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FINANCIAL LIABILITIES - Exchangeable and Class B Shares (Details) - USD ($) $ in Millions | 1 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Nov. 30, 2021 | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure of financial liabilities [line items] |  |  |  |  |  |
Beginning balance, exchangeable and Class B shares |  |  |  | $ 3,426 |  |
Remeasurement of liability, value | [1] |  |  | 34 | $ 1,058 | $ (447)
Ending balance, exchangeable and Class B shares |  |  |  | 4,153 | 3,426 |
Equity issued, exchangeable shares (in shares) |  | 21,100,000 | 3,200,000 |  |  |
Exchangeable shares issued, net of costs |  |  |  | $ 0 | $ 0 | $ 128
Exchangeable shares outstanding (Shares) |  |  |  |  |  |
Disclosure of financial liabilities [line items] |  |  |  |  |  |
Beginning balance (in shares) |  |  |  |  | 110,157,540 |
Share exchanges (in shares) |  |  |  | (11,002) | (17,512) |
Remeasurement of liability (in shares) |  |  |  | 0 | 0 |
Ending balance (in shares) |  |  |  | 131,872,066 |  | 110,157,540
Issuance of exchangeable LP units (in shares) |  |  |  | 220,956 |  |
Share issuance (in shares) |  |  |  | 21,094,441 |  |
Class B shares outstanding (Shares) |  |  |  |  |  |
Disclosure of financial liabilities [line items] |  |  |  |  |  |
Beginning balance (in shares) |  |  |  |  | 2 |
Share exchanges (in shares) |  |  |  | 0 | 0 |
Remeasurement of liability (in shares) |  |  |  | 0 | 0 |
Ending balance (in shares) |  |  |  | 2 |  | 2
Issuance of exchangeable LP units (in shares) |  |  |  | 0 |  |
Share issuance (in shares) |  |  |  | 0 |  |
Exchangeable and class B shares (US$ Millions) |  |  |  |  |  |
Disclosure of financial liabilities [line items] |  |  |  |  |  |
Beginning balance, exchangeable and Class B shares |  |  |  | $ 3,426 | $ 4,466 |
Share issuance, exchangeable share conversion |  |  |  |  | 19 |
Exchangeable share conversion, value |  |  |  | 0 | (1) |
Remeasurement of liability, value |  |  |  | (34) | (1,058) |
Ending balance, exchangeable and Class B shares |  |  |  | 4,153 | $ 3,426 | $ 4,466
Share issuance, value |  |  |  | 751 |  |
Issuance of exchangeable LP units, value |  |  |  | $ 10 |  |
Share capital | Exchangeable shares outstanding (Shares) |  |  |  |  |  |
Disclosure of financial liabilities [line items] |  |  |  |  |  |
Beginning balance (in shares) |  |  |  | 110,567,671 |  |
Share issuance, exchangeable share conversion (in shares) |  |  |  |  | 427,643 |
Ending balance (in shares) |  |  |  |  | 110,567,671 |
Share capital | Class B shares outstanding (Shares) |  |  |  |  |  |
Disclosure of financial liabilities [line items] |  |  |  |  |  |
Beginning balance (in shares) |  |  |  | 2 |  |
Share issuance, exchangeable share conversion (in shares) |  |  |  |  | 0 |
Ending balance (in shares) |  |  |  |  | 2 |
[1] | Earnings per share have not been presented in the financial statements, as the underlying shares do not constitute “ordinary shares” under IAS 33, Earnings per share. See Note 3(b), Material Accounting Policy Information, for further details.

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