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Exceptional items - Additional information (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Exceptional items |  |  |
Foreign currency translation losses/(gain) | $ (83,000,000) | $ 37,000,000 |
Foreign currency loss |  | 6,000,000 | $ 3,000,000
Exceptional finance income | 192,000,000 | 147,000,000 | (80,000,000)
Exceptional income tax Charge / (credit) | 13,000,000 | (21,000,000) | 19,000,000
Exceptional Net Charge / (Credit) before tax. | (10,000,000) | 71,000,000 | (256,000,000)
Exceptional items. |  |  |
Exceptional items |  |  |
Net charge / (Net credit) | 16,000,000 | 34,000,000 | (145,000,000)
Start-up related and other costs | 24,000,000 | 36,000,000 | 67,000,000
Transaction related and other costs | 5,000,000 | 14,000,000 | 23,000,000
Impairment - property, plant and equipment |  | 18,000,000 |
Reversal of restructuring costs provisions | 4,000,000 |  |
Restructuring and other costs |  | 38,000,000 |
Legal settlement |  | 6,000,000 |
Gain on movement in fair market values |  |  | (242,000,000)
Foreign currency translation losses/(gain) |  |  | 9,000,000
Foreign currency loss |  |  | 22,000,000
Exceptional finance income | (13,000,000) | (58,000,000) | (218,000,000)
Exceptional income tax Charge / (credit) | 8,000,000 | (14,000,000) | (17,000,000)
Professional fees |  | 8,000,000 | 14,000,000
Exceptional Net Charge / (Credit) before tax. | 8,000,000 | 48,000,000 | (128,000,000)
Americas | Exceptional items. |  |  |
Exceptional items |  |  |
Start-up related and other costs | 15,000,000 | 20,000,000 | 40,000,000
Part-reversal of impairment charge | 4,000,000 |  |
Impairment - property, plant and equipment |  | 9,000,000 |
Restructuring and other costs |  | 20,000,000 |
Europe | Exceptional items. |  |  |
Exceptional items |  |  |
Start-up related and other costs | $ 9,000,000 | 16,000,000 | $ 27,000,000
Impairment - property, plant and equipment |  | 9,000,000 |
Restructuring and other costs |  | $ 18,000,000 |

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