XML 139 R103.htm IDEA: XBRL DOCUMENT
v3.24.1

INVESTMENT PROPERTIES - Schedule of Changes in Fair Value of Investment Properties (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Disclosure of detailed information about investment property [line items] |  |
Fair value, beginning of period | $ 115,100 | $ 100,865
Additions | 9,278 | 11,580
Right-of-use assets | 4,800 | 4,400
Dispositions | (4,258) | (4,430)
Fair value changes | (105) | 629
Foreign currency translation and other | 819 | (3,075)
Fair value, end of period2 | 124,152 | 115,100
Acquisitions through business combinations, investment property | 3,244 | 9,805
Investment property [member] | Increase (decrease) due to changes in accounting policy required by IFRSs |  |
Disclosure of detailed information about investment property [line items] |  |
Right-of-use assets | 74 | (274)
Property, plant and equipment [member] |  |
Disclosure of detailed information about investment property [line items] |  |
Right-of-use assets | 6,800 | 6,600
Property, plant and equipment [member] | Increase (decrease) due to changes in accounting policy required by IFRSs |  |
Disclosure of detailed information about investment property [line items] |  |
Right-of-use assets | $ 114,800 | $ 108,200

X
- Definition The increase in investment property resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 76 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_76_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 79 -Subparagraph d -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_79_d_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsInvestmentProperty
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to investment property resulting from acquisitions. [Refer: Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 76 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_76_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 79 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_79_d_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdditionsFromAcquisitionsInvestmentProperty
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfInvestmentPropertyLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in investment property resulting from disposals. [Refer: Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 76 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_76_c&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 79 -Subparagraph d -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_79_d_iii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisposalsInvestmentProperty
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) from changes in the fair value of investment property. [Refer: Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 76 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_76_d&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_GainsLossesOnFairValueAdjustmentInvestmentProperty
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in investment property resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 76 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_76_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 79 -Subparagraph d -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_79_d_vi&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 76 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_76&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 79 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_79_d&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_b&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_InvestmentProperty
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_j&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_47_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_RightofuseAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_InvestmentPropertyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis=ifrs-full_IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_PropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |