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EQUITY - Schedule of movement of reserves with effect in other comprehensive income (Details) - USD ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Movement of Reserves With Effect in Other Comprehensive Income [Roll Forward] |  |  |
Opening balance | $ 30,721 | $ (7,066,904) | $ (2,442,385)
Closing balance | 438,275 | 30,721 | (7,066,904)
Initial balance restated |  |  |
Movement of Reserves With Effect in Other Comprehensive Income [Roll Forward] |  |  |
Opening balance |  |  | (2,442,385)
Accumulated other comprehensive income |  |  |
Movement of Reserves With Effect in Other Comprehensive Income [Roll Forward] |  |  |
Opening balance | (3,818,757) | (3,846,862) |
Change in fair value of hedging instrument recognized in OCI | (7,124) | 27,478 | 15,910
Add: Costs of hedging deferred and recognized in OCI | 2,250 | 51,239 | (10,132)
Reclassified from OCI to the value of the hedged asset | (11,112) | (8,143) |
Deferred tax | 3,604 | (235) | (58)
Actuarial reserves by employee benefit plans | (21,192) | (9,933) | 10,017
Deferred tax actuarial IAS by employee benefit plans | 750 | 566 | (2,782)
Translation difference subsidiaries | (33,320) | (32,867) | 17,622
Closing balance | (3,884,901) | (3,818,757) | (3,846,862)
Accumulated other comprehensive income | Initial balance restated |  |  |
Movement of Reserves With Effect in Other Comprehensive Income [Roll Forward] |  |  |
Opening balance |  |  | (3,877,439)
Currency translation reserve |  |  |
Movement of Reserves With Effect in Other Comprehensive Income [Roll Forward] |  |  |
Opening balance | (3,805,560) | (3,772,159) | (3,790,513)
Change in fair value of hedging instrument recognized in OCI | 0 | 0 | 0
Add: Costs of hedging deferred and recognized in OCI | 0 | 0 | 0
Reclassified from OCI to the value of the hedged asset | 0 | 0 |
Deferred tax | 0 | 0 | 0
Actuarial reserves by employee benefit plans | 0 | 0 | 0
Deferred tax actuarial IAS by employee benefit plans | 0 | 0 | 0
Translation difference subsidiaries | (25,051) | (33,401) | 18,354
Closing balance | (3,830,611) | (3,805,560) | (3,772,159)
Currency translation reserve | Initial balance restated |  |  |
Movement of Reserves With Effect in Other Comprehensive Income [Roll Forward] |  |  |
Opening balance |  |  | (3,790,513)
Cash flow hedging reserve |  |  |
Movement of Reserves With Effect in Other Comprehensive Income [Roll Forward] |  |  |
Opening balance | 36,542 | (38,390) | (60,941)
Change in fair value of hedging instrument recognized in OCI | (32,858) | 51,323 | 39,602
Add: Costs of hedging deferred and recognized in OCI | (26,568) | 31,293 | (16,641)
Reclassified from OCI to the value of the hedged asset | (11,112) | (8,143) |
Deferred tax | 3,604 | (235) | (58)
Actuarial reserves by employee benefit plans |  | 0 | 0
Deferred tax actuarial IAS by employee benefit plans |  | 0 | 0
Translation difference subsidiaries | (8,286) | 694 | (732)
Closing balance | (38,678) | 36,542 | (38,390)
Cash flow hedging reserve | Initial balance restated |  |  |
Movement of Reserves With Effect in Other Comprehensive Income [Roll Forward] |  |  |
Opening balance |  |  | (60,561)
Gains (Losses) from changes in the time value of the options |  |  |
Movement of Reserves With Effect in Other Comprehensive Income [Roll Forward] |  |  |
Opening balance | (21,622) | (17,563) | 0
Change in fair value of hedging instrument recognized in OCI | 25,734 | (23,845) | (23,692)
Add: Costs of hedging deferred and recognized in OCI | 28,818 | 19,946 | 6,509
Reclassified from OCI to the value of the hedged asset | 0 | 0 |
Deferred tax | 0 | 0 | 0
Actuarial reserves by employee benefit plans | 0 | 0 | 0
Deferred tax actuarial IAS by employee benefit plans | 0 | 0 | 0
Translation difference subsidiaries | 17 | (160) | 0
Closing balance | 32,947 | (21,622) | (17,563)
Gains (Losses) from changes in the time value of the options | Initial balance restated |  |  |
Movement of Reserves With Effect in Other Comprehensive Income [Roll Forward] |  |  |
Opening balance |  |  | (380)
Actuarial gains or losses on defined benefit plans reserve |  |  |
Movement of Reserves With Effect in Other Comprehensive Income [Roll Forward] |  |  |
Opening balance | (28,117) | (18,750) | (25,985)
Change in fair value of hedging instrument recognized in OCI | 0 | 0 | 0
Add: Costs of hedging deferred and recognized in OCI | 0 | 0 | 0
Reclassified from OCI to the value of the hedged asset | 0 | 0 |
Deferred tax | 0 | 0 | 0
Actuarial reserves by employee benefit plans | (21,192) | (9,933) | 10,017
Deferred tax actuarial IAS by employee benefit plans | 750 | 566 | (2,782)
Translation difference subsidiaries | 0 | 0 | 0
Closing balance | $ (48,559) | $ (28,117) | (18,750)
Actuarial gains or losses on defined benefit plans reserve | Initial balance restated |  |  |
Movement of Reserves With Effect in Other Comprehensive Income [Roll Forward] |  |  |
Opening balance |  |  | $ (25,985)

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- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 24 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_24_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 32 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_32_a_i&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_a&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_b&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_e&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments. [Refer: Cash flow hedges [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 91 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_91_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 24C -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_24C_b_i&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 24E -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_24E_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 135 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_135_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 91 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_91_a&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_7&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of reclassification adjustments related to hedges of net investments in foreign operations, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 39 -IssueDate 2023-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=39&code=ifrs-tx-2023-en-r&anchor=para_102&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 9 -IssueDate 2023-01-01 -Paragraph 6.5.14 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2023-en-r&anchor=para_6.5.14&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 24E -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_24E_a&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 24C -Subparagraph b -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_24C_b_iv&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 92 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_92&doctype=Standard -URIDate 2023-03-23 + Details
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