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TRADE AND OTHER RECEIVABLES - Movements in the allowance for expected credit losses (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] |  |  |
Expected credit losses beginning balance | $ (412) |  |
Accruals for expected credit losses | 0 | $ 48 | $ 0
Expected credit losses ending balance | (452) | (412) |
Expected credit losses |  |  |
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] |  |  |
Expected credit losses beginning balance | 96 | 84 |
Expected credit losses ending balance | 131 | 96 | $ 84
Trade receivables | Expected credit losses |  |  |
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] |  |  |
Divestment of a subsidiary | (1) | 0 |
Accruals for expected credit losses | 57 | 35 |
Impairment reversal | (8) | (8) |
Accounts receivable written off | (8) | (6) |
Reclassification as held for sale | (1) | 0 |
Foreign currency translation adjustment | (3) | (9) |
Other movements | $ (1) | $ 0 |

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- Definition The decrease in financial assets resulting from write-off. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35I -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35I_c&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph IG20B -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_IG20B&doctype=Implementation%20Guidance -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35H&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2024-01-01 -Paragraph 126 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_126_a&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2024-01-01 -Paragraph 129 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_129_a&doctype=Standard -URIDate 2024-03-27 + Details
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