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Restructuring
9 Months Ended
Sep. 30, 2024
Restructuring and Related Activities [Abstract]  
Restructuring Restructuring
In the nine months ended September 30, 2024, a restructuring charge of $45.8 million (September 30, 2023: $45.4 million) was recorded in the Condensed Consolidated Statement of Operations under a restructuring plan adopted following a review of operations.

The restructuring plan reflected a workforce reduction of $31.7 million (September 30, 2023: $34.1 million) and an office consolidation program to optimize the Company's office footprint of $14.1 million (September 30, 2023: $11.3 million), being the impairment of operating right-off-use assets and related property plant and equipment of $12.6 million (September 30, 2023: $8.6 million) and onerous contract costs of $1.5 million (September 30, 2023: $2.7 million).

 Three Months EndedNine Months Ended
September 30,
2024
September 30,
2023
September 30,
2024
September 30,
2023
 (in thousands)
Restructuring charges$— $— $45,789 $45,390 
Total$— $— $45,789 $45,390 

At September 30, 2024, a total liability of $15.0 million (December 31, 2023: $7.0 million) was recorded on the Consolidated Balance Sheet relating to restructuring activities.

Nine Months EndedYear
Ended
September 30,
2024
December 31, 2023
(in thousands)
Opening provision$6,999 $6,022 
Charge during the period*33,230 36,704 
Utilization(25,246)(35,727)
Closing provision$14,983 $6,999 

*The charge for the nine months ended September 30, 2024 reflects the workforce reduction of $31.7 million and onerous contract costs of $1.5 million. The charge was recognised during the three months ended June 30, 2024.

The closing provision of $15.0 million (December 31, 2023: $7.0 million) reflects:
(1) $10.8 million (December 31, 2023: $4.0 million) of personnel related liabilities as a result of the workforce reduction; all of which have been classified as short-term within Other Liabilities, and
(2) $4.2 million (December 31, 2023: $3.0 million) of facilities related liabilities of which $1.1 million (December 31, 2023: $1.0 million) is included within Other Liabilities and $3.1 million (December 31, 2023: $2.0 million) is included within Non-Current Other Liabilities.