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SHARE-BASED COMPENSATION | 6 Months Ended
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Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
SHARE-BASED COMPENSATION [Text Block] | For the three months ended June 30, 2014, we incurred share-based compensation costs of $19 million (2013: $17 million) and recorded associated tax benefits of $3 million (2013: $3 million). For the six months ended June 30, 2014, we incurred share-based compensation costs of $37 million (2013: $31 million) and recorded tax benefits thereon of $6 million (2013:$6 million). The fair value of shares vested during the six months ended June 30, 2014 was $65 million (2013: $67 million). At June 30, 2014 there were $148 million of unrecognized share-based compensation costs, which are expected to be recognized over the weighted average period of 2.6 years. Awards to settle in shares The following table provides a reconciliation of the beginning and ending balance of nonvested restricted stock (including restricted stock units) for the six months ended June 30, 2014:
|  | Performance-based Stock Awards |  | Service-based Stock Awards |
|  | Number of Restricted Stock |  | Weighted Average Grant Date Fair Value |  | Number of Restricted Stock |  | Weighted Average Grant Date Fair Value |
| Nonvested restricted stock - beginning of period | 283 |  |  | $ | 35.74 |  |  | 3,430 |  |  | $ | 34.72 |  |
| Granted | 68 |  |  | 44.33 |  |  | 1,036 |  |  | 44.42 |  |
| Vested | — |  |  | — |  |  | (1,415 | ) |  | 33.76 |  |
| Forfeited | — |  |  | — |  |  | (157 | ) |  | 36.26 |  |
| Nonvested restricted stock - end of period | 351 |  |  | $ | 37.41 |  |  | 2,894 |  |  | $ | 38.47 |  |
Cash-settled awards During 2014 we also granted 1,000,551 restricted stock units that will settle in cash rather than shares when the awards ultimately vest; of which 22,837 restricted stock units are performance based and 977,714 restricted stock units are service based. At June 30, 2014, the corresponding liability for cash-settled units, included in other liabilities on the Consolidated Balance Sheet, was $9 million (2013: $9 million).

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- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 + Details
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