XML 282 R100.htm IDEA: XBRL DOCUMENT v3.8.0.1
RETIREMENT BENEFIT OBLIGATIONS - Reconciliation of benefit obligations and pension assets (Details)
$ in Millions
12 Months Ended
Dec. 31, 2017
USD ($)
Y
Dec. 31, 2016
USD ($)
Dec. 31, 2015
USD ($)
Disclosure of net defined benefit liability (asset) [line items]      
Amounts recognised on the balance sheet at beginning of the period $ (164) $ (171)  
Movement in pension benefit obligation and pension assets:      
Current service cost (12) (19)  
Past service credit 4 51  
Interest (expense)/income (2) (4)  
Administration costs and taxes (3) (3)  
Costs recognised in Income statement (13) 25  
Actuarial gain due to liability experience 1 7  
Actuarial (loss)/gain due to financial assumptions change (38) (301)  
Actuarial gain due to demographic assumptions 42 33  
Return on plan assets greater than/(less than) discount rate 59 180  
Re-measurement recognised in OCI 64 (81) $ (8)
Employer contributions 53 60  
Net cash 53 60  
Exchange rates (9) 3  
Amount recognised on the balance sheet (69) (164) (171)
Amount recognised on the balance sheet - liability (131) (164)  
Amount recognised on the balance sheet - asset 62    
Obligations      
Disclosure of net defined benefit liability (asset) [line items]      
Amounts recognised on the balance sheet at beginning of the period (1,577) (1,521)  
Movement in pension benefit obligation and pension assets:      
Current service cost (12) (19)  
Past service credit 4 51  
Settlements   7  
Interest (expense)/income (44) (52)  
Administration costs and taxes (3) (3)  
Costs recognised in Income statement (55) (16)  
Actuarial gain due to liability experience 1 7  
Actuarial (loss)/gain due to financial assumptions change (38) (301)  
Actuarial gain due to demographic assumptions 42 33  
Re-measurement recognised in OCI 5 (261)  
Employee contributions (4) (4)  
Benefits paid directly by the Group, taxes and administration costs paid from scheme assets 2 3  
Benefits paid 102 61  
Net cash 100 60  
Exchange rates (98) 161  
Amount recognised on the balance sheet (1,625) (1,577) (1,521)
Amount recognised on the balance sheet - liability (290) (1,577)  
Amount recognised on the balance sheet - asset (1,335)    
Asset      
Disclosure of net defined benefit liability (asset) [line items]      
Amounts recognised on the balance sheet at beginning of the period 1,413 1,350  
Movement in pension benefit obligation and pension assets:      
Settlements   (7)  
Interest (expense)/income 42 48  
Costs recognised in Income statement 42 41  
Return on plan assets greater than/(less than) discount rate 59 180  
Re-measurement recognised in OCI 59 180  
Employer contributions 53 60  
Employee contributions 4 4  
Benefits paid directly by the Group, taxes and administration costs paid from scheme assets (2) (3)  
Benefits paid (102) (61)  
Net cash (47)    
Exchange rates 89 (158)  
Amount recognised on the balance sheet 1,556 1,413 $ 1,350
Amount recognised on the balance sheet - liability 159 1,413  
Amount recognised on the balance sheet - asset 1,397    
UK Plan      
Disclosure of net defined benefit liability (asset) [line items]      
Amounts recognised on the balance sheet at beginning of the period (4)    
Movement in pension benefit obligation and pension assets:      
Amount recognised on the balance sheet $ 53 (4)  
Weighted average duration of the defined benefit obligation | Y 20    
UK Plan | Obligations      
Disclosure of net defined benefit liability (asset) [line items]      
Amounts recognised on the balance sheet at beginning of the period $ (844)    
Movement in pension benefit obligation and pension assets:      
Amount recognised on the balance sheet (854) (844)  
UK Plan | Asset      
Disclosure of net defined benefit liability (asset) [line items]      
Amounts recognised on the balance sheet at beginning of the period 840    
Movement in pension benefit obligation and pension assets:      
Amount recognised on the balance sheet 907 840  
US Plan      
Disclosure of net defined benefit liability (asset) [line items]      
Amounts recognised on the balance sheet at beginning of the period (27)    
Movement in pension benefit obligation and pension assets:      
Amount recognised on the balance sheet $ 9 (27)  
Weighted average duration of the defined benefit obligation | Y 11    
US Plan | Obligations      
Disclosure of net defined benefit liability (asset) [line items]      
Amounts recognised on the balance sheet at beginning of the period $ (461)    
Movement in pension benefit obligation and pension assets:      
Amount recognised on the balance sheet (481) (461)  
US Plan | Asset      
Disclosure of net defined benefit liability (asset) [line items]      
Amounts recognised on the balance sheet at beginning of the period 434    
Movement in pension benefit obligation and pension assets:      
Amount recognised on the balance sheet 490 434  
Other Plans      
Disclosure of net defined benefit liability (asset) [line items]      
Amounts recognised on the balance sheet at beginning of the period (133)    
Movement in pension benefit obligation and pension assets:      
Amount recognised on the balance sheet (131) (133)  
Other Plans | Obligations      
Disclosure of net defined benefit liability (asset) [line items]      
Amounts recognised on the balance sheet at beginning of the period (272)    
Movement in pension benefit obligation and pension assets:      
Amount recognised on the balance sheet (290) (272)  
Other Plans | Asset      
Disclosure of net defined benefit liability (asset) [line items]      
Amounts recognised on the balance sheet at beginning of the period 139    
Movement in pension benefit obligation and pension assets:      
Amount recognised on the balance sheet $ 159 $ 139