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RETIREMENT BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2020

Employee Benefits [Abstract]

Disclosure of defined benefit plans

US$ MILLIONS						2020						2019
Plan assets						$	833					$	686
Less accrued benefit obligation						(1,164)						(851)
Accrued benefit liability (1)						$	(331)					$	(165)

(1)Primarily presented within Other liabilities’ of the consolidated statements of financial position. Refer to Note 17, Accounts Payable and Other for further details

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- Definition

Employee Benefits [Abstract]

+ References

No definition available.

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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 2020-01-01
-Paragraph 138
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_138&doctype=Standard
-URIDate 2020-01-01

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