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v3.24.1

PROPERTY, PLANT AND EQUIPMENT - Net Book Value (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | $ 4,718 | $ 4,803
Additions, net of disposals | 483 | 440
Acquisitions through business combinations, property, plant and equipment | 8,811 |
Non-cash additions | (16) | 3
Depreciation expense | (252) | (110)
Fair value adjustments | 142 | 100
Net foreign currency exchange differences | 265 | (518)
Ending balance | 14,151 | 4,718
Gross carrying amount |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 3,947 | 3,935
Additions, net of disposals | 468 | 435
Acquisitions through business combinations, property, plant and equipment | 8,811 |
Non-cash additions | (11) | 7
Depreciation expense | 0 | 0
Fair value adjustments | 0 | 0
Net foreign currency exchange differences | 223 | (430)
Ending balance | 13,438 | 3,947
Accumulated depreciation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | (707) | (673)
Additions, net of disposals | 15 | 5
Acquisitions through business combinations, property, plant and equipment | 0 |
Non-cash additions | (5) | (4)
Depreciation expense | (252) | (110)
Fair value adjustments | 0 | 0
Net foreign currency exchange differences | (41) | 75
Ending balance | (990) | (707)
Accumulated fair value adjustments |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 1,478 | 1,541
Additions, net of disposals | 0 | 0
Acquisitions through business combinations, property, plant and equipment | 0 |
Non-cash additions | 0 | 0
Depreciation expense | 0 | 0
Fair value adjustments | 142 | 100
Net foreign currency exchange differences | 83 | (163)
Ending balance | $ 1,703 | $ 1,478

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- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_75_a&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_iv&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 77 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_77_f&doctype=Standard -URIDate 2023-03-23 + Details
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