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Financial instruments - Schedule of fair value of assets and liabilities (Details) - USD ($) $ in Millions | Jun. 30, 2024 | Dec. 31, 2023 | Jun. 30, 2023 | Dec. 31, 2022
--- | --- | --- | --- | ---
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | $ 608 | $ 517 |  |
Non-current convertible note from associated company | 11 | 11 |  |
Senior Notes Due 2026, 2028, 2029, 2030, 2032, 2049 and 2052 |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value | 4,232 | 4,347 |  |
Measured at FVPL | Contingent consideration liabilities |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | (94) | (90) |  |
Measured at FVPL | Derivative financial instruments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | (1) | (10) |  |
Measured at amortized cost or cost |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | (4,686) | (4,729) |  |
Measured at amortized cost or cost | Senior Notes Due 2026, 2028, 2029, 2030, 2032, 2049 and 2052 |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | (4,550) | (4,566) |  |
Measured at amortized cost or cost | Non-current financial debt |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | (4,550) | (4,676) |  |
Measured at amortized cost or cost | Current financial debt |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | (136) | (53) |  |
Measured at amortized cost or cost and fair value |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | (4,781) |  |  |
Money market funds |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 237 | 84 |  |
Measured at FVOCI | Long-term financial investments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 243 | 147 |  |
Measured at amortized cost or cost and fair value |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 780 | 680 |  |
Current financial assets | 551 | 399 |  |
Financial assets at fair value and amortized cost or cost | 1,331 | 1,079 |  |
Financial liabilities, at fair value and amortized cost |  | (4,829) |  |
Measured at FVPL | Long-term financial investments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 1 | 1 |  |
Measured at FVPL | Deferred compensation assets |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 172 | 163 |  |
Measured at FVPL | Derivative financial instruments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 11 | 2 |  |
Measured at FVPL | Current portion of long-term financial investments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 2 | 7 |  |
Measured at amortized cost or cost |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 364 | 369 |  |
Current financial assets | 301 | 306 |  |
Financial assets at fair value and amortized cost or cost | 665 | 675 |  |
Measured at amortized cost or cost | Long-term note receivable and other financial assets |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 168 | 161 |  |
Current financial assets | 1 |  |  |
Financial assets at fair value and amortized cost or cost | 169 |  |  |
Measured at amortized cost or cost | Long-term receivables from customers |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 118 | 126 |  |
Current financial assets | 115 | 116 |  |
Measured at amortized cost or cost | Minimum lease payments from finance lease agreements |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 35 | 38 |  |
Current financial assets | 27 | 27 |  |
Measured at amortized cost or cost | Long-term loans, VAT receivables, advances and security deposits |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 43 | 44 |  |
Measured at amortized cost or cost | VAT receivables |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 61 | 62 |  |
Measured at amortized cost or cost | Other receivables, security deposits and current assets |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 98 | 101 |  |
Level 3 | Contingent consideration liabilities |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | (94) | (90) | $ (102) | $ (98)
Recurring fair value measurement | Level 1 |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 172 | 163 |  |
Current financial assets | 237 | 84 |  |
Financial assets at fair value and amortized cost or cost | 409 | 247 |  |
Financial liabilities, at fair value and amortized cost | 0 | 0 |  |
Recurring fair value measurement | Level 1 | Measured at FVPL | Contingent consideration liabilities |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | 0 | 0 |  |
Recurring fair value measurement | Level 1 | Measured at FVPL | Derivative financial instruments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | 0 | 0 |  |
Recurring fair value measurement | Level 1 | Measured at amortized cost or cost | Non-current financial debt |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | 0 | 0 |  |
Recurring fair value measurement | Level 1 | Measured at amortized cost or cost | Current financial debt |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | 0 | 0 |  |
Recurring fair value measurement | Level 1 | Money market funds |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 237 | 84 |  |
Recurring fair value measurement | Level 1 | Measured at FVOCI | Long-term financial investments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 1 | Measured at FVPL | Long-term financial investments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 1 | Measured at FVPL | Deferred compensation assets |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 172 | 163 |  |
Recurring fair value measurement | Level 1 | Measured at FVPL | Derivative financial instruments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 1 | Measured at FVPL | Current portion of long-term financial investments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 1 | Measured at amortized cost or cost | Long-term note receivable and other financial assets |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 1 | Measured at amortized cost or cost | Long-term receivables from customers |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 1 | Measured at amortized cost or cost | Minimum lease payments from finance lease agreements |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 1 | Measured at amortized cost or cost | Long-term loans, VAT receivables, advances and security deposits |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 1 | Measured at amortized cost or cost | VAT receivables |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 1 | Measured at amortized cost or cost | Other receivables, security deposits and current assets |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 2 |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Current financial assets | 11 | 2 |  |
