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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.