PERSONNEL EXPENSES AND DEFERRED EMPLOYEE BENEFITS - Reconciliation of Defined Benefit Obligation, Plan Assets and Statements of Financial Position (Details) - USD ($)
$ in Millions |
12 Months Ended |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Return on plan assets (lower)/ higher than discount rate |
$ 166
|
$ 235
|
|
| Recognized liabilities |
(2,526)
|
(2,338)
|
|
| Pension defined benefit plans |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
1,224
|
|
|
| Past service cost - Plan amendments |
29
|
(44)
|
$ 9
|
| Past service cost - Settlements |
(4)
|
(4)
|
|
| Balance at end of the period |
1,338
|
1,224
|
|
| Present value of the wholly or partly funded obligation |
(3,791)
|
(3,706)
|
|
| Fair value of plan assets |
3,564
|
3,431
|
|
| Net present value of the wholly or partly funded obligation |
(227)
|
(275)
|
|
| Present value of the unfunded obligation |
(1,031)
|
(908)
|
|
| Prepaid due to unrecoverable surpluses |
(80)
|
(41)
|
(35)
|
| Net amount recognized |
(1,338)
|
(1,224)
|
|
| Net assets related to funded obligations |
110
|
86
|
|
| Recognized liabilities |
(1,448)
|
(1,310)
|
|
| Change in unrecoverable surplus |
|
|
|
| Unrecoverable surplus at beginning of the period |
(41)
|
(35)
|
|
| Interest cost on unrecoverable surplus |
(2)
|
(2)
|
|
| Change in unrecoverable surplus in excess of interest |
(35)
|
(5)
|
|
| Exchange rates changes |
(2)
|
1
|
|
| Unrecoverable surplus at end of the period |
(80)
|
(41)
|
(35)
|
| Pension defined benefit plans | Present value of defined benefit obligation |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
4,614
|
5,284
|
|
| Current service cost |
80
|
83
|
|
| Interest cost on DBO |
245
|
250
|
|
| Past service cost - Plan amendments |
29
|
(44)
|
|
| Past service cost - Curtailments |
|
(1)
|
|
| Past service cost - Settlements |
(127)
|
(7)
|
|
| Plan participants’ contribution |
2
|
2
|
|
| Actuarial (gain) loss |
(70)
|
(64)
|
|
| Demographic assumptions |
17
|
20
|
|
| Financial assumptions |
(120)
|
(95)
|
|
| Experience adjustment |
33
|
11
|
|
| Benefits paid |
(362)
|
(402)
|
|
| Foreign currency exchange rate differences and other movements |
411
|
(487)
|
|
| Balance at end of the period |
4,822
|
4,614
|
5,284
|
| Net amount recognized |
(4,822)
|
(4,614)
|
(5,284)
|
| Pension defined benefit plans | Plan assets |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
(3,431)
|
(3,771)
|
|
| Interest cost on DBO |
(176)
|
(171)
|
|
| Past service cost - Settlements |
123
|
3
|
|
| Plan participants’ contribution |
(2)
|
(2)
|
|
| Benefits paid |
266
|
315
|
|
| Foreign currency exchange rate differences and other movements |
(252)
|
341
|
|
| Return on plan assets (lower)/ higher than discount rate |
(10)
|
64
|
|
| Employer contribution |
102
|
82
|
|
| Balance at end of the period |
(3,564)
|
(3,431)
|
(3,771)
|
| Net amount recognized |
3,564
|
3,431
|
3,771
|
| Net periodic OPEB cost |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
884
|
|
|
| Past service cost - Plan amendments |
(1)
|
(8)
|
6
|
| Balance at end of the period |
928
|
884
|
|
| Present value of the wholly or partly funded obligation |
(22)
|
(16)
|
|
| Fair value of plan assets |
4
|
4
|
|
| Net present value of the wholly or partly funded obligation |
(18)
|
(12)
|
|
| Present value of the unfunded obligation |
(910)
|
(872)
|
|
| Net amount recognized |
(928)
|
(884)
|
|
| Recognized liabilities |
(928)
|
(884)
|
|
| Net periodic OPEB cost | Present value of defined benefit obligation |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
888
|
971
|
|
| Current service cost |
28
|
28
|
|
| Interest cost on DBO |
43
|
42
|
|
