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Impact of New Accounting Standards - Summary of Reconciliation of Operating Lease Commitments to Total Lease Liability Recognised (Detail) - USD ($) $ in Millions | 12 Months Ended |
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Jun. 30, 2019 | Dec. 31, 2019
Disclosure of initial application of standards or interpretations [abstract] |  |  |
Operating lease commitments as at 30 June 2019 |  | $ 1,905 |
Add: Leases which did not meet the definition of a lease under IAS 17 | [1] | 686 |
Add: Cost of reasonably certain extension options (undiscounted) |  | 91 |
Less: Components excluded from lease liability (undiscounted) |  | (190) |
Less: Effect of discounting |  | (191) |
Total additional lease liabilities recognised at 1 July 2019 |  | $ 2,301 | $ 2,301
[1] | [These relate to freight contracts known as continuous voyage charters (CVCs). Generally CVCs were not considered leases under IAS 17 given the supplier has the right, whether exercised or not, to substitute the named vessel. However, these rights are not considered substantial substitution rights under IFRS 16. Additionally the Group has the right to direct the use of the vessel throughout the period of use due to the ability to designate the loading port for each voyage and make changes to relevant decisions within the scope of contractual constraints. Consequently, the CVCs meet the definition of a lease under IFRS 16.]

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- Definition Lease liability do not meet definition of lease under IAS17. + References No definition available. + Details
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- Definition Operating lease commitments. + References No definition available. + Details
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- Definition Operating lease commitments additional lease liabilities recognised on transition. + References No definition available. + Details
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- Definition Operating lease commitments increase decrease in discounting. + References No definition available. + Details
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- Definition Operating lease commitments increase decrease term leases. + References No definition available. + Details
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- References No definition available. + Details
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- Definition The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph 53 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_53_e&doctype=Standard -URIDate 2019-03-27 + Details
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