Financial assets at fair value and amortized cost or cost | 11 | 2 |  |
Financial liabilities, at fair value and amortized cost | (1) | (10) |  |
Recurring fair value measurement | Level 2 | Measured at FVPL | Contingent consideration liabilities |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | 0 | 0 |  |
Recurring fair value measurement | Level 2 | Measured at FVPL | Derivative financial instruments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | (1) | (10) |  |
Recurring fair value measurement | Level 2 | Measured at amortized cost or cost | Non-current financial debt |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | 0 | 0 |  |
Recurring fair value measurement | Level 2 | Measured at amortized cost or cost | Current financial debt |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | 0 | 0 |  |
Recurring fair value measurement | Level 2 | Money market funds |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 2 | Measured at FVOCI | Long-term financial investments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 2 | Measured at FVPL | Long-term financial investments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 2 | Measured at FVPL | Deferred compensation assets |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 2 | Measured at FVPL | Derivative financial instruments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 11 | 2 |  |
Recurring fair value measurement | Level 2 | Measured at FVPL | Current portion of long-term financial investments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 2 | Measured at amortized cost or cost | Long-term note receivable and other financial assets |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 2 | Measured at amortized cost or cost | Long-term receivables from customers |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 2 | Measured at amortized cost or cost | Minimum lease payments from finance lease agreements |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 2 | Measured at amortized cost or cost | Long-term loans, VAT receivables, advances and security deposits |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 2 | Measured at amortized cost or cost | VAT receivables |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 2 | Measured at amortized cost or cost | Other receivables, security deposits and current assets |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 3 |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 244 | 148 |  |
Current financial assets | 2 | 7 |  |
Financial assets at fair value and amortized cost or cost | 246 | 155 |  |
Financial liabilities, at fair value and amortized cost | (94) | (90) |  |
Recurring fair value measurement | Level 3 | Measured at FVPL | Contingent consideration liabilities |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | (94) | (90) |  |
Recurring fair value measurement | Level 3 | Measured at FVPL | Derivative financial instruments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | 0 | 0 |  |
Recurring fair value measurement | Level 3 | Measured at amortized cost or cost | Non-current financial debt |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | 0 | 0 |  |
Recurring fair value measurement | Level 3 | Measured at amortized cost or cost | Current financial debt |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Financial liabilities, at fair value and amortized cost | 0 | 0 |  |
Recurring fair value measurement | Level 3 | Money market funds |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 3 | Measured at FVOCI | Long-term financial investments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 243 | 147 |  |
Recurring fair value measurement | Level 3 | Measured at FVPL | Long-term financial investments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 1 | 1 |  |
Recurring fair value measurement | Level 3 | Measured at FVPL | Deferred compensation assets |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 3 | Measured at FVPL | Derivative financial instruments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 3 | Measured at FVPL | Current portion of long-term financial investments |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 2 | 7 |  |
Recurring fair value measurement | Level 3 | Measured at amortized cost or cost | Long-term note receivable and other financial assets |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 3 | Measured at amortized cost or cost | Long-term receivables from customers |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 3 | Measured at amortized cost or cost | Minimum lease payments from finance lease agreements |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 3 | Measured at amortized cost or cost | Long-term loans, VAT receivables, advances and security deposits |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Non-current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 3 | Measured at amortized cost or cost | VAT receivables |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | 0 | 0 |  |
Recurring fair value measurement | Level 3 | Measured at amortized cost or cost | Other receivables, security deposits and current assets |  |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |  |
Current financial assets | $ 0 | $ 0 |  |

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- Definition The amount of current financial assets. [Refer: Financial assets] + 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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- 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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- Definition The fair value of financial liabilities. [Refer: At fair value [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 + Details
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