| Past service cost - Plan amendments |
(1)
|
(8)
|
|
| Past service cost - Curtailments |
9
|
3
|
|
| Actuarial (gain) loss |
(15)
|
3
|
|
| Demographic assumptions |
(2)
|
11
|
|
| Financial assumptions |
(14)
|
(2)
|
|
| Experience adjustment |
1
|
(6)
|
|
| Benefits paid |
(79)
|
(72)
|
|
| Foreign currency exchange rate differences and other movements |
77
|
(73)
|
|
| Balance at end of the period |
932
|
888
|
971
|
| Net amount recognized |
(932)
|
(888)
|
(971)
|
| Net periodic OPEB cost | Plan assets |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
(4)
|
(4)
|
|
| Balance at end of the period |
(4)
|
(4)
|
(4)
|
| Net amount recognized |
4
|
4
|
4
|
| Canada | Pension defined benefit plans |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
(53)
|
|
|
| Past service cost - Plan amendments |
22
|
0
|
0
|
| Past service cost - Settlements |
(3)
|
0
|
|
| Balance at end of the period |
(80)
|
(53)
|
|
| Present value of the wholly or partly funded obligation |
(2,168)
|
(2,255)
|
|
| Fair value of plan assets |
2,293
|
2,352
|
|
| Net present value of the wholly or partly funded obligation |
125
|
97
|
|
| Present value of the unfunded obligation |
(11)
|
(9)
|
|
| Prepaid due to unrecoverable surpluses |
(34)
|
(35)
|
(28)
|
| Net amount recognized |
80
|
53
|
|
| Net assets related to funded obligations |
98
|
79
|
|
| Recognized liabilities |
(18)
|
(26)
|
|
| Change in unrecoverable surplus |
|
|
|
| Unrecoverable surplus at beginning of the period |
(35)
|
(28)
|
|
| Interest cost on unrecoverable surplus |
(2)
|
(2)
|
|
| Change in unrecoverable surplus in excess of interest |
4
|
(6)
|
|
| Exchange rates changes |
(1)
|
1
|
|
| Unrecoverable surplus at end of the period |
(34)
|
(35)
|
(28)
|
| Canada | Pension defined benefit plans | Present value of defined benefit obligation |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
2,264
|
2,498
|
|
| Current service cost |
17
|
16
|
|
| Interest cost on DBO |
104
|
110
|
|
| Past service cost - Plan amendments |
22
|
0
|
|
| Past service cost - Curtailments |
|
0
|
|
| Past service cost - Settlements |
(126)
|
0
|
|
| Plan participants’ contribution |
0
|
0
|
|
| Actuarial (gain) loss |
(33)
|
24
|
|
| Demographic assumptions |
1
|
20
|
|
| Financial assumptions |
(34)
|
9
|
|
| Experience adjustment |
0
|
(5)
|
|
| Benefits paid |
(181)
|
(188)
|
|
| Foreign currency exchange rate differences and other movements |
112
|
(196)
|
|
| Balance at end of the period |
2,179
|
2,264
|
2,498
|
| Net amount recognized |
(2,179)
|
(2,264)
|
(2,498)
|
| Canada | Pension defined benefit plans | Plan assets |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
(2,352)
|
(2,517)
|
|
| Interest cost on DBO |
(105)
|
(106)
|
|
| Past service cost - Settlements |
123
|
0
|
|
| Plan participants’ contribution |
0
|
0
|
|
| Benefits paid |
180
|
187
|
|
| Foreign currency exchange rate differences and other movements |
(116)
|
198
|
|
| Return on plan assets (lower)/ higher than discount rate |
7
|
92
|
|
| Employer contribution |
16
|
22
|
|
| Balance at end of the period |
(2,293)
|
(2,352)
|
(2,517)
|
| Net amount recognized |
2,293
|
2,352
|
2,517
|
| Canada | Net periodic OPEB cost |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
476
|
|
|
| Past service cost - Plan amendments |
(1)
|
0
|
0
|
| Balance at end of the period |
482
|
476
|
|
| Present value of the wholly or partly funded obligation |
0
|
0
|
|
| Fair value of plan assets |
0
|
0
|
|
| Net present value of the wholly or partly funded obligation |
0
|
0
|
|
| Present value of the unfunded obligation |
(482)
|
(476)
|
|
| Net amount recognized |
(482)
|
(476)
|
|
