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INVESTMENTS IN SUBSIDIARIES - Summary of Balance Sheet Items Before Intercompany Eliminations (Details) - USD ($) $ in Millions | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Disclosure of subsidiaries |  |
Non-current assets | $ 105,430 | $ 96,569
Non-current liabilities | 46,598 | 46,352
Equity attributable to Non-controlling interests | 32,817 | 35,497
Subsidiaries with material non-controlling interests |  |
Disclosure of subsidiaries |  |
Current assets | 14,089 | 16,668
Non-current assets | 80,144 | 85,101
Current liabilities | 22,665 | 20,751
Non-current liabilities | 42,092 | 51,236
Equity attributable to Non-controlling interests | 15,067 | 14,612
Equity attributable to owners of entity | 14,409 | 15,170
Subsidiaries with material non-controlling interests | Corporate Holding Entities |  |
Disclosure of subsidiaries |  |
Current assets | 6,385 | 3,991
Non-current assets | 579 | 3,120
Current liabilities | 6,087 | 6,242
Non-current liabilities | 7,877 | 13,647
Equity attributable to Non-controlling interests | 5,457 | 4,249
Equity attributable to owners of entity | (12,457) | (17,027)
Subsidiaries with material non-controlling interests | BPO |  |
Disclosure of subsidiaries |  |
Current assets | 4,304 | 7,168
Non-current assets | 33,911 | 40,341
Current liabilities | 10,656 | 9,664
Non-current liabilities | 14,390 | 16,648
Equity attributable to Non-controlling interests | 3,129 | 5,232
Equity attributable to owners of entity | 10,040 | 15,965
Subsidiaries with material non-controlling interests | U.K Student Housing |  |
Disclosure of subsidiaries |  |
Current assets | 2,255 | 62
Non-current assets | 0 | 3,562
Current liabilities | 114 | 1,378
Non-current liabilities | 0 | 651
Equity attributable to Non-controlling interests | 1,594 | 1,190
Equity attributable to owners of entity | 547 | 405
Subsidiaries with material non-controlling interests | US Retail |  |
Disclosure of subsidiaries |  |
Current assets | 561 | 1,051
Non-current assets | 29,681 | 29,534
Current liabilities | 2,293 | 3,023
Non-current liabilities | 11,559 | 11,333
Equity attributable to Non-controlling interests | 1,280 | 1,274
Equity attributable to owners of entity | 15,110 | 14,955
Subsidiaries with material non-controlling interests | US Manufactured Housing |  |
Disclosure of subsidiaries |  |
Current assets | 61 | 86
Non-current assets | 4,279 | 3,843
Current liabilities | 2,593 | 11
Non-current liabilities | 178 | 2,688
Equity attributable to Non-controlling interests | 1,191 | 932
Equity attributable to owners of entity | 378 | 298
Subsidiaries with material non-controlling interests | Korea Mixed Use |  |
Disclosure of subsidiaries |  |
Current assets | 167 | 3,972
Non-current assets | 3,745 | 0
Current liabilities | 64 | 83
Non-current liabilities | 2,642 | 2,683
Equity attributable to Non-controlling interests | 936 | 936
Equity attributable to owners of entity | 270 | 270
Subsidiaries with material non-controlling interests | UK Short Stay |  |
Disclosure of subsidiaries |  |
Current assets | 197 | 338
Non-current assets | 4,419 | 4,701
Current liabilities | 485 | 350
Non-current liabilities | 3,068 | 3,586
Equity attributable to Non-controlling interests | 756 | 799
Equity attributable to owners of entity | 307 | $ 304
Subsidiaries with material non-controlling interests | U.S. Hospitality |  |
Disclosure of subsidiaries |  |
Current assets | 159 |
Non-current assets | 3,530 |
Current liabilities | 373 |
Non-current liabilities | 2,378 |
Equity attributable to Non-controlling interests | 724 |
Equity attributable to owners of entity | $ 214 |

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