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Exceptional items - Additional information (Details) - USD ($) | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2025 | Jun. 30, 2024 | Jun. 30, 2025 | Jun. 30, 2024
Exceptional items |  |  |  |
Foreign currency translation losses/(gain) | $ 1,000,000 |  | $ 2,000,000 | $ 1,000,000
Exceptional finance cost / (income) | 67,000,000 | $ 51,000,000 | 117,000,000 | 86,000,000
Exceptional income tax Charge / (credit) | 10,000,000 | 2,000,000 | 6,000,000 | (7,000,000)
Exceptional Net Charge / (Credit) before tax. | (15,000,000) | (4,000,000) | (6,000,000) | 17,000,000
Exceptional items. |  |  |  |
Exceptional items |  |  |  |
Net charge / (Net credit) | 21,000,000 | 8,000,000 | 18,000,000 | 1,000,000
Start-up related and other costs | 3,000,000 | 9,000,000 | 5,000,000 | 17,000,000
Transaction related and other costs | 1,000,000 | 1,000,000 | 2,000,000 | 4,000,000
Impairment - property, plant and equipment | 10,000,000 |  | 10,000,000 |
Exceptional finance cost / (income) | 8,000,000 |  | 2,000,000 | (17,000,000)
Movement In Fair Value |  |  | 3,000,000 |
Exceptional income tax Charge / (credit) | (1,000,000) | (2,000,000) | (1,000,000) | (3,000,000)
Exceptional Net Charge / (Credit) before tax. | $ 22,000,000 | $ 10,000,000 | 19,000,000 | 4,000,000
Americas | Exceptional items. |  |  |  |
Exceptional items |  |  |  |
Start-up related and other costs |  |  | 3,000,000 | 11,000,000
Europe | Exceptional items. |  |  |  |
Exceptional items |  |  |  |
Start-up related and other costs |  |  | $ 2,000,000 | $ 6,000,000

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