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Basis of Preparation - Summary of financial assets classified into appropriate IFRS 9 categories (Detail) - USD ($) $ in Millions | Jun. 30, 2018 | Jan. 01, 2018
--- | --- | ---
Disclosure Of Financial Instruments [Line Items] |  |
Financial Assets | $ 11,577 |
Reclassification of trade and other receivables from amortised cost to FVPL |  | $ 1,316
Revaluation of funds |  | 1
Opening balance - IFRS 9 (including expected credit losses and revaluation of funds) |  | 15,282
IAS 39 |  |
Disclosure Of Financial Instruments [Line Items] |  |
Financial Assets |  | 15,288
IFRS 9 [member] |  |
Disclosure Of Financial Instruments [Line Items] |  |
Financial Assets |  | 15,288
Impairment provision resulting from the application of the ECL model |  | (7)
IFRS 9 [member] | IFRS 9 Classification Amortised Cost |  |
Disclosure Of Financial Instruments [Line Items] |  |
Financial Assets |  | 10,707
IFRS 9 [member] | IFRS 9 Classification Amortised Cost |  |
Disclosure Of Financial Instruments [Line Items] |  |
Financial Assets |  | 46
IFRS 9 [member] | IFRS 9 Classification Amortised Cost |  |
Disclosure Of Financial Instruments [Line Items] |  |
Financial Assets |  | 4,535
IAS 39 Classification Loans Receivable Held To Maturity | IAS 39 |  |
Disclosure Of Financial Instruments [Line Items] |  |
Financial Assets |  | 1,482
IAS 39 Classification Loans Receivable Held To Maturity | Trade and Other Receivables [Member] | IFRS 9 Classification Amortised Cost |  |
Disclosure Of Financial Instruments [Line Items] |  |
Reclassification of trade and other receivables from amortised cost to FVPL |  | 1,316
IAS 39 Classification Loans Receivable Held To Maturity | Other Investment Including Loans | IFRS 9 Classification Amortised Cost |  |
Disclosure Of Financial Instruments [Line Items] |  |
Reclassification of a financial asset from held to maturity to FVPL |  | 6
IAS 39 Classification Loans Receivable Held To Maturity | Cash and cash equivalents [Member] | IFRS 9 Classification Amortised Cost |  |
Disclosure Of Financial Instruments [Line Items] |  |
Reclassifcation of money market funds from amortised cost to FVPL |  | 7,813
IAS 39 Classification Loans Receivable Held To Maturity | Investments In Equity Shares And Funds | IFRS 9 Classification Amortised Cost |  |
Disclosure Of Financial Instruments [Line Items] |  |
Reclassification of investments from available for sale to FVPL |  | 90
IAS 39 Classification Loans Receivable Held To Maturity | IAS 39 |  |
Disclosure Of Financial Instruments [Line Items] |  |
Financial Assets |  | 136
IAS 39 Classification Loans Receivable Held To Maturity | Investments In Equity Shares And Funds | IFRS 9 Classification Amortised Cost |  |
Disclosure Of Financial Instruments [Line Items] |  |
Reclassification of investments from available for sale to FVPL |  | (90)
IAS 39 Classification Loans Receivable Held To Maturity | IAS 39 |  |
Disclosure Of Financial Instruments [Line Items] |  |
Financial Assets |  | 13,670
IAS 39 Classification Loans Receivable Held To Maturity | Trade and Other Receivables [Member] | IFRS 9 Classification Amortised Cost |  |
Disclosure Of Financial Instruments [Line Items] |  |
Reclassification of trade and other receivables from amortised cost to FVPL |  | (1,316)
IAS 39 Classification Loans Receivable Held To Maturity | Other Investment Including Loans | IFRS 9 Classification Amortised Cost |  |
Disclosure Of Financial Instruments [Line Items] |  |
Reclassification of a financial asset from held to maturity to FVPL |  | (6)
IAS 39 Classification Loans Receivable Held To Maturity | Cash and cash equivalents [Member] | IFRS 9 Classification Amortised Cost |  |
Disclosure Of Financial Instruments [Line Items] |  |
Reclassifcation of money market funds from amortised cost to FVPL |  | $ (7,813)

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- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) 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 receive 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 the entity’s own equity instruments do not include puttable financial instruments 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. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_25&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 35H -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35H&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 35I -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35I&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 35M -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35M&doctype=Standard -URIDate 2017-03-09 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 35N -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35N&doctype=Standard -URIDate 2017-03-09 + Details
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