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Exceptional Items - Summary of Exceptional Items (Parenthetical) (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Exceptional items [member] |  |  |
Disclosure Of Exceptional Items [line items] |  |  |
Reorganisation costs | $ 56 | $ 36 |
Tax on exceptional items [member] |  |  |
Disclosure Of Exceptional Items [line items] |  |  |
Current tax credit/(charge) relating to reorganisation cost | 11 | 13 |
Current tax credit/(charge) relating to litigation costs | 5 |  |
Current tax credit in respect of acquisition costs | 2 |  |
Current tax charge on the sale of a minority investment | 2 | 28 |
Deferred tax credit relating to associate investment impairment |  | 7 | $ 6
Deferred tax credit relating to integration costs |  | 6 | 5
Tax credit/(charge) relating to other items |  |  | $ 1
Exceptional tax [member] |  |  |
Disclosure Of Exceptional Items [line items] |  |  |
Current tax charge (Credit) | 5 | 32 |
Deferred tax |  | 112 |
Deferred tax credit on unremitted earnings provision |  | 10 |
Pension scheme settlement [member] | Tax on exceptional items [member] |  |  |
Disclosure Of Exceptional Items [line items] |  |  |
Tax credit relating to pension scheme settlement | 6 |  |
Current tax charge relating to pension scheme settlement | 5 |  |
Deferred tax credit relating to pension scheme settlement | 1 |  |
Consultancy expense [member] | Exceptional items [member] |  |  |
Disclosure Of Exceptional Items [line items] |  |  |
Reorganisation costs | 25 | 24 |
Severance Costs [member] | Exceptional items [member] |  |  |
Disclosure Of Exceptional Items [line items] |  |  |
Reorganisation costs | 18 | 8 |
System Fund reorganisation costs [member] | Exceptional items [member] |  |  |
Disclosure Of Exceptional Items [line items] |  |  |
Reorganisation costs | $ 47 | $ 9 |

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- Definition The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 98 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_98_b&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2018-01-01 -Paragraph 33 -Subparagraph b -Clause iv -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=5&date=2018-03-01&anchor=para_33_b_iv&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph h -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_h_i&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition Current tax arising from US pension scheme settlement. + References No definition available. + Details
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- Definition Current tax credit in respect of litigation costs. + References No definition available. + Details
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- Definition Deferred tax arising from US pension scheme settlement. + References No definition available. + Details
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- Definition Deferred tax credit integration costs. + References No definition available. + Details
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- Definition Deferred tax credit on unremitted earnings provision. + References No definition available. + Details
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- Definition Deferred tax credit relating to associate impairment. + References No definition available. + Details
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- Definition Disclosure Of Exceptional Items [line items] + References No definition available. + Details
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