used in) operating activities (41 ) (800 ) 698 (26 ) 823 654 Cash flows from (used in) investing activities Acquisition of property, plant and equipment and intangible assets — — (323 ) (58 ) — (381 ) Purchases of short-term investments — — (200 ) — — (200 ) Proceeds from sale of short-term investments — — 200 — — 200 Proceeds from sale of property, plant and equipment and other assets — — 23 — — 23 Proceeds from insurance claims — — 26 — — 26 Disposal of businesses, net of cash disposed — — 4,168 (20 ) — 4,148 Net related party (advances) repayments — 4,010 (9 ) 12 (4,013 ) — Proceeds from intercompany share repurchase 41 — — — (41 ) — Intercompany capital injection — — (7 ) — 7 — Related party interest received — 803 14 6 (823 ) — Other — — 3 1 — 4 Net cash from (used in) investing activities 41 4,813 3,895 (59 ) (4,870 ) 3,820 Cash flows from (used in) financing activities Drawdown of borrowings — — — 150 — 150 Repayment of borrowings — (3,982 ) (72 ) (228 ) — (4,282 ) Net related party borrowings (repayments) — (30 ) (4,022 ) 39 4,013 — Payment of debt transaction costs — — (15 ) — — (15 ) Payment for intercompany share repurchase — — (41 ) — 41 — Proceeds from intercompany capital injection — — — 7 (7 ) — Other — — (4 ) (5 ) — (9 ) Net cash from (used in) financing activities — (4,012 ) (4,154 ) (37 ) 4,047 (4,156 )

Basis of preparation (Details)

Basis of preparation (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Adjustments For Error Corrections [Line Items]
Provisions for employee benefits		$ 1,258	$ 1,410
Other comprehensive income		257	8	$ (391)
Gross profit		2,322	2,387	2,200
General and administration expenses	[1]	(745)	(855)	(745)
Profit (loss)		439	161	2,318
Adjusted EBITDA from continuing operations		2,078	2,103	2,019
Net cash from operating activities		$ 840	$ 876	654
Overstatement of Employee Benefit Liability [member]
Adjustments For Error Corrections [Line Items]
Provisions for employee benefits				(19)
Net deferred tax liabilities				7
Other comprehensive income				12
Gross profit				0
Amortization Expense Error [member]
Adjustments For Error Corrections [Line Items]
Intangible assets other than goodwill				18
General and administration expenses				18
Profit (loss)				11
Adjusted EBITDA from continuing operations				0
Net cash from operating activities				$ 0
[1]	For information on expenses by nature, refer to notes 8, 9, 12, 13, 14, 17 and 23.

Significant accounting polici56

Significant accounting policies (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Bottom of range [member] | Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	20 years
Bottom of range [member] | Plant and Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	3 years
Bottom of range [member] | Fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	3 years
Bottom of range [member] | Brand names [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	5 years
Bottom of range [member] | Customer-related intangible assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	6 years
Bottom of range [member] | Technology-based intangible assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	3 years
Bottom of range [member] | Copyrights, patents and other industrial property rights, service and operating rights [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	5 years
Top of range [member] | Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	50 years
Top of range [member] | Plant and Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	25 years
Top of range [member] | Fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	20 years
Top of range [member] | Brand names [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	15 years
Top of range [member] | Customer-related intangible assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	25 years
Top of range [member] | Technology-based intangible assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	15 years
Top of range [member] | Copyrights, patents and other industrial property rights, service and operating rights [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	14 years
Euro Member Countries, Euro [member]
Disclosure of detailed information about property, plant and equipment [line items]
Average foreign exchange rate	1.13	1.11	1.11
Closing foreign exchange rate	1.19	1.06
Mexico, Pesos [member]
Disclosure of detailed information about property, plant and equipment [line items]
Average foreign exchange rate	0.53	0.54	0.63
Closing foreign exchange rate	0.51	0.48
New Zealand, Dollars [member]
Disclosure of detailed information about property, plant and equipment [line items]
Average foreign exchange rate	0.71	0.70	0.70
Closing foreign exchange rate	0.71	0.70
Canada, Dollars [member]
Disclosure of detailed information about property, plant and equipment [line items]
Average foreign exchange rate	0.77	0.75	0.78
Closing foreign exchange rate	0.80	0.74

Segment reporting (Details)

Segment reporting (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of operating segments [line items]
Revenue	$ 10,524	$ 10,646	$ 11,178
Gross profit	2,322	2,387	2,200
Expenses and other income	(1,100)	(1,242)	(954)
Profit from operating activities	1,222	1,145	1,246
Financial income	49	169	22
Financial expenses	(750)	(1,042)	(1,562)
Profit (loss) from continuing operations before income tax	521	272	(294)
Income tax (expense) benefit	(81)	(105)	(60)
Profit (loss) from continuing operations	440	167	(354)
Depreciation and amortisation expense	674	707	714
Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations	1,896	1,852	1,960
Asset impairment charges, net of reversals	45	45	17
(Gain) loss on sale or disposal of businesses and non-current assets	10
Non-cash change in multi-employer pension plan withdrawal liability		(11)
Non-cash pension expense, net of settlement gain	58	124	65
Operational process engineering-related consultancy costs	15	21	18
Related party management fee	31	40	59
Restructuring costs, net of reversals	23	49	9
Unrealized (gain) loss on derivatives		(20)	(106)
Other	0	3	(3)
Adjusted EBITDA from continuing operations	2,078	2,103	2,019
Segment assets (excluding intercompany balances)	16,682	16,954
Additions	392	340
Additions	12	4
Segment liabilities (excluding intercompany balances)	15,030	15,997
Reynolds Consumer Products [member]
Disclosure of operating segments [line items]
Revenue	2,959	2,936	2,969
Pactiv Foodservice [member]
Disclosure of operating segments [line items]
Revenue	3,729	3,748	3,958
Graham Packaging [member]
Disclosure of operating segments [line items]
Revenue	2,147	2,223	2,447
Evergreen [member]
Disclosure of operating segments [line items]
Revenue	1,562	1,580	1,653
Closures [member]
Disclosure of operating segments [line items]
Revenue	901	928	982
Operating segments [member] | Reynolds Consumer Products [member]
Disclosure of operating segments [line items]
Revenue	2,807	2,790	2,796
Gross profit	853	873	743
Expenses and other income	(283)	(307)	(237)
Profit from operating activities	570	566	506
Depreciation and amortisation expense	86	92	96
Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations	656	658	602
Asset impairment charges, net of reversals	0	0	0
(Gain) loss on sale or disposal of businesses and non-current assets	0
Non-cash change in multi-employer pension plan withdrawal liability		0
Non-cash pension expense, net of settlement gain	0	0	0
Operational process engineering-related consultancy costs	3	0	0
Related party management fee	0	0	0
Restructuring costs, net of reversals	5	0	0
Unrealized (gain) loss on derivatives		(8)	(21)
Other	(4)	0	0
Adjusted EBITDA from continuing operations	660	650	581
Segment assets (excluding intercompany balances)	4,122	4,047
Additions	55	43
Additions	2	1
Segment liabilities (excluding intercompany balances)	596	808
Operating segments [member] | Pactiv Foodservice [member]
Disclosure of operating segments [line items]
Revenue	3,237	3,254	3,414
Gross profit	721	691	620
Expenses and other income	(319)	(333)	(177)
Profit from operating activities	402	358	443
Depreciation and amortisation expense	205	223	211
Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations	607	581	654
Asset impairment charges, net of reversals	36	28	6
(Gain) loss on sale or disposal of businesses and non-current assets	11
Non-cash change in multi-employer pension plan withdrawal liability		(1)
Non-cash pension expense, net of settlement gain	0	0	0
Operational process engineering-related consultancy costs	12	21	18
Related party management fee	0	0	0
Restructuring costs, net of reversals	8	31	1
Unrealized (gain) loss on derivatives		(7)	(77)
Other	3	9	0
Adjusted EBITDA from continuing operations	677	662	602
Segment assets (excluding intercompany balances)	4,743	4,797
Additions	104	85
Additions	2	0
Segment liabilities (excluding intercompany balances)	881	1,215
Operating segments [member] | Graham Packaging [member]
Disclosure of operating segments [line items]
Revenue	2,147	2,223	2,447
Gross profit	323	335	364
Expenses and other income	(188)	(202)	(207)
Profit from operating activities	135	133	157
Depreciation and amortisation expense	257	269	282
Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations	392	402	439
Asset impairment charges, net of reversals	7	11	7
(Gain) loss on sale or disposal of businesses and non-current assets	(6)
Non-cash change in multi-employer pension plan withdrawal liability		0
Non-cash pension expense, net of settlement gain	0	0	0
Operational process engineering-related consultancy costs	0	0	0
Related party management fee	0	0	0
Restructuring costs, net of reversals	4	12	1
Unrealized (gain) loss on derivatives		0	(1)
Other	0	(4)	(1)
Adjusted EBITDA from continuing operations	397	421	445
Segment assets (excluding intercompany balances)	4,430	4,489
Additions	136	109
Additions	4	2
Segment liabilities (excluding intercompany balances)	814	1,028
Operating segments [member] | Evergreen [member]
Disclosure of operating segments [line items]
Revenue	1,448	1,467	1,553
Gross profit	276	315	310
Expenses and other income	(79)	(88)	(79)
Profit from operating activities	197	227	231
Depreciation and amortisation expense	59	57	57
Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations	256	284	288
Asset impairment charges, net of reversals	0	0	0
(Gain) loss on sale or disposal of businesses and non-current assets	0
Non-cash change in multi-employer pension plan withdrawal liability		(10)
Non-cash pension expense, net of settlement gain	0	0	0
Operational process engineering-related consultancy costs	0	0	0
Related party management fee	0	0	0
Restructuring costs, net of reversals	2	1	0
Unrealized (gain) loss on derivatives		(3)	(3)
Other	0	(2)	(3)
Adjusted EBITDA from continuing operations	258	270	282
Segment assets (excluding intercompany balances)	1,163	1,130
Additions	63	73
Additions	3	1
Segment liabilities (excluding intercompany balances)	386	411
Operating segments [member] | Closures [member]
Disclosure of operating segments [line items]
Revenue	885	912	968
Gross profit	155	173	164
Expenses and other income	(103)	(108)	(92)
Profit from operating activities	52	65	72
Depreciation and amortisation expense	66	65	68
Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations	118	130	140
Asset impairment charges, net of reversals	2	6	4
(Gain) loss on sale or disposal of businesses and non-current assets	6
Non-cash change in multi-employer pension plan withdrawal liability		0
Non-cash pension expense, net of settlement gain	0	0	0
Operational process engineering-related consultancy costs	0	0	0
Related party management fee	0	0	0
Restructuring costs, net of reversals	4	5	7
Unrealized (gain) loss on derivatives		(2)	(4)
Other	1	(1)	0
Adjusted EBITDA from continuing operations	131	138	147
Segment assets (excluding intercompany balances)	1,147	1,195
Additions	31	28
Additions	0	0
Segment liabilities (excluding intercompany balances)	255	254
Elimination of intersegment amounts [member]
Disclosure of operating segments [line items]
Revenue	(774)	(769)	(831)
Elimination of intersegment amounts [member] | Reynolds Consumer Products [member]
Disclosure of operating segments [line items]
Revenue	152	146	173
Elimination of intersegment amounts [member] | Pactiv Foodservice [member]
Disclosure of operating segments [line items]
Revenue	492	494	544
Elimination of intersegment amounts [member] | Graham Packaging [member]
Disclosure of operating segments [line items]
Revenue	0	0	0
Elimination of intersegment amounts [member] | Evergreen [member]
Disclosure of operating segments [line items]
Revenue	114	113	100
Elimination of intersegment amounts [member] | Closures [member]
Disclosure of operating segments [line items]
Revenue	16	16	14
Unallocated amounts [member]
Disclosure of operating segments [line items]
Revenue	(774)	(769)	(831)
Gross profit	(6)		(1)
Expenses and other income	(128)	(204)	(162)
Profit from operating activities	(134)	(204)	(163)
Depreciation and amortisation expense	1	1	0
Earnings before interest, tax, depreciation and amortization (“EBITDA”) from continuing operations	(133)	(203)	(163)
Asset impairment charges, net of reversals	0	0	0
(Gain) loss on sale or disposal of businesses and non-current assets	(1)
Non-cash change in multi-employer pension plan withdrawal liability		0
Non-cash pension expense, net of settlement gain	58	124	65
Operational process engineering-related consultancy costs	0	0	0
Related party management fee	31	40	59
Restructuring costs, net of reversals	0	0	0
Unrealized (gain) loss on derivatives		0	0
Other	0	1	1
Adjusted EBITDA from continuing operations	(45)	(38)	$ (38)
Segment assets (excluding intercompany balances)	1,077	1,296
Additions	3	2
Additions	1	0
Segment liabilities (excluding intercompany balances)	$ 12,098	$ 12,281

Segment reporting Geographic (D

Segment reporting Geographic (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of geographical areas [line items]
Revenue	$ 10,524	$ 10,646	$ 11,178
Non-current assets	12,685	13,005
United States [member]
Disclosure of geographical areas [line items]
Revenue	8,962	9,006	9,376
Non-current assets	11,861	12,102
Remaining North American Region [member]
Disclosure of geographical areas [line items]
Revenue	632	620	686
Non-current assets	279	272
Asia [member]
Disclosure of geographical areas [line items]
Revenue	449	462	480
Non-current assets	179	231
Europe [member]
Disclosure of geographical areas [line items]
Revenue	319	383	423
Non-current assets	213	288
South America [member]
Disclosure of geographical areas [line items]
Revenue	152	164	196
Non-current assets	79	92
Other Regions [member]
Disclosure of geographical areas [line items]
Revenue	10	11	17
Non-current assets	74	20
Country of domicile [member]
Disclosure of geographical areas [line items]
Revenue	0	0	$ 0
Non-current assets	$ 49	$ 0

Segment reporting Major custome

Segment reporting Major customers (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of major customers [line items]
Revenue	$ 10,524	$ 10,646	$ 11,178
Reynolds Consumer Products [member]
Disclosure of major customers [line items]
Revenue	2,959	2,936	$ 2,969
Reynolds Consumer Products [member] | Customers [member]
Disclosure of major customers [line items]
Revenue	$ 1,163	$ 1,104

Segment reporting Product lines

Segment reporting Product lines (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of products and services [line items]
Revenue	$ 10,524	$ 10,646	$ 11,178
Foodservice packaging [member]
Disclosure of products and services [line items]
Revenue	3,729	3,748	3,958
Food and beverage package containers [member]
Disclosure of products and services [line items]
Revenue	1,487	1,541	1,704
Waste and storage products [member]
Disclosure of products and services [line items]
Revenue	1,157	1,166	1,205
Cooking products [member]
Disclosure of products and services [line items]
Revenue	1,071	1,060	1,060
Caps and closures [member]
Disclosure of products and services [line items]
Revenue	901	928	982
Carton packaging [member]
Disclosure of products and services [line items]
Revenue	774	809	835
Non-food plastic containers [member]
Disclosure of products and services [line items]
Revenue	660	682	743
Tableware [member]
Disclosure of products and services [line items]
Revenue	731	710	704
Liquid packaging board [member]
Disclosure of products and services [line items]
Revenue	453	414	443
Paper products [member]
Disclosure of products and services [line items]
Revenue	335	357	375
Elimination of intersegment amounts [member]
Disclosure of products and services [line items]
Revenue	$ (774)	$ (769)	$ (831)

