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Business Combinations - Summary of Identifiable Net Assets Acquired, Including Adjustments to Provisional Fair Values (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
LIABILITIES      
Deferred income tax liabilities $ (37)    
Goodwill arising on acquisition 9,451 $ 9,032  
Net cash outflow arising on acquisition      
Total outflow in the Consolidated Statement of Cash Flows 1,494 351 $ 727
Business combinations [member]      
Non-current assets      
Property, plant and equipment 609 134 358
Intangible assets 131 31 103
Total non-current assets 740 165 461
Current assets      
Inventories 157 23 65
Trade and other receivables [1] 191 47 73
Cash and cash equivalents 7   11
Total current assets 355 70 149
LIABILITIES      
Trade and other payables (143) (21) (82)
Provisions for liabilities (1)   (7)
Retirement benefit obligations 0   (1)
Lease liabilities (88) (12) (71)
Interest-bearing loans and borrowings and finance leases (3)   (10)
Current income tax liabilities 0 (1) 10
Deferred income tax liabilities (37)    
Total liabilities (272) (34) (161)
Total identifiable net assets at fair value 823 201 449
Goodwill arising on acquisition [2] 679 157 310
Non-controlling interests 0   (1)
Total consideration 1,502 358 758
Consideration satisfied by:      
Cash payments 1,501 351 738
Deferred consideration (stated at net present cost) 0 4 12
Contingent consideration 1 3 8
Total consideration 1,502 358 758
Net cash outflow arising on acquisition      
Cash consideration 1,501 351 738
Less: cash and cash equivalents acquired (7)   (11)
Total outflow in the Consolidated Statement of Cash Flows $ 1,494 $ 351 $ 727
[1] The gross contractual value of trade and other receivables as at the respective dates of acquisition amounted to $192 million (2020: $47 million; 2019: $74 million). The fair value of these receivables is $191 million (all of which is expected to be recoverable) (2020: $47 million; 2019: $73 million).
[2] The principal factor contributing to the recognition of goodwill on acquisitions entered into by the Group is the realisation of cost savings and other synergies with existing entities in the Group which do not qualify for separate recognition as intangible assets. Due to the asset-intensive nature of operations in the Americas Materials and Europe Materials business segments, no significant separately identifiable intangible assets are recognised on business combinations in these segments. $284 million of the goodwill recognised in respect of acquisitions completed in 2021 is expected to be deductible for tax purposes (2020: $148 million; 2019: $184 million).