Finance income and finance costs - Summary of finance income and finance costs (Detail) - USD ($) $ in Millions	12 Months Ended
Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of borrowings and other financial liabilities [Line Items]
Finance income from equity accounted units	$ 2	$ 4	$ 4
Other finance income (including bank deposits, net investment in leases, and other financial assets)	62	137	296
Total finance income	64	141	300
Interest on:
– Financial liabilities at amortised cost (excluding lease liabilities) and associated derivatives	(489)	(561)	(816)
– Lease liabilities	(47)	(50)	(55)
Fair value movements:
– Bonds designated as hedged items in fair value hedges	246	(284)	(185)
– Derivatives designated as hedging instruments in fair value hedges	(242)	287	181
Loss on early redemption of bonds	(69)	0	0
Amounts capitalised	358	340	321
Total finance costs	(243)	$ (268)	$ (554)
Buy-back of bonds	1,200
Premium charges for redemption of bonds	115
Unamortized debt issuance costs and fees	5
Fair value hedge adjustment	$ 51

The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 23
-IssueDate 2021-01-01
-Paragraph 26
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=23&code=ifrs-tx-2021-en-r&anchor=para_26_a&doctype=Standard
-URIDate 2021-03-24