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Classification and measurement of financial instruments - Summary of Carrying Amounts and Fair Values of Financial Assets and Liabilities (Detail) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
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Disclosure of fair value measurement of assets [line items] |  |  |
Other financial assets | $ 185 | $ 156 | [1]
Level 1 [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Other financial assets | 14 | 3 |
Level 3 [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Other financial assets | 110 | 103 |
Derivative financial instruments [Member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Financial liabilities, at fair value | 25 | 11 |
Financial Liabilities | 25 | 11 |
Deferred compensation plan liabilities [Member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Financial liabilities, at fair value | 250 | 216 |
Financial Liabilities | 250 | 216 |
Loans and other borrowings [Member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Financial liabilities at amortised cost | 3,166 | 2,396 |
Financial Liabilities | 3,166 | 2,396 |
Trade and other payables [Member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Financial liabilities, at fair value | 69 | 83 |
Financial liabilities at amortised cost | 670 | 658 |
Financial liabilities, Not categorised as a financial instrument | 47 | 37 |
Financial Liabilities | 786 | 778 |
Other financial assets [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Financial assets, at fair value | 124 | 106 |
Financial assets at amortised cost | 68 | 50 |
Financial assets | 192 | 156 |
Cash and cash equivalent [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Financial assets, at fair value | 375 | 360 |
Financial assets at amortised cost | 947 | 616 |
Financial assets | 1,322 | 976 |
Derivative financial instruments [Member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Financial assets, at fair value | 20 | 7 |
Financial assets | 20 | 7 |
Deferred Compensation Plan Investments [Member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Financial assets, at fair value | 250 | 216 |
Financial assets | 250 | 216 |
Trade and other receivables [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Financial assets at amortised cost | 651 | 542 |
Financial assets, Not categorised as a financial instrument | 102 | 107 |
Financial assets | 753 | 649 |
Equity securities [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Other financial assets | $ 87 | $ 88 |
[1] | Re-presented for the adoption of IFRS 17 ‘Insurance Contracts’ (see New accounting standards and other presentational changes).

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- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) 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 receive 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 the entity’s own equity instruments do not include puttable financial instruments 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. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35M&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35N&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35I&doctype=Standard -URIDate 2023-03-23 + Details
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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 Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 + Details
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