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RETIREMENT BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2022

Employee Benefits [Abstract]

Disclosure of defined benefit plans

US$ MILLIONS						2022						2021
Plan assets						$	654					$	934
Less accrued benefit obligation						(679)						(1,126)
Accrued benefit liability (1)						$	(25)					$	(192)

(1)Primarily presented within Other liabilities’ of the consolidated statements of financial position. Refer to Note 18, 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 2021-01-01
-Paragraph 138
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_138&doctype=Standard
-URIDate 2021-03-24

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