| Canada | Net periodic OPEB cost | Present value of defined benefit obligation |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
476
|
508
|
|
| Current service cost |
7
|
7
|
|
| Interest cost on DBO |
23
|
23
|
|
| Past service cost - Plan amendments |
(1)
|
0
|
|
| Past service cost - Curtailments |
2
|
0
|
|
| Actuarial (gain) loss |
(13)
|
6
|
|
| Demographic assumptions |
(1)
|
11
|
|
| Financial assumptions |
(7)
|
3
|
|
| Experience adjustment |
(5)
|
(8)
|
|
| Benefits paid |
(30)
|
(28)
|
|
| Foreign currency exchange rate differences and other movements |
22
|
(40)
|
|
| Balance at end of the period |
482
|
476
|
508
|
| Net amount recognized |
(482)
|
(476)
|
(508)
|
| Canada | Net periodic OPEB cost | Plan assets |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
0
|
0
|
|
| Balance at end of the period |
0
|
0
|
0
|
| Net amount recognized |
0
|
0
|
0
|
| Brazil | Pension defined benefit plans |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
28
|
|
|
| Past service cost - Plan amendments |
0
|
0
|
0
|
| Past service cost - Settlements |
0
|
0
|
|
| Balance at end of the period |
67
|
28
|
|
| Present value of the wholly or partly funded obligation |
(401)
|
(351)
|
|
| Fair value of plan assets |
377
|
326
|
|
| Net present value of the wholly or partly funded obligation |
(24)
|
(25)
|
|
| Present value of the unfunded obligation |
0
|
0
|
|
| Prepaid due to unrecoverable surpluses |
(43)
|
(3)
|
(4)
|
| Net amount recognized |
(67)
|
(28)
|
|
| Net assets related to funded obligations |
0
|
0
|
|
| Recognized liabilities |
(67)
|
(28)
|
|
| Change in unrecoverable surplus |
|
|
|
| Unrecoverable surplus at beginning of the period |
(3)
|
(4)
|
|
| Interest cost on unrecoverable surplus |
0
|
0
|
|
| Change in unrecoverable surplus in excess of interest |
(39)
|
1
|
|
| Exchange rates changes |
(1)
|
0
|
|
| Unrecoverable surplus at end of the period |
(43)
|
(3)
|
(4)
|
| Brazil | Pension defined benefit plans | Present value of defined benefit obligation |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
351
|
507
|
|
| Current service cost |
0
|
0
|
|
| Interest cost on DBO |
45
|
46
|
|
| Past service cost - Plan amendments |
0
|
0
|
|
| Past service cost - Curtailments |
|
0
|
|
| Past service cost - Settlements |
0
|
0
|
|
| Plan participants’ contribution |
0
|
0
|
|
| Actuarial (gain) loss |
5
|
(51)
|
|
| Demographic assumptions |
0
|
0
|
|
| Financial assumptions |
5
|
(73)
|
|
| Experience adjustment |
0
|
22
|
|
| Benefits paid |
(40)
|
(38)
|
|
| Foreign currency exchange rate differences and other movements |
40
|
(113)
|
|
| Balance at end of the period |
401
|
351
|
507
|
| Net amount recognized |
(401)
|
(351)
|
(507)
|
| Brazil | Pension defined benefit plans | Plan assets |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
(326)
|
(451)
|
|
| Interest cost on DBO |
(42)
|
(39)
|
|
| Past service cost - Settlements |
0
|
0
|
|
| Plan participants’ contribution |
0
|
0
|
|
| Benefits paid |
40
|
38
|
|
| Foreign currency exchange rate differences and other movements |
(41)
|
98
|
|
| Return on plan assets (lower)/ higher than discount rate |
3
|
(32)
|
|
| Employer contribution |
5
|
4
|
|
| Balance at end of the period |
(377)
|
(326)
|
(451)
|
| Net amount recognized |
377
|
326
|
451
|
| Europe | Pension defined benefit plans |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
1,034
|
|
|
| Past service cost - Plan amendments |
7
|
(44)
|
3
|
| Past service cost - Settlements |
(1)
|
(4)
|
|
| Balance at end of the period |
1,045
|
1,034
|
|
| Present value of the wholly or partly funded obligation |
(1,191)
|
(1,072)
|
|
| Fair value of plan assets |
866
|
726