Net other income (expenses) (De

Net other income (expenses) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of other operating income (expense) [Abstract]
Asset impairment charges, net of reversals	$ (45)	$ (45)	$ (17)
Gain (loss) on sale or disposal of businesses and non-current assets	(11)	(4)	3
Net foreign currency exchange gains (losses)	(2)	(10)	12
Related party management fee (refer to note 21)	(31)	(40)	(59)
Unrealized gain (loss) on derivatives (refer to note 20)	0	18	114
Other	11	9	0
Net other income (expenses)	$ (78)	$ (72)	$ 53

Discontinued operations and a62

Discontinued operations and assets and liabilities held for sale (Details) € in Millions, $ in Millions	Mar. 13, 2015USD ($)	Jun. 30, 2017EUR (€)	Nov. 30, 2016EUR (€)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Disclosure of Non-current Assets Held for Sale and Discontinued Operations [Line Items]
Consideration paid (received)	$ 4,149
Contingent consideration proceeds | €		€ 10	€ 150
Cash proceeds received						$ 4,233
Disposal costs						(5)
Net proceeds received						4,228
Cash and cash equivalents				$ 617	$ 932	1,977
Trade and other receivables, net				1,136	1,051
Deferred tax assets				32	8
Property, plant and equipment				2,923	3,010	3,184
Investments in associates and joint ventures				24	22
Trade and other payables				(1,116)	(1,182)
Deferred tax liabilities				(1,014)	(1,082)
Provisions and employee benefits				(1,258)	(1,410)
Net assets				1,652	957
Revenue				0	0	334
Expenses				0	0	(507)
Profit (loss) before income tax				0	0	(173)
Income tax expense				0	0	(6)
Profit (loss) from discontinued operations prior to gain on disposal				0	0	(179)
Gain (loss) on remeasurement or disposal				(1)	(6)	2,903
Tax expense on disposal				0	0	(52)
Gain (loss) on remeasurement or disposal, net of tax				(1)	(6)	2,851
Profit (loss) from discontinued operations				(1)	(6)	2,672
Net cash from (used in) operating activities				0	(7)	(16)
Net cash used in investing activities				0	0	(27)
Net cash used in financing activities				0	0	0
Net cash from (used in) discontinued operations				$ 0	$ (7)	(43)
Discontinued operations [member]
Disclosure of Non-current Assets Held for Sale and Discontinued Operations [Line Items]
Contingent consideration receivable						169
Indemnification reserve						(12)
Cash and cash equivalents						84
Trade and other receivables, net						204
Current tax assets						3
Inventories						191
Deferred tax assets						33
Property, plant and equipment						795
Intangible assets						982
Investments in associates and joint ventures						112
Other current and non-current assets						177
Trade and other payables						(278)
Current tax liabilities						(52)
Deferred tax liabilities						(61)
Provisions and employee benefits						(192)
Other current and non-current liabilities						(64)
Net assets						1,934
Gain on sale before reclassification of foreign currency translation reserve						2,451
Reclassification of foreign currency translation reserve						452
Gain (loss) on remeasurement or disposal						$ 2,903

Personnel expenses (Details)

Personnel expenses (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Employee Benefits [Line Items]
Employee benefits expense	$ 2,058	$ 2,122	$ 2,061
Discontinued operations [member]
Employee Benefits [Line Items]
Employee benefits expense	$ 0	$ 0	$ 68

Financial income and expenses64

Financial income and expenses (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenue [abstract]
Interest income	$ 3	$ 5	$ 3
Interest income on related party loans (refer to note 21)	17	17	19
Net gain in fair value of derivatives	29	134	0
Net foreign currency exchange gain	0	13	0
Financial income	49	169	22
Transaction costs	(17)	(28)	(33)
Fair value adjustment of acquired notes	1	2	2
Embedded derivatives	7	8	9
Net loss in fair value of derivatives	0	0	(198)
Net foreign currency exchange loss	(44)	0	(32)
Loss on extinguishment of debt(a)(b)(c)	(67)	(168)	(305)
Other	(13)	(12)	(11)
Financial expenses	(750)	(1,042)	(1,562)
Net financial expenses	(701)	(873)	(1,540)
Reynolds Notes, Senior Notes 8.250%, Credit Agreement, And 2017 Securitization Facility [member]
Revenue [abstract]
Write off of deferred debt issuance cost	56
Securitization Facility [member]
Revenue [abstract]
Interest expense on borrowings	(13)	(9)	(8)
Credit Agreement [member]
Revenue [abstract]
Interest expense on borrowings	$ (146)	(119)	(110)
Reynolds Notes, Senior Secured Notes 7.125% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	7.125%
Revenue [abstract]
Interest expense on borrowings	$ 0	(26)	(57)
Transaction costs			1
Redemption premium			8
Reynolds Notes, Senior Secured Notes 7.875% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	7.875%
Revenue [abstract]
Interest expense on borrowings	$ 0	(27)	(64)
Reynolds Notes, Senior Secured Notes 5.750% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	5.75%
Revenue [abstract]
Interest expense on borrowings	$ (186)	(186)	(186)
Reynolds Notes, Senior Secured Notes 6.875% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	6.875%
Revenue [abstract]
Interest expense on borrowings	$ (44)	(65)	(69)
Reynolds Notes, Senior Secured Notes Floating Rate [member]
Revenue [abstract]
Interest expense on borrowings	$ (35)	(16)	0
Reynolds Notes, Senior Secured Notes 5.125% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	5.125%
Revenue [abstract]
Interest expense on borrowings	$ (82)	(41)	0
Reynolds Notes, Senior Notes 8.500% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	8.50%
Revenue [abstract]
Interest expense on borrowings	$ 0	(28)	(63)
Reynolds Notes, Senior Notes 9.000% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	9.00%
Revenue [abstract]
Interest expense on borrowings	$ 0	(28)	(73)
Reynolds Notes, Senior Notes 9.875% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	9.875%
Revenue [abstract]
Interest expense on borrowings	$ 0	(83)	(147)
Reynolds Notes, Senior Notes 8.250% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	8.25%
Revenue [abstract]
Interest expense on borrowings	$ (4)	(75)	(82)
Reynolds Notes, Senior Notes 8.250% [member]
Revenue [abstract]
Redemption premium	$ 11
Certain Senior Secured Notes And Senior Notes [member]
Revenue [abstract]
Write off of deferred debt issuance cost		43
Redemption premium		125	296
Reynolds Notes, Senior Notes 7.000% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	7.00%
Revenue [abstract]
Interest expense on borrowings	$ (56)	(29)	0
2013 Notes, Senior Notes 5.625% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	5.625%
Revenue [abstract]
Interest expense on borrowings	$ 0	(30)	(36)
2013 Notes, Senior Subordinated Notes 6.000% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	6.00%
Revenue [abstract]
Interest expense on borrowings	$ 0	(18)	(35)
Pactiv Notes, Debentures 8.125% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	8.125%
Revenue [abstract]
Interest expense on borrowings	$ (11)	(24)	(24)
Pactiv Notes, Notes 6.400% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	6.40%
Revenue [abstract]
Interest expense on borrowings	$ (1)	(1)	(1)
Pactiv Notes, Debentures 7.950% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	7.95%
Revenue [abstract]
Interest expense on borrowings	$ (22)	(22)	(22)
Pactiv Notes, Debentures 8.375% [member]
Analysis of income and expense [Line Items]
Borrowings, interest rate	8.375%
Revenue [abstract]
Interest expense on borrowings	$ (17)	$ (17)	$ (17)

Income tax (Details)

Income tax (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current tax (expense) benefit
Current year	$ (201)	$ (123)	$ (89)
Adjustments for prior years	2	(1)	0
Current tax expense (benefit) and adjustments for current tax of prior periods	(199)	(124)	(89)
Deferred tax (expense) benefit
Origination and reversal of temporary differences	100	16	23
Recognition of previously unrecognized tax losses and temporary differences	24	0	10
Adjustments for prior years	(6)	3	(4)
Deferred tax expense (benefit)	118	19	29
Income tax (expense) benefit	(81)	(105)	(60)
Income tax relating to components of other comprehensive income	25	45	$ 99
Current tax assets	14	21
Current tax liabilities	$ 44	$ 46

Income tax Reconciliation (Deta

Income tax Reconciliation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Profit (loss) from continuing operations before income tax	$ 521	$ 272	$ (294)
Income tax using the New Zealand tax rate of 28%	(146)	(76)	83
Effect of tax rates in foreign jurisdictions	(57)	(21)	(3)
Non-deductible expenses and permanent differences	(30)	(14)	(25)
Tax exempt income and income at a reduced tax rate	9	2	3
Currency translation (gain) loss	25	11	(14)
Domestic manufacturing deduction	13	13	0
Withholding tax	(10)	(5)	(6)
Deemed mandatory repatriation	(5)	0	0
Tax rate modifications	339	0	0
Write-off of previously recognized deferred tax assets	(228)	0	(31)
Recognition of deferred tax asset for previously unrecognized tax losses	24	0	8
Change in unrecognized tax losses and temporary differences	(21)	(15)	(66)
Tax on unremitted earnings	9	(1)	(7)
Over (under) provided in prior periods	(4)	2	(4)
Other	1	(1)	2
Income tax (expense) benefit	$ (81)	$ (105)	$ (60)

Income tax Change in Tax Rates

Income tax Change in Tax Rates (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Abstract]
Tax rate modifications	$ 339	$ 0	$ 0
Tax Cuts and Jobs Act of 2017, reclassification	42
Interest carryforward		$ 562
Tax Cuts and Jobs Act of 2017, change in tax rate, deferred tax asset	228
Tax Cuts and Jobs Act of 2017, change in tax rate, deferred tax liability	$ 5

Income tax Deferred Tax Asset R

Income tax Deferred Tax Asset Rollforward (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	$ (1,074)	$ (1,048)
Deferred tax expense (income) recognised in profit or loss	118	19
Deferred tax relating to items credited (charged) directly to equity	(25)	(45)
Increase (decrease) through net exchange differences, deferred tax liability (asset)	(1)	0
Deferred tax liability (asset)	(982)	(1,074)
Deferred tax assets	32	8
Deferred tax liabilities	(1,014)	(1,082)
Derivatives [member]
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	(99)	(33)
Deferred tax expense (income) recognised in profit or loss	26	(66)
Deferred tax relating to items credited (charged) directly to equity	0	0
Increase (decrease) through net exchange differences, deferred tax liability (asset)	0	0
Deferred tax liability (asset)	(73)	(99)
Property, plant and equipment [member]
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	(556)	(583)
Deferred tax expense (income) recognised in profit or loss	197	26
Deferred tax relating to items credited (charged) directly to equity	0	0
Increase (decrease) through net exchange differences, deferred tax liability (asset)	(1)	1
Deferred tax liability (asset)	(360)	(556)
Intangible assets [member]
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	(1,711)	(1,763)
Deferred tax expense (income) recognised in profit or loss	612	46
Deferred tax relating to items credited (charged) directly to equity	0	0
Increase (decrease) through net exchange differences, deferred tax liability (asset)	(3)	6
Deferred tax liability (asset)	(1,102)	(1,711)
Employee benefits [member]
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	492	490
Deferred tax expense (income) recognised in profit or loss	(214)	47
Deferred tax relating to items credited (charged) directly to equity	(20)	(43)
Increase (decrease) through net exchange differences, deferred tax liability (asset)	0	(2)
Deferred tax liability (asset)	258	492
Unused tax losses [member]
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	97	110
Deferred tax expense (income) recognised in profit or loss	(12)	(13)
Deferred tax relating to items credited (charged) directly to equity	0	0
Increase (decrease) through net exchange differences, deferred tax liability (asset)	0	0
Deferred tax liability (asset)	85	97
Interest [member]
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	562	501
Deferred tax expense (income) recognised in profit or loss	(450)	61
Deferred tax relating to items credited (charged) directly to equity	0	0
Increase (decrease) through net exchange differences, deferred tax liability (asset)	0	0
Deferred tax liability (asset)	112	562
Other Items [member]
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	141	230
Deferred tax expense (income) recognised in profit or loss	(41)	(82)
Deferred tax relating to items credited (charged) directly to equity	(5)	(2)
Increase (decrease) through net exchange differences, deferred tax liability (asset)	3	(5)
Deferred tax liability (asset)	$ 98	$ 141

Income tax Unrecognized Deferre

Income tax Unrecognized Deferred Taxes Rollforward (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible (taxable) temporary differences	$ 239	$ 22
Tax losses	344	512
Total unrecognized deferred tax assets	583	$ 534
Taxable temporary differences [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized tax benefits	$ 35

Trade and other receivables, 70

Trade and other receivables, net Schedule Of Trade And Other Receivables, Net (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Trade Receivables [Line Items]
Trade receivables	$ 1,059	$ 963
Other receivables	69	78
Amounts receivable, related party transactions	8	10
Total current trade and other receivables, net	1,136	1,051
Other receivables	23	22
Total non-current receivables	352	352
Gross carrying amount [member]
Trade Receivables [Line Items]
Trade receivables	1,067	976
Accumulated impairment [member]
Trade Receivables [Line Items]
Trade receivables	(8)	(13)
Rank Group Limited [member]
Trade Receivables [Line Items]
Amounts receivable, related party transactions	$ 329	$ 330

Trade and other receivables, 71

Trade and other receivables, net Aging Of Trade Receivables, Net Of Provision For Impairment (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	$ 1,059	$ 963
Current [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	954	887
Past due 1 to 30 days [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	73	58
Past due 31 to 60 days [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	13	5
Past due 61 to 90 days [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	8	6
Past due more than 90 days [member]
Disclosure of financial assets that are either past due or impaired [line items]
Trade receivables	$ 11	$ 7

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Inventories [Abstract]
Raw materials and consumables	$ 391	$ 331
Work in progress	161	163
Finished goods	717	654
Engineering and maintenance materials	116	115
Provision against inventories	(15)	(18)
Current inventories	1,370	1,245
Classes of Current Inventories [Line Items]
Inventory write-down	6	8	$ 12
Reversal of inventory write-down	3	2	2
Continuing operations [member]
Classes of Current Inventories [Line Items]
Current raw materials	4,600	4,600	5,300
Discontinued operations [member]
Classes of Current Inventories [Line Items]
Current raw materials	$ 0	$ 0	$ 200

