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Taxation - Summary of Reconciliation of Effective Tax Rate (Detail) | 12 Months Ended
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Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Reconciliation of average effective tax rate and applicable tax rate [abstract] |  |  |
Computed rate of tax(a) | 25.00% | 26.00% | 26.00%
Incentive tax credits | (3.00%) | (4.00%) | (4.00%)
Withholding tax on dividends | 2.00% | 2.00% | 3.00%
Expenses not deductible for tax purposes | 1.00% | 1.00% | 1.00%
Irrecoverable withholding tax | 1.00% | 1.00% | 1.00%
Income tax reserve adjustments - current and prior year | 1.00% |  | (1.00%)
Transfer to/(from) unrecognised deferred tax assets |  | 1.00% |
Others | (1.00%) | (1.00%) |
Underlying effective tax rate | 26.00% | 26.00% | 26.00%
Non-underlying items within operating profit(b) | (1.00%) | 1.00% |
Premium paid on Buyback of preference shares(b) |  | 1.00% |
Impact of US tax reform(b) |  | (7.00%) |
Impact of Spreads disposal(b) | (4.00%) |  |
Effective tax rate | 21.00% | 21.00% | 26.00%

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- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2017-03-09 + Details
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- References No definition available. + Details
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition Tax rate effect impact of spreads disposal. + References No definition available. + Details
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from incentive tax credit. + References No definition available. + Details
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- Definition Tax rate effect of income tax reserve adjustments current and prior periods. + References No definition available. + Details
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from irrecoverable withholding tax. + References No definition available. + Details
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- Definition Tax rate effect of non-underlying items within operating profit. + References No definition available. + Details
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- Definition Tax rate effect of premium paid on buy back of preference shares. + References No definition available. + Details
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from transfer to/(from) unrecognised deferred tax assets. + References No definition available. + Details
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from withholding tax on dividends. + References No definition available. + Details
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- Definition Underlying effective tax rate. + References No definition available. + Details
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