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Net Finance Costs - Summary of Net Finance Costs (Detail) - USD ($) $ in Millions | 6 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Jun. 30, 2019
Interest expense using the effective interest rate method: |  |  |  |
Interest on bank loans, overdrafts and all other borrowings |  | $ 593 | $ 660 | $ 1,296
Interest capitalised at 4.51% (31 December 2018: 4.94%; 30 June 2019: 4.96%) | [1] | (155) | (109) | (248)
Interest on lease liabilities |  | 48 | 23 | 47
Discounting on provisions and other liabilities |  | 256 | 223 | 470
Other gains and losses: |  |  |  |
Fair value change on hedged loans |  | (12) | 106 | 729
Fair value change on hedging derivatives |  | (6) | (148) | (809)
Exchange variations on net debt |  | 12 | 11 | 6
Other |  | 5 | 6 | 19
Total financial expenses |  | 741 | 772 | 1,510
Financial income |  |  |  |
Interest income |  | (217) | (239) | (446)
Net finance costs |  | $ 524 | $ 533 | $ 1,064
[1] | Interest has been capitalised at the rate of interest applicable to the specific borrowings financing the assets under construction or, where financed through general borrowings, at a capitalisation rate representing the average interest rate on such borrowings.

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- Definition The amount of expense recognised due to the unwinding of the discount on provisions, resulting from the effect of the passage of time. [Refer: Other provisions] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_112_c&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_112_c&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_112_c&doctype=Standard -URIDate 2019-03-27 + Details
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