ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2023

Engage Surgical

Ifrs Statement [Line Items]

Schedule of fair value of assets acquired and liabilities assumed

	Engage Surgical
	$ million
Intangible assets – Product-related	44
Property, plant and equipment	2
Inventory	2
Trade and other payables	(1)
Net assets	47
Goodwill	84
Consideration (net of $nil cash acquired)	131

Extremity Orthopaedics

Ifrs Statement [Line Items]

Schedule of fair value of assets acquired and liabilities assumed

	Extremity Orthopaedics
	$ million
Intangible assets – Product-related	101
Intangible assets – Customer-related	11
Property, plant and equipment	22
Inventory	41
Other payables	(23)
Net deferred tax asset	(12)
Net assets	140
Goodwill	96
Consideration (net of $nil cash acquired)	236