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FINANCIAL ASSETS AND LIABILITIES - Offsetting financial assets and liabilities (Details) - USD ($) $ in Millions | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Other financial liabilities (non-current) |  |
Net financial liabilities |  |
Gross amounts recognized | $ 10,362 | $ 8,070
Net amounts presented in the statement of financial position | 10,362 | 8,070
Net Amount | 10,362 | 8,070
Other financial liabilities (current) |  |
Net financial liabilities |  |
Gross amounts recognized | 1,268 | 3,047
Gross amounts set off in the statement of financial position |  | (1)
Net amounts presented in the statement of financial position | 1,268 | 3,046
Net Amount | 1,268 | 3,046
Trade and other payables |  |
Net financial liabilities |  |
Gross amounts recognized | 1,595 | 1,843
Gross amounts set off in the statement of financial position | (72) | (99)
Net amounts presented in the statement of financial position | 1,523 | 1,744
Net Amount | 1,523 | 1,744
Other financial assets (non-current) |  |
Net financial assets |  |
Gross amounts recognized | 34 | 306
Net amounts presented in the consolidated statement of financial position | 34 | 306
Net Amount | 34 | 306
Other financial assets (current) |  |
Net financial assets |  |
Gross amounts recognized | 1,130 | 190
Net amounts presented in the consolidated statement of financial position | 1,130 | 190
Net Amount | 1,130 | 190
Trade and other receivables |  |
Net financial assets |  |
Gross amounts recognized | 817 | 783
Gross amounts set off in the consolidated statement of financial position | (72) | (98)
Net amounts presented in the consolidated statement of financial position | 745 | 685
Net Amount | $ 745 | $ 685

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- Definition The amount of financial assets set off against financial liabilities when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 13C -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_13C_b&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The gross amount of recognised financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 13C -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_13C_a&doctype=Standard -URIDate 2017-03-09 + Details
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