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Goodwill and other intangible assets (Tables) | 12 Months Ended
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Dec. 31, 2017
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Summary of Goodwill and Other Intangible Assets |
|  | Goodwill $m |  |  | Brands $m |  |  | Software $m |  |  | Management contracts $m |  |  | Other intangibles $m |  |  | Total $m |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 1 January 2016 |  |  | 371 |  |  |  | 193 |  |  |  | 498 |  |  |  | 465 |  |  |  | 263 |  |  |  | 1,790 |
Additions |  |  | — |  |  |  | — |  |  |  | 127 |  |  |  | — |  |  |  | 53 |  |  |  | 180 |
Capitalised interest |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | — |  |  |  | — |  |  |  | 4 |
Disposals |  |  | — |  |  |  | — |  |  |  | (45 | ) |  |  | — |  |  |  | (7 | ) |  |  | (52 | )
Exchange and other adjustments |  |  | (1 | ) |  |  | — |  |  |  | (1 | ) |  |  | (21 | ) |  |  | (13 | ) |  |  | (36 | )
At 31 December 2016 |  |  | 370 |  |  |  | 193 |  |  |  | 583 |  |  |  | 444 |  |  |  | 296 |  |  |  | 1,886 |
Additions |  |  | — |  |  |  | — |  |  |  | 168 |  |  |  | — |  |  |  | 73 |  |  |  | 241 |
Capitalised interest |  |  | — |  |  |  | — |  |  |  | 6 |  |  |  | — |  |  |  | — |  |  |  | 6 |
Disposals |  |  | — |  |  |  | — |  |  |  | (14 | ) |  |  | — |  |  |  | (3 | ) |  |  | (17 | )
Exchange and other adjustments |  |  | 7 |  |  |  | — |  |  |  | 2 |  |  |  | 22 |  |  |  | 10 |  |  |  | 41 |
At 31 December 2017 |  |  | 377 |  |  |  | 193 |  |  |  | 745 |  |  |  | 466 |  |  |  | 376 |  |  |  | 2,157 |
Amortisation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 1 January 2016 |  |  | (138 | ) |  |  | — |  |  |  | (202 | ) |  |  | (139 | ) |  |  | (85 | ) |  |  | (564 | )
Provided |  |  | — |  |  |  | — |  |  |  | (41 | ) |  |  | (11 | ) |  |  | (14 | ) |  |  | (66 | )
System Fund expense |  |  | — |  |  |  | — |  |  |  | (26 | ) |  |  | — |  |  |  | — |  |  |  | (26 | )
Disposals |  |  | — |  |  |  | — |  |  |  | 45 |  |  |  | — |  |  |  | 3 |  |  |  | 48 |
Exchange and other adjustments |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | 9 |  |  |  | 4 |  |  |  | 14 |
At 31 December 2016 |  |  | (138 | ) |  |  | — |  |  |  | (223 | ) |  |  | (141 | ) |  |  | (92 | ) |  |  | (594 | )
Provided |  |  | — |  |  |  | — |  |  |  | (40 | ) |  |  | (10 | ) |  |  | (18 | ) |  |  | (68 | )
System Fund expense |  |  | — |  |  |  | — |  |  |  | (30 | ) |  |  | — |  |  |  | — |  |  |  | (30 | )
Disposals |  |  | — |  |  |  | — |  |  |  | 14 |  |  |  | — |  |  |  | 2 |  |  |  | 16 |
Exchange and other adjustments |  |  | (2 | ) |  |  | — |  |  |  | (2 | ) |  |  | (8 | ) |  |  | (2 | ) |  |  | (14 | )
At 31 December 2017 |  |  | (140 | ) |  |  | — |  |  |  | (281 | ) |  |  | (159 | ) |  |  | (110 | ) |  |  | (690 | )
Net book value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 31 December 2017 |  |  | 237 |  |  |  | 193 |  |  |  | 464 |  |  |  | 307 |  |  |  | 266 |  |  |  | 1,467 |
At 31 December 2016 |  |  | 232 |  |  |  | 193 |  |  |  | 360 |  |  |  | 303 |  |  |  | 204 |  |  |  | 1,292 |
At 1 January 2016 |  |  | 233 |  |  |  | 193 |  |  |  | 296 |  |  |  | 326 |  |  |  | 178 |  |  |  | 1,226 |
Summary of Carrying Value of Goodwill and Indefinite Life Brands Allocated to Cash-generating Units for Impairment Testing | The year-end carrying value of goodwill and indefinite life brands have been allocated to cash-generating units (CGUs) for impairment testing purposes as follows:
|  | 2017 |  |  | 2016 |
|  | Goodwill $m |  |  | Brands $m |  |  | Goodwill $m |  |  | Brands $m |
CGU |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Americas Managed |  |  | 63 |  |  |  | 193 |  |  |  | 63 |  |  |  | 193 |
Americas Franchised |  |  | 37 |  |  |  | — |  |  |  | 37 |  |  |  | — |
Europe Managed |  |  | 21 |  |  |  | — |  |  |  | 21 |  |  |  | — |
Europe Franchised |  |  | 10 |  |  |  | — |  |  |  | 10 |  |  |  | — |
AMEA Managed and Franchised |  |  | 106 |  |  |  | — |  |  |  | 101 |  |  |  | — |
|  |  | 237 |  |  |  | 193 |  |  |  | 232 |  |  |  | 193 |
Summary of Terminal Growth Rates and Discount Rates Used in Impairment Tests | The terminal growth rates and discount rates used, which are considered to be key assumptions, are as follows:
|  | Terminal growth rate |  |  | Discount rate |
|  | 2017 % |  |  | 2016 % |  |  | 2017 % |  |  | 2016 % |
Americas Managed |  |  | 2.0 |  |  |  | 2.0 |  |  |  | 10.4 |  |  |  | 9.8 |
Americas Franchised |  |  | 2.0 |  |  |  | 2.0 |  |  |  | 9.4 |  |  |  | 8.8 |
Europe Managed |  |  | 2.0 |  |  |  | 2.0 |  |  |  | 10.8 |  |  |  | 9.3 |
Europe Franchised |  |  | 2.0 |  |  |  | 2.0 |  |  |  | 9.8 |  |  |  | 8.4 |
AMEA Managed and Franchised |  |  | 3.5 |  |  |  | 3.5 |  |  |  | 14.1 |  |  |  | 13.0 |
Summary of Net Book Value and Remaining Amortisation Period of Principal Management Contracts | At 31 December 2017, the net book value and remaining amortisation period of the principal management contracts were as follows:
|  | 2017 |  |  | 2016 |
|  | Net book value $m |  |  | Remaining amortisation period Years |  |  | Net book value $m |  |  | Remaining amortisation period Years |
Hotel |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
InterContinental Hong Kong |  |  | 61 |  |  |  | 35 |  |  |  | 62 |  |  |  | 36 |
InterContinental New York Barclay |  |  | 37 |  |  |  | 46 |  |  |  | 38 |  |  |  | 47 |
InterContinental London Park Lane |  |  | 31 |  |  |  | 45 |  |  |  | 29 |  |  |  | 46 |
InterContinental Paris – Le Grand |  |  | 34 |  |  |  | 47 |  |  |  | 31 |  |  |  | 48 |

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- Definition The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2017-01-01 -Paragraph 134 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2017-03-01&anchor=para_134&doctype=Standard -URIDate 2017-03-09 + Details
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