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Impairment (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2024 | Jun. 30, 2023
Impairment |  |  |  |
Impairment (losses) reversals, net | $ 37 | $ (401) | $ 46 | $ (404)
Impairment of equity-accounted investments | 1 |  | 18 | 1
Net effect within the statement of income | 38 | (401) | 64 | (403)
Losses | (1) | (428) | (6) | (453)
Reversals | $ 39 | $ 27 | $ 70 | $ 50

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- Definition The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_99&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2023-01-01 -Paragraph 35 -Subparagraph b -Clause ix -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2023-en-r&anchor=para_35_b_ix&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Impairment loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2023-01-01 -Paragraph 130 -Subparagraph d -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_130_d_ii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2023-01-01 -Paragraph 130 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_130_b&doctype=Standard -URIDate 2023-03-23 + Details
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