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RETIREMENT BENEFIT PLANS (Tables) | 12 Months Ended
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Dec. 31, 2017
Employee Benefits [Abstract] |
Disclosure of defined benefit plans |
US$ MILLIONS |  | 2017 |  | 2016
Plan assets |  | $ | 228 |  |  | $ | 198 |
Less accrued benefit obligation |  | (328 | ) |  | (296 | )
Accrued benefit liability |  | $ | (100 | ) |  | $ | (98 | )

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- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2017-01-01 -Paragraph 138 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_138&doctype=Standard -URIDate 2017-03-09 + Details
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