The amount of contingent liabilities recognised in a business combination that were revalued.

No definition available.

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- Definition

The amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2017-01-01
-Paragraph B67
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B67_c&doctype=Appendix&seq=2
-URIDate 2017-03-09

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- Definition

The fair value of financial assets. [Refer: At fair value [member]; Financial assets]

+ 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

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- References

No definition available.

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- Definition

The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) 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 deliver 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, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are 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. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]

+ References

+ Details

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- Definition

The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]

+ References

+ Details

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- Definition

The increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]

+ References

+ Details

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- Definition

The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2018-01-01
-Name IFRS
-Number 7
-IssueDate 2017-01-01
-Paragraph 20
-Subparagraph a
-Clause vii
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_20_a_vii&doctype=Standard
-URIDate 2017-03-09

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2018-01-01
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 7
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_7&doctype=Standard
-URIDate 2017-03-09

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2018-01-01
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 91
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_91_b&doctype=Standard
-URIDate 2017-03-09

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- References

No definition available.

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- Definition

The amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination]

+ References

+ Details

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Financial Instruments (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
Financial Instruments (Details) - USD ($) $ in Millions	Jun. 30, 2018	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2017
Financial instruments fair value gains
Fair value movements on equity investments	$ 38	$ 156
Reconciliation of changes in contingent liabilities in business combination
Contingent liabilities recognised in business combination at beginning of period		5,534	$ 5,457
Settlements		(151)	(260)
Revaluations		38	(71)
Discount unwind		208	205
Contingent liabilities recognised in business combination	5,629	5,534	$ 5,457	$ 5,331
Diabetes Alliance
Reconciliation of changes in contingent liabilities in business combination
Contingent liabilities recognised in business combination at beginning of period		4,477
Settlements		(151)
Discount unwind		168
Contingent liabilities recognised in business combination	4,494	4,477
Other
Reconciliation of changes in contingent liabilities in business combination
Contingent liabilities recognised in business combination at beginning of period		1,057
Revaluations		38
Discount unwind		40
Contingent liabilities recognised in business combination	1,135	1,057
Interest-Bearing Loans and Borrowings
Financial instruments fair value gains
Total carrying value	19,667
Fair value	20,346
Other Investments
Financial instruments fair value gains
Fair value	1,866
Loans
Financial instruments fair value gains
Fair value	1,287
Derivatives
Financial instruments fair value gains
Fair value	$ 465
Level 3
Financial instruments fair value gains
Fair value movements on equity investments		$ 71