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Non-Current Convertible Note From Associated Company

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- Definition

The amount of current financial assets. [Refer: Financial assets]

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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: Classes of financial instruments [domain]; Financial liabilities]

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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: Classes of financial instruments [domain]; Financial assets; Derivatives [member]]

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The amount of non-current financial assets. [Refer: Financial assets]

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Financial instruments - Schedule of fair value of assets and liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2025	Dec. 31, 2024	Jun. 30, 2024	Dec. 31, 2023
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	$ 763	$ 652
Long-term convertible notes due from associated companies	0	11
Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities at fair value	(120)	(100)
Recurring fair value measurement \| Contingent consideration liabilities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities at fair value	(110)	(96)
Recurring fair value measurement \| Derivative financial instruments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities at fair value	(10)	(4)
Level 1 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities at fair value	0	0
Level 1 \| Recurring fair value measurement \| Contingent consideration liabilities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities at fair value	0	0
Level 1 \| Recurring fair value measurement \| Derivative financial instruments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities at fair value	0	0
Level 2 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities at fair value	(10)	(4)
Level 2 \| Recurring fair value measurement \| Contingent consideration liabilities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities at fair value	0	0
Level 2 \| Recurring fair value measurement \| Derivative financial instruments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities at fair value	(10)	(4)
Level 3 \| Contingent consideration liabilities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities at fair value	(110)	(96)	$ (94)	$ (90)
Level 3 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities at fair value	(110)	(96)
Level 3 \| Recurring fair value measurement \| Contingent consideration liabilities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities at fair value	(110)	(96)
Level 3 \| Recurring fair value measurement \| Derivative financial instruments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities at fair value	0	0
Financial assets \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	548	463
Current financial assets at fair value	699	445
Financial assets at fair value	1,247	908
Financial assets \| Level 1 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	376	261
Current financial assets at fair value	690	432
Financial assets at fair value	1,066	693
Financial assets \| Level 2 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	0	0
Current financial assets at fair value	7	12
Financial assets at fair value	7	12
Financial assets \| Level 3 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	172	202
Current financial assets at fair value	2	1
Financial assets at fair value	174	203
Deferred compensation assets \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	188	180
Deferred compensation assets \| Level 1 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	188	180
Deferred compensation assets \| Level 2 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	0	0
Deferred compensation assets \| Level 3 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	0	0
Money market funds \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Current financial assets at fair value	690	432
Money market funds \| Level 1 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Current financial assets at fair value	690	432
Money market funds \| Level 2 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Current financial assets at fair value	0	0
Money market funds \| Level 3 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Current financial assets at fair value	0	0
Derivative financial instruments \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Current financial assets at fair value	7	12
Derivative financial instruments \| Level 1 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Current financial assets at fair value	0	0
Derivative financial instruments \| Level 2 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Current financial assets at fair value	7	12
Derivative financial instruments \| Level 3 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Current financial assets at fair value	0	0
Measured at FVOCI \| Long-term financial investments \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	359	282
Measured at FVOCI \| Long-term financial investments \| Level 1 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	188	81
Measured at FVOCI \| Long-term financial investments \| Level 2 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	0	0
Measured at FVOCI \| Long-term financial investments \| Level 3 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	171	201
Measured at FVPL \| Long-term financial investments \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	1	1
Measured at FVPL \| Long-term financial investments \| Level 1 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	0	0
Measured at FVPL \| Long-term financial investments \| Level 2 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	0	0
Measured at FVPL \| Long-term financial investments \| Level 3 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Non-current financial assets at fair value	1	1
Measured at FVPL \| Current portion of long-term financial investments \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Current financial assets at fair value	2	1
Measured at FVPL \| Current portion of long-term financial investments \| Level 1 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Current financial assets at fair value	0	0
Measured at FVPL \| Current portion of long-term financial investments \| Level 2 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Current financial assets at fair value	0	0
Measured at FVPL \| Current portion of long-term financial investments \| Level 3 \| Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Current financial assets at fair value	$ 2	$ 1