Property, plant and equipment73

Property, plant and equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	$ 3,010	$ 3,184	$ 3,184
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	3,010	3,184
Additions	392	340
Capitalization of borrowing costs	3	3
Disposals	(10)	(6)
Depreciation for the year	(419)	(445)	(463)
Impairment losses, net of reversals	(10)	(44)
Other transfers	(68)	(4)
Effect of movements in exchange rates	25	(18)
Property, plant and equipment, ending balance	2,923	3,010	3,184
Land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	168	171	171
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	168	171
Additions	0	0
Capitalization of borrowing costs	0	0
Disposals	0	0
Depreciation for the year	0	0
Impairment losses, net of reversals	0	0
Other transfers	(1)	(1)
Effect of movements in exchange rates	3	(2)
Property, plant and equipment, ending balance	170	168	171
Buildings and Improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	498	538	538
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	498	538
Additions	2	0
Capitalization of borrowing costs	0	0
Disposals	0	(3)
Depreciation for the year	(50)	(51)
Impairment losses, net of reversals	0	(5)
Other transfers	18	24
Effect of movements in exchange rates	4	(5)
Property, plant and equipment, ending balance	472	498	538
Plant and Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	2,100	2,269	2,269
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	2,100	2,269
Additions	0	0
Capitalization of borrowing costs	0	0
Disposals	(10)	(3)
Depreciation for the year	(367)	(392)
Impairment losses, net of reversals	(9)	(38)
Other transfers	235	273
Effect of movements in exchange rates	16	(9)
Property, plant and equipment, ending balance	1,965	2,100	2,269
Capital work in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	226	186	186
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	226	186
Additions	390	340
Capitalization of borrowing costs	3	3
Disposals	0	0
Depreciation for the year	0	0
Impairment losses, net of reversals	(1)	(1)
Other transfers	(320)	(300)
Effect of movements in exchange rates	2	(2)
Property, plant and equipment, ending balance	300	226	186
Finance leased assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	18	20	20
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	18	20
Additions	0	0
Capitalization of borrowing costs	0	0
Disposals	0	0
Depreciation for the year	(2)	(2)
Impairment losses, net of reversals	0	0
Other transfers	0	0
Effect of movements in exchange rates	0	0
Property, plant and equipment, ending balance	16	18	$ 20
Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	6,172	6,172
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	6,172
Property, plant and equipment, ending balance	6,332	6,172
Cost [member] | Land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	168	168
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	168
Property, plant and equipment, ending balance	170	168
Cost [member] | Buildings and Improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	888	888
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	888
Property, plant and equipment, ending balance	903	888
Cost [member] | Plant and Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	4,862	4,862
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	4,862
Property, plant and equipment, ending balance	4,931	4,862
Cost [member] | Capital work in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	226	226
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	226
Property, plant and equipment, ending balance	300	226
Cost [member] | Finance leased assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	28	28
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	28
Property, plant and equipment, ending balance	28	28
Accumulated depreciation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(3,112)	(3,112)
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(3,112)
Property, plant and equipment, ending balance	(3,359)	(3,112)
Accumulated depreciation [member] | Land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	0	0
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	0
Property, plant and equipment, ending balance	0	0
Accumulated depreciation [member] | Buildings and Improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(390)	(390)
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(390)
Property, plant and equipment, ending balance	(431)	(390)
Accumulated depreciation [member] | Plant and Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(2,712)	(2,712)
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(2,712)
Property, plant and equipment, ending balance	(2,916)	(2,712)
Accumulated depreciation [member] | Capital work in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	0	0
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	0
Property, plant and equipment, ending balance	0	0
Accumulated depreciation [member] | Finance leased assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(10)	(10)
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(10)
Property, plant and equipment, ending balance	(12)	(10)
Accumulated impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(50)	(50)
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(50)
Property, plant and equipment, ending balance	(50)	(50)
Accumulated impairment [member] | Land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	0	0
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	0
Property, plant and equipment, ending balance	0	0
Accumulated impairment [member] | Buildings and Improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	0	0
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	0
Property, plant and equipment, ending balance	0	0
Accumulated impairment [member] | Plant and Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(50)	(50)
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(50)
Property, plant and equipment, ending balance	(50)	(50)
Accumulated impairment [member] | Capital work in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	0	0
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	0
Property, plant and equipment, ending balance	0	0
Accumulated impairment [member] | Finance leased assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	0	0
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	0
Property, plant and equipment, ending balance	$ 0	$ 0

Property, plant and equipment D

Property, plant and equipment Depreciation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about depreciation [Line Items]
Depreciation for the year	$ 419	$ 445	$ 463
Write-downs (reversals of write-downs) of property, plant and equipment	10	44	17
Cost of Sales [member]
Disclosure of detailed information about depreciation [Line Items]
Depreciation for the year	411	436	452
General and Administrative Expense [member]
Disclosure of detailed information about depreciation [Line Items]
Depreciation for the year	$ 8	$ 9	$ 11

Intangible assets (Details)

Intangible assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	$ 9,902	$ 10,192	$ 10,192
Intangible assets and goodwill, beginning balance	9,902	10,192
Additions	12	4
Disposals, intangible assets and goodwill	(5)	(5)
Amortization for the year	(255)	(262)	(251)
Impairment losses	(5)	(2)
Transfers to assets held for sale	(25)
Other transfers	(1)
Effect of movements in exchange rates	36	(25)
Intangible assets and goodwill, ending balance	9,659	9,902	10,192
Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	5,431	5,447	5,447
Intangible assets and goodwill, beginning balance	5,431	5,447
Additions	0	0
Disposals, intangible assets and goodwill	(1)	(5)
Impairment losses	0	(1)
Transfers to assets held for sale	19
Other transfers	0
Effect of movements in exchange rates	16	(10)
Intangible assets and goodwill, ending balance	5,465	5,431	5,447
Brand names [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	1,684	1,689	1,689
Intangible assets and goodwill, beginning balance	1,684	1,689
Additions	0	0
Disposals, intangible assets and goodwill	0	0
Amortization for the year	(4)	(5)
Impairment losses	0	0
Transfers to assets held for sale	0
Other transfers	0
Effect of movements in exchange rates	0	0
Intangible assets and goodwill, ending balance	1,680	1,684	1,689
Customer-related intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	2,322	2,512	2,512
Intangible assets and goodwill, beginning balance	2,322	2,512
Additions	0	0
Disposals, intangible assets and goodwill	0	0
Amortization for the year	(168)	(174)
Impairment losses	0	(1)
Transfers to assets held for sale	(42)
Other transfers	0
Effect of movements in exchange rates	20	(15)
Intangible assets and goodwill, ending balance	2,132	2,322	2,512
Technology-based intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	385	463	463
Intangible assets and goodwill, beginning balance	385	463
Additions	10	2
Disposals, intangible assets and goodwill	(4)	0
Amortization for the year	(80)	(80)
Impairment losses	0	0
Transfers to assets held for sale	0
Other transfers	(1)
Effect of movements in exchange rates	0	0
Intangible assets and goodwill, ending balance	310	385	463
Other intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	80	81	81
Intangible assets and goodwill, beginning balance	80	81
Additions	2	2
Disposals, intangible assets and goodwill	0	0
Amortization for the year	(3)	(3)
Impairment losses	(5)	0
Transfers to assets held for sale	(2)
Other transfers	0
Effect of movements in exchange rates	0	0
Intangible assets and goodwill, ending balance	72	80	$ 81
Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	11,532	11,532
Intangible assets and goodwill, beginning balance	11,532
Intangible assets and goodwill, ending balance	11,534	11,532
Gross carrying amount [member] | Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	5,431	5,431
Intangible assets and goodwill, beginning balance	5,431
Intangible assets and goodwill, ending balance	5,465	5,431
Gross carrying amount [member] | Brand names [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	1,763	1,763
Intangible assets and goodwill, beginning balance	1,763
Intangible assets and goodwill, ending balance	1,763	1,763
Gross carrying amount [member] | Customer-related intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	3,357	3,357
Intangible assets and goodwill, beginning balance	3,357
Intangible assets and goodwill, ending balance	3,321	3,357
Gross carrying amount [member] | Technology-based intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	878	878
Intangible assets and goodwill, beginning balance	878
Intangible assets and goodwill, ending balance	883	878
Gross carrying amount [member] | Other intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	103	103
Intangible assets and goodwill, beginning balance	103
Intangible assets and goodwill, ending balance	102	103
Accumulated depreciation and amortisation [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	(1,629)	(1,629)
Intangible assets and goodwill, beginning balance	(1,629)
Intangible assets and goodwill, ending balance	(1,869)	(1,629)
Accumulated depreciation and amortisation [member] | Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	0	0
Intangible assets and goodwill, beginning balance	0
Intangible assets and goodwill, ending balance	0	0
Accumulated depreciation and amortisation [member] | Brand names [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	(79)	(79)
Intangible assets and goodwill, beginning balance	(79)
Intangible assets and goodwill, ending balance	(83)	(79)
Accumulated depreciation and amortisation [member] | Customer-related intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	(1,035)	(1,035)
Intangible assets and goodwill, beginning balance	(1,035)
Intangible assets and goodwill, ending balance	(1,189)	(1,035)
Accumulated depreciation and amortisation [member] | Technology-based intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	(493)	(493)
Intangible assets and goodwill, beginning balance	(493)
Intangible assets and goodwill, ending balance	(573)	(493)
Accumulated depreciation and amortisation [member] | Other intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	(22)	(22)
Intangible assets and goodwill, beginning balance	(22)
Intangible assets and goodwill, ending balance	(24)	(22)
Accumulated impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	(1)	(1)
Intangible assets and goodwill, beginning balance	(1)
Intangible assets and goodwill, ending balance	(6)	(1)
Accumulated impairment [member] | Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	0	0
Intangible assets and goodwill, beginning balance	0
Intangible assets and goodwill, ending balance	0	0
Accumulated impairment [member] | Brand names [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	0	0
Intangible assets and goodwill, beginning balance	0
Intangible assets and goodwill, ending balance	0	0
Accumulated impairment [member] | Customer-related intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	0	0
Intangible assets and goodwill, beginning balance	0
Intangible assets and goodwill, ending balance	0	0
Accumulated impairment [member] | Technology-based intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	0	0
Intangible assets and goodwill, beginning balance	0
Intangible assets and goodwill, ending balance	0	0
Accumulated impairment [member] | Other intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	(1)	(1)
Intangible assets and goodwill, beginning balance	(1)
Intangible assets and goodwill, ending balance	$ (6)	$ (1)

Intangible assets Amortization

Intangible assets Amortization (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Intangible Assets [Abstract]
Cost of sales	$ 42	$ 41	$ 42
General and administration expenses	213	221	209
Amortisation, intangible assets other than goodwill	$ 255	$ 262	$ 251

Intangible assets Segments (Det

Intangible assets Segments (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	$ 5,465	$ 5,431
Brand names [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	1,661	1,661
Other intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	59	63
Reynolds Consumer Products [member] | Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	1,913	1,913
Reynolds Consumer Products [member] | Brand names [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	850	850
Reynolds Consumer Products [member] | Other intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	0	0
Pactiv Foodservice [member] | Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	1,697	1,689
Pactiv Foodservice [member] | Brand names [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	526	526
Pactiv Foodservice [member] | Other intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	59	63
Graham Packaging [member] | Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	1,412	1,410
Graham Packaging [member] | Brand names [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	251	251
Graham Packaging [member] | Other intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	0	0
Evergreen [member] | Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	67	67
Evergreen [member] | Brand names [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	34	34
Evergreen [member] | Other intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	0	0
Closures [member] | Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	376	352
Closures [member] | Brand names [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	0	0
Closures [member] | Other intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	$ 0	$ 0

Intangible assets Narrative (De

Intangible assets Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Amortization for the year	$ (255)	$ (262)	$ (251)
Growth rate used to extrapolate cash flow projections	5.00%
Discount rate applied to cash flow projections	8.30%
Discount rate for costs of disposal of the fair value of asset	0.015
Impairment loss recognised in profit or loss, intangible assets other than goodwill	$ 4
Impairment loss recognised in profit or loss, goodwill	0	2	0
Customer-related intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Amortization for the year	(168)	$ (174)
Graham Packaging [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets	$ 3,400
Percentage of fair value in excess of carrying amount	0.04	0.05
Percentage change in forecasted EBITDA	0.02
Percentage change in forecasted cash flows	0.02
Percentage change in discount rate	0.02
Bottom of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Revenue multiple, significant unobservable inputs, assets	7.5
Royalty rate	0.01
Discount rate for costs of disposal of the fair value of asset	0.01
Top of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Revenue multiple, significant unobservable inputs, assets	10
Royalty rate	0.07
Discount rate for costs of disposal of the fair value of asset	0.015
Amortization Expense Error [member] | Pactiv Foodservice [member] | Customer-related intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Amortization for the year			$ 18

Trade and other payables (Detai

Trade and other payables (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Subclassifications of assets, liabilities and equities [abstract]
Trade payables	$ 646	$ 660
Accrued interest	132	151
Inter-group payables	33	60
Other payables and accrued expenses	305	311
Total current trade and other payables	1,116	1,182
Non-current payables	$ 45	$ 40

Borrowings (Details)

Borrowings (Details) - USD ($) $ in Millions	Dec. 31, 2017	Feb. 28, 2017	Dec. 31, 2016
Disclosure of detailed information about borrowings [line items]
Total borrowings	$ 11,389		$ 12,071
Current borrowings	470		746
Non-current borrowings	$ 10,919		11,325
Credit Agreement [member]
Disclosure of detailed information about borrowings [line items]
Total borrowings		$ 3,583
Reynolds Notes, Senior Secured Notes 5.750% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	5.75%
Reynolds Notes, Senior Secured Notes 6.875% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	6.875%
Reynolds Notes, Senior Secured Notes 5.125% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	5.125%
Reynolds Notes, Senior Notes 8.250% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	8.25%
Reynolds Notes, Senior Notes 7.000% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	7.00%
Pactiv Notes, Debentures 8.125% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	8.125%
Pactiv Notes, Notes 6.400% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	6.40%
Pactiv Notes, Debentures 7.950% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	7.95%
Pactiv Notes, Debentures 8.375% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	8.375%
Gross carrying amount [member]
Disclosure of detailed information about borrowings [line items]
Total borrowings	$ 11,440		12,179
Gross carrying amount [member] | Securitization Facility [member]
Disclosure of detailed information about borrowings [line items]
Total borrowings	420		407
Gross carrying amount [member] | Credit Agreement [member]
Disclosure of detailed information about borrowings [line items]
Total borrowings	$ 3,576		3,578
Gross carrying amount [member] | Reynolds Notes, Senior Secured Notes 5.750% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	5.75%
Total borrowings	$ 3,137		3,237
Gross carrying amount [member] | Reynolds Notes, Senior Secured Notes 6.875% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	6.875%
Total borrowings	$ 645		645
Gross carrying amount [member] | Reynolds Notes, Senior Secured Notes Floating Rate [member]
Disclosure of detailed information about borrowings [line items]
Total borrowings	$ 750		750
Gross carrying amount [member] | Reynolds Notes, Senior Secured Notes 5.125% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	5.125%
Total borrowings	$ 1,600		1,600
Gross carrying amount [member] | Reynolds Notes, Senior Notes 8.250% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	8.25%
Total borrowings	$ 0		345
Gross carrying amount [member] | Reynolds Notes, Senior Notes 7.000% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	7.00%
Total borrowings	$ 800		800
Gross carrying amount [member] | Pactiv Notes, Debentures 8.125% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	8.125%
Total borrowings	$ 0		300
Gross carrying amount [member] | Pactiv Notes, Notes 6.400% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	6.40%
Total borrowings	$ 16		16
Gross carrying amount [member] | Pactiv Notes, Debentures 7.950% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	7.95%
Total borrowings	$ 276		276
Gross carrying amount [member] | Pactiv Notes, Debentures 8.375% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	8.375%
Total borrowings	$ 200		200
Gross carrying amount [member] | Related Party Borrowing [Member]
Disclosure of detailed information about borrowings [line items]
Total borrowings	0		1
Gross carrying amount [member] | Other Borrowing [Member]
Disclosure of detailed information about borrowings [line items]
Total borrowings	20		24
Transaction Cost [member]
Disclosure of detailed information about borrowings [line items]
Total borrowings	(77)		(136)
Embedded Derivatives [member]
Disclosure of detailed information about borrowings [line items]
Total borrowings	32		40
Original Issue Discounts, Net Of Premiums [member]
Disclosure of detailed information about borrowings [line items]
Total borrowings	$ (6)		$ (12)

