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Risks Arising From Financial Instruments - Disclosure of Financial Assets And Liabilities (Detail) - USD ($) $ in Millions | Jun. 30, 2026 | Dec. 31, 2025
--- | --- | ---
Disclosure of Financial assets and liabilities [line items] |  |
Financial assets at amortized cost | $ 14,173 | $ 17,070
Financial assets at fair value through profit or loss | 408 | 343
Financial assets at fair value through OCI | 1,032 | 825
Total | 15,613 | 18,239
Financial liabilities at amortized cost | 92,058 | 93,184
Financial liabilities at fair value through profit or loss | 5,238 | 7,143
Financial liabilities at fair value through OCI | 908 | 686
Total | 98,204 | 101,013
Trade and other payables [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial liabilities at amortized cost | 20,918 | 21,348
Financial liabilities at fair value through profit or loss | 556 | 241
Total | 21,474 | 21,589
Non-current interest-bearing loans and borrowings [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial liabilities at amortized cost | 67,730 | 70,938
Financial liabilities at fair value through profit or loss | 1,178 | 1,191
Total | 68,908 | 72,128
Current interest-bearing loans and borrowings [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial liabilities at amortized cost | 3,381 | 885
Total | 3,381 | 885
Bank Overdrafts [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial liabilities at amortized cost | 29 | 14
Total | 29 | 14
Equity swaps [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial liabilities at fair value through profit or loss | 3,206 | 5,481
Total | 3,206 | 5,481
Foreign exchange derivatives [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial liabilities at fair value through profit or loss | 185 | 127
Financial liabilities at fair value through OCI | 501 | 435
Total | 686 | 563
Commodity derivatives [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial liabilities at fair value through OCI | 107 | 46
Total | 107 | 46
Cross currency interest rate swaps [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial liabilities at fair value through OCI | 300 | 205
Total | 300 | 205
Interest rate swap [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial liabilities at fair value through profit or loss | 114 | 102
Total | 114 | 102
Non-current financial liabilities [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial liabilities at amortized cost | 68,432 | 71,678
Financial liabilities at fair value through profit or loss | 1,474 | 1,320
Financial liabilities at fair value through OCI | 302 | 183
Total | 70,207 | 73,182
Current financial liabilities [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial liabilities at amortized cost | 23,626 | 21,506
Financial liabilities at fair value through profit or loss | 3,764 | 5,822
Financial liabilities at fair value through OCI | 607 | 503
Total | 27,996 | 27,831
Cash and cash equivalents [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial assets at amortized cost | 7,658 | 11,638
Total | 7,658 | 11,638
Trade and other receivables [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial assets at amortized cost | 6,494 | 5,406
Total | 6,494 | 5,406
Investment securities [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial assets at amortized cost | 20 | 27
Financial assets at fair value through profit or loss | 353 | 306
Financial assets at fair value through OCI | 145 | 134
Total | 518 | 467
Foreign exchange derivatives [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial assets at fair value through profit or loss | 43 | 26
Financial assets at fair value through OCI | 128 | 38
Total | 171 | 63
Commodity derivatives [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial assets at fair value through OCI | 397 | 439
Total | 397 | 439
Cross currency interest rate swaps [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial assets at fair value through OCI | 361 | 214
Total | 361 | 214
Interest rate swap [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial assets at fair value through profit or loss | 12 | 11
Total | 12 | 11
Non-current financial assets [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial assets at amortized cost | 527 | 499
Financial assets at fair value through profit or loss | 0 |
Financial assets at fair value through OCI | 457 | 279
Total | 985 | 778
Current financial assets [member] |  |
Disclosure of Financial assets and liabilities [line items] |  |
Financial assets at amortized cost | 13,646 | 16,571
Financial assets at fair value through profit or loss | 408 | 343
Financial assets at fair value through OCI | 575 | 546
Total | $ 14,628 | $ 17,460

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- Definition The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 8 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_8_a&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 44 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_44_a&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 44 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_44_a&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_25&doctype=Standard -URIDate 2025-03-27 + Details
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