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Exceptional Items - Summary of Exceptional Items (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Administrative expenses: |  |  |
Administrative expenses | $ (385) | $ (415) | $ (355)
Other operating income and expenses: |  |  |
Other operating income and expenses | 21 | 14 | 84
Impairment charges |  |  |
Impairment charges | (131) |  | (18)
Profit before tax | 542 | 482 | 653
Tax on exceptional items | 20 | 27 | 85
Tax | (156) | (132) | (118)
Exceptional items before tax analysed as: |  |  |
Exceptional items before tax | (148) | (104) | 4
Fair value losses on contingent purchase consideration | 27 | (4) |
Americas [member] |  |  |
Impairment charges |  |  |
Impairment charges | (50) |  | (18)
EMEAA [member] |  |  |
Impairment charges |  |  |
Impairment charges | (81) |  |
Exceptional items [member] |  |  |
Administrative expenses: |  |  |
Acquisition and integration costs | (7) | (15) | (15)
Litigation | (28) | (18) |
Reorganisation costs | (20) | (56) | (36)
Pension settlement cost |  | (15) |
Administrative expenses | (55) | (104) | (51)
Other operating income and expenses: |  |  |
Gain on disposal of equity securities measured at fair value |  |  | 73
Other operating income and expenses |  |  | 73
Impairment charges |  |  |
Impairment charges | (131) |  | (18)
Profit before tax | (186) | (104) | 4
Goodwill (note [13]) | (49) |  |
Tax on exceptional items | 20 | 22 | (2)
Exceptional tax |  | 5 | 87
Tax | 20 | 27 | 85
Exceptional items before tax analysed as: |  |  |
Exceptional items before tax | (148) | (104) | 4
Operating exceptional profit befor tax | (186) | (104) | 4
Fair value losses on contingent purchase consideration | 38 |  |
Exceptional items [member] | Right-of-use assets [member] |  |  |
Impairment charges |  |  |
Impairment | (32) |  |
Exceptional items [member] | Management agreements [member] |  |  |
Impairment charges |  |  |
Management agreements | (50) |  |
Exceptional items [member] | Associates [member] |  |  |
Impairment charges |  |  |
Impairment |  |  | (18)
Exceptional items [member] | Americas [member] |  |  |
Exceptional items before tax analysed as: |  |  |
Operating exceptional profit befor tax | (62) | (36) | 37
Exceptional items [member] | EMEAA [member] |  |  |
Exceptional items before tax analysed as: |  |  |
Operating exceptional profit befor tax | (109) | (12) | (4)
Exceptional items [member] | Greater China [member] |  |  |
Exceptional items before tax analysed as: |  |  |
Operating exceptional profit befor tax |  | (1) |
Exceptional items [member] | Central [member] |  |  |
Exceptional items before tax analysed as: |  |  |
Operating exceptional profit befor tax | $ (15) | $ (55) | $ (29)

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