Borrowings Securitization Facil

Borrowings Securitization Facility (Details) - USD ($) $ in Millions	Dec. 31, 2017	Mar. 22, 2017	Dec. 31, 2016
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 11,389		$ 12,071
2017 Securitization Facility [member]
Disclosure of detailed information about borrowings [line items]
Notional amount		$ 600
Borrowings	$ 420	$ 452
LIBOR [member] | 2017 Securitization Facility [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate floor		0.00%
Borrowings, adjustment to interest rate basis		1.75%

Borrowings Credit Agreement (De

Borrowings Credit Agreement (Details) € in Millions, $ in Millions	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Sep. 29, 2017	Feb. 07, 2017USD ($)	Feb. 07, 2017EUR (€)	Dec. 31, 2016USD ($)	Oct. 07, 2016USD ($)	Aug. 05, 2016USD ($)
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 11,389					$ 12,071
US Term Loans [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	3,315			$ 3,315
Long-term debt	$ 3,282
European Term Loans [member]
Disclosure of detailed information about borrowings [line items]
Borrowings | €		€ 249			€ 249
Long-term debt | €		€ 247
US and European Term Loans [member]
Disclosure of detailed information about borrowings [line items]
Debt instrument, quarterly amortization payment percentage	0.25%	0.25%
Debt instrument, annual prepayment percentage of excess cash flow	50.00%	50.00%
US Revolving Loans [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 302
Long-term debt	$ 62
Reynolds Notes, Senior Secured Notes 5.125% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate floor	5.125%	5.125%
Notional amount								$ 250
Additional US Term Loans [member]
Disclosure of detailed information about borrowings [line items]
Notional amount							$ 1,350
Reynolds Notes, Senior Notes 8.250% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate floor	8.25%	8.25%
Debt instrument, repurchased face amount							500
Reynolds Notes, Senior Secured Notes 6.875% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate floor	6.875%	6.875%
Debt instrument, repurchased face amount							$ 350
Fixed interest rate [member] | US Term Loans [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate floor			2.75%	3.00%	3.00%
Fixed interest rate [member] | European Term Loans [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate floor			3.25%	3.50%	3.50%
Fixed interest rate [member] | US and European Term Loans [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, reduction to rate			0.25%	0.25%	0.25%
Fixed interest rate [member] | Reynolds Notes, Senior Secured Notes 5.125% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate floor								5.125%
Fixed interest rate [member] | Senior Notes Due 2016, 5.625% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate floor							5.625%
Fixed interest rate [member] | Senior Notes Due 2019, 9.875% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate floor							9.875%
Fixed interest rate [member] | Reynolds Notes, Senior Notes 8.250% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate floor							8.25%
Fixed interest rate [member] | Reynolds Notes, Senior Secured Notes 6.875% [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate floor							6.875%
LIBOR [member] | US Term Loans [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate floor	0.00%	0.00%
Borrowings, adjustment to interest rate basis	(2.75%)	(2.75%)		0.00%	0.00%
Floating interest rate [member] | US Term Loans [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, adjustment to interest rate basis				(100.00%)	(100.00%)			25.00%
Floating interest rate [member] | European Term Loans [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, adjustment to interest rate basis								(25.00%)
EURIBOR [member] | European Term Loans [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate floor	0.00%	0.00%						0.00%
Borrowings, adjustment to interest rate basis	(3.25%)	(3.25%)
EURIBOR [member] | Floating interest rate [member] | European Term Loans [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate floor								100.00%
Bottom of range [member] | US and European Term Loans [member]
Disclosure of detailed information about borrowings [line items]
Debt instrument, annual prepayment percentage of excess cash flow	25.00%	25.00%
Top of range [member] | US and European Term Loans [member]
Disclosure of detailed information about borrowings [line items]
Debt instrument, annual prepayment percentage of excess cash flow	0.00%	0.00%

Borrowings Reynolds Notes (Deta

Borrowings Reynolds Notes (Details) - USD ($) $ in Millions	Dec. 15, 2017	Feb. 15, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reynolds Notes, Senior Secured Notes Floating Rate [member]
Disclosure of detailed information about borrowings [line items]
Debt instrument, issuance price, percentage					99.00%
Reynolds Notes, Senior Secured Notes 5.125% [member]
Disclosure of detailed information about borrowings [line items]
Debt instrument, issuance price, percentage					103.50%
Reynolds Notes, Senior Notes 8.250% [member]
Disclosure of detailed information about borrowings [line items]
Debt instrument, redemption price, percentage of principal amount redeemed		102.75%
Debt instrument, redemption amount		$ 345
Reynolds Notes, Senior Secured Notes 5.750% [member]
Disclosure of detailed information about borrowings [line items]
Debt instrument, redemption price, percentage of principal amount redeemed	101.438%
Debt instrument, redemption amount	$ 100
Reynolds Senior Secured Notes [member]
Disclosure of detailed information about borrowings [line items]
Debt instrument, redemption amount				$ 1,568
Reynolds Senior Notes [member]
Disclosure of detailed information about borrowings [line items]
Debt instrument, redemption amount				$ 3,214
LIBOR [member] | Floating interest rate [member] | Reynolds Notes, Senior Secured Notes Floating Rate [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, adjustment to interest rate basis			3.50%

Borrowings 2013 Notes, Pactiv,

Borrowings 2013 Notes, Pactiv, and Other (Details) - USD ($) $ in Millions	Oct. 30, 2016	Jul. 27, 2016	Dec. 31, 2017	Jun. 15, 2017	Dec. 31, 2016	Jun. 27, 2016
Disclosure of detailed information about borrowings [line items]
Finance lease liabilities			$ 20		$ 23
2013 Notes, Senior Subordinated Notes 6.000% [member]
Disclosure of detailed information about borrowings [line items]
Debt instrument, repurchased face amount						$ 538
Current portion of non-current borrowings						$ 52
Debt instrument, redemption price, percentage of principal amount redeemed		100.00%
2013 Notes, Senior Notes 5.625% [member]
Disclosure of detailed information about borrowings [line items]
Debt instrument, repurchased face amount	$ 642
Debt instrument, redemption price, percentage of principal amount redeemed	100.00%
Pactiv Notes, Debentures 8.125% [member]
Disclosure of detailed information about borrowings [line items]
Debt instrument, repurchased face amount				$ 300
Pactiv Notes, Notes 6.400% [member]
Disclosure of detailed information about borrowings [line items]
Debt instrument, redemption price, percentage of principal amount redeemed			100.00%
Pactiv Notes, Debentures 8.375% [member]
Disclosure of detailed information about borrowings [line items]
Debt instrument, redemption price, percentage of principal amount redeemed			100.00%

Borrowings Reconciliation (Deta

Borrowings Reconciliation (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)
Disclosure of detailed information about borrowings [line items]
Borrowings, transaction costs	$ (108)
Borrowings	12,071
Cash flows	(773)
Borrowing costs capitalised	(10)
Effects of movements in exchange rates	34
Other	67
Borrowings, transaction costs	(51)
Borrowings	11,389
Gross carrying amount [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	12,179
Cash flows	(773)
Effects of movements in exchange rates	34
Borrowings	$ 11,440

Employee benefits (Details)

Employee benefits (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of employee benefits [Abstract]
Salaries and wages accrued	$ 149	$ 185
Provision for annual leave	40	37
Provision for exit from multi-employer pension plans	53	40
Provision for exit from multi-employer pension plans	70	73
Surplus (deficit) in plan [abstract]
Pension benefits	840	970
Post-employment medical benefits	106	105
Employee benefits, current	213	248
Employee benefits, noncurrent	1,045	1,162
Total employee benefits liabilities	1,258	1,410
Disclosure of fair value of plan assets [line items]
Provisions for employee benefits	1,258	1,410
Assets and liabilities classified as held for sale [member]
Surplus (deficit) in plan [abstract]
Pension benefits	$ 0	15
Total employee benefits liabilities		18
Disclosure of fair value of plan assets [line items]
Provisions for employee benefits		$ 18

Employee benefits Narrative (De

Employee benefits Narrative (Details) $ in Millions	1 Months Ended	2 Months Ended	12 Months Ended
	Sep. 30, 2017USD ($)retireesandbeneficiaries	Nov. 30, 2017USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 30, 2016USD ($)	Nov. 08, 2016plan
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)			$ 840	$ 985	$ 967
Post-employment benefit expense, defined contribution plans			66	62	62
Contributions to plan, net defined benefit liability (asset)			33	7
Interest cost (income)			38	41
Total expense (income) recognized in profit or loss			75	141	86
Gain (loss) on payments of settlements, net defined benefit liability (asset)			7	7
Payments in respect of settlements, net defined benefit liability (asset)			$ 0	0
Multiemployer plans, contribution period			18 years
Gain (loss) on remeasurement, net defined benefit liability (asset)			$ 174	113	253
Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)			10	91	95
Current service cost			9	10	14
Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)			(265)	(138)	190
Return on plan assets, excluding interest income			(429)	(160)	32
Administrative expenses, net defined benefit liability (asset)			(35)	(32)	27
Multiemployer plans, plan contributions			4
Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)			4,830	5,076	4,899
Contributions to plan, net defined benefit liability (asset)			0	0
Interest cost (income)			198	206	206
Total expense (income) recognized in profit or loss			200	487
Gain (loss) on payments of settlements, net defined benefit liability (asset)			7	7
Payments in respect of settlements, net defined benefit liability (asset)			691	352
Gain (loss) on remeasurement, net defined benefit liability (asset)			(255)	(47)
Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)			10	91
Current service cost			9	10
Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)			(265)	(138)
Return on plan assets, excluding interest income			0	0
Administrative expenses, net defined benefit liability (asset)			0	0
Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)			(3,990)	(4,091)	(3,932)
Contributions to plan, net defined benefit liability (asset)			33	7
Interest cost (income)			(160)	(165)	161
Total expense (income) recognized in profit or loss			(125)	(346)
Gain (loss) on payments of settlements, net defined benefit liability (asset)			0	0
Payments in respect of settlements, net defined benefit liability (asset)			(691)	(352)
Gain (loss) on remeasurement, net defined benefit liability (asset)			429	160
Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)			0	0
Current service cost			0	0
Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)			0	0
Return on plan assets, excluding interest income			(429)	(160)
Administrative expenses, net defined benefit liability (asset)			(35)	$ (32)
UCI Pension Plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)						$ 65
Number of defined pension plans | plan							3
Gain (loss) on payments of settlements, net defined benefit liability (asset)			$ 12
Payments in respect of settlements, net defined benefit liability (asset)		$ 60
UCI Pension Plans [member] | Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)						278
UCI Pension Plans [member] | Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)						$ 213
Pactiv Retirement Plan [member]
Disclosure of net defined benefit liability (asset) [line items]
Percentage of present value of pension plan obligations			96.00%	91.00%
Net defined benefit liability (asset)			$ 764	$ 832
Estimate of contributions expected to be paid to plan for next annual reporting period			49
Total expense (income) recognized in profit or loss			72	63	65
Number of retirees and beneficiaries | retireesandbeneficiaries	13,600
Gain (loss) on payments of settlements, net defined benefit liability (asset)				7
Payments in respect of settlements, net defined benefit liability (asset)				43
Pactiv Retirement Plan [member] | Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	$ 308		4,646	4,616
Pactiv Retirement Plan [member] | Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)			(3,882)	(3,784)
Other Plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)			76	138
Estimate of contributions expected to be paid to plan for next annual reporting period			9
Other Plans [member] | Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)			184	445
Other Plans [member] | Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)			(108)	(307)
PIUMPF [member]
Disclosure of net defined benefit liability (asset) [line items]
Multiemployer plan, settlement amount				88
Multiemployer plans, settlement liability			$ 61	63
Multiemployer plans, contribution period			20 years
Other Multi-Employer Plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Multiemployer plans, settlement liability			$ 9
General and Administrative Expense [member] | Pactiv Retirement Plan [member]
Disclosure of net defined benefit liability (asset) [line items]
Total expense (income) recognized in profit or loss	$ 5
Postretirement Health Coverage [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)			106	105	111
Estimate of contributions expected to be paid to plan for next annual reporting period			6
Interest cost (income)			4	4	5
Total expense (income) recognized in profit or loss			5	5	7
Gain (loss) on remeasurement, net defined benefit liability (asset)			(2)	5	13
Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)			6	7	11
Current service cost			1	1	2
Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)			$ (8)	$ (2)	$ 2

