XML 554 R108.htm IDEA: XBRL DOCUMENT v3.24.0.1
Impairment charges net of reversals - Additional information (Detail) - USD ($)
shares in Millions, $ in Millions
 12 Months Ended
Oct. 17, 2022
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 03, 2021
Disclosure of impairment loss and reversal of impairment loss [line items]          
Impairment loss (reversal) excluded from underlying earnings   $ 936 $ (150) [1] $ 269 [1]  
Impairment charge, net amount   652 52 197  
Deferred tax assets   3,624 2,796 [2]    
Loss on disposal   105      
Impairment charges net of reversals, pre tax   936 52 269  
Canada          
Disclosure of impairment loss and reversal of impairment loss [line items]          
Consideration for sale $ 150        
Proceeds from sale 80        
Loss on disposal $ 105        
Canada | Uranium Energy Corp          
Disclosure of impairment loss and reversal of impairment loss [line items]          
Shares received (in shares) 70        
Property, plant and equipment          
Disclosure of impairment loss and reversal of impairment loss [line items]          
Impairment charges net of reversals, pre tax   $ 1,167 0 269  
Alumina Refineries | Aluminium          
Disclosure of impairment loss and reversal of impairment loss [line items]          
Discount rate applied to cash flow projections   6.60%      
Impairment loss (reversal) excluded from underlying earnings   $ 1,175      
Impairment charge, net amount   $ 828      
Reduction in carbon emissions   0.50      
Increase in carbon tax   0.10      
Impairment charges net of reversals, pre tax   $ 1,175 0 0  
Yarwun Alumina Refinery | Aluminium | Property, plant and equipment          
Disclosure of impairment loss and reversal of impairment loss [line items]          
Impairment loss (reversal) excluded from underlying earnings   948      
QAL Operations | Aluminium          
Disclosure of impairment loss and reversal of impairment loss [line items]          
Impairment loss (reversal) excluded from underlying earnings   99      
Recoverable amount of asset or cash-generating unit   325      
Expected post-tax impairment charge if project not approved   325      
QAL Operations | Aluminium | Property, plant and equipment          
Disclosure of impairment loss and reversal of impairment loss [line items]          
Impairment loss (reversal) excluded from underlying earnings   227      
Simandou Project | Guinea          
Disclosure of impairment loss and reversal of impairment loss [line items]          
Impairment loss (reversal) excluded from underlying earnings   (239)      
Deferred tax assets   152      
Simandou Project | Property, plant and equipment | Guinea          
Disclosure of impairment loss and reversal of impairment loss [line items]          
Impairment loss (reversal) excluded from underlying earnings   (8)      
Simandou Project | Exploration and evaluation | Guinea          
Disclosure of impairment loss and reversal of impairment loss [line items]          
Impairment loss (reversal) excluded from underlying earnings   $ (231)      
Pacific Aluminium | Aluminium          
Disclosure of impairment loss and reversal of impairment loss [line items]          
Discount rate applied to cash flow projections   6.60%      
Impairment charge, net amount   $ 0      
Reduction in carbon emissions   0.50      
Impairment charges net of reversals, pre tax   $ 0 202 $ 0  
Kitimat | Aluminium          
Disclosure of impairment loss and reversal of impairment loss [line items]          
Discount rate applied to cash flow projections       6.60%  
Impairment charge, net amount   0      
Recoverable amount of asset or cash-generating unit       $ 3,126  
Impairment charges net of reversals, pre tax   $ 0 $ 0 269  
Cost of construction         $ 336
Post-tax impairment charge       197  
Pre-tax impairment charge net of reversals       269  
Carrying amount of asset or cash-generating unit       $ 3,323  
ISAL | Aluminium          
Disclosure of impairment loss and reversal of impairment loss [line items]          
Percentage of output reduction due to workforce strike       25.00%  
[1] Comparative information has been restated to reflect the adoption of narrow-scope amendments to IAS 12. Refer to page 166 for details.
[2] Comparative information has been restated to reflect the adoption of narrow-scope amendments to IAS 12. Refer to page 166 for details.