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Post-retirement benefits - Summary of total amount recognised in other comprehensive income before tax (Detail) - USD ($) $ in Millions | 12 Months Ended
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Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Disclosure of net defined benefit liability (asset) [Abstract] |  |  |
Actuarial losses to equity accounted units | $ (855) | $ (1,120) | $ 548
Return on assets (net of interest on assets) | 894 | 1,031 | 79
Loss on application of asset ceiling | (33) | (1) | (8)
Actuarial gains/(losses) on post-retirement benefit plans | $ 6 | $ (90) | $ 619

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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2016-01-13 -Paragraph 141 -Subparagraph c -Clause iii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_141_c_iii&doctype=Standard -URIDate 2016-03-31 + Details
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- References No definition available. + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income; Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2016-01-13 -Paragraph 141 -Subparagraph c -Clause iv -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_141_c_iv&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income, before tax; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 91 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_91_b&doctype=Standard -URIDate 2016-03-31 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 7 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_7&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2016-01-13 -Paragraph 141 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_141_c_i&doctype=Standard -URIDate 2016-03-31 + Details
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