Employee benefits Movement in D

Employee benefits Movement in Defined Benefit Obligation (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)year	Dec. 31, 2016USD ($)year	Dec. 31, 2015USD ($)	Sep. 30, 2017USD ($)
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	$ 840	$ 985	$ 967
Net defined benefit liability (asset), continuing operations	840	970
Pension benefits	840	970
Changes in net defined benefit liability (asset) [abstract]
Current service cost	9	10	14
Interest cost (income)	38	41
Administrative expenses	35	32	(27)
Settlement (gain)	(7)	(7)
Assumption of UCI pension plans	0	65
Total expense (income) recognized in profit or loss	75	141	86
Remeasurement (gains) losses:
Demographic assumptions	(10)	(91)	(95)
Financial assumptions	265	138	(190)
Return on plan assets, excluding interest income	(429)	(160)	32
Total remeasurement (gains) losses	(174)	(113)	(253)
Contributions by the Group	(33)	(7)
Benefits paid by the plans	0	0
Business disposals	(15)	0
Effect of movements in exchange rates	2	(3)
Total other movements	$ (46)	$ (10)
Weighted average duration of defined benefit obligation | year	10	10
Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	$ 4,830	$ 5,076	4,899
Net defined benefit liability (asset), continuing operations	4,830	5,061
Changes in net defined benefit liability (asset) [abstract]
Current service cost	9	10
Interest cost (income)	198	206	206
Administrative expenses	0	0
Settlement (gain)	(7)	(7)
Assumption of UCI pension plans	0	278
Total expense (income) recognized in profit or loss	200	487
Remeasurement (gains) losses:
Demographic assumptions	(10)	(91)
Financial assumptions	265	138
Return on plan assets, excluding interest income	0	0
Total remeasurement (gains) losses	255	47
Contributions by the Group	0	0
Benefits paid by the plans	(691)	(352)
Business disposals	(15)	0
Effect of movements in exchange rates	5	(5)
Total other movements	(701)	(357)
Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	(3,990)	(4,091)	(3,932)
Net defined benefit liability (asset), continuing operations	(3,990)	(4,091)
Changes in net defined benefit liability (asset) [abstract]
Current service cost	0	0
Interest cost (income)	(160)	(165)	161
Administrative expenses	35	32
Settlement (gain)	0	0
Assumption of UCI pension plans	0	(213)
Total expense (income) recognized in profit or loss	(125)	(346)
Remeasurement (gains) losses:
Demographic assumptions	0	0
Financial assumptions	0	0
Return on plan assets, excluding interest income	(429)	(160)
Total remeasurement (gains) losses	(429)	(160)
Contributions by the Group	(33)	(7)
Benefits paid by the plans	691	352
Business disposals	0	0
Effect of movements in exchange rates	(3)	2
Total other movements	655	347
Assets and liabilities classified as held for sale [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	0	15
Pension benefits	0	15
Assets and liabilities classified as held for sale [member] | Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	0	15
Assets and liabilities classified as held for sale [member] | Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	0	0
Pactiv Retirement Plan [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	764	832
Changes in net defined benefit liability (asset) [abstract]
Settlement (gain)		(7)
Total expense (income) recognized in profit or loss	72	63	65
Remeasurement (gains) losses:
Benefits paid by the plans		(43)
Pactiv Retirement Plan [member] | Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	4,646	4,616		$ 308
Pactiv Retirement Plan [member] | Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	(3,882)	(3,784)
Other Plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	76	138
Other Plans [member] | Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	184	445
Other Plans [member] | Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	(108)	(307)
Funded Plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	796	925
Unfunded Plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	44	45
Continuing operations [member]
Disclosure of net defined benefit liability (asset) [line items]
Pension benefits	840	970
Changes in net defined benefit liability (asset) [abstract]
Total expense (income) recognized in profit or loss	$ 75	$ 141	$ 84

Employee benefits Recognized in

Employee benefits Recognized in OCI (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of defined benefit plans [line items]
Total expense (income) recognized in profit or loss	$ 75	$ 141	$ 86
Continuing operations [member]
Disclosure of defined benefit plans [line items]
Total expense (income) recognized in profit or loss	75	141	84
Continuing operations [member] | Cost of Sales [member]
Disclosure of defined benefit plans [line items]
Total expense (income) recognized in profit or loss	14	14	15
Continuing operations [member] | General and Administrative Expense [member]
Disclosure of defined benefit plans [line items]
Total expense (income) recognized in profit or loss	61	127	69
Discontinued operations [member]
Disclosure of defined benefit plans [line items]
Total expense (income) recognized in profit or loss	$ 0	$ 0	$ 2

Employee benefits Plan Assets (

Employee benefits Plan Assets (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of net defined benefit liability (asset) [line items]
Equity instruments	$ 2,802	$ 2,818
Debt instruments	616	649
Property	403	447
Other	169	177
Total plan assets	3,990	4,091
Pactiv Retirement Plan [member]
Disclosure of net defined benefit liability (asset) [line items]
Equity instruments	2,742
Debt instruments	597
Property	$ 395
Total plan assets, percentage	97.00%
Cash and cash equivalents, amount contributed to fair value of plan assets	$ 27	$ 27
U.S. Equities [member] | Pactiv Retirement Plan [member]
Disclosure of net defined benefit liability (asset) [line items]
Equity instruments	2,225
Non-U.S. Equities [member] | Pactiv Retirement Plan [member]
Disclosure of net defined benefit liability (asset) [line items]
Equity instruments	$ 517

Employee benefits Assumptions a

Employee benefits Assumptions and Sensitivity (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Bottom of range [member]
Disclosure of defined benefit plans [line items]
Actuarial assumption of discount rates	0.60%	0.60%	0.80%
Actuarial assumption of expected rates of salary increases	0.00%	0.00%	0.00%
Actuarial assumption of expected rates of pension increases	0.00%	0.00%	0.00%
Top of range [member]
Disclosure of defined benefit plans [line items]
Actuarial assumption of discount rates	8.00%	8.00%	7.30%
Actuarial assumption of expected rates of salary increases	7.00%	7.00%	7.00%
Actuarial assumption of expected rates of pension increases	3.70%	3.70%	4.00%
Pactiv Retirement Plan [member]
Disclosure of defined benefit plans [line items]
Actuarial assumption of discount rates	3.60%	4.10%
Actuarial assumption of discount rates [member]
Disclosure of defined benefit plans [line items]
Increase (decrease) in defined benefit plan expense due to reasonably possible increase in actuarial assumption	$ 7
Increase (decrease) in defined benefit plan expense due to reasonably possible decrease in actuarial assumption	5
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption	246
Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption	271
Postretirement Health Coverage [member] | Actuarial assumption of medical cost trend rates [member]
Disclosure of defined benefit plans [line items]
Increase (decrease) in defined benefit plan expense due to reasonably possible increase in actuarial assumption	0
Increase (decrease) in post-employment medical plan expense due to reasonably possible decrease in actuarial assumption	0
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption	2
Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption	2
Postretirement Health Coverage [member] | Actuarial assumption of discount rates [member]
Disclosure of defined benefit plans [line items]
Increase (decrease) in defined benefit plan expense due to reasonably possible increase in actuarial assumption	0
Increase (decrease) in post-employment medical plan expense due to reasonably possible decrease in actuarial assumption	0
Increase (decrease) in post-employment medical obligation due to reasonably possible increase in actuarial assumption	6
Increase (decrease) in post-employment medical obligations due to reasonably possible decrease in actuarial assumption	$ 6

Employee benefits Post-employme

Employee benefits Post-employment Medical Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	$ 840	$ 985	$ 967
Current service cost	9	10	14
Interest cost (income)	38	41
Total expense (income) recognized in profit or loss	75	141	86
Demographic assumptions	(10)	(91)	(95)
Financial assumptions	265	138	(190)
Gain (loss) on remeasurement, net defined benefit liability (asset)	(174)	(113)	$ (253)
Increase (decrease) through other changes, net defined benefit liability (asset)	$ (46)	$ (10)
Postretirement Health Coverage [member]
Disclosure of net defined benefit liability (asset) [line items]
Actuarial assumption of medical cost trend rates	7.20%	7.00%	8.00%
Estimate of contributions expected to be paid to plan for next annual reporting period	$ 6
Net defined benefit liability (asset)	106	$ 105	$ 111
Current service cost	1	1	2
Interest cost (income)	4	4	5
Total expense (income) recognized in profit or loss	5	5	7
Demographic assumptions	(6)	(7)	(11)
Financial assumptions	8	2	(2)
Gain (loss) on remeasurement, net defined benefit liability (asset)	2	(5)	$ (13)
Payments from plan, net defined benefit liability (asset)	(6)	(6)
Increase (decrease) through other changes, net defined benefit liability (asset)	$ (6)	$ (6)

Provisions (Details)

Provisions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of changes in other provisions [abstract]
Other provisions, beginning balance	$ 140
Provisions made	37
Provisions used	(50)
Provisions reversed	(5)
Other	6
Other provisions, ending balance	128
Current provisions		$ 39	$ 65
Non-current provisions		89	75
Total provisions	140	128	140
Provision for decommissioning, restoration and rehabilitation costs [member]
Reconciliation of changes in other provisions [abstract]
Other provisions, beginning balance	39
Provisions made	3
Provisions used	(1)
Provisions reversed	0
Other	3
Other provisions, ending balance	44
Current provisions		2	1
Non-current provisions		42	38
Total provisions	39	44	39
Restructuring provision [member]
Reconciliation of changes in other provisions [abstract]
Other provisions, beginning balance	30
Provisions made	19
Provisions used	(27)
Provisions reversed	(4)
Other	1
Other provisions, ending balance	19
Current provisions		13	24
Non-current provisions		6	6
Total provisions	30	19	30
Workers' compensation [member]
Reconciliation of changes in other provisions [abstract]
Other provisions, beginning balance	47
Provisions made	9
Provisions used	(14)
Provisions reversed	0
Other	0
Other provisions, ending balance	42
Current provisions		13	29
Non-current provisions		29	18
Total provisions	47	42	47
Miscellaneous other provisions [member]
Reconciliation of changes in other provisions [abstract]
Other provisions, beginning balance	24
Provisions made	6
Provisions used	(8)
Provisions reversed	(1)
Other	2
Other provisions, ending balance	23
Current provisions		11	11
Non-current provisions		12	13
Total provisions	24	23	24
Other environment related provision [member]
Reconciliation of changes in other provisions [abstract]
Other provisions, beginning balance	7
Other provisions, ending balance	7
Total provisions	$ 7	$ 7	$ 7

Equity (Details)

Equity (Details) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Equity [abstract]
Equity, beginning balance	71,500,004	71,500,004	71,500,004
Changes in shares	0	0	0
Equity, ending balance	71,500,004	71,500,004	71,500,004
Dividends paid	$ 0	$ 0	$ 0
Dividends declared	$ 0	$ 0	$ 0

Financial risk management Forei

Financial risk management Foreign currency exchange risk (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)CAD / $	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Disclosure of nature and extent of risks arising from financial instruments [line items]
Unrealized (gain) loss on derivatives	$ 0	$ (18)	$ (114)
Currency risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Unrealized (gain) loss on derivatives	1	4	(2)
Net loss in fair value of derivatives	$ (1)	$ (6)	$ 14
Forward contract [member] | Currency risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Underlying derivative volume	13,000,000
Unrealized (gain) loss on derivatives	$ 0
Sensitivity analysis for types of market risk, reasonably possible change in risk variable, percent	10.00%
Forward contract [member] | Bottom of range [member] | Currency risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate | CAD / $	1.2548
Forward contract [member] | Top of range [member] | Currency risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate | CAD / $	1.2925

Financial risk management Inter

Financial risk management Interest rate risk (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash and cash equivalents	$ 617	$ 932	$ 1,977
Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Sensitivity analysis for types of market risk, reasonably possible change in risk variable, percent	100.00%
Risk exposure associated with instruments sharing characteristic	$ (10,494)	(10,917)
Not later than one year [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(3,819)	(3,777)
Later than one year and not later than three years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(3,141)	(21)
Later than three years and not later than five years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(650)	(4,232)
Later than five years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(2,884)	(2,887)
Fixed interest rate [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(6,694)	(7,444)
Fixed interest rate [member] | Not later than one year [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(19)	(304)
Fixed interest rate [member] | Later than one year and not later than three years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(3,141)	(21)
Fixed interest rate [member] | Later than three years and not later than five years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(650)	(4,232)
Fixed interest rate [member] | Later than five years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(2,884)	(2,887)
Floating interest rate [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(3,800)	(3,473)
Floating interest rate [member] | Not later than one year [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(3,800)	(3,473)
Floating interest rate [member] | Later than one year and not later than three years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	0	0
Floating interest rate [member] | Later than three years and not later than five years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	0	0
Floating interest rate [member] | Later than five years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	$ 0	0
LIBOR [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Debt instrument, interest rate, stated percentage	1.569%
EURIBOR [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Debt instrument, interest rate, stated percentage	(0.368%)
European Term Loans [member] | Floating interest rate [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Sensitivity Analysis For Types Of Market Risk, Reasonably Possible Increase In Risk Variable, Impact On Pre-Tax Earnings	$ 2
Sensitivity Analysis For Types Of Market Risk, Reasonably Possible Decrease In Risk Variable, Impact On Pre-Tax Earnings	$ 0
Reynolds Notes, Senior Secured Notes Floating Rate [member] | Three Month LIBOR Rate [Member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Borrowings, variable rate basis percentage	1.36%
US Term Loans [member] | Floating interest rate [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Sensitivity Analysis For Types Of Market Risk, Reasonably Possible Increase In Risk Variable, Impact On Pre-Tax Earnings	$ 33
Sensitivity Analysis For Types Of Market Risk, Reasonably Possible Decrease In Risk Variable, Impact On Pre-Tax Earnings	(33)
2017 Securitization Facility [member] | Floating interest rate [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Interest expense on borrowings	$ (4)
2017 Securitization Facility [member] | One Month LIBOR Rate [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Borrowings, variable rate basis percentage	1.50%
Interest rate swap contract [member] | Reynolds Notes, Senior Secured Notes Floating Rate [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative, fixed interest rate	4.67%
Borrowings [member] | Fixed interest rate [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	$ (6,694)	(7,444)
Borrowings [member] | Fixed interest rate [member] | Not later than one year [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(19)	(304)
Borrowings [member] | Fixed interest rate [member] | Later than one year and not later than three years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(3,141)	(21)
Borrowings [member] | Fixed interest rate [member] | Later than three years and not later than five years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(650)	(4,232)
Borrowings [member] | Fixed interest rate [member] | Later than five years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(2,884)	(2,887)
Borrowings [member] | Floating interest rate [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(4,746)	(4,735)
Borrowings [member] | Floating interest rate [member] | Not later than one year [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(4,746)	(4,735)
Borrowings [member] | Floating interest rate [member] | Later than one year and not later than three years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	0	0
Borrowings [member] | Floating interest rate [member] | Later than three years and not later than five years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	0	0
Borrowings [member] | Floating interest rate [member] | Later than five years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	0	0
Cash And Cash Equivalents [member] | Floating interest rate [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(617)	(932)
Cash And Cash Equivalents [member] | Floating interest rate [member] | Not later than one year [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(617)	(932)
Cash And Cash Equivalents [member] | Floating interest rate [member] | Later than one year and not later than three years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	0	0
Cash And Cash Equivalents [member] | Floating interest rate [member] | Later than three years and not later than five years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	0	0
Cash And Cash Equivalents [member] | Floating interest rate [member] | Later than five years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	0	0
Related Party Receivables [member] | Floating interest rate [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(329)	(330)
Related Party Receivables [member] | Floating interest rate [member] | Not later than one year [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	(329)	(330)
Related Party Receivables [member] | Floating interest rate [member] | Later than one year and not later than three years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	0	0
Related Party Receivables [member] | Floating interest rate [member] | Later than three years and not later than five years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	0	0
Related Party Receivables [member] | Floating interest rate [member] | Later than five years [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instruments sharing characteristic	$ 0	0
Gross carrying amount [member] | Interest rate swap contract [member] | Reynolds Notes, Senior Secured Notes Floating Rate [member] | Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Borrowings		$ 750

