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ACQUISITION OF BUSINESSES - Purchase Price Allocation (Details) - USD ($) $ in Millions | Jun. 30, 2023 | May 02, 2023 | Dec. 31, 2022
--- | --- | --- | ---
Fair value of assets and liabilities acquired |  |  |
Goodwill | $ 12,393 |  | $ 8,789
Aggregated individually immaterial business combinations |  |  |
Consideration transferred |  |  |
Cash | 1,249 |  | 123
Business combinations, equity consideration |  |  | 21
Contingent consideration |  |  | 17
Total consideration | 1,249 |  | 161
Fair value of assets and liabilities acquired |  |  |
Cash and cash equivalents recognised as of acquisition date | 205 |  | 6
Account receivable recognised as of acquisition date | 827 |  | 24
Property, plant and equipment recognised as of acquisition date | 118 |  | 161
Identifiable intangible assets recognised as of acquisition date | 2,921 |  | 302
Goodwill | 3,271 |  | 278
Trade and other payables recognised as of acquisition date | (797) |  | (54)
Borrowings recognised as of acquisition date | (1,006) |  | (51)
Deferred tax liabilities recognised as of acquisition date | (635) |  | (18)
Net identifiable assets acquired (liabilities assumed), before non-controlling interests | 4,904 |  | 648
Non-controlling interest | (3,655) |  | (487)
Identifiable assets acquired (liabilities assumed) | $ 1,249 |  | $ 161
Brazilian electricity transmission operation |  |  |
Consideration transferred |  |  |
Cash |  | $ 35 |
Business combinations, equity consideration |  | 35 |
Total consideration |  | 70 |
Fair value of assets and liabilities acquired |  |  |
Cash and cash equivalents recognised as of acquisition date |  | 36 |
Account receivable recognised as of acquisition date |  | 9 |
Identifiable intangible assets recognised as of acquisition date |  | 477 |
Goodwill |  | 25 |
Trade and other payables recognised as of acquisition date |  | (44) |
Borrowings recognised as of acquisition date |  | (192) |
Deferred tax liabilities recognised as of acquisition date |  | (83) |
Net identifiable assets acquired (liabilities assumed), before non-controlling interests |  | 228 |
Non-controlling interest |  | (158) |
Identifiable assets acquired (liabilities assumed) |  | $ 70 |

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