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RETIREMENT BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2023

Employee Benefits [Abstract]

Disclosure of defined benefit plans

US$ MILLIONS						2023						2022
Plan assets						$	808					$	654
Less accrued benefit obligation						(813)						(679)
Accrued benefit liability (1)						$	(5)					$	(25)

(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 2023-01-01
-Paragraph 138
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_138&doctype=Standard
-URIDate 2023-03-23

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