Financial risk management Commo

Financial risk management Commodity and other price risk (Details) pound in Millions, million_BTU in Millions, metric_tonne in Millions, U.S._liquid_gallon in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)metric_tonne$ / metric_tonne$ / million_BTU$ / poundpoundU.S._liquid_gallonmillion_BTU$ / U.S._liquid_gallon	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Disclosure of nature and extent of risks arising from financial instruments [line items]
Unrealized gain (loss) on derivatives | $	$ 0	$ 18	$ 114
Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Sensitivity analysis for types of market risk, reasonably possible change in risk variable, percent	10.00%
Other Gains (Losses) [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Unrealized gain (loss) on derivatives | $	$ 1	22	112
Reasonably possible change in risk variable, impact on pre-tax earnings | $	1
Sales and Marketing Expense [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net loss in fair value of derivatives | $	$ 20	$ (17)	$ (182)
Aluminum Swaps [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Underlying derivative volume | metric_tonne	18,501
Aluminum Swaps [member] | United States of America, Dollars [member] | Bottom of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate | $ / metric_tonne	1,563
Aluminum Swaps [member] | United States of America, Dollars [member] | Top of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate | $ / metric_tonne	2,308
Aluminum Midwest Premium Swaps [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Underlying derivative volume | pound	1,859,987
Aluminum Midwest Premium Swaps [member] | United States of America, Dollars [member] | Bottom of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate	0.08
Aluminum Midwest Premium Swaps [member] | United States of America, Dollars [member] | Top of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate	0.10
Natural Gas Swaps [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Underlying derivative volume | million_BTU	6,203,778
Natural Gas Swaps [member] | United States of America, Dollars [member] | Bottom of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate | $ / million_BTU	2.82
Natural Gas Swaps [member] | United States of America, Dollars [member] | Top of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate | $ / million_BTU	3.34
Ethylene Swaps [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Underlying derivative volume | pound	3,353,654
Ethylene Swaps [member] | United States of America, Dollars [member] | Bottom of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate	0.35
Ethylene Swaps [member] | United States of America, Dollars [member] | Top of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate	0.35
Polymer-Grade Propylene Swaps [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Underlying derivative volume | pound	24,069,527
Polymer-Grade Propylene Swaps [member] | United States of America, Dollars [member] | Bottom of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate	0.41
Polymer-Grade Propylene Swaps [member] | United States of America, Dollars [member] | Top of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate	0.5
Benzene Swaps [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Underlying derivative volume | U.S._liquid_gallon	10,991,038
Benzene Swaps [member] | United States of America, Dollars [member] | Bottom of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate | $ / U.S._liquid_gallon	2.58
Benzene Swaps [member] | United States of America, Dollars [member] | Top of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate | $ / U.S._liquid_gallon	3.25
Diesel Swaps [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Underlying derivative volume | U.S._liquid_gallon	4,033,447
Diesel Swaps [member] | United States of America, Dollars [member] | Bottom of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate | $ / U.S._liquid_gallon	2.46
Diesel Swaps [member] | United States of America, Dollars [member] | Top of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate | $ / U.S._liquid_gallon	2.88
Low-Density Polyethylene Swaps [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Underlying derivative volume | pound	6,000,000
Low-Density Polyethylene Swaps [member] | United States of America, Dollars [member] | Bottom of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate	0.81
Low-Density Polyethylene Swaps [member] | United States of America, Dollars [member] | Top of range [member] | Swap contract [member] | Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Derivative conversion rate	0.82

Financial risk management Liqui

Financial risk management Liquidity risk (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Maturity Analysis For Derivative And NonDerivative Financial Liabilities [Line Items]
Financial assets	$ 2,397	$ 2,599
Cash and cash equivalents	617	932	$ 1,977
Undrawn borrowing facilities	240
Borrowings	(11,389)	(12,071)
Financial liabilities	12,552	13,296
Liquidity risk [member]
Disclosure Of Maturity Analysis For Derivative And NonDerivative Financial Liabilities [Line Items]
Trade and other payables	(1,116)	(1,182)
Trade and other payables, undiscounted cash flows	(984)	(1,031)
Borrowings	(11,389)	(12,071)
Payables to related parties, undiscounted cash flows	(14,253)	(15,730)
Non-derivative financial liabilities	(12,505)	(13,253)
Non-derivative financial liabilities, undiscounted cash flows	(15,237)	(16,761)
Derivative financial assets (liabilities)	5	5
Derivative financial assets (liabilities), undiscounted cash flows	5	5
Financial liabilities	(12,500)	(13,248)
Derivative and non-derivative financial liabilities, undiscounted cash flows	(15,232)	(16,756)
Liquidity risk [member] | Later than one year [member]
Disclosure Of Maturity Analysis For Derivative And NonDerivative Financial Liabilities [Line Items]
Trade and other payables, undiscounted cash flows	(984)	(1,031)
Payables to related parties, undiscounted cash flows	(1,069)	(1,392)
Non-derivative financial liabilities, undiscounted cash flows	(2,053)	(2,423)
Derivative financial assets (liabilities), undiscounted cash flows	5	5
Derivative and non-derivative financial liabilities, undiscounted cash flows	(2,048)	(2,418)
Liquidity risk [member] | Later than one year and not later than three years [member]
Disclosure Of Maturity Analysis For Derivative And NonDerivative Financial Liabilities [Line Items]
Trade and other payables, undiscounted cash flows	0	0
Payables to related parties, undiscounted cash flows	(4,394)	(1,335)
Non-derivative financial liabilities, undiscounted cash flows	(4,394)	(1,335)
Derivative financial assets (liabilities), undiscounted cash flows	0	0
Derivative and non-derivative financial liabilities, undiscounted cash flows	(4,394)	(1,335)
Liquidity risk [member] | Later than three years and not later than five years [member]
Disclosure Of Maturity Analysis For Derivative And NonDerivative Financial Liabilities [Line Items]
Trade and other payables, undiscounted cash flows	0	0
Payables to related parties, undiscounted cash flows	(2,172)	(6,056)
Non-derivative financial liabilities, undiscounted cash flows	(2,172)	(6,056)
Derivative financial assets (liabilities), undiscounted cash flows	0	0
Derivative and non-derivative financial liabilities, undiscounted cash flows	(2,172)	(6,056)
Liquidity risk [member] | Later than five years [member]
Disclosure Of Maturity Analysis For Derivative And NonDerivative Financial Liabilities [Line Items]
Trade and other payables, undiscounted cash flows	0	0
Payables to related parties, undiscounted cash flows	(6,618)	(6,947)
Non-derivative financial liabilities, undiscounted cash flows	(6,618)	(6,947)
Derivative financial assets (liabilities), undiscounted cash flows	0	0
Derivative and non-derivative financial liabilities, undiscounted cash flows	(6,618)	(6,947)
Interest rate swap contract [member]
Disclosure Of Maturity Analysis For Derivative And NonDerivative Financial Liabilities [Line Items]
Financial assets	26	24
Commodity and Foreign Currency Derivatives [member] | Liquidity risk [member]
Disclosure Of Maturity Analysis For Derivative And NonDerivative Financial Liabilities [Line Items]
Derivative financial assets	5	5
Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged	7	7
Derivative financial liabilities	0	0
Derivative financial liabilities, undiscounted cash flows	(2)	(2)
Commodity and Foreign Currency Derivatives [member] | Liquidity risk [member] | Later than one year [member]
Disclosure Of Maturity Analysis For Derivative And NonDerivative Financial Liabilities [Line Items]
Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged	7	7
Derivative financial liabilities, undiscounted cash flows	(2)	(2)
Commodity and Foreign Currency Derivatives [member] | Liquidity risk [member] | Later than one year and not later than three years [member]
Disclosure Of Maturity Analysis For Derivative And NonDerivative Financial Liabilities [Line Items]
Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged	0	0
Derivative financial liabilities, undiscounted cash flows	0	0
Commodity and Foreign Currency Derivatives [member] | Liquidity risk [member] | Later than three years and not later than five years [member]
Disclosure Of Maturity Analysis For Derivative And NonDerivative Financial Liabilities [Line Items]
Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged	0	0
Derivative financial liabilities, undiscounted cash flows	0	0
Commodity and Foreign Currency Derivatives [member] | Liquidity risk [member] | Later than five years [member]
Disclosure Of Maturity Analysis For Derivative And NonDerivative Financial Liabilities [Line Items]
Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged	0	0
Derivative financial liabilities, undiscounted cash flows	$ 0	$ 0

Financial risk management Class

Financial risk management Classification and fair values (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets	$ 2,397	$ 2,599
Financial assets, at fair value	2,397	2,599
Financial liabilities	(12,552)	(13,296)
Financial liabilities, at fair value	(12,859)	(13,680)
Financial liabilities at fair value through profit or loss, category [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities	(2)	(3)
Financial liabilities at amortised cost, category [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities		(13,293)
Other Liabilities [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities	(12,550)
Trade and Other Payables [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities	(1,116)	(1,182)
Financial liabilities, at fair value	(1,116)	(1,182)
Trade and Other Payables [member] | Financial liabilities at fair value through profit or loss, category [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities	0	0
Trade and Other Payables [member] | Financial liabilities at amortised cost, category [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities		(1,182)
Trade and Other Payables [member] | Other Liabilities [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities	(1,116)
Non-Current Payables [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities	(45)	(40)
Financial liabilities, at fair value	(45)	(40)
Non-Current Payables [member] | Financial liabilities at fair value through profit or loss, category [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities	0	0
Non-Current Payables [member] | Financial liabilities at amortised cost, category [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities		(40)
Non-Current Payables [member] | Other Liabilities [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities	(45)
Commodity Derivatives [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities	(2)	(2)
Financial liabilities, at fair value	(2)	(2)
Commodity Derivatives [member] | Financial liabilities at fair value through profit or loss, category [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities	(2)	(2)
Commodity Derivatives [member] | Financial liabilities at amortised cost, category [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities		0
Commodity Derivatives [member] | Other Liabilities [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities	0
Interest rate swap contract [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities		(1)
Financial liabilities, at fair value		(1)
Interest rate swap contract [member] | Financial liabilities at fair value through profit or loss, category [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities		(1)
Interest rate swap contract [member] | Financial liabilities at amortised cost, category [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities		0
Borrowings [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities	(11,389)	(12,071)
Financial liabilities, at fair value	(11,696)	(12,455)
Borrowings [member] | Financial liabilities at fair value through profit or loss, category [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities	0	0
Borrowings [member] | Financial liabilities at amortised cost, category [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial liabilities		(12,071)
Cash And Cash Equivalents [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets	617	932
Financial assets, at fair value	617	932
Receivables [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets	1,488	1,403
Financial assets, at fair value	1,488	1,403
Commodity Derivatives [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets	7	6
Financial assets, at fair value	7	6
Foreign Currency Derivative [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets		1
Financial assets, at fair value		1
Interest rate swap contract [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets	26	24
Financial assets, at fair value	26	24
Embedded Derivatives [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets	259	233
Financial assets, at fair value	259	233
Financial assets at fair value through profit or loss, category [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets	292	264
Financial assets at fair value through profit or loss, category [member] | Cash And Cash Equivalents [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets	0	0
Financial assets at fair value through profit or loss, category [member] | Receivables [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets	0	0
Financial assets at fair value through profit or loss, category [member] | Commodity Derivatives [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets	7	6
Financial assets at fair value through profit or loss, category [member] | Foreign Currency Derivative [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets		1
Financial assets at fair value through profit or loss, category [member] | Interest rate swap contract [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets	26	24
Financial assets at fair value through profit or loss, category [member] | Embedded Derivatives [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets	259	233
Cash, Loans and Receivables [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets	2,105	2,335
Cash, Loans and Receivables [member] | Cash And Cash Equivalents [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets	617	932
Cash, Loans and Receivables [member] | Receivables [member]
Disclosure of Financial Assets and Liabilities [Line Items]
Financial assets	$ 1,488	$ 1,403

Financial risk management Fair

Financial risk management Fair value measurements (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of fair value measurement of assets [line items]
Derivative assets	$ 1,652	$ 957
At fair value [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	290	261
At fair value [member] | Commodity Derivatives, Net [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	5	4
At fair value [member] | Foreign Currency Derivative, Net [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets		1
At fair value [member] | Interest rate swap contract [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	26	23
At fair value [member] | Embedded Derivatives [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	259	233
At fair value [member] | Level 1 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	0	0
At fair value [member] | Level 1 of fair value hierarchy [member] | Commodity Derivatives, Net [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	0	0
At fair value [member] | Level 1 of fair value hierarchy [member] | Foreign Currency Derivative, Net [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets		0
At fair value [member] | Level 1 of fair value hierarchy [member] | Interest rate swap contract [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	0	0
At fair value [member] | Level 1 of fair value hierarchy [member] | Embedded Derivatives [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	0	0
At fair value [member] | Level 2 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	290	261
At fair value [member] | Level 2 of fair value hierarchy [member] | Commodity Derivatives, Net [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	5	4
At fair value [member] | Level 2 of fair value hierarchy [member] | Foreign Currency Derivative, Net [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets		1
At fair value [member] | Level 2 of fair value hierarchy [member] | Interest rate swap contract [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	26	23
At fair value [member] | Level 2 of fair value hierarchy [member] | Embedded Derivatives [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	259	233
At fair value [member] | Level 3 of fair value hierarchy [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	0	0
At fair value [member] | Level 3 of fair value hierarchy [member] | Commodity Derivatives, Net [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	0	0
At fair value [member] | Level 3 of fair value hierarchy [member] | Foreign Currency Derivative, Net [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets		0
At fair value [member] | Level 3 of fair value hierarchy [member] | Interest rate swap contract [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	0	0
At fair value [member] | Level 3 of fair value hierarchy [member] | Embedded Derivatives [member]
Disclosure of fair value measurement of assets [line items]
Derivative assets	$ 0	$ 0

Related parties (Details)

Related parties (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party [Abstract]
Short-term employee benefits	$ 15	$ 17	$ 11
Long-term employee benefits	3	4	0
Total compensation expense to key management personnel	$ 18	$ 21	$ 11