|
|
| Net present value of the wholly or partly funded obligation |
(325)
|
(346)
|
|
| Present value of the unfunded obligation |
(717)
|
(685)
|
|
| Prepaid due to unrecoverable surpluses |
(3)
|
(3)
|
(3)
|
| Net amount recognized |
(1,045)
|
(1,034)
|
|
| Net assets related to funded obligations |
11
|
6
|
|
| Recognized liabilities |
(1,056)
|
(1,040)
|
|
| Change in unrecoverable surplus |
|
|
|
| Unrecoverable surplus at beginning of the period |
(3)
|
(3)
|
|
| Interest cost on unrecoverable surplus |
0
|
0
|
|
| Change in unrecoverable surplus in excess of interest |
0
|
0
|
|
| Exchange rates changes |
0
|
0
|
|
| Unrecoverable surplus at end of the period |
(3)
|
(3)
|
(3)
|
| Europe | Pension defined benefit plans | Present value of defined benefit obligation |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
1,757
|
1,987
|
|
| Current service cost |
52
|
55
|
|
| Interest cost on DBO |
65
|
67
|
|
| Past service cost - Plan amendments |
7
|
(44)
|
|
| Past service cost - Curtailments |
|
(1)
|
|
| Past service cost - Settlements |
(1)
|
(4)
|
|
| Plan participants’ contribution |
2
|
2
|
|
| Actuarial (gain) loss |
(96)
|
(26)
|
|
| Demographic assumptions |
3
|
0
|
|
| Financial assumptions |
(109)
|
(21)
|
|
| Experience adjustment |
10
|
(5)
|
|
| Benefits paid |
(110)
|
(145)
|
|
| Foreign currency exchange rate differences and other movements |
232
|
(134)
|
|
| Balance at end of the period |
1,908
|
1,757
|
1,987
|
| Net amount recognized |
(1,908)
|
(1,757)
|
(1,987)
|
| Europe | Pension defined benefit plans | Plan assets |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
(726)
|
(773)
|
|
| Interest cost on DBO |
(27)
|
(25)
|
|
| Past service cost - Settlements |
0
|
0
|
|
| Plan participants’ contribution |
(2)
|
(2)
|
|
| Benefits paid |
44
|
89
|
|
| Foreign currency exchange rate differences and other movements |
(94)
|
45
|
|
| Return on plan assets (lower)/ higher than discount rate |
(20)
|
4
|
|
| Employer contribution |
81
|
56
|
|
| Balance at end of the period |
(866)
|
(726)
|
(773)
|
| Net amount recognized |
866
|
726
|
773
|
| Europe | Net periodic OPEB cost |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
311
|
|
|
| Past service cost - Plan amendments |
0
|
(3)
|
(2)
|
| Balance at end of the period |
327
|
311
|
|
| Present value of the wholly or partly funded obligation |
(22)
|
(16)
|
|
| Fair value of plan assets |
4
|
4
|
|
| Net present value of the wholly or partly funded obligation |
(18)
|
(12)
|
|
| Present value of the unfunded obligation |
(309)
|
(299)
|
|
| Net amount recognized |
(327)
|
(311)
|
|
| Europe | Net periodic OPEB cost | Present value of defined benefit obligation |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
315
|
355
|
|
| Current service cost |
17
|
18
|
|
| Interest cost on DBO |
12
|
12
|
|
| Past service cost - Plan amendments |
0
|
(3)
|
|
| Past service cost - Curtailments |
7
|
3
|
|
| Actuarial (gain) loss |
(11)
|
(9)
|
|
| Demographic assumptions |
(2)
|
0
|
|
| Financial assumptions |
(14)
|
(6)
|
|
| Experience adjustment |
5
|
(3)
|
|
| Benefits paid |
(38)
|
(35)
|
|
| Foreign currency exchange rate differences and other movements |
43
|
(20)
|
|
| Balance at end of the period |
331
|
315
|
355
|
| Net amount recognized |
(331)
|
(315)
|
(355)
|
| Europe | Net periodic OPEB cost | Plan assets |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
(4)
|
(4)
|
|
| Balance at end of the period |
(4)
|
(4)
|
(4)
|
| Net amount recognized |
4
|
4
|
4
|
| Others | Pension defined benefit plans |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
215
|
|
|
| Past service cost - Plan amendments |
0
|
0
