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Other disclosures - Summary of transactions and balances with equity accounted units (Detail) - USD ($) $ in Millions | 6 Months Ended |
--- | --- | ---
Jun. 30, 2020 | Jun. 30, 2019 | Dec. 31, 2019
Other Disclosures [Line Items] |  |  |
Dividends from equity accounted units | $ 183 | $ 318 |
Investments in equity accounted units | 3,849 |  | $ 3,971
Investment in equity accounted units |  |  |
Other Disclosures [Line Items] |  |  |
Purchases from equity accounted units | (519) | (529) |
Sales to equity accounted units | 119 | 141 |
Dividends from equity accounted units | 183 | 318 |
Net funding of equity accounted units | (14) | $ (12) |
Investments in equity accounted units | 3,849 |  | 3,971
Loans to equity accounted units | 39 |  | 39
Trade and other receivables: amounts due from equity accounted units | 231 |  | 259
Trade and other payables: amounts due to equity accounted units | $ (228) |  | $ (271)

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- Definition The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 24 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_24_a&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph B16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B16&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_e&doctype=Standard -URIDate 2019-03-27 + Details
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