Related parties Transactions (D

Related parties Transactions (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Aug. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of transactions between related parties [line items]
Related party and other non-current receivables		$ 8	$ 10
Management fee, percentage (up to)		1.50%
Payment for management fees related to prior fiscal year		$ 31
Parent [member]
Disclosure of transactions between related parties [line items]
Included in trade and other payables(g)		0	0
Tax loss transfer		0	(16)	$ 0
Included in borrowings(a)(g)		0	(1)
Joint ventures where entity is venturer [member]
Disclosure of transactions between related parties [line items]
Related party and other non-current receivables		8	9
Sale of goods and services(b)(c)		22	24	52
Rank Group Limited [member]
Disclosure of transactions between related parties [line items]
Included in trade and other payables(g)		(31)	(59)
Related party and other non-current receivables		329	330
Tax loss transfer		(1)	(4)	(5)
Interest income		17	17	19
Recharges(e)		(5)	(7)	(17)
Management Fee Expense1		(31)	(47)	(65)
Payment for management fees related to prior fiscal year		31	30	35
Payment For management fees related to prior fiscal years			15
Non-cash advances and loans from related parties	$ 24
Non-cash repayments of advances and loans from related parties	23
Rank Group North America [member]
Disclosure of transactions between related parties [line items]
Included in trade and other payables(g)		0	0
Related party and other non-current receivables		0	0
Recharges(e)		(16)	(15)	(15)
Recharges		1	4	5
Other related parties [member]
Disclosure of transactions between related parties [line items]
Included in trade and other payables(g)		(1)	(1)
Related party and other non-current receivables		0	1
Sale of goods and services(b)(c)		0	0	1
Recharges		$ 5	3	1
Packaging Holdings Limited [member]
Disclosure of transactions between related parties [line items]
Non-cash repayments of advances and loans from related parties	$ 1
Continuing operations [member] | Rank Group Limited [member]
Disclosure of transactions between related parties [line items]
Payment for management fees related to prior fiscal year			30	$ 29
Payment For management fees related to prior fiscal years			$ 8
Floating interest rate [member] | Rank Group Limited [member]
Disclosure of transactions between related parties [line items]
Receivables, adjustment to interest rate basis		3.25%
Bottom of range [member]
Disclosure of transactions between related parties [line items]
Receivables, interest rate		5.16%	5.31%	6.21%
Bottom of range [member] | Joint ventures where entity is venturer [member]
Disclosure of transactions between related parties [line items]
Receivables, adjustment to interest rate basis		3.00%
Top of range [member]
Disclosure of transactions between related parties [line items]
Receivables, interest rate		5.25%	5.78%	6.92%
Top of range [member] | Joint ventures where entity is venturer [member]
Disclosure of transactions between related parties [line items]
Receivables, adjustment to interest rate basis		6.00%

Group entities (Details)

Group entities (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Alusud Argentina S.R.L [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Argentina S.R.L [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Lido Plast San Luis S.A. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
Gulf Closures W.L.L [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	49.00%	49.00%
Proportion of voting rights held in subsidiary	49.00%
Graham Packaging Belgium BVBA [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Lummen BVBA [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International Sistemas de Vedacao Ltda. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging do Brasil Industria e Comercio Ltda. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Parana Ltda. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Resin Rio Comercio Ltda. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
CSI Latin American Holdings Corporation [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Evergreen Packaging Canada Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Canada Company [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Pactiv Canada Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Reynolds Consumer Products Canada Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alusud Embalajes Chile Ltda. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International (Gaungzhou) Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International (Wuhan) Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
CSI Closure Systems (Hangzhou) Co., Ltd. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
CSI Closure Systems (Tianjin) Co. Ltd. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Evergreen Packaging (Shanghai) Co., Ltd. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging (Guanzhou) Co., Ltd. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging (Taizhou) Co., Ltd. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	0.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Trading (Shanghai) Co., Ltd. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
Reynolds Metals (Shanghai) Ltd. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Techne Machineries Foshan Ltd [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Zhejiang Zhongbao Pactiv Packaging Co., Ltd. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	62.50%	62.50%
Proportion of voting rights held in subsidiary	62.50%
Alusud Embalajes Colombia Ltda. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International (Colombia Trade) S.A.S. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
CSI Closure Systems Manufacturing de Centro America, Sociedad de Responsabilidad Limitada [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International (Egypt) LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Evergreen Packaging de El Salvador, S.A de C.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Company Oy [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Europe S.N.C. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging France S.A.S [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Normandy S.A.R.L. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Villecomtal S.A.R.L. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International Machinery (Germany) GmbH [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Omni-Pac Ekco GmbH Verpackungsmittel [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
Omni-Pac GmbH Verpackungsmittel [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
Pactiv Deutschland Holdinggesellschaft mbH [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Pactiv-Omni Germany Holdings GmbH [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International (Hong Kong) Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Asia Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Roots Investment Holding Private Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Technegen International Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
CSI Hungary Manufacturing and Trading Limited Liability Company [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International (I) Private Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
PT. Graham Packaging Indonesia [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Company Italia S.r.l. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
Closure Systems International Japan, Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Japan Godo Kaisha [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
Closure Systems International (Korea), Ltd. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Evergreen Packaging Korea Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Beverage Packaging Factoring (Luxembourg) S.a.r.l. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
Beverage Packaging Holdings (Luxembourg) II S.A. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
Beverage Packaging Holdings (Luxembourg) IV S.a r.l. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
Beverage Packaging Holdings (Luxembourg) VI S.a r.l. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
Evergreen Packaging (Luxembourg) S.a r.l. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
Graham Packaging European Holdings (Luxembourg) S.a r.l. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging European Holdings (Luxembourg) I S.a r.l. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging European Holdings (Luxembourg) II S.a r.l. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
CSI en Ensenada, S. de R.L. de C.V [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
CSI en Saltillo, S. de R.L. de C.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
CSI Tecniservicio, S. de R.L. de C.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Plastic Products de Mexico, S. de. R.L. de C.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Grupo Corporativo Jaguar, S.A. de C.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Grupo CSI de Mexico S. de R.L. de C.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Innovacioin y Asesoria en Plastico, S. de R.L. de C.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Pactiv Foodservice Mexico, S. de R.L. de C.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Practiv Mexico, S. de R.L. de C.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Servicio Terrestre Jaguar, S.A. de C.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Servicios Graham Packaging, S. de. R.L. de C.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Servicios Industriales Jaguar, S.A. de C.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Servicios Integrales de Operacion, S.A. de C.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International Nepal Private Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Company B.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
Graham Packaging Holdings B.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Zoetermeer B.V. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Beverage Packaging (New Zealand) Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Beverage Packaging Factoring Trust [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	0.00%
Proportion of voting rights held in subsidiary	0.00%
Beverage Packaging Holdings I Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Beverage Packaging Holdings III Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Beverage Packaging Holdings V Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Evergreen Packaging International Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Reynolds Group Issuer (New Zealand) Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Reynolds Packaging International Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alusud Peru S.A. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International (Phillippines), Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Poland Sp. z o.o. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
SDI Vostok Limited Liability Company (in liquidation) [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Pactiv Asia Pte Ltd [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International Espana, S.L.U. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International Holdings (Spain), S.A.U. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Iberica S.L. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Reynolds Food Packaging Spain, S.L.U. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Evergreen Packaging (Taiwan) Co., Ltd. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International Plastik Ithalat Ihracat Sanayi Ve Ticaret Limited Sirketi [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Plastpak Plastik Ambalaj Sanayi Limited Sirketi [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
Graham Packaging European Services Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Plastics Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Ivex Holdings, Ltd. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Ivex Plastics Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Kama Europe Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Pactiv (Films) Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	0.00%
Proportion of voting rights held in subsidiary	100.00%
Baker's Choice Products, Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
BCP/Graham Holdings L.L.C.[member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Blue Ridge Holding Corp. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Blue Ridge Paper Products Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
BRPP, LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International Americas, Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International Holdings LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems International Packaging Machinery Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Closure Systems Mexico Holdings LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Coast-Packaging Company (California General Partnership) [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	50.00%	50.00%
Proportion of voting rights held in subsidiary	50.00%
CSI Mexico LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
CSI Sales & Technical Services Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Evergreen Packaging Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
GEC Packaging Technologies LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
GPC Holdings LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
GPC Opco GP LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
GPC Sub GP LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
GPC US LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	0.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Acquisition Corp. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%
Graham Packaging Company Europe LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Company Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Company, L.P. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Holdings Company [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging International Plastics Products Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Latin America, LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Leasing USA LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging PET Technologies Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging Plastic Products Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging PX Company [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging PX Holding Corporation [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Graham Packaging PX, LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Pactiv International Holdings Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Pactiv LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Pactiv Management Company LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Pactiv Packaging Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
PCA West Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
RenPac Holdings Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Reynolds Consumer Products Holdings LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Reynolds Consumer Products LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Reynolds Group Holdings Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Reynolds Group Issuer Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Reynolds Group Issuer LLC [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Reynolds Manufacturing, Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Reynolds Presto Products Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Reynolds Services Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Southern Plastics Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Trans Western Polymers, Inc. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alusud Venezuela S.A. (in liquidation) [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
Proportion of voting rights held in subsidiary	0.00%

Operating leases (Details)

Operating leases (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments payable under non-cancellable operating lease	$ 417	$ 418
Lease and sublease payments recognised as expense	133	114	$ 124
Less than one year [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments payable under non-cancellable operating lease	110	103
Between one and five years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments payable under non-cancellable operating lease	244	239
More than five years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments payable under non-cancellable operating lease	$ 63	$ 76

Capital commitments (Details)

Capital commitments (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Capital commitments [abstract]
Capital commitments	$ 155	$ 95

Contingencies (Details)

Contingencies (Details) - Top of range [member] - 2009-2010 [member]	Dec. 31, 2017USD ($)
Disclosure of transactions between related parties [line items]
Management fee payable	$ 22,000,000
Remaining management fee payable	$ 22,000,000

Condensed consolidating guar107

Condensed consolidating guarantor financial information (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Condensed Statement of Comprehensive Income1 [Line Items]
Revenue		$ 10,524	$ 10,646	$ 11,178
Cost of sales	[1]	(8,202)	(8,259)	(8,978)
Gross profit		2,322	2,387	2,200
Net other income (expenses)		(78)	(72)	53
Selling, marketing and distribution expenses	[1]	(277)	(315)	(262)
General and administration expenses	[1]	(745)	(855)	(745)
Profit from operating activities		1,222	1,145	1,246
Financial income		49	169	22
Financial expenses		(750)	(1,042)	(1,562)
Net financial expenses		(701)	(873)	(1,540)
Profit (loss) from continuing operations before income tax		521	272	(294)
Income tax (expense) benefit		(81)	(105)	(60)
Profit (loss) from continuing operations		440	167	(354)
Profit (loss) from discontinued operations, net of income tax		(1)	(6)	2,672
Profit (loss) for the year		439	161	2,318
Total other comprehensive income (loss), net of income tax		257	8	(391)
Total comprehensive income (loss)		696	169	1,927
Equity holder of the Group - continuing operations		438	165	(356)
Equity holder of the Group - discontinued operations		(1)	(6)	2,672
Non-controlling interests		2	2	2
Equity holder of the Group - continuing operations		695	173	(326)
Equity holder of the Group - discontinued operations		(1)	(6)	2,251
Non-controlling interests		2	2	2
Parent [member]
Condensed Statement of Comprehensive Income1 [Line Items]
Revenue		0	0	0
Cost of sales		0	0	0
Gross profit		0	0	0
Net other income (expenses)		425	151	(358)
Selling, marketing and distribution expenses		0	0	0
General and administration expenses		0	0	0
Profit from operating activities		425	151	(358)
Financial income		17	17	19
Financial expenses		(2)	0	(15)
Net financial expenses		15	17	4
Profit (loss) from continuing operations before income tax		440	168	(354)
Income tax (expense) benefit		(2)	(3)	(2)
Profit (loss) from continuing operations		438	165	(356)
Profit (loss) from discontinued operations, net of income tax		(1)	(6)	2,672
Profit (loss) for the year		437	159	2,316
Total other comprehensive income (loss), net of income tax		257	8	(391)
Total comprehensive income (loss)		694	167	1,925
Equity holder of the Group - continuing operations		438	165	(356)
Equity holder of the Group - discontinued operations		(1)	(6)	2,672
Non-controlling interests		0	0	0
Equity holder of the Group - continuing operations		695	173	(326)
Equity holder of the Group - discontinued operations		(1)	(6)	2,251
Non-controlling interests		0	0	0
Reynolds Notes Issuers [member]
Condensed Statement of Comprehensive Income1 [Line Items]
Revenue		0	0	0
Cost of sales		0	0	0
Gross profit		0	0	0
Net other income (expenses)		0	0	0
Selling, marketing and distribution expenses		0	0	0
General and administration expenses		0	0	0
Profit from operating activities		0	0	0
Financial income		567	813	1,074
Financial expenses		(423)	(724)	(1,238)
Net financial expenses		144	89	(164)
Profit (loss) from continuing operations before income tax		144	89	(164)
Income tax (expense) benefit		(22)	(33)	43
Profit (loss) from continuing operations		122	56	(121)
Profit (loss) from discontinued operations, net of income tax		0	0	0
Profit (loss) for the year		122	56	(121)
Total other comprehensive income (loss), net of income tax		0	0	0
Total comprehensive income (loss)		122	56	(121)
Equity holder of the Group - continuing operations		122	56	(121)
Equity holder of the Group - discontinued operations		0	0	0
Non-controlling interests		0	0	0
Equity holder of the Group - continuing operations		122	56	(121)
Equity holder of the Group - discontinued operations		0	0	0
Non-controlling interests		0	0	0
Other Guarantor Entities [member]
Condensed Statement of Comprehensive Income1 [Line Items]
Revenue		9,368	9,386	9,795
Cost of sales		(7,259)	(7,224)	(7,825)
Gross profit		2,109	2,162	1,970
Net other income (expenses)		176	130	110
Selling, marketing and distribution expenses		(247)	(281)	(228)
General and administration expenses		(681)	(779)	(668)
Profit from operating activities		1,357	1,232	1,184
Financial income		26	29	18
Financial expenses		(904)	(1,041)	(1,433)
Net financial expenses		(878)	(1,012)	(1,415)
Profit (loss) from continuing operations before income tax		479	220	(231)
Income tax (expense) benefit		(34)	(43)	(68)
Profit (loss) from continuing operations		445	177	(299)
Profit (loss) from discontinued operations, net of income tax		(1)	1	2,678
Profit (loss) for the year		444	178	2,379
Total other comprehensive income (loss), net of income tax		253	4	(369)
Total comprehensive income (loss)		697	182	2,010
Equity holder of the Group - continuing operations		445	177	(299)
Equity holder of the Group - discontinued operations		(1)	1	2,678
Non-controlling interests		0	0	0
Equity holder of the Group - continuing operations		698	181	(247)
Equity holder of the Group - discontinued operations		(1)	1	2,257
Non-controlling interests		0	0	0
Non-guarantor Entities [member]
Condensed Statement of Comprehensive Income1 [Line Items]
Revenue		1,352	1,446	1,594
Cost of sales		(1,139)	(1,221)	(1,364)
Gross profit		213	225	230
Net other income (expenses)		(69)	(64)	(15)
Selling, marketing and distribution expenses		(30)	(34)	(34)
General and administration expenses		(64)	(76)	(77)
Profit from operating activities		50	51	104
Financial income		65	58	72
Financial expenses		(47)	(25)	(37)
Net financial expenses		18	33	35
Profit (loss) from continuing operations before income tax		68	84	139
Income tax (expense) benefit		(23)	(26)	(33)
Profit (loss) from continuing operations		45	58	106
Profit (loss) from discontinued operations, net of income tax		0	0	4
Profit (loss) for the year		45	58	110
Total other comprehensive income (loss), net of income tax		92	(85)	(125)
Total comprehensive income (loss)		137	(27)	(15)
Equity holder of the Group - continuing operations		43	56	104
Equity holder of the Group - discontinued operations		0	0	4
Non-controlling interests		2	2	2
Equity holder of the Group - continuing operations		135	(29)	(13)
Equity holder of the Group - discontinued operations		0	0	(4)
Non-controlling interests		2	2	2
Elimination of intersegment amounts [member]
Condensed Statement of Comprehensive Income1 [Line Items]
Revenue		(196)	(186)	(211)
Cost of sales		196	186	211
Gross profit		0	0	0
Net other income (expenses)		(610)	(289)	316
Selling, marketing and distribution expenses		0	0	0
General and administration expenses		0	0	0
Profit from operating activities		(610)	(289)	316
Financial income		(626)	(748)	(1,161)
Financial expenses		626	748	1,161
Net financial expenses		0	0	0
Profit (loss) from continuing operations before income tax		(610)	(289)	316
Income tax (expense) benefit		0	0	0
Profit (loss) from continuing operations		(610)	(289)	316
Profit (loss) from discontinued operations, net of income tax		1	(1)	(2,682)
Profit (loss) for the year		(609)	(290)	(2,366)
Total other comprehensive income (loss), net of income tax		(345)	81	494
Total comprehensive income (loss)		(954)	(209)	(1,872)
Equity holder of the Group - continuing operations		(610)	(289)	316
Equity holder of the Group - discontinued operations		1	(1)	(2,682)
Non-controlling interests		0	0	0
Equity holder of the Group - continuing operations		(955)	(208)	381
Equity holder of the Group - discontinued operations		1	(1)	(2,253)
Non-controlling interests		$ 0	$ 0	$ 0
[1]	For information on expenses by nature, refer to notes 8, 9, 12, 13, 14, 17 and 23.

