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Reconciliation of profit for the year to cash flow from operations - Summary of Reconciliation of Profit for the Year to Cash Flow From Operations Before Contract Acquisition Costs (Detail) - USD ($) $ in Millions | 12 Months Ended
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Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Reconciliation of profit or loss to net cash flows from operating activities [abstract] |  |  |
Profit for the year | $ 386 | $ 350 | $ 535
Adjustments for: |  |  |
Net financial expenses | 115 | 96 | 91
Fair value (gains)/losses on contingent purchase consideration | (27) | 4 |
Income tax charge | 156 | 132 | 118
Depreciation and amortisation | 116 | 115 | 112
System Fund depreciation and amortisation | 54 | 49 | 41
Impairment charges | 131 |  | 18
Other operating exceptional items (including System Fund) | 83 | 151 | (13)
Share-based payments cost | 42 | 38 | 27
Dividends from associates and joint ventures | 7 | 5 | 4
Increase in trade and other receivables | (50) | (43) | (71)
Increase in contract costs | (11) | (3) | (5)
Increase in deferred revenue | 57 | 141 | 43
(Decrease)/increase in other trade and other payables | (63) | 11 | 38
Utilisation of provisions, net of charge | 7 | (6) |
Retirement benefit contributions, net of costs | (3) | (12) | (1)
Cash flows relating to exceptional items | (55) | (137) | (44)
Contract assets deduction in revenue | 21 | 19 | 17
Other items | 2 | 4 | (4)
Total adjustments | 582 | 564 | 371
Cash flow from operations before contract acquisition costs | $ 968 | $ 914 | $ 906

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- Definition Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 35 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35&doctype=Standard -URIDate 2019-03-27 + Details
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