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Tax - Summary of Reconciliation of Tax Charge (Detail) | 12 Months Ended
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Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Disclosure of income tax reconciliation [Line Items] |  |  |
Corporate income tax rate | 19.25% | 20.00% | 20.25%
Tax credits | (0.50%) | (2.40%) | (0.20%)
Differences in tax gains and accounting gains on asset disposals |  |  | (9.80%)
Other permanent differences | 0.80% | 3.80% | 1.10%
Non-recoverable withholding taxes | 0.30% | 0.70% | 0.10%
Net effect of different rates of tax in overseas businesses | 14.10% | 13.70% | 7.10%
Effects of changes in tax rates resulting from significant US tax reform | (13.20%) |  |
Release of provision for taxation on unremitted earnings following significant US tax reform | (7.60%) |  |
Transition tax liability arising from significant US tax reform | 4.70% |  |
Effect of other changes in tax rates and tax laws | 0.30% | 0.40% | (1.50%)
Benefit of tax reliefs on which no deferred tax previously recognised | (1.90%) | (1.20%) | (0.10%)
Effect of adjustments to estimated recoverable deferred tax assets | (1.30%) | (4.30%) | (0.90%)
Adjustment to tax charge in respect of prior periods | (2.50%) | (1.30%) | (2.80%)
Other |  |  | 0.10%
Average effective tax rate | 12.50% | 29.40% | 13.40%
United States [member] |  |  |
Disclosure of income tax reconciliation [Line Items] |  |  |
Corporate income tax rate | 35.00% |  |
Before exceptional items [member] |  |  |
Disclosure of income tax reconciliation [Line Items] |  |  |
Corporate income tax rate | 19.30% | 20.00% | 20.30%
Tax credits | (0.50%) | (2.20%) | (0.40%)
Other permanent differences | 0.60% | 3.60% | 2.00%
Non-recoverable withholding taxes | 0.30% | 0.70% | 0.30%
Net effect of different rates of tax in overseas businesses | 14.10% | 13.90% | 15.30%
Effects of changes in tax rates resulting from significant US tax reform | 0.00% | 0.00% | 0.00%
Effect of other changes in tax rates and tax laws | 0.30% | 0.30% | 0.10%
Benefit of tax reliefs on which no deferred tax previously recognised | (1.90%) | (1.10%) | (0.10%)
Effect of adjustments to estimated recoverable deferred tax assets | (1.30%) | (4.10%) | (1.70%)
Adjustment to tax charge in respect of prior periods | (1.10%) | (1.10%) | (5.40%)
Average effective tax rate | 29.80% | 30.00% | 30.40%
Before exceptional items [member] | United States [member] |  |  |
Disclosure of income tax reconciliation [Line Items] |  |  |
Net effect of different rates of tax in overseas businesses | 13.80% | 12.60% | 13.50%

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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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- Definition Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [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 The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [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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