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v3.26.1

PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Millions |  | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jan. 01, 2026 | Jun. 30, 2026 | Dec. 31, 2025
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | $ 66,797 | $ 66,797 |
Ending balance |  | 63,692 | $ 66,797
Property, plant and equipment | 1,100 |  |
Increase (decrease) in property, plant and equipment | 1,000 |  |
Current lease liabilities |  | 586 |
Non-current lease liabilities |  | 3,719 |
Utilities |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | 9,539 | 9,539 |
Ending balance |  | 9,526 | 9,539
Right-of-use assets |  | 270 |
Transport |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | 15,417 | 15,417 |
Ending balance |  | 15,792 | 15,417
Right-of-use assets |  | 702 |
Midstream |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | 26,031 | 26,031 |
Ending balance |  | 25,132 | 26,031
Right-of-use assets |  | 297 |
Data |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | 15,810 | 15,810 |
Ending balance |  | 13,242 | 15,810
Right-of-use assets |  | 2,817 |
Gross carrying amount: |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | 71,341 | 71,341 | 54,700
Acquisitions through business combinations |  |  | 11,854
Additions, net of disposals |  | 2,655 | 5,095
Assets held by subsidiaries disposed during the period |  | (2,324) | (814)
Non-cash (disposals) additions |  | (207) | 223
Assets reclassified as held for sale |  | 1,300 | (736)
Net foreign currency exchange differences |  | (1,080) | 1,019
Ending balance |  | 69,085 | 71,341
Gross carrying amount: | Utilities |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | 9,693 | 9,693 | 8,567
Acquisitions through business combinations |  |  | 104
Additions, net of disposals |  | 310 | 583
Assets held by subsidiaries disposed during the period |  | 0 | (1)
Non-cash (disposals) additions |  | (24) | 0
Assets reclassified as held for sale |  | 0 | 0
Net foreign currency exchange differences |  | (157) | 440
Ending balance |  | 9,822 | 9,693
Gross carrying amount: | Transport |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | 17,845 | 17,845 | 17,574
Acquisitions through business combinations |  |  | 0
Additions, net of disposals |  | 1,384 | 1,365
Assets held by subsidiaries disposed during the period |  | (24) | (807)
Non-cash (disposals) additions |  | (15) | 117
Assets reclassified as held for sale |  | 988 | (736)
Net foreign currency exchange differences |  | 58 | 332
Ending balance |  | 18,260 | 17,845
Gross carrying amount: | Midstream |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | 25,182 | 25,182 | 14,744
Acquisitions through business combinations |  |  | 8,898
Additions, net of disposals |  | 356 | 804
Assets held by subsidiaries disposed during the period |  | 0 | (1)
Non-cash (disposals) additions |  | (81) | 27
Assets reclassified as held for sale |  | 312 | 0
Net foreign currency exchange differences |  | (497) | 710
Ending balance |  | 24,648 | 25,182
Gross carrying amount: | Data |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | 18,621 | 18,621 | 13,815
Acquisitions through business combinations |  |  | 2,852
Additions, net of disposals |  | 605 | 2,343
Assets held by subsidiaries disposed during the period |  | (2,300) | (5)
Non-cash (disposals) additions |  | (87) | 79
Assets reclassified as held for sale |  | 0 | 0
Net foreign currency exchange differences |  | (484) | (463)
Ending balance |  | 16,355 | 18,621
Accumulated depreciation: |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | (11,755) | (11,755) | (9,260)
Assets held by subsidiaries disposed during the period |  | 60 | 366
Non-cash (disposals) additions |  | 121 | 163
Assets reclassified as held for sale |  | 340 | 268
Net foreign currency exchange differences |  | 200 | (254)
Depreciation expense |  | (1,673) | (3,114)
Disposals |  | 104 | 76
Ending balance |  | (12,603) | (11,755)
Accumulated depreciation: | Utilities |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | (2,492) | (2,492) | (2,068)
Assets held by subsidiaries disposed during the period |  | 0 | 1
Non-cash (disposals) additions |  | 24 | 43
Assets reclassified as held for sale |  | 0 | 0
Net foreign currency exchange differences |  | 48 | (87)
Depreciation expense |  | (224) | (429)
Disposals |  | 22 | 48
Ending balance |  | (2,622) | (2,492)
Accumulated depreciation: | Transport |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | (3,637) | (3,637) | (3,284)
Assets held by subsidiaries disposed during the period |  | 18 | 363
Non-cash (disposals) additions |  | 38 | 34
Assets reclassified as held for sale |  | 282 | 268
Net foreign currency exchange differences |  | (29) | (145)
Depreciation expense |  | (401) | (897)
Disposals |  | 15 | 24
Ending balance |  | (3,714) | (3,637)
Accumulated depreciation: | Midstream |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | (2,803) | (2,803) | (1,946)
Assets held by subsidiaries disposed during the period |  | 0 | 0
Non-cash (disposals) additions |  | 19 | 29
Assets reclassified as held for sale |  | 58 | 0
Net foreign currency exchange differences |  | 79 | (106)
Depreciation expense |  | (498) | (781)
Disposals |  | 1 | 1
Ending balance |  | (3,144) | (2,803)
Accumulated depreciation: | Data |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | (2,823) | (2,823) | (1,962)
Assets held by subsidiaries disposed during the period |  | 42 | 2
Non-cash (disposals) additions |  | 40 | 57
Assets reclassified as held for sale |  | 0 | 0
Net foreign currency exchange differences |  | 102 | 84
Depreciation expense |  | (550) | (1,007)
Disposals |  | 66 | 3
Ending balance |  | (3,123) | (2,823)
Accumulated fair value adjustments: |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | 7,211 | 7,211 | 5,407
Assets held by subsidiaries disposed during the period |  |  | (276)
Net foreign currency exchange differences |  | (1) | 277
Fair value adjustments |  |  | 1,803
Ending balance |  | 7,210 | 7,211
Accumulated fair value adjustments: | Utilities |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | 2,338 | 2,338 | 1,969
Assets held by subsidiaries disposed during the period |  |  | 0
Net foreign currency exchange differences |  | (12) | 171
Fair value adjustments |  |  | 198
Ending balance |  | 2,326 | 2,338
Accumulated fair value adjustments: | Transport |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | 1,209 | 1,209 | 1,393
Assets held by subsidiaries disposed during the period |  |  | (276)
Net foreign currency exchange differences |  | 37 | 90
Fair value adjustments |  |  | 2
Ending balance |  | 1,246 | 1,209
Accumulated fair value adjustments: | Midstream |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | 3,652 | 3,652 | 2,033
Assets held by subsidiaries disposed during the period |  |  | 0
Net foreign currency exchange differences |  | (24) | 16
Fair value adjustments |  |  | 1,603
Ending balance |  | 3,628 | 3,652
Accumulated fair value adjustments: | Data |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning balance | $ 12 | 12 | 12
Assets held by subsidiaries disposed during the period |  |  | 0
Net foreign currency exchange differences |  | (2) | 0
Fair value adjustments |  |  | 0
Ending balance |  | $ 10 | $ 12

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- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_iii&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_iii&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_ii&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_ii&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_47_a&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_54_a&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2025-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2025-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2025-01-01 -Paragraph IE72 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2025-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 35 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_35_g&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 35 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_35_g&doctype=Standard -URIDate 2025-03-27 + Details
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