XML 299 R57.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Goodwill and other intangible assets (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Text block [abstract] |
Summary of Goodwill and Other Intangible Assets |
|  | Goodwill $m |  |  | Brands $m |  |  | Software $m |  |  | Management contracts Restated $m |  |  | Other intangibles Restated $m |  |  | Total $m |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 1 January 2017 |  |  | 370 |  |  |  | 193 |  |  |  | 583 |  |  |  | 71 |  |  |  | 10 |  |  |  | 1,227 |
Additions |  |  | — |  |  |  | — |  |  |  | 168 |  |  |  | — |  |  |  | 4 |  |  |  | 172 |
Capitalised interest |  |  | — |  |  |  | — |  |  |  | 6 |  |  |  | — |  |  |  | — |  |  |  | 6 |
Disposals |  |  | — |  |  |  | — |  |  |  | (14 | ) |  |  | — |  |  |  | — |  |  |  | (14 | )
Exchange and other adjustments |  |  | 7 |  |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | (1 | ) |  |  | 8 |
At 31 December 2017 |  |  | 377 |  |  |  | 193 |  |  |  | 745 |  |  |  | 71 |  |  |  | 13 |  |  |  | 1,399 |
Acquisition of businesses (note 11) |  |  | 83 |  |  |  | 58 |  |  |  | 0 |  |  |  | 6 |  |  |  | 0 |  |  |  | 147 |
Additions |  |  | 0 |  |  |  | 0 |  |  |  | 107 |  |  |  | 0 |  |  |  | 5 |  |  |  | 112 |
Capitalised interest |  |  | 0 |  |  |  | 0 |  |  |  | 5 |  |  |  | 0 |  |  |  | 0 |  |  |  | 5 |
Disposals |  |  | 0 |  |  |  | 0 |  |  |  | (72 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (72 | )
Exchange and other adjustments |  |  | (5 | ) |  |  | (1 | ) |  |  | (4 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (10 | )
At 31 December 2018 |  |  | 455 |  |  |  | 250 |  |  |  | 781 |  |  |  | 77 |  |  |  | 18 |  |  |  | 1,581 |
Amortisation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 1 January 2017 |  |  | (138 | ) |  |  | — |  |  |  | (223 | ) |  |  | (5 | ) |  |  | (3 | ) |  |  | (369 | )
Provided |  |  | — |  |  |  | — |  |  |  | (40 | ) |  |  | (2 | ) |  |  | (1 | ) |  |  | (43 | )
System Fund expense |  |  | — |  |  |  | — |  |  |  | (30 | ) |  |  | — |  |  |  | — |  |  |  | (30 | )
Disposals |  |  | — |  |  |  | — |  |  |  | 14 |  |  |  | — |  |  |  | — |  |  |  | 14 |
Exchange and other adjustments |  |  | (2 | ) |  |  | — |  |  |  | (2 | ) |  |  | — |  |  |  | — |  |  |  | (4 | )
At 31 December 2017 |  |  | (140 | ) |  |  | — |  |  |  | (281 | ) |  |  | (7 | ) |  |  | (4 | ) |  |  | (432 | )
Provided |  |  | 0 |  |  |  | 0 |  |  |  | (36 | ) |  |  | (3 | ) |  |  | (1 | ) |  |  | (40 | )
System Fund expense |  |  | 0 |  |  |  | 0 |  |  |  | (37 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (37 | )
Disposals |  |  | 0 |  |  |  | 0 |  |  |  | 67 |  |  |  | 0 |  |  |  | 0 |  |  |  | 67 |
Exchange and other adjustments |  |  | (2 | ) |  |  | 0 |  |  |  | 6 |  |  |  | 0 |  |  |  | 0 |  |  |  | 4 |
At 31 December 2018 |  |  | (142 | ) |  |  | 0 |  |  |  | (281 | ) |  |  | (10 | ) |  |  | (5 | ) |  |  | (438 | )
Net book value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 31 December 2018 |  |  | 313 |  |  |  | 250 |  |  |  | 500 |  |  |  | 67 |  |  |  | 13 |  |  |  | 1,143 |
At 31 December 2017 |  |  | 237 |  |  |  | 193 |  |  |  | 464 |  |  |  | 64 |  |  |  | 9 |  |  |  | 967 |
At 1 January 2017 |  |  | 232 |  |  |  | 193 |  |  |  | 360 |  |  |  | 66 |  |  |  | 7 |  |  |  | 858 |
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:
|  | 2018 |  |  | 2017 |
|  | Goodwill $m |  |  | Brands $m |  |  | Goodwill $m |  |  | Brands $m |
CGU |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Americas Managed |  |  | 69 |  |  |  | 203 |  |  |  | 63 |  |  |  | 193 |
Americas Franchised |  |  | 37 |  |  |  | 0 |  |  |  | 37 |  |  |  | — |
EMEAA – Europe Managed |  |  | 29 |  |  |  | 13 |  |  |  | 21 |  |  |  | — |
EMEAA – Europe Franchised |  |  | 10 |  |  |  | 0 |  |  |  | 10 |  |  |  | — |
EMEAA – rest of region |  |  | 113 |  |  |  | 23 |  |  |  | 106 |  |  |  | — |
Greater China |  |  | 7 |  |  |  | 11 |  |  |  | — |  |  |  | — |
Allocated to CGUs (including Regent) |  |  | 265 |  |  |  | 250 |  |  |  | 237 |  |  |  | 193 |
UK portfolio |  |  | 48 |  |  |  | 0 |  |  |  | — |  |  |  | — |
|  |  | 313 |  |  |  | 250 |  |  |  | 237 |  |  |  | 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:
|  | 2018 |  |  | 2017 |
|  | Terminal growth rate % |  |  | Discount rate % |  |  | Terminal growth rate % |  |  | Discount rate % |
Americas Managed |  |  | 2.0 |  |  |  | 10.5 |  |  |  | 2.0 |  |  |  | 10.4 |
Americas Franchised |  |  | 2.0 |  |  |  | 9.6 |  |  |  | 2.0 |  |  |  | 9.4 |
EMEAA – Europe Managed |  |  | 2.0 |  |  |  | 11.4 |  |  |  | 2.0 |  |  |  | 10.8 |
EMEAA – Europe Franchised |  |  | 2.0 |  |  |  | 10.5 |  |  |  | 2.0 |  |  |  | 9.8 |
EMEAA – rest of region |  |  | 3.5 |  |  |  | 13.4 |  |  |  | 3.5 |  |  |  | 14.1 |
Greater China |  |  | 2.5 |  |  |  | 12.3 |  |  |  | 2.5 |  |  |  | 13.6 |

X
- 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 2018-01-01 -Paragraph 134 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2018-03-01&anchor=para_134&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of terminal growth rates and discount rates used in impairment tests. + References No definition available. + Details
Name: | ihg_DisclosureOfTerminalGrowthRatesAndDiscountRatesUsedInImpairmentTestsExplanatory
Namespace Prefix: | ihg_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | ihg_TextBlockAbstract
Namespace Prefix: | ihg_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration