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v3.20.4

Property, plant and equipment (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019
Movements of property, plant and equipment [roll forward] |  |
Property, plant and equipment at beginning of period | $ 12,069 |
Additions | 1,265 | $ 1,474
Property, plant and equipment at end of period | 12,263 | 12,069
Commitments for purchases of property, plant and equipment | 256 | 220
Capitalized borrowing costs | 2 | 4
Gross carrying amount |  |
Movements of property, plant and equipment [roll forward] |  |
Property, plant and equipment at beginning of period | 26,999 | 34,028
Costs of assets related to discontinued operations |  | (5,009)
Decrease through reclassification to right-of-use assets |  | (127)
Cost of assets reclassified out of assets of disposal group held for sale | 332 | (23)
Impact of business combinations | 26 | 44
Additions | 1,265 | 1,474
Disposals and derecognitions | (2,201) | (3,409)
Currency translation effects | 1,797 | 21
Property, plant and equipment at end of period | 28,218 | 26,999
Accumulated depreciation, amortisation and impairment |  |
Movements of property, plant and equipment [roll forward] |  |
Property, plant and equipment at beginning of period | (14,930) | (18,332)
Costs of assets related to discontinued operations |  | 2,118
Decrease through reclassification to right-of-use assets |  | 26
Accumulated depreciation on assets reclassified out of assets of disposal group held for sale | (163) | 2
Accumulated depreciation on disposals and derecognitions | 2,004 | 2,846
Depreciation charge | (1,318) | (1,345)
Impairment charge | (447) | (205)
Reversal of impairment charge | 7 | 3
Currency translation effects | (1,108) | (43)
Property, plant and equipment at end of period | (15,955) | (14,930)
Depreciation charge prior to classification to assets held for sale | (38) | 0
Impairment charge prior to classification to assets held for sale |  | (2)
Land |  |
Movements of property, plant and equipment [roll forward] |  |
Property, plant and equipment at beginning of period | 492 |
Property, plant and equipment at end of period | 536 | 492
Land | Gross carrying amount |  |
Movements of property, plant and equipment [roll forward] |  |
Property, plant and equipment at beginning of period | 512 | 696
Costs of assets related to discontinued operations |  | (61)
Decrease through reclassification to right-of-use assets |  | (122)
Cost of assets reclassified out of assets of disposal group held for sale | 11 |
Impact of business combinations | 2 | 10
Reclassifications | 10 | 57
Additions | 7 | 6
Disposals and derecognitions | (23) | (75)
Currency translation effects | 36 | 1
Property, plant and equipment at end of period | 555 | 512
Land | Accumulated depreciation, amortisation and impairment |  |
Movements of property, plant and equipment [roll forward] |  |
Property, plant and equipment at beginning of period | (20) | (43)
Costs of assets related to discontinued operations |  | 8
Decrease through reclassification to right-of-use assets |  | 26
Accumulated depreciation on assets reclassified out of assets of disposal group held for sale | 0 |
Accumulated depreciation on disposals and derecognitions | 17 |
Depreciation charge | 0 |
Impairment charge | (15) | (10)
Currency translation effects | (1) | (1)
Property, plant and equipment at end of period | (19) | (20)
Buildings |  |
Movements of property, plant and equipment [roll forward] |  |
Property, plant and equipment at beginning of period | 6,339 |
Property, plant and equipment at end of period | 6,570 | 6,339
Buildings | Gross carrying amount |  |
Movements of property, plant and equipment [roll forward] |  |
Property, plant and equipment at beginning of period | 11,463 | 14,135
Costs of assets related to discontinued operations |  | (1,615)
Decrease through reclassification to right-of-use assets |  | (3)
Cost of assets reclassified out of assets of disposal group held for sale | 117 | (3)
Impact of business combinations | 19 | 24
Reclassifications | 433 | 332
Additions | 115 | 112
Disposals and derecognitions | (465) | (1,551)
Currency translation effects | 695 | 32
Property, plant and equipment at end of period | 12,377 | 11,463
Buildings | Accumulated depreciation, amortisation and impairment |  |
Movements of property, plant and equipment [roll forward] |  |
