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v3.23.1

Property, plant and equipment (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Movements of property, plant and equipment [roll forward] |  |  |
Property, plant and equipment at beginning of period | $ 11,545 | $ 12,263 |
Impact of business combinations | 13 |  |
Additions | 1,219 | 1,430 |
Disposals and derecognitions | (155) | (150) |
Depreciation charge | (1,163) | (1,208) |
Impairment loss recognised in profit or loss, property, plant and equipment | (414) | (384) | $ (447)
Reversal of impairment charge | 7 | 103 | 7
Currency translation effects | (288) | (509) |
Property, plant and equipment at end of period | 10,764 | 11,545 | 12,263
Commitments for purchases of property, plant and equipment | 549 | 204 |
Capitalized borrowing costs | 5 | 4 |
Gross carrying amount |  |  |
Movements of property, plant and equipment [roll forward] |  |  |
Property, plant and equipment at beginning of period | 27,147 | 28,218 |
Property, plant and equipment at end of period | 24,873 | 27,147 | 28,218
Accumulated depreciation, amortisation and impairment |  |  |
Movements of property, plant and equipment [roll forward] |  |  |
Property, plant and equipment at beginning of period | (15,602) | (15,955) |
Property, plant and equipment at end of period | (14,109) | (15,602) | (15,955)
Land |  |  |
Movements of property, plant and equipment [roll forward] |  |  |
Property, plant and equipment at beginning of period | 485 | 536 |
Additions | 3 | 1 |
Disposals and derecognitions | (28) | (30) |
Impairment loss recognised in profit or loss, property, plant and equipment | (7) | (4) |
Reversal of impairment charge | 1 | 5 |
Currency translation effects | (12) | (23) |
Property, plant and equipment at end of period | 442 | 485 | 536
Land | Gross carrying amount |  |  |
Movements of property, plant and equipment [roll forward] |  |  |
Property, plant and equipment at beginning of period | 492 | 555 |
Property, plant and equipment at end of period | 451 | 492 | 555
Land | Accumulated depreciation, amortisation and impairment |  |  |
Movements of property, plant and equipment [roll forward] |  |  |
Property, plant and equipment at beginning of period | (7) | (19) |
Property, plant and equipment at end of period | (9) | (7) | (19)
Buildings |  |  |
Movements of property, plant and equipment [roll forward] |  |  |
Property, plant and equipment at beginning of period | 6,075 | 6,570 |
Reclassifications | 297 | 197 |
Additions | 124 | 109 |
Disposals and derecognitions | (49) | (78) |
Depreciation charge | (437) | (453) |
Impairment loss recognised in profit or loss, property, plant and equipment | (351) | (137) |
Reversal of impairment charge |  | 70 |
Currency translation effects | (166) | (203) |
Property, plant and equipment at end of period | 5,493 | 6,075 | 6,570
Buildings | Gross carrying amount |  |  |
Movements of property, plant and equipment [roll forward] |  |  |
Property, plant and equipment at beginning of period | 11,819 | 12,377 |
Property, plant and equipment at end of period | 11,396 | 11,819 | 12,377
Buildings | Accumulated depreciation, amortisation and impairment |  |  |
Movements of property, plant and equipment [roll forward] |  |  |
Property, plant and equipment at beginning of period | (5,744) | (5,807) |
Property, plant and equipment at end of period | (5,903) | (5,744) | (5,807)
Construction in progress |  |  |
Movements of property, plant and equipment [roll forward] |  |  |
Property, plant and equipment at beginning of period | 1,443 | 1,182 |
Reclassifications | (964) | (610) |
Additions | 780 | 1,027 |
Disposals and derecognitions | (33) | (12) |
Impairment loss recognised in profit or loss, property, plant and equipment | (13) | (76) |
Reversal of impairment charge | 1 | 16 |
Currency translation effects | (57) | (84) |
Property, plant and equipment at end of period | 1,157 | 1,443 | 1,182
Construction in progress | Gross carrying amount |  |  |
Movements of property, plant and equipment [roll forward] |  |  |
Property, plant and equipment at beginning of period | 1,508 | 1,248 |
Property, plant and equipment at end of period | 1,184 | 1,508 | 1,248
Construction in progress | Accumulated depreciation, amortisation and impairment |  |  |
Movements of property, plant and equipment [roll forward] |  |  |
Property, plant and equipment at beginning of period | (65) | (66) |
Property, plant and equipment at end of period | (27) | (65) | (66)
Machinery and other equipment |  |  |
Movements of property, plant and equipment [roll forward] |  |  |
Property, plant and equipment at beginning of period | 3,542 | 3,975 |
Impact of business combinations | 13 |  |
Reclassifications | 667 | 413 |
Additions | 312 | 293 |
Disposals and derecognitions | (45) | (30) |
Depreciation charge | (726) | (755) |
Impairment loss recognised in profit or loss, property, plant and equipment | (43) | (167) |
Reversal of impairment charge | 5 | 12 |
Currency translation effects | (53) | (199) |
Property, plant and equipment at end of period | 3,672 | 3,542 | 3,975
Machinery and other equipment | Gross carrying amount |  |  |
Movements of property, plant and equipment [roll forward] |  |  |
Property, plant and equipment at beginning of period | 13,328 | 14,038 |
Property, plant and equipment at end of period | 11,842 | 13,328 | 14,038
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 | (9,786) | (10,063) |
Property, plant and equipment at end of period | $ (8,170) | $ (9,786) | $ (10,063)

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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 2022-03-24 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 26 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=23&code=ifrs-tx-2022-en-r&anchor=para_26_a&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_75_a&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 73 -Subparagraph e -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 98 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_98_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_a&doctype=Standard -URIDate 2022-03-24 + Details
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