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Financial assets and liabilities (Tables) | 6 Months Ended
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Jun. 30, 2024
Financial Instruments [Abstract] |
Disclosure of financial liabilities | The following table provides the fair value details of certain financial instruments measured at amortized cost in the consolidated statements of financial position (statements of financial position).
|  |  | June 30, 2024 | December 31, 2023
| Classification | Fair value methodology | Carrying value | Fair value | Carrying value | Fair value
Debt securities and other debt | Debt due within one year and long-term debt | Quoted market price of debt | 31,504 |  | 29,828 |  | 29,049 |  | 28,225 |
Disclosure of fair value measurement of assets | The following table provides the fair value details of financial instruments measured at fair value in the statements of financial position.
|  |  | Fair value
| Classification | Carrying value of asset (liability) | Quoted prices in active markets for identical assets (level 1) | Observable market data (level 2)(1) | Non-observable market inputs (level 3)(2)
June 30, 2024 |  |  |  |  |
Publicly-traded and privately-held investments (3) | Other non-current assets | 599 |  | 19 |  | — |  | 580 |
Derivative financial instruments | Other current assets, trade payables and other liabilities, other non-current assets and liabilities | (331) |  | — |  | (331) |  | — |
Other | Trade payables and other liabilities and other non-current assets | 148 |  | — |  | 220 |  | (72) |
December 31, 2023 |  |  |  |  |
Publicly-traded and privately-held investments (3) | Other non-current assets | 587 |  | 10 |  | — |  | 577 |
Derivative financial instruments | Other current assets, trade payables and other liabilities, other non-current assets and liabilities | (488) |  | — |  | (488) |  | — |
Other | Other non-current assets and liabilities | 147 |  | — |  | 216 |  | (69) |
(1)Observable market data such as equity prices, interest rates, swap rate curves and foreign currency exchange rates. (2)Non-observable market inputs such as discounted cash flows and revenue and earnings multiples. For certain privately-held investments and other financial liabilities, changes in our valuation assumptions may result in a significant increase (decrease) in the fair value of our level 3 financial instruments. (3)Unrealized gains and losses are recorded in Other comprehensive income (loss) in the statements of comprehensive income and are reclassified from Accumulated other comprehensive loss to the Deficit in the statements of financial position when realized.
Disclosure of fair value measurement of liabilities | The following table provides the fair value details of financial instruments measured at fair value in the statements of financial position.
|  |  | Fair value
| Classification | Carrying value of asset (liability) | Quoted prices in active markets for identical assets (level 1) | Observable market data (level 2)(1) | Non-observable market inputs (level 3)(2)
June 30, 2024 |  |  |  |  |
Publicly-traded and privately-held investments (3) | Other non-current assets | 599 |  | 19 |  | — |  | 580 |
Derivative financial instruments | Other current assets, trade payables and other liabilities, other non-current assets and liabilities | (331) |  | — |  | (331) |  | — |
Other | Trade payables and other liabilities and other non-current assets | 148 |  | — |  | 220 |  | (72) |
December 31, 2023 |  |  |  |  |
Publicly-traded and privately-held investments (3) | Other non-current assets | 587 |  | 10 |  | — |  | 577 |
Derivative financial instruments | Other current assets, trade payables and other liabilities, other non-current assets and liabilities | (488) |  | — |  | (488) |  | — |
Other | Other non-current assets and liabilities | 147 |  | — |  | 216 |  | (69) |
(1)Observable market data such as equity prices, interest rates, swap rate curves and foreign currency exchange rates. (2)Non-observable market inputs such as discounted cash flows and revenue and earnings multiples. For certain privately-held investments and other financial liabilities, changes in our valuation assumptions may result in a significant increase (decrease) in the fair value of our level 3 financial instruments. (3)Unrealized gains and losses are recorded in Other comprehensive income (loss) in the statements of comprehensive income and are reclassified from Accumulated other comprehensive loss to the Deficit in the statements of financial position when realized.
Disclosure of detailed information of foreign currency forward contracts and options | The following table provides further details on our outstanding foreign currency forward contracts and options at June 30, 2024.
Type of hedge | Buy currency | Amount to receive | Sell currency | Amount to pay | Maturity | Hedged item
Cash flow (1) | USD | 1,174 |  | CAD | 1,607 |  | 2024 | Loans
Cash flow | USD | 1,180 |  | CAD | 1,601 |  | 2024 | Commercial paper
Cash flow | USD | 359 |  | CAD | 459 |  | 2024 | Anticipated purchases
Cash flow | PHP | 1,470 |  | CAD | 35 |  | 2024 | Anticipated purchases
Cash flow | USD | 608 |  | CAD | 793 |  | 2025 | Anticipated purchases
Cash flow | PHP | 3,193 |  | CAD | 75 |  | 2025 | Anticipated purchases
Cash flow | USD | 280 |  | CAD | 377 |  | 2026 | Anticipated purchases
Economic | USD | 90 |  | CAD | 118 |  | 2024 | Anticipated purchases
Economic - call options | USD | 124 |  | CAD | 151 |  | 2024 | Anticipated purchases
Economic - call options | CAD | 112 |  | USD | 78 |  | 2024 | Anticipated purchases
Economic - put options | USD | 335 |  | CAD | 437 |  | 2024 | Anticipated purchases
Economic | USD | 120 |  | CAD | 158 |  | 2025 |  | Anticipated purchases
Economic | CAD | 137 |  | USD | 100 |  | 2025 |  | Anticipated purchases
Economic - options (2) | USD | 60 |  | CAD | 78 |  | 2025 |  | Anticipated purchases
Economic - call options | USD | 270 |  | CAD | 345 |  | 2025 |  | Anticipated purchases
Economic - put options | USD | 360 |  | CAD | 466 |  | 2025 |  | Anticipated purchases
Economic | USD | 100 |  | CAD | 136 |  | 2026 |  | Anticipated purchases
(1) Forward contracts to hedge loans secured by receivables under our securitization program. (2) Foreign currency options with a leverage provision and a profit cap limitation.

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