Condensed consolidating guar108

Condensed consolidating guarantor financial information Condensed Balance Sheet (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Balance Sheet Statement1 [Line Items]
Cash and cash equivalents	$ 617	$ 932	$ 1,977
Trade and other receivables, net	1,136	1,051
Inventories	1,370	1,245
Inter-group receivables	0	0
Assets held for sale	144	26
Other assets	65	78
Total current assets	3,332	3,332
Investments in subsidiaries	0	0
Property, plant and equipment	2,923	3,010	3,184
Intangible assets	9,659	9,902	10,192
Inter-group receivables	0	0
Other non-current assets	768	710
Total non-current assets	13,350	13,622
Total assets	16,682	16,954
Trade and other payables	1,116	1,182
Inter-group payables	0	0
Borrowings	470	746
Liabilities directly associated with assets held for sale	34	23
Other liabilities	298	362
Total current liabilities	1,918	2,313
Borrowings	10,919	11,325
Inter-group liabilities	0	0
Other liabilities	2,193	2,359
Total non-current liabilities	13,112	13,684
Total liabilities	15,030	15,997
Net assets	1,652	957
Equity attributable to holder of the Group	1,642	948
Non-controlling interests	10	9
Total equity	1,652	957	$ 797	$ (1,125)
Parent [member]
Condensed Balance Sheet Statement1 [Line Items]
Cash and cash equivalents	0	0
Trade and other receivables, net	0	6
Inventories	0	0
Inter-group receivables	0	0
Assets held for sale	0	0
Other assets	0	0
Total current assets	0	6
Investments in subsidiaries	1,407	710
Property, plant and equipment	0	0
Intangible assets	0	0
Inter-group receivables	9	13
Other non-current assets	330	330
Total non-current assets	1,746	1,053
Total assets	1,746	1,059
Trade and other payables	33	60
Inter-group payables	0	0
Borrowings	0	1
Liabilities directly associated with assets held for sale	0	0
Other liabilities	6	5
Total current liabilities	39	66
Borrowings	0	0
Inter-group liabilities	65	45
Other liabilities	0	0
Total non-current liabilities	65	45
Total liabilities	104	111
Net assets	1,642	948
Equity attributable to holder of the Group	1,642	948
Non-controlling interests	0	0
Total equity	1,642	948
Reynolds Notes Issuers [member]
Condensed Balance Sheet Statement1 [Line Items]
Cash and cash equivalents	0	0
Trade and other receivables, net	0	0
Inventories	0	0
Inter-group receivables	717	332
Assets held for sale	0	0
Other assets	4	0
Total current assets	721	332
Investments in subsidiaries	0	0
Property, plant and equipment	0	0
Intangible assets	0	0
Inter-group receivables	6,763	7,266
Other non-current assets	282	258
Total non-current assets	7,045	7,524
Total assets	7,766	7,856
Trade and other payables	125	144
Inter-group payables	4	1
Borrowings	0	0
Liabilities directly associated with assets held for sale	0	0
Other liabilities	0	1
Total current liabilities	129	146
Borrowings	6,897	7,332
Inter-group liabilities	490	272
Other liabilities	66	81
Total non-current liabilities	7,453	7,685
Total liabilities	7,582	7,831
Net assets	184	25
Equity attributable to holder of the Group	184	25
Non-controlling interests	0	0
Total equity	184	25
Other Guarantor Entities [member]
Condensed Balance Sheet Statement1 [Line Items]
Cash and cash equivalents	457	757
Trade and other receivables, net	93	152
Inventories	1,225	1,090
Inter-group receivables	25	21
Assets held for sale	3	4
Other assets	43	57
Total current assets	1,846	2,081
Investments in subsidiaries	1,125	907
Property, plant and equipment	2,601	2,626
Intangible assets	9,306	9,556
Inter-group receivables	1,609	1,059
Other non-current assets	114	85
Total non-current assets	14,755	14,233
Total assets	16,601	16,314
Trade and other payables	786	785
Inter-group payables	718	337
Borrowings	52	338
Liabilities directly associated with assets held for sale	0	0
Other liabilities	257	314
Total current liabilities	1,813	1,774
Borrowings	4,022	3,992
Inter-group liabilities	7,304	7,637
Other liabilities	2,055	2,201
Total non-current liabilities	13,381	13,830
Total liabilities	15,194	15,604
Net assets	1,407	710
Equity attributable to holder of the Group	1,407	710
Non-controlling interests	0	0
Total equity	1,407	710
Non-guarantor Entities [member]
Condensed Balance Sheet Statement1 [Line Items]
Cash and cash equivalents	160	175
Trade and other receivables, net	1,043	893
Inventories	145	155
Inter-group receivables	0	2
Assets held for sale	141	22
Other assets	18	21
Total current assets	1,507	1,268
Investments in subsidiaries	0	0
Property, plant and equipment	322	384
Intangible assets	353	346
Inter-group receivables	149	128
Other non-current assets	42	37
Total non-current assets	866	895
Total assets	2,373	2,163
Trade and other payables	172	193
Inter-group payables	20	20
Borrowings	418	407
Liabilities directly associated with assets held for sale	34	23
Other liabilities	35	42
Total current liabilities	679	685
Borrowings	0	1
Inter-group liabilities	671	509
Other liabilities	72	77
Total non-current liabilities	743	587
Total liabilities	1,422	1,272
Net assets	951	891
Equity attributable to holder of the Group	941	882
Non-controlling interests	10	9
Total equity	951	891
Elimination of intersegment amounts [member]
Condensed Balance Sheet Statement1 [Line Items]
Cash and cash equivalents	0	0
Trade and other receivables, net	0	0
Inventories	0	0
Inter-group receivables	(742)	(355)
Assets held for sale	0	0
Other assets	0	0
Total current assets	(742)	(355)
Investments in subsidiaries	(2,532)	(1,617)
Property, plant and equipment	0	0
Intangible assets	0	0
Inter-group receivables	(8,530)	(8,466)
Other non-current assets	0	0
Total non-current assets	(11,062)	(10,083)
Total assets	(11,804)	(10,438)
Trade and other payables	0	0
Inter-group payables	(742)	(358)
Borrowings	0	0
Liabilities directly associated with assets held for sale	0	0
Other liabilities	0	0
Total current liabilities	(742)	(358)
Borrowings	0	0
Inter-group liabilities	(8,530)	(8,463)
Other liabilities	0	0
Total non-current liabilities	(8,530)	(8,463)
Total liabilities	(9,272)	(8,821)
Net assets	(2,532)	(1,617)
Equity attributable to holder of the Group	(2,532)	(1,617)
Non-controlling interests	0	0
Total equity	$ (2,532)	$ (1,617)

Condensed consolidating guar109

Condensed consolidating guarantor financial information Condensed Cash Flow Statement (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Condensed Cash Flow Statement1 [Line Items]
Net cash from operating activities	$ 840	$ 876	$ 654
Acquisition of property, plant and equipment and intangible assets	(410)	(324)	(381)
Purchases of short-term investments	0	0	(200)
Proceeds from sale of short-term investments	0	0	200
Proceeds from sale of property, plant and equipment and other assets	5	13	23
Proceeds from insurance claims	0	0	26
Disposal of businesses, net of cash disposed	44	149	4,148
Net related party (advances) repayments	0	0	0
Proceeds from intercompany share repurchase			0
Intercompany capital injection			0
Related party interest received	0	5	0
Other	2	5	4
Net cash from (used in) investing activities	(359)	(157)	3,820
Drawdown of borrowings	452	4,706	150
Repayment of borrowings	(1,221)	(6,339)	(4,282)
Related party borrowings (repayments)	0	0	0
Payment of debt transaction costs	(10)	(110)	(15)
Payment for intercompany share repurchase			0
Proceeds from intercompany capital injection			0
Other	(6)	(6)	(9)
Net cash used in financing activities	(785)	(1,749)	(4,156)
Parent [member]
Condensed Cash Flow Statement1 [Line Items]
Net cash from operating activities	(18)	(46)	(41)
Acquisition of property, plant and equipment and intangible assets	0	0	0
Purchases of short-term investments			0
Proceeds from sale of short-term investments			0
Proceeds from sale of property, plant and equipment and other assets	0	0	0
Proceeds from insurance claims			0
Disposal of businesses, net of cash disposed	0	0	0
Net related party (advances) repayments	0	0	0
Proceeds from intercompany share repurchase			41
Intercompany capital injection			0
Related party interest received	0	0	0
Other	0		0
Net cash from (used in) investing activities	0	0	41
Drawdown of borrowings	0	0	0
Repayment of borrowings	0	0	0
Related party borrowings (repayments)	18	45	0
Payment of debt transaction costs	0	0	0
Payment for intercompany share repurchase			0
Proceeds from intercompany capital injection			0
Other	0	0	0
Net cash used in financing activities	18	45	0
Reynolds Notes Issuers [member]
Condensed Cash Flow Statement1 [Line Items]
Net cash from operating activities	(397)	(727)	(800)
Acquisition of property, plant and equipment and intangible assets	0	0	0
Purchases of short-term investments			0
Proceeds from sale of short-term investments			0
Proceeds from sale of property, plant and equipment and other assets	0	0	0
Proceeds from insurance claims			0
Disposal of businesses, net of cash disposed	0	0	0
Net related party (advances) repayments	446	1,811	4,010
Proceeds from intercompany share repurchase			0
Intercompany capital injection			0
Related party interest received	131	450	803
Other	0		0
Net cash from (used in) investing activities	577	2,261	4,813
Drawdown of borrowings	0	3,152	0
Repayment of borrowings	(445)	(4,774)	(3,982)
Related party borrowings (repayments)	265	122	(30)
Payment of debt transaction costs	0	(34)	0
Payment for intercompany share repurchase			0
Proceeds from intercompany capital injection			0
Other	0	0	0
Net cash used in financing activities	(180)	(1,534)	(4,012)
Other Guarantor Entities [member]
Condensed Cash Flow Statement1 [Line Items]
Net cash from operating activities	1,245	1,132	698
Acquisition of property, plant and equipment and intangible assets	(362)	(286)	(323)
Purchases of short-term investments			(200)
Proceeds from sale of short-term investments			200
Proceeds from sale of property, plant and equipment and other assets	5	10	23
Proceeds from insurance claims			26
Disposal of businesses, net of cash disposed	12	149	4,168
Net related party (advances) repayments	(413)	(38)	(9)
Proceeds from intercompany share repurchase			0
Intercompany capital injection			(7)
Related party interest received	15	4	14
Other	2		3
Net cash from (used in) investing activities	(741)	(161)	3,895
Drawdown of borrowings	0	1,348	0
Repayment of borrowings	(336)	(1,450)	(72)
Related party borrowings (repayments)	(459)	(1,824)	(4,022)
Payment of debt transaction costs	(6)	(76)	(15)
Payment for intercompany share repurchase			(41)
Proceeds from intercompany capital injection			0
Other	(3)	(5)	(4)
Net cash used in financing activities	(804)	(2,007)	(4,154)
Non-guarantor Entities [member]
Condensed Cash Flow Statement1 [Line Items]
Net cash from operating activities	(136)	68	(26)
Acquisition of property, plant and equipment and intangible assets	(48)	(38)	(58)
Purchases of short-term investments			0
Proceeds from sale of short-term investments			0
Proceeds from sale of property, plant and equipment and other assets	0	3	0
Proceeds from insurance claims			0
Disposal of businesses, net of cash disposed	32	0	(20)
Net related party (advances) repayments	14	4	12
Proceeds from intercompany share repurchase			0
Intercompany capital injection			0
Related party interest received	0	0	6
Other	0		1
Net cash from (used in) investing activities	(2)	(31)	(59)
Drawdown of borrowings	452	206	150
Repayment of borrowings	(440)	(115)	(228)
Related party borrowings (repayments)	129	(120)	39
Payment of debt transaction costs	(4)	0	0
Payment for intercompany share repurchase			0
Proceeds from intercompany capital injection			7
Other	(3)	(1)	(5)
Net cash used in financing activities	134	(30)	(37)
Elimination of intersegment amounts [member]
Condensed Cash Flow Statement1 [Line Items]
Net cash from operating activities	146	449	823
Acquisition of property, plant and equipment and intangible assets	0	0	0
Purchases of short-term investments			0
Proceeds from sale of short-term investments			0
Proceeds from sale of property, plant and equipment and other assets	0	0	0
Proceeds from insurance claims			0
Disposal of businesses, net of cash disposed	0	0	0
Net related party (advances) repayments	(47)	(1,777)	(4,013)
Proceeds from intercompany share repurchase			(41)
Intercompany capital injection			7
Related party interest received	(146)	(449)	(823)
Other	0		0
Net cash from (used in) investing activities	(193)	(2,226)	(4,870)
Drawdown of borrowings	0	0	0
Repayment of borrowings	0	0	0
Related party borrowings (repayments)	47	1,777	4,013
Payment of debt transaction costs	0	0	0
Payment for intercompany share repurchase			41
Proceeds from intercompany capital injection			(7)
Other	0	0	0
Net cash used in financing activities	$ 47	$ 1,777	$ 4,047

Subsequent events (Details)

Subsequent events (Details) - Reynolds Notes, Senior Secured Notes 6.875% [member] - USD ($) $ in Millions	Feb. 15, 2018	Oct. 07, 2016
Disclosure of non-adjusting events after reporting period [line items]
Debt instrument, repurchased face amount		$ 350
Subsequent Event [member]
Disclosure of non-adjusting events after reporting period [line items]
Debt instrument, repurchased face amount	$ 300
Debt instrument, redemption price, percentage of principal amount redeemed	101.146%