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Deferred tax (Tables)

12 Months Ended

Dec. 31, 2024

Deferred tax

Schedule of movement in deferred tax assets and liabilities

​

​	​	​	​	​	​	​
​	​	Assets	​	Liabilities	​	Total
​		$’m		$’m		$’m
At January 1, 2022		166		(302)		(136)
Credited/(charged) to the income statement (note 7)		75		(60)		15
(Charged)/credited to other comprehensive income		(21)		25		4
Exchange		(4)		17		13
At December 31, 2022		216		(320)		(104)
Credited/(charged) to the income statement (note 7)		60	​	(36)		24
Charged to other comprehensive income		4	​	4	​	8
Exchange		3	​	(5)		(2)
At December 31, 2023		283		(357)		(74)
(Charged)/credited to the income statement (note 7)		(6)	​	5		(1)
(Charged)/credited to other comprehensive income	​	(3)	​	2	​	(1)
Exchange		(6)	​	5		(1)
At December 31, 2024		268		(345)		(77)

Schedule of components of deferred tax assets and liabilities

​

​	​	​	​	​
​	​	At December 31,
​	​	2024	​	2023
​		$’m		$’m
Tax losses	​	53	​	39
Employee benefit obligations	​	19	​	23
Depreciation timing differences (including leases)	​	123	​	147
Provisions	​	29	​	29
Other	​	44	​	45
​	​	268	​	283
Available for offset	​	(204)	​	(221)
Deferred tax assets	​	64	​	62
Intangible assets	​	(85)	​	(101)
Accelerated depreciation and other fair value adjustments (including leases)	​	(246)	​	(240)
Other	​	(14)	​	(16)
​	​	(345)	​	(357)
Available for offset	​	204	​	221
Deferred tax liabilities	​	(141)	​	(136)

​

​

Schedule of Tax credit recognized in income statement

​

​	​	​	​	​	​	​
​		Year ended
​	​	December 31,
​	​	2024	​	2023	​	2022
​		$’m		$’m		$’m
Tax losses	​	16	​	14	​	15
Employee benefit obligations	​	(1)	​	3	​	3
Depreciation timing differences (including leases)	​	(21)	​	26	​	38
Provisions	​	—	​	(3)	​	8
Other deferred tax assets	​	—	​	20	​	11
Intangible assets	​	14	​	10	​	13
Accelerated depreciation and other fair value adjustments (including leases)	​	(8)	​	(49)	​	(68)
Other deferred tax liabilities	​	(1)	​	3	​	(5)
​	​	(1)	​	24	​	15

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- Definition

Tabular disclosure of the rollforward of net deferred tax asset or liability.

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Tabular disclosure of tax credit recognized in income statement.

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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