Property, plant and equipment at beginning of period | (5,124) | (6,328)
Costs of assets related to discontinued operations |  | 562
Accumulated depreciation on assets reclassified out of assets of disposal group held for sale | (58) | 2
Accumulated depreciation on disposals and derecognitions | 433 | 1,170
Depreciation charge | (491) | (447)
Impairment charge | (194) | (51)
Reversal of impairment charge |  | 1
Currency translation effects | (373) | (33)
Property, plant and equipment at end of period | (5,807) | (5,124)
Depreciation charge prior to classification to assets held for sale | (20) |
Construction in progress |  |
Movements of property, plant and equipment [roll forward] |  |
Property, plant and equipment at beginning of period | 1,290 |
Property, plant and equipment at end of period | 1,182 | 1,290
Construction in progress | Gross carrying amount |  |
Movements of property, plant and equipment [roll forward] |  |
Property, plant and equipment at beginning of period | 1,350 | 2,042
Costs of assets related to discontinued operations |  | (655)
Cost of assets reclassified out of assets of disposal group held for sale | 36 | (12)
Impact of business combinations |  | 1
Reclassifications | (1,038) | (1,019)
Additions | 847 | 1,001
Disposals and derecognitions | (57) | (9)
Currency translation effects | 110 | 1
Property, plant and equipment at end of period | 1,248 | 1,350
Construction in progress | Accumulated depreciation, amortisation and impairment |  |
Movements of property, plant and equipment [roll forward] |  |
Property, plant and equipment at beginning of period | (60) | (37)
Costs of assets related to discontinued operations |  | 7
Accumulated depreciation on assets reclassified out of assets of disposal group held for sale | (4) |
Accumulated depreciation on disposals and derecognitions | 11 | 2
Impairment charge | (10) | (34)
Reversal of impairment charge |  | 2
Currency translation effects | (3) |
Property, plant and equipment at end of period | (66) | (60)
Machinery and other equipment |  |
Movements of property, plant and equipment [roll forward] |  |
Property, plant and equipment at beginning of period | 3,948 |
Property, plant and equipment at end of period | 3,975 | 3,948
Machinery and other equipment | Gross carrying amount |  |
Movements of property, plant and equipment [roll forward] |  |
Property, plant and equipment at beginning of period | 13,674 | 17,155
Costs of assets related to discontinued operations |  | (2,678)
Decrease through reclassification to right-of-use assets |  | (2)
Cost of assets reclassified out of assets of disposal group held for sale | 168 | (8)
Impact of business combinations | 5 | 9
Reclassifications | 595 | 630
Additions | 296 | 355
Disposals and derecognitions | (1,656) | (1,774)
Currency translation effects | 956 | (13)
Property, plant and equipment at end of period | 14,038 | 13,674
Machinery and other equipment | Accumulated depreciation, amortisation and impairment |  |
Movements of property, plant and equipment [roll forward] |  |
Property, plant and equipment at beginning of period | (9,726) | (11,924)
Costs of assets related to discontinued operations |  | 1,541
Accumulated depreciation on assets reclassified out of assets of disposal group held for sale | (101) |
Accumulated depreciation on disposals and derecognitions | 1,543 | 1,674
Depreciation charge | (827) | (898)
Impairment charge | (228) | (110)
Reversal of impairment charge | 7 |
Currency translation effects | (731) | (9)
Property, plant and equipment at end of period | (10,063) | $ (9,726)
Depreciation charge prior to classification to assets held for sale | $ (18) |

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- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 23 -IssueDate 2019-01-01 -Paragraph 26 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=23&code=ifrs-tx-2019-en-r&anchor=para_26_a&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Paragraph 75 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_75_a&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Paragraph 73 -Subparagraph e -Clause v -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 98 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_98_a&doctype=Standard -URIDate 2019-03-27 + Details
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