XML 580 R134.htm IDEA: XBRL DOCUMENT v3.24.0.1
Deferred taxation - Reconciliation of changes in deferred tax liability asset (Detail) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]      
Deferred taxation, beginning balance $ (368) $ 395  
Adjustment on currency translation 19 96  
Credited/(charged) to the income statement 1,260 (763)  
Credited (charged) to statement of comprehensive income 153 (102) $ (243)
Other movements (24) 6  
Deferred taxation, ending balance 1,040 (368) $ 395
Deferred tax assets 3,624 2,796 [1]  
Deferred tax liabilities (2,584) (3,164) [1]  
Recognised and unrecognised deferred tax assets 10,040 8,089  
Unrecognised deferred tax assets 6,416 5,293  
Deferred tax is not recognised on the unremitted earnings of subsidiaries and joint ventures 2,249 2,730  
Tax payable on unremitted earnings 110 140  
Unused tax losses      
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]      
Deferred tax assets 1,182 868  
Unused tax losses | Due within 1 year      
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]      
Deferred tax assets $ 0 0  
Deferred tax loss recovery period 1 year    
Unused tax losses | Between 1 and 5 years      
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]      
Deferred tax assets $ 140 105  
Unused tax losses | Between 1 and 5 years | Minimum      
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]      
Deferred tax loss recovery period 1 year    
Unused tax losses | Between 1 and 5 years | Maximum      
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]      
Deferred tax loss recovery period 5 years    
Unused tax losses | Later than five years      
Disclosure of temporary difference, unused tax losses and unused tax credits [Line Items]      
Deferred tax assets $ 1,042 $ 763  
Deferred tax loss recovery period 5 years    
[1] Comparative information has been restated to reflect the adoption of narrow-scope amendments to IAS 12. Refer to page 166 for details.