|
6
|
| Past service cost - Settlements |
0
|
0
|
|
| Balance at end of the period |
306
|
215
|
|
| Present value of the wholly or partly funded obligation |
(31)
|
(28)
|
|
| Fair value of plan assets |
28
|
27
|
|
| Net present value of the wholly or partly funded obligation |
(3)
|
(1)
|
|
| Present value of the unfunded obligation |
(303)
|
(214)
|
|
| Prepaid due to unrecoverable surpluses |
0
|
0
|
0
|
| Net amount recognized |
(306)
|
(215)
|
|
| Net assets related to funded obligations |
1
|
1
|
|
| Recognized liabilities |
(307)
|
(216)
|
|
| Change in unrecoverable surplus |
|
|
|
| Unrecoverable surplus at beginning of the period |
0
|
0
|
|
| Interest cost on unrecoverable surplus |
0
|
0
|
|
| Change in unrecoverable surplus in excess of interest |
0
|
0
|
|
| Exchange rates changes |
0
|
0
|
|
| Unrecoverable surplus at end of the period |
0
|
0
|
0
|
| Others | Pension defined benefit plans | Present value of defined benefit obligation |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
242
|
292
|
|
| Current service cost |
11
|
12
|
|
| Interest cost on DBO |
31
|
27
|
|
| Past service cost - Plan amendments |
0
|
0
|
|
| Past service cost - Curtailments |
|
0
|
|
| Past service cost - Settlements |
0
|
(3)
|
|
| Plan participants’ contribution |
0
|
0
|
|
| Actuarial (gain) loss |
54
|
(11)
|
|
| Demographic assumptions |
13
|
0
|
|
| Financial assumptions |
18
|
(10)
|
|
| Experience adjustment |
23
|
(1)
|
|
| Benefits paid |
(31)
|
(31)
|
|
| Foreign currency exchange rate differences and other movements |
27
|
(44)
|
|
| Balance at end of the period |
334
|
242
|
292
|
| Net amount recognized |
(334)
|
(242)
|
(292)
|
| Others | Pension defined benefit plans | Plan assets |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
(27)
|
(30)
|
|
| Interest cost on DBO |
(2)
|
(1)
|
|
| Past service cost - Settlements |
0
|
3
|
|
| Plan participants’ contribution |
0
|
0
|
|
| Benefits paid |
2
|
1
|
|
| Foreign currency exchange rate differences and other movements |
(1)
|
0
|
|
| Return on plan assets (lower)/ higher than discount rate |
0
|
0
|
|
| Employer contribution |
0
|
0
|
|
| Balance at end of the period |
(28)
|
(27)
|
(30)
|
| Net amount recognized |
28
|
27
|
30
|
| Others | Net periodic OPEB cost |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
97
|
|
|
| Past service cost - Plan amendments |
0
|
(5)
|
8
|
| Balance at end of the period |
119
|
97
|
|
| Present value of the wholly or partly funded obligation |
0
|
0
|
|
| Fair value of plan assets |
0
|
0
|
|
| Net present value of the wholly or partly funded obligation |
0
|
0
|
|
| Present value of the unfunded obligation |
(119)
|
(97)
|
|
| Net amount recognized |
(119)
|
(97)
|
|
| Others | Net periodic OPEB cost | Present value of defined benefit obligation |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
97
|
108
|
|
| Current service cost |
4
|
3
|
|
| Interest cost on DBO |
8
|
7
|
|
| Past service cost - Plan amendments |
0
|
(5)
|
|
| Past service cost - Curtailments |
0
|
0
|
|
| Actuarial (gain) loss |
9
|
6
|
|
| Demographic assumptions |
1
|
0
|
|
| Financial assumptions |
7
|
1
|
|
| Experience adjustment |
1
|
5
|
|
| Benefits paid |
(11)
|
(9)
|
|
| Foreign currency exchange rate differences and other movements |
12
|
(13)
|
|
| Balance at end of the period |
119
|
97
|
108
|
| Net amount recognized |
(119)
|
(97)
|
(108)
|
| Others | Net periodic OPEB cost | Plan assets |
|
|
|
| Disclosure of net defined benefit liability (asset) [line items] |
|
|
|
| Balance at beginning of the period |
0
|
0
|
|
| Balance at end of the period |
0
|
0
|
0
|
| Net amount recognized |
$ 0
|
$ 0
|
$ 0
|