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Finance Cost and Income - Summary of Finance Cost and Income Included in Income Statement (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Disclosure of finance income expense [line items] |  |  |
Interest expense | $ (3,684) | $ (4,016) | $ (4,168)
Capitalization of borrowing costs | 10 | 12 | 19
Net interest on net defined benefit liabilities | (73) | (82) | (95)
Accretion expense | (593) | (564) | (650)
Net losses on hedging instruments that are not part of a hedge accounting relationship | (562) | (502) | (393)
Net foreign exchange results (net of the effect of foreign exchange derivative instruments) | (101) |  | (180)
Tax on financial transactions | (73) | (103) | (79)
Net mark-to-market results on derivatives related to the hedging of share-based payment | (23) | (1,211) |
Other financial costs, including bank fees | (135) | (135) | (225)
Finance cost excluding exceptional items | (5,234) | (6,601) | (5,771)
Exceptional finance cost | (806) | (1,818) | (222)
Finance costs | (6,040) | (8,419) | (5,993)
Interest income | 113 | 150 | 292
Interest income on Brazilian tax credits | 118 | 315 | 118
Hyperinflation monetary adjustments | 152 | 76 | 86
Market-to-market gains on derivatives related to the hedging of share-based payment programs |  |  | 898
Net foreign exchange results (net of the effect of foreign exchange derivative instruments) |  | 43 |
Other financial income | 48 | 58 | 21
Finance income excluding exceptional items | 431 | 642 | 1,415
Exceptional finance income |  | 80 | 1,104
Finance income | 431 | 722 | 2,519
Net finance income/(cost) excluding exceptional items | (4,803) | (5,959) | (4,355)
Net finance income/(cost) | $ (5,609) | $ (7,697) | $ (3,473)

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