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Investment in Associates and joint ventures - Summary of Financial Information of Material Associate Investment (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
[2]
Disclosure of associates [line items]      
Non-current assets $ 2,684 $ 2,538 [1]  
Current assets 2,129 1,678 [1]  
Current liabilities (2,190) (1,544) [1]  
Non-current liabilities (4,569) (4,280) [1]  
Net assets (1,946) (1,608) [1]  
Revenue 4,624 3,892 [2] $ 2,907
Profit from continuing operations and total comprehensive income for the year 750 376 [2],[3] $ 265
Barclay associate [member]      
Disclosure of associates [line items]      
Non-current assets 462 472  
Current assets 86 64  
Current liabilities (23) (33)  
Non-current liabilities (256) (250)  
Net assets 269 253  
Effect of specially allocated expenses (42) (42)  
Revenue 131 106  
Profit from continuing operations and total comprehensive income for the year 15 8  
Group's share of profit/(loss) for the year [4] 3 (42)  
Barclay associate [member] | Group share of reported net assets at 19.9% [member]      
Disclosure of associates [line items]      
Net assets 53 50  
Adjustments to reflect impairment, capitalised costs, and additional rights and obligations under the shareholder agreement (8) $ (8)  
Carrying amount $ 3    
[1] Re-presented for the adoption of IFRS 17 ‘Insurance Contracts’ (see New accounting standards and other presentational changes).
[2] Re-presented for the adoption of IFRS 17 ‘Insurance Contracts’ and to combine System Fund revenues and reimbursables (see New accounting standards and other presentational changes).
[3] In 2023, gains/(losses) on net investment hedges have been presented on a separate line. The 2022 amount was previously presented within ‘Exchange (losses)/gains on retranslation of foreign operations’.
[4] Includes specially allocated expenses and